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I-T - Where Revenue detects massive tax evasion through bogus bills, it cannot wash hands of it through mere additions: ITATI-T - Failure to explain scientific method in determining the amount of performance bonus payable to employees can lead to its disallowance : ITATST - Demand of differential amount of service tax alleging that entire amount collected by PCO operator is subject to levy of service tax cannot sustain for period prior to 01.03.2011: CESTATIndia almost ready with Rs 600 Crore Chandrayaan-2Govt launches Study in India Portal for foreign studentsAfter issuance of SCN, write to noticees about availing window of Settlement Commission for early settlement of disputes - CBIC instructs fieldCBDT Diktat on Misconduct - But, Mr Prime Minister, Actual High-handedness lies in Revenue Target Fixation!Government imposes definitive anti-dumping duty on Glassware imported from PR China and IndonesiaPunjab Govt invites nomination for post of Special Secretary, GSTInsolvency and Bankruptcy Code - On failure to deposit installments as directed in court order, by JAL Court can attach personal properties of its directors - SC (See 'Legal Desk' in '')Competition Act - Company is duty bound to notify bulk deal of acquisition of shares to commission in accordance to section 6(2) of the Act when Press Release indicates that acquisition is not merely an investment but is part of long term deal - SC (See 'Legal Desk' in '')Competition Act - Penalty for not furnishing information u/s 43A is imposable where information is not disclosed with mala fide intention: SC (See 'Legal Desk' in '')I-T - Non-obstante provisions of Ss 153A & 153C do not override mandatory provisions of Sections 142(2) & (143(2): HCI-T - Profit yielded by power companies should not be refused for deductions u/s 80IB, just because power generated by company is captively consumed: ITATI-T - Appeal filed before Aaykar Seva Kendra and later transferred to CIT(A) would not be barred by limitation: HCST - Appellant is entitled to CENVAT credit on input services used for construction of immovable property which is ultimately rented out: CESTATCX - Disallowance of CENVAT credit availed on services in proportion to value of clearance of inputs as such does not have backing of law : CESTATCBDT warns of action as plaints of misconduct pour inGovt plans to accelerate growth of districts by 3 per centPM addresses Indian Community in StockholmLaw Commission favours application of RTI Act provisions to BCCIRefund of GST on account of inverted duty structure - formula in rule 89 of CGST Rules corrected to also incorporate reference to turnover and tax payable on account of servicesCGST Rule 89 amended, rule 97 substituted1.3 crore e-Way Bills generated till yesterday; Six more States going for intra-state optionNorth Block says printing of Rs 500 currency notes to be enhanced by five timesIllegal constructions in Kasauli come under SC radar; Demolition orderedST - Standard Chartered Bank undertook collection of export proceeds through their office in UK who retained a part of amount towards collection charges No ST liability on appellant under reverse charge: CESTATApplicability of GST on high sea saleElectoral bonds have built-in security features: GovtAdvance Ruling - The New Goose ( See 'JEST GST on GST Home Page')

Constituent Assembly Of India -Volume I

Dated: December 12, 1946

The Constituent Assembly of India met in the Constitution Hall, New Delhi, at Eleven of the Clock, Mr. Chairman (The Hon'ble Dr. Rajendra Prasad) in the Chair.

Mr. Chairman: If there are any Members who have not yet signed the Register, they may do so now.

(Nobody came forward.) It seems there is nobody who has not yet signed. We now proceed to the next item. The first item that we have is a Resolution by Pandit Jawahar Lal Nehru. I understand that there are some Members who feel that they have not had sufficient time to consider this important' Resolution. There is no doubt that the Resolution is a very important one and I would not like any Member to feel that he has not had sufficient time to consider it fully. If the House so desires, I am prepared to adjourn this discussion till tomorrow.

Hon'ble Members: Yes.

Mr. Chairman: Then there is another matter in this connection in regard to which I should like the advice of the House. We have got a Rules Committee and its members should meet to prepare the Rules which they will place before us. They should have time separate from the general session of the Assembly. If you agree, they will meet after this House is adjourned and we shall do as much as we can do. But if it cannot complete the work, the Rules Committee will have to meet tomorrow, and I would like to know whether the House would like to sit in the morning from 11 or in the afternoon because I would suggest that we should have one session only, either in the morning or afternoon, so that the Rules Committee may get the other half of the day for its work. If the House want the morning session, then we can meet in the morning.

Some Hon'ble Members: We want morning sessions.

Some Hon'ble Members: Afternoon sessions.

Mr. Chairman: I am afraid in this matter it is difficult for me to come to a decision. I have to trouble the members to raise their hands-those who would like the morning sessions may please raise their hands.

(More members raised their hands in favour of the morning session.)

It seems the morning session is preferred by a large number of people. We shall have the session at 11 tomorrow morning concerting this Resolution and in the afternoon we may have, if necessary a meeting of the Rules Committee. If any Members have got any amendment to the Resolution to move, I would request them to hand over the amendments to the Secretary in the course of the day and we shall take up the discussion tomorrow. The Secretary will take care, if possible, to circulate the amendments also to Members.

An Hon'ble Member: Are we sitting on Saturday?

Mr. Chairman: I think we should be sitting on Saturday. That is my view but that is entirely in the hands of the House. I think we will be sitting on Saturday too.

The Hon'ble Pandit Hirday Nath Kunzru (United Provinces: General): I think we should not, meet on Saturday. Let us have a day off for quiet discussions of the problems between ourselves.

Shri Sri Prakasa (United Provinces: General): I think we should not meet on Sundays and that should be sufficient for quiet discussions for Pandit Hirday Nath Kunzru.

Mr. Chairman: We shall consider that tomorrow., So far as the House is concerned, I think we have to adjourn now till 11 A.M. tomorrow and I would like the Members of the Rules Committee to meet say half-an-hour later. In the meantime we shall fix UP some room where they shall meet.

The House stands adjourned till 11 A.M. tomorrow.

Dr. Sir Hari Singh Gour (C. P. and Berar: General): It seems to me that it will serve a useful purpose if the Hon'ble Mover of the Resolution formally moves and expresses his views to enable the Members here to understand the full import of the Resolution, so that we can frame amendments accordingly and these can be taken up tomorrow or the day after.

Mr. Satyanarayan Sinha (Bihar- General): The House has, already been adjourned.

Mr. Chairman: Sir Hari Singh Gour has suggested that the Resolution might be moved by the Mover today who in his speech could explain his own point of view so that the other Members may be in possession of that and the discussion might take place tomorrow. I had myself at first thought of that but then I felt that the members would like to consider the whole thing tomorrow.

Some Hon'ble Members- Tomorrow.

Mr. Chairman: There be a difference of opinion and I do not like to take a. vote on this question especially as I have already declared the House adjourned. So we shall now 'adjourn. The House stands adjourned till tomorrow, 11 O'Clock.

The Assembly then adjourned till Eleven of the Clock, on Friday, the, 13th December, 1946.