News Update

GST Compensation - Centre borrows Rs 6K Crore for 16 StatesFATF decides to keep Pakistan in grey listNTPC allowed to use drones for research and inspection of Power ProjectsIndia crosses landmark of 10 crore COVID-19 testsCBIC notifies Customs Authority for Advance Rulings in Delhi and MumbaiCus - Whether benefit u/s 28(2) is available - It is certainly not appropriate for the Bench to go into disputed questions of facts in writ proceedings: HCCus - Seeking directions to order for re-export - Since proceedings are on-going for assessment, it would not be appropriate to consider or grant the mandamus as sought: HCCus - Interpretation, by Revenue, of phrase 'in existence' in s.149 to mean that only if documents relied upon by petitioner seeking amendment were, in fact, 'on record' that such amendment could even be considered is disagreed with: HCCus - Seizure of areca nut - 'Reasons to believe' must be based upon acceptable materials, which have to be more than a moonshine: HCCus - Betel Nuts - Reasons given for seizure fail the test of 'Wednesbury principles' as no reasonable person can reach a conclusion about country of origin upon examination by naked eye: HCCBDT posts Sukhad Chaturvedi, IRS & Bhanu Pratap Singh, IRS as OSDs in FT&TR Division (See 'http://taxindiainternational.com/index.php')CBDT diverts DC-level post from Hyderabad to Bengaluru APA (See 'http://taxindiainternational.com/index.php')CBDT issues details Instructions for filing ITRs for AY 2020-21Income tax raids 15 places in Srinagar and DelhiIRS officer Amit Gupta goes to Uttarakhand Govt as Advisor, SGSTLate fees u/s 234E cannot be levied when processing TDS statements for a period when enabling provisions were not in effect: ITATPenalty order issued u/s 271(1)(c) merits being quashed where it does not specify as to which sub-section has been invoked to initiate such proceedings: ITATTo boost shipbuilding in India, Govt amends Right of First Refusal licensing conditionsAdditions framed by AO are unsustainable where based on apprehension of assessee having unauthorisedly claimed deduction u/s 36(1)(vi) twice: ITATCBDT notifies minor amendments in sub-rule (2) of Rule 67Cus - Penalty imposed on employee of CHA for alleged abetment of mis-declaration of imported goods, is unsustainable where such person was acting on orders & no collusion or abetment is established: CESTATBrazil revokes permission to Chinese vaccine trialG-20 Anti-Corruption Working Group - MoS reiterates India's zero telerance policyST - Mere reference to a paragraph in the SCN does not constitute a proper adjudication that devolves upon the original authority: CESTATJoe Biden promises Commission to recommend changes to Supreme CourtBihar Polls - BJP manifesto promises 19 lakh jobs + free-vaccination for COVID-19 + lentils under MSPTax Returns & Politicians - They necessarily make quaint & strange bedfellows!
THIRD SCHEDULE

THE CONSTITUTION OF INDIA

THIRD SCHEDULE

[Articles 75(4), 99, 124(6), 148(2), 164(3), 188 and 219]*

Forms of Oaths or Affirmations

I Form of oath of office for a Minister for the Union:-

"I, A.B., do swear in the name of God that I will bear true faith and solemnly affirm allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will faithfully and conscientiously discharge my duties as a Minister for the Union and that I will do right to all manner of people in accordance with the Constitution and the law, without fear or favour, affection or ill-will."

II Form of oath of secrecy for a Minister for the Union:-

"I, A.B., do swear in the name of God that I will not directly or indirectly solemnly affirm communicate or reveal to any person or persons any matter which shall be brought under my consideration or shall become known to me as a Minister for the Union except as may be required for the due discharge of my duties as such Minister."

III A Form of oath or affirmation to be made by a candidate for election to Parliament:-

"I, A.B., having been nominated as a candidate to fill a seat in the Council of States (or the House of the People) do swear in the name of God that I will bear true faith solemnly affirm and allegiance to the Constitution of India as by law established and that I will uphold the sovereignty and integrity of India."

B Form of oath or affirmation to be made by a member of Parliament:-

"I, A.B., having been elected (or nominated) a member of the Council of States (or the House of the People) do swear in the name of God that I will bear true faith and allegiance solemnly affirm to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India and that I will faithfully discharge the duty upon which I am about to enter.

IV Form of oath or affirmation to be made by the Judges of the Supreme Court and the Comptroller and Auditor-General of India:-

"I, A.B., having been appointed Chief Justice (or a Judge) of the Supreme Court of India (or Comptroller and Auditor-General of India) do swear in the name of God that I solemnly affirm will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, knowledge and judgment perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws."

V Form of oath of office for a Minister for a State:-

"I, A.B., do swear in the name of God that I will bear true faith and allegiance to the solemnly affirm Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will faithfully and conscientiously discharge my duties as a Minister for the State of ..........and that I will do right to all manner of people in accordance with the Constitution and the law without fear or favour, affection or ill-will."

VI Form of oath of secrecy for a Minister for a State:-

"I, A.B., do swear in the name of God that I will not directly or indirectly solemnly affirm communicate or reveal to any person or persons any matter which shall be brought under my consideration or shall become known to me as a Minister for the State of ....................except as may be required for the due discharge of my duties as such Minister."

VII A Form of oath or affirmation to be made by a candidate for election to the Legislature of a State:-

"I, A.B., having been nominated as a candidate to fill a seat in the Legislative Assembly (or Legislative Council), do swear in the name of God that I will bear true solemnly affirm faith and allegiance to the Constitution of India as by law established and that I will uphold the sovereignty and integrity of India."

B Form of oath or affirmation to be made by a member of the Legislature of a State:-

"I, A.B., having been elected (or nominated) a member of the Legislative Assembly (or Legislative Council), do swear in the name of God that I will bear true faith and solemnly affirm allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India and that I will faithfully discharge the duty upon which I am about to enter."

VIII Form of oath or affirmation to be made by the Judges of a High Court:-

"I, A.B., having been appointed Chief Justice (or a Judge) of the High Court at (or of) ..........do swear in the name of God that I will bear true faith and allegiance to solemnly affirm the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, knowledge and judgment perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws.