Dohe by Saint Kabir

Nindak niyare rakhiye, Angan kuti chawai,bin pani sabun bina, nirmal kare subhaiy

Keep your critiques close to you, let their hut be in your courtyard,
That way you don’t need soap n water to cleanse your nature.

Aisi vani boliye, man ka aapa khoi,
apna tan shital kare, auran ko sukh hoi
 
Be soft spoken, do away with your ego,
This shall keep you in a good mood & others shall be happy too,

Use of Share Application money

Record the receipt of Share Application money in Board Meeting.

On the practical front this money is very much available to the company as nobody can trace this money. Reason being there is no such requirement to open some escrow account for the same application money.
Practically use of this money depends on the terms of subscription agreement between the prospective investor and Issuer Company.
Only if the applicants raises objections, or ask for refunds then the problem starts , otherwise no problem
However as per Schedule VI the Share Application money is to be taken as Current Liablity thus therotically that money is not available to company.

However as per Section 73 Applicable in case of Public Placement through Stock Exchange

Section 73(3)
All moneys received as aforesaid shall be kept in a separate bank account maintained with a Scheduled Bank until the permission has been granted, or where an appeal has been preferred against the refusal to grant such permission, until the disposal of the appeal, and the money standing in such separate account shall, where the permission has not been applied for as aforesaid or has not been granted, be repaid within the time and in the manner specified in subsection (2), and if default is made in complying with this sub-section, the company, and every officer of the company who is in default, shall be punishable with fine, which may extend to five thousand rupees.
  
Section 73 (3A)
Moneys standing to the credit of the separate bank account referred to in sub-section (3) shall not be utilised for any purpose other than the following purposes, namely :-

(a) adjustment against allotment of shares, where the shares have been permitted to be dealt in on the stock exchanger or each stock exchange specified in the prospectus; or
 
(b) repayment of moneys received from applicants in pursuance of the prospectus, where shares have not been permitted to be dealt in on the stock exchanger or each stock exchange specified in the prospectus, as the case may be, or, where the company is for any other reason unable to make the allotment of share.

Also to note

Share application is nothing but an offer to subscribe to shares in a company. The offer has to be accepted by allotment for the contract to be complete or the application refused. The usage of money would mean an acceptance by action. The company will then be compelled to issue share certficate to the applicant and it cannot refuse to allot shares in such an event.

A ruling by the Jharkhand High Court assumes importance. The case involved a company which received share application money from 10 persons in cash for issue of shares. The tax officer levied penalty under Section 271 D of the Income-Tax Act, stating that receiving share application money in cash resulted in violation of Section 269 SS of the I-T Act.

Section 269 SS provides that no person shall accept from any other person any loan or deposit in excess of Rs 20,000 otherwise than by an account-payee cheque subject to certain exceptions. Section 271 D provides that if a person accepts any loan or deposit in contravention of Section 269 SS, he shall be liable to pay penalty of an amount equivalent to the loan taken or deposit so accepted.
The term "deposit" is explained in Section 269 SS to mean loan or deposit of money. Whereas, Section 269 T defines "loan or deposit" in a narrower sense, to mean any deposit of money which is repayable after notice or repayable after a period and in the case of a person other than company includes deposit of any nature. This definition should apply in the case of levy of penalty on repayment of loan or deposit. The company contended that the amount received towards share application money is neither loan nor deposit. In an appeal, the Appellate Commissioner struck down the penalty but in the second appeal the Tribunal upheld it, treating share application money as deposit.

The Jharkhand High Court observed that until the applications for issue of share are processed and shares are allotted or the amounts are refunded to the applicants, the amounts are clearly not loans repayable even without a demand by the lenders. The amounts are liable to be refunded to applicants once it is decided that shares were not to be allotted to them.

The court finally held that the share application money received by the company partakes the character of deposit since it is repayable in specie on refusal to allot shares and is repayable if recalled by the applicant before the allotment of shares and the conclusion of the contract. Consequently, receipt of such money in contravention of Section 269 SS attracts penalty under Section 271 D of the ITA.

This ruling should not apply in case amounts are received from the applicants who are subscribers to the MoA of the company as in that case there is no obligation on the company to repay the amount but to issue shares.
It is mandatory for subscribers to acquire shares as committed by them while signing the MoA of the company.
The share application money is not a deposit as the amount is received for a specific purpose of allotment of shares and is not a money-lending transaction.
Further, the prime obligation of the company is to issue shares and not repay the application money. The amount is repaid only in case where shares are not allotted, which is a consequential event in the process of share allotment. 

The tax authorities will rely on this ruling for levying penalty under Section 271 D until a favourable ruling is pronounced. Therefore, private companies need to ensure that share application monies are received by an account-payee cheque only to avoid any penal consequences. 

But in the matter of COMMISSIONER OF INCOME-TAX Versus RUGMINI RAM RAGAV SPINNERS P. LTD. [2008 -TMI - 30707 - MADRAS HIGH COURT] the issue has been decided in favor of assessee.

Provisions of section269SS does not apply to share application money accepted in cash and consequently no penalty under section 271D was leviable. Commissioner of IncomeTax v. I.P. India (P) Ltd. (2012) 43 (I) ITCL 194 (Del-High Court).

All about FIR

1. What is the format of the first information report which the police records my complaint on? and what is an Cognizable offence ?

FORMAT OF THE F.I.R.

Book No. ___________

FORM NO. 24.5 (1)

FIRST INFORMATION REPORT

First Information of a Cognizable Crime Reported under Section 154, Criminal PenalCode
Police Station .................................... District .............................. No ..................
Date and hour of Occurrence .....................

1.	Date and hour when reported
2.	Name and residence of informer and complainant.
3.	Brief description of offence (with section) and of property carried off, if any.
4.	Place of occurence and distance and direction from the Police Station.
5.	Name & Address of the Criminal.
6.	Steps taken regarding investigation explanation of delay in regarding information.
7.	Date and Time of despatch from Police Station.

Signature .......................
Designation ................................
(First information to be recorded below)
NOTE:- The signature of seal or thumb impression of the informer should be at the end of the information and the signature of the Writer of (FIR) should be existed as usual.
The above is the format and below is the law on the basis of which the cognizable crime is recorded
F.I.R. ON AUTHENTIC INFORMATION
The information given to the Police Officer for registration of a case must be authentic. It should not be gossip but should be traced to an individual who should be responsible for imparting information. It may be hearsay but the person in possession of hearsay should mention the source of information and take responsibility for it. An irresponsible rumour should not result in registration of F.I.R.

(Q. 2)   WHO CAN LODGE AN F.I.R.?

(1) Complainant who is an aggrieved person or some body on his behalf.
(2) By any person who is aware of the offence (a) as an eye witness and (b) as an hearsay account.
(3) Provided the person in possession of the hearsay is required to subscribe his signautre to it and mention the source of his information so that it does not amount to irresponsible rumour. The rule of law is, if general law is broken any person has a right to complain whether he has suffered an injury or not.
(a) By the accused himself.
(b) By the SHO on his own knowledge or information even when a cognizable offence is committed in view of a officer incharge he can register a case himself and is not bound to take down in writing any information. Under the order of Magistrate uls 156 (3) Criminal Procedure code, when a complaint is forwarded to officer incharge without taking cognizance. If information is only hear say, then SHO should register case only if person in posses- sion of hearsay subscribes his signature to it and mentions the source of his information so that it does not amount to irresponsible rumour. The information must be definite, not vague, authentic, not baseless, gossip or rumour, clearly making out a cognizable case.
4) The information is only by a medical certificate or doctor's ruqqa about arrival of the injured, then he (SHO) should enter it in daily diary and go to hospital for recording detailed statement of injured. 

(Q. 3) WHAT ABOUT F.I.R. ON TELEPHONE OR ON TELEGRAMME ?

Legally a case may not be registered
(a) as there is always a doubt about its authenticity
(b) as it does not satisfy the tests of Section 154 Criminal Procedure Code being not an oral statement reduced into writing; read over, admitted correct and signed by the informer. Message to the police on telephone that an injured person was lying amount to FIR (Sukharam Vs. State of Maharashtra (1969) 3 SCC, 730.
On receipt of telegram in railways case may be registered. Normally enquiry should be made and on receipt of an original telegram which contains the thumb impression or signatures, case may be registered.
Officer incharge should begin to write FIR in the First Information Report Register at the dictation of the informer. According to para 24.5 Punjab Police Rules,  the register shall be a printed book consisting of 200 pages and shall be completely filled in before a new one is started. Cases shall bear annual serial number in such Police Station for each calendar year. Every four pages of the register shall be numbered with the same number and shall be written at the same time by carbon copying process. The original copy shall be a permanent record of Police Station. The other three copies shall be submitted to (a) Superintendent of Police or Deputy Commisioner of Police or other Gazetted Officer nominated by him (b) to the Metropolitan Magistrate empowered to take cognizance of the offence as is required by Sec. 157 Criminal Procedure Code. (c) one to the complainant. The seal of the Police Station shall be put on every copy and original.
If an informer refuses to sign the F. I. R. he is guilty of offence u / s 1 80 Indian Penal Code which is as follows..-
'Whoever refuse to sign on any statement made by him, when required to sign that statement by a public servant, legally competent to require that he shall sign that statement, shall be punished with simple imprisontment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both".
If the Police Officers refuses to enter the FIR and instead enters in D.D. Register a totally different and false report, he is guilty u/s 177/167/218 IPC which are as follows:-
(Q. 4) WHAT IS THE OBJECT OF AN F.I.R. ? To make a complaint to the police to set the criminal law in motion. Its secondary though equally important objects is to obtain early information of an alleged criminal activity.

(Q. 5) WHAT IF WE DELAY IN LODGING F.I.R. ?

The longer the delay, the stronger the suspicion. That the case is false wholly or in material particulars, so the delay should satisfactorily be explained.
(1) Care should always be taken that the names of witnesses are mentioned in F.I.R. if the names of P.Ws do not appear in it and they are examined later on, the presumption is that they were not present at the spot and have been procured later on.
(2) Care should be taken that all the material facts are mentioned in FIR(as much available at that time).
(3) Names of the accused persons should occur in F.I,R. and their parts also. (If information is available at that time).
(4) It is not necessary to put up or cite all the P.Ws. in court.

(Q. 6) WHAT COULD BE THE POSSIBLE REASONS OF DELAY ?

Note: Reasons of the delay on the part of complainant is mentioned as "DOC". Reasons of the dlelay on the part of police/ is mentioned as "DOP".
1. Physical condition of the informer (DOC).
2. Psychological condition of the informer (DOC).
3. Natural calamities (Both).
4. Distance of place of occurance (Both).
5. Ignorance of law of informer.(DOC).
6. Late detection of commission of crime (DOC).
7. Due to threat, promise and undlue influence (DOC).
8. Economic & social and undue influence (DOC).
9. Dispute over the jurisdiction of Police Station (DOP).
10. Uncertainity of place of occurrence due to continuous offence (DOP).
11. Shortage of staff (DOP).
12. Unavoidable departmental formalities (including delay due to opinion of experts ) (DOP).
Reasons of delay should be explained in the FIR.

(Q.7) CAN YOUR LATER VERSION BECOME AN F.I.R.?

Any information forming the basis of F.I.R. is found untrue and the later version given during investigation is found true and challan is put on that basis, can the later version given in some statement ‘F.I.R’ is?
The answer is :- "No"………….. FIR will remain the same on which the investigation was started. The later statement being during investigation, even if found true cannot become F.I.R

(Q. 8) WHAT IF AN ACCUSED PERSON LODGES AN F.I.R. HIMSELF ?

Sometimes it so happens that accused after commission of crime goes to Police Station and lodges an F.I.R, the procedural legal provision as well as the
Indian Evidence Act are mentioned as under:-.

1. Sec.162 Criminal Procedure Code. does not hit such F.I.R.

2. Sec.25 Indian Evidence Act, is applicable if the statement is in the nature of confession but is relevant u/s 21 of the Indian Evidence Act..

3. Sec.25 of the Indian Evidence Act "No confession made to a Police Officer shall be proved as against a person accused of any offence may it be before or after investigation."

4. If the information is non-confessional, it is admissible against the accused as an admission U/S 18/21 of the Indian Evidence Act and is relevant.

5. For corroborating the statement of the maker under section 157 of the Indian Evidence Act.

6. For contradiction of the evidence of person giving the information U/S 145 of the Indian Evidence Act.

7. For refreshing informers memory U/S 159 of the Indian Evidence Act.

8. For impeaching the credit o f an informer U/S 155 of the Indian Evidence Act.

9. For proving the informers conduct U/S 8 of the Indian Evidence Act.

10. U/S 32(1) of Indian Evidence Act (Dying declaration)

11. U/S 6 Evidence Act when the injuries are being caused in the presence of SHO in a Police Station.

12. U/S 160 Evidence Act when the informer fails to recall his memory the facts, but he is sure the facts were correctly reported in the FIR at the time he wrote, read it.

13. FIR is a public document prepared U/S 154 Criminal Procedure Code and a certified copy of it can be given in evidence U/S 77 of Indian Evidence Act.

14. The FIR by an accused person cannot be treated as an evidence against any co-accused, as it was lodged by the accused and not by a witness.

But if information is received that injured had been shot and had been removed to Hospital, it is sufficient for registration of case.
As such every case depends upon its own circumstances and the police officer should exercise his own judgement and diligence to test the information if it is clear, definite and based upon tangible facts to disclose commission of cognizable or suspicion of commission of a cognizable offence.

(Q. 9) LOOKING AT F.I.R.s IN DIFFERENT OFFENCES - CONSPIRACY.

In conspiracy cases, a definite information which justifies registration of case, is fairely after making some enquiries. So it is not on every information that some persons are conspiring to do an illegal act that an F.I.R. should be registered. "A police man passes through three stages in conspiracy case; hears something of interest affecting the public security and which puts him on the alert; makes discreet enquiries, takes soundings and sets up informations and is in the second stage of enquiry or look out and finally gathers sufficient information enabling him to hit upon something definite and that is the state when first information is recorded and then investigation starts. Hence a preliminary enquiry made by the C.I.D. Police into relative information floating about as to the existence of the conspiracy, the names and other details of the conspirators not being known at the time is not investigation carried out u/s 156 Cr.P.C.
F.I.R. need only be registered when information is definite about conspirators and their acts disclosing commission of cognizable offence.

F.I.R. IN CORRUPTION CASES

In cases of corruption, not registered on traps laid, but on complaints, always a suitable preliminary enquiry into the allegation, is required. Such preliminary enquiries are relevant before the registration of case and are permissible under law. But as soon as it became clear to enquiring officer that the public servant appeared to be guilty of severe misconduct, it was his duty to lodge F.I.R. and proceed further in the investigation.

F.I.R. IN MURDER CASES

In murder cases, following types of F.I.R.'s are recorded by police.
i) When it contains direct evidence of murder on the basis of ocular evidence.
ii) When the Police registers the case minimizing the offence from murder to 307 or u/s 364 IPC to avoid its despatch to magistrate which otherwise is essential if case is really registered for murder. This is invariably in those cases in which the informer is not sure of the culprits and priliminary enquiry is required by Police to find out the facts and to show that the case was registered properly.
iii) When a dead body identified or unidentified is recovered, with cause of death which is clear and the injuries are apparent the neck is cut etc.
iv) When only inquest is held to discover the cause of death and the case is registered after the report of Medical Officer, or after the receipt of report of chemical examiner etc with re- gard to poison given to the deceased. Only a report is recorded in Daily Diary at the first instance.
(v) When the death is under suspicious circumstances and inves- tigation is necessary which otherwise cannot be done without the registration of case. This is mainly in cases where dead body is not available, but the circumstances indicate that cognizable offence has occurred.
(Q. 10) WHO CAN WRITE the F.I.R.? 1) A FIR is always to be -written by an officer incharge of a Police Station. (Definition of officer in charge is given in Sec. 2 Criminal Procedure Code.).
2) Police officers superior in rank to officer incharge of a police station may exercise the same powers through the local area to which they are appointed, as may be exercised by SHO with in the limits of his Police Station.
3) Some times it so happens that the information is given by the informer to a police officer who is out in the illaqa or to an incharge of a local police post. Strictly speaking the officers are not officers incharge of a police station and such information lodged with them are not.reports. These officers record the statement of the informers and send the same on to the SHO of a Police Station for recording F.I.Rs. These statements are however admissible U/ S. 157 Evidence Act.
4) Jurisdiction is an essential factor in registering a FIR.

(Q. 11) WHAT ARE THE ESSENTIALS OF AN F.I.R?

The recording officer and the complainant should know to the extent possible, the 11 Ws while recording/reporting the FIR.
1. W - What information has come to convey.
2. W - In what capacity.
3. W - Who committed crime.
4. W - Whom against crime committed.
5. W - When (Time)
6. W - Where(Place)
7. W - Why (Motive)
8. W - Which way (actual occurrence)
9. W - Witnesses.
10. W - What was taken away.
11. W - What traces were left by the accused.
(Q. 12) DESCRIPTION OF CULPRITS IN F.I.R. The recording officer should try to fix clearly the identity of accused, the P.Ws. and of the stolen property, (to the extent possible).

(Q. 13) WHAT IS THE EVIDENTIARY VALUE OF F.I.R.  ?

FIR being not substantive piece of evidence it can be used in the following ways : - 9
1 . For corroboration purposes. It can not be ignored altogether and can be used to corroborate the statement of the eyewitnesses.
2. For contradicting the evidence of person giving the information.
3. For proving as an admission against the informer.
4. For refreshing informer's memory.
5. For impeaching the credit of an informer.
6. For proving informer's conduct.
7. For establishing identity of accused, witnesses & for fixing spot time as relevant facts u/s 9 Evidence Act. Cases : 1968 M.P. 45.

(Q. 14) WHEN DOES F.I.-R. BECOME SUBSTANTIVE EVIDENCE ?

1 . During declaration when a person deposing about the cause of his death had died(dying declaration).
2. When the injuries are being caused in the presence of SHO in PS and the injured makes a state- ment to the SHO saying that accused was injuring him.
3. When the informer who has written the FIR or read it, fails to recall memory those facts but is, sure that the facts were correctly represented in FIR at the time he wrote it or read it.

(Q. 15) WHAT HAPPENS TO THE F.I.R. FINALLY ?

1 When there is sufficient evidence a CHALLAN is prepared.
2. When there is insufficient evidence, F.I.R is declared as UNTRACE.
3. When FIR is found to be false or is transferred to other Police Station on point of jurisdiction, it is decided as CANCELLED.
4. After registering the FIR the contents of the FIR can not be changed. Only High Court can quash the FIR.

( Q. 16) SPECIAL REPORT AND ITS IMPORTANCE - ADDITIONAL INFORMATION ON WHAT HAPPENS TO THE F.I.R.s AS A FOLLOW UP

The police is required to send the. copy of F.I.R. to the lllaqa Magistrate immediately after registration of the case u/s 157 Criminal Procedure Code. and under the rules framed by Police. A special report, primarily the copy of F.I.R. in cases of heinous nature like murder, dacoity, and all specially reported cases (24.5 P.P.R.) (Punjab Police Rules) is also to be sent immediately after registration of such a case to the Illaqa Magistrate. Copy of FIR is given to S.P/DCP. of the District for administrative purpose. Even when a case is registered under minor offence, the special report needs to be sent, immediately graver offence requiring despatch of special report, is made out. The magistrate on its receipt gives the date and time of receipt on it and this is guarantee of its being recorded by Police at the specified date and time given in it. In case of delay in its despatch to magistrate, there are two presumptions;
 (i) That it was not recorded at the time and date given in it and was antitimed or antidated;
(ii) That the delay had been occasioned due to preliminary enquiries made by Police to find out culprits or to spin out a story, to introduce improvements and embellishments and to set up distorted version. An unexplained delay in sending F.I.R./S.R. evokes suspicion.
In many a case, the delay is explained by police by coining any excuse as in 1973 Recent Laws 35, it was held to be a usual story of punctured cycle. The explanation must be satisfactory and acceptable. If no explanation is forthcorn- ing, then it creates a doubt in the minds of judicial officers as to the genuineness of F.I.R.
Write the statement of Constable who takes special report to Magistrate separately u/s 161 Criminal Procedure Code. the delay, if any, should be explained in his statement. The Constable should get the receipt of Magistrate with time and date on the cover of the envelope and preserve it. Both going and return of Constable is to be recorded in daily dairy (with cause of delay if any).
(a) The F.I.R. shall be sent to the Magistrate immediately in the Court during Court hours and at his residence thereafter.
(b) If Magistrate concerned is out of station then to be submitted to Duty Magistrate.
(c) If Magistrate is not available after Court hours then the mes- senger will leave at his residence giving the date and hour of delivery on the cover.
(d) If an account of difficulties in communication or other rea- sons the delivery is delayed the reasons and delay shall be recorded on the cover.
(e) The Magistrate shall put his initials and the date and hour of receipt.

(Q. 17) WHAT IS THE FORMAT OF INFORMATION IN CASE OF NON-COGNIZABLE OFFENCES?

FORMAT OF INFORMATION IN RESPECT OF
NON-CONGIZABLE OFFENCE (N.C.R)

Under Section 155 Criminal Procedure Code

Book No.______________

Page No.___________

S.No. Thana    District Date    Time     Reason 1. Date & Time of Report 2. Name & Residence of Complaint 3. Description of offence with Section 4. Direction of occurence time & date 5. Name and Full address of witness

(Q.18)   What is the DIFFERENCE BETWEEN COMPLAINT & F.I.R.

Complaint	F.I.R
1. Made before the MetropolitanMagistrate.	1. 'Made before the SHO
2. Complaint can be of cognizable orNon-cognizable offence. only	2. FIR lodged in Congnizable offences   .
3. Only aggrieved person submit complaint ul s 195, 198  199 Cr. P.C.	3. Any person, who has a knowledge of the  happening of cognizable offence.

COMPARISON CHART OF what an F.I.R. IS AND what IS NOT an FIR ?
(Sec. 154. Criminal Procedure Code.)

F.I.R. is	F.I.R is NOT
1.Information relating to cognizable crime.	1. Rumour, gossip or hearsay.
2. Given to the officer-in-charge of Police Station.	2. Telegram.
3. First in Time.	3. Telephonic message.
4. Written or oral.	4. Information not given to officer-in-charge of police station.
	5. Anonymous communication

From the above, the following ingredients can be made out:-
1) It must be information relating to the commission of a cognizable offence.
2) It must be given to an officer-in-charge of a police station.
3) It must be reduced to writing, if given orally.
4) It should be appended by the signature of the informer (Refusal to sign the report is punishable u/s 180 IPC).
5) It should be read over to the informer.
5) The gist of the information should be entered in the Station General Diary.
7) A copy should be given forthwith free of cost to the informer.
Informer must be produced in the court to prove and corroboration of it.

DO'S AND DON"TS

DO'S
1. FIR should be lodged immediately.
2. It should be recorded in first person.
3. Attitude/Behavious towards the vicitirn should be sympathetic.
4. Technical words should be avoided and as far as possible language of the inforrner/complainant should be used .
5. Written complaint should be taken.
6. But complainant should be at descrect to give written statement.
7. Written statement should be duly signed or thumb impressioned.
8. Only a report of congnizable offence should be lodged in FIR.
9. Authentic information should be mentioned in FIR.
10. Place, Date & Time of occurrence should be mentioned in the FIR.
11. Arrival & Departure of the informer should be mentioned in the FIR as well as Daily Dairy Register.
12. Delay, if any, in registering the case should be covered in FIR.
13. 1 1 "Ws' should be strictly followed.
14. Description & Role of every accused involved in the Commission of offence should be covered in FIR.
15. Kind of physical damage & property destroyed should be mentioned in the FIR. 1
16 Weapon of offence and observation of Scene of crime should be mentioned in the FIR.
17. Telephone number, if any, of the complainant should also be mentioned.
18. Four copies of FIR should be prepared simultaniously by carbon paper process.
19. FIR should be lodged in neat & clean hand writing and be kept in safe custody being a permanent record.
20. A copy of FIR should be sent to MM concerned immediately.
21. A copy of FIR should be provided to the complainant free of cost.

DO NOT'S

1. Complainant. should not be puzzled.
2. Harsh language should not be used.
3. Aggression should be avoided.
4 . Unnecessary details should be avoided.
5 . Over-writing/ scoring should be avoided.
6 . Offence should not be minimized.
7 . Do not forget to take thimb impression or signature of the informer.
8 . FIR should not be lodged on the basis of telephone telegram or hearsay rumour without verifying the facts and getting the signature of the informer/ complainant.

(Q.19)  WHAT ACTION CAN BE EXPECTED FROM THE POLICE IN NON-COGNIZABLE OFFENCE.

1. The information regarding non-cognizable offence ought to get lodged in the Daily Diary Register.
2. Complainant ought to get advised &   briefed properly to approach the Court.
3. Police officer can not investigate into the Non-congnizable cases without the order of the court hence complainant should be informed.
4. A copy of DD entry duly signed ought to be provided to the complainant free ocost.
5. If orders regarding investigation into non-cognizable cases is received the  same procedure should be adopted as in the cognizable cases.
6. Orders of the court should be obtained to arrest the accused  in Non congnizable cases after the investigation .
7. If one of the offences in the commission of crime is cognizable office then Non-congnizable offence should also be investigated in the same manner( as Cognizable offences are investigated.

(Q.  20) WHAT DOES THE POLICE DO WHEN THE COMPLAINTS ARE DOUBTFUL.

in accordance with P.P.R. 24.4. if the information or other intelligent relating to the alleged commission of a cognizable offence is such that an officer-in-charge of the police station has reason to suspect that the alleged offence has not been committed, he shall record the same in the station diary alongwith his reasons for not investigating the crime and also nulify the informer.
(i) Inspector or Supervising Officer can direct the investigation in such case and may send the report to the District Magistrate for perusal and order.
(ii) If such information or intelligence relates to commission of offence uls 489 IPC, the same shall be recorded uls 154 Criminal Procedure Code. in the station diary as well as the special report as per P.P.R. 24.16 shall be submitted and also the source of movement of the note at which cognizable offence appears to have been made committed, in that case, a case shall be regis- tered in the police station concerned and investigation u/s 157 Criminal Procedure Code. shall be made

(Q. 21) what if any one gives false information to the police ?

See. 177 IPC. Furnishing false information
'Whoever, being legally bound to furnish information on any subject to any public servant, as such, furnishes, as true, information on the subject which he knows or has reason to believe to be false, shall be punished with simple imprisonment for a term which may extend to six months.' or with fine which may extend to one thousand rupees, or with both.
Or, if the information which he is legally bound to give respects the commis- sion of an offence, or is required for the purpose of preventing the cornmis- sion.of an offence, or in order to the apprehension of an offender, with im prisonment of either descriptionfor a term which may extend to two years, or with fine, or with both".
Sec. 182 IPC: "False information with intent to cause public servant to use his power to the injury of another person.
'Whoever gives to any public servant any inforrnation which he knows or believes to be false, intending thereby to cause, or knowing it to be likely that he will thereby cause, such public servant
(a) to do or omit anything which such public servant ought not to do or omit if the true state offacts respecting which such infor- mation is given were known by him, or
(b) to use the lawful power of such public servant to the injury or annoyance of any person.
shall be punished with imprisonment of either description for a term which may extend to six months, or u,,ith fine which may extend to one thousand rupees, or u7ith both.
Sec.211 IPC: 
False charge of offence made with intent to injure.
'Whoever, with intent to cause injury to any person, Institutes or causes to be instituted any criminalproceeding against thatperson, or falsely charges any person with having committed an offence, knowing that there is nojust or lawful groundfor suchproceeding or charge against thatperson, shall be punished u7ith imprisonment of either description for a term which may extend to two years, or udthfzne, or with both.
And if such criminal proceeding be instituted on a false charge of an offence punishable with death, imprisonrnentfor life or imprisonment for seven years or upwards, shall be punishable with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine'.

(Q. 22) WHAT IF A POLICEMAN RECORDS YOUR F.I.R. WRONGLY ?

Sec. 167 IPC: Public servant disobeying law, with intent to cause injury to any person.
Whoever, being a public servant, and being, as suchpublic servant, charged with the preparation or translation of any document, frames or translates that document in a manner which he knows or believes to be incorrect, in- tending thereby to cause or knowing it to be likely that he may thereby cause injury to any person, shall be punished udth imprisonment of either description for a term which may extend to three years, or with fine, or with both'.
Sec.218 IPC:- Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture.
Whoever, being a public servant, and being as such public servant, charged with the preparation of any record or other writing, frames that record or writing in a manner which he knows to be incorrect, uath intent to cause, or knowing it to be likely that he will thereby cause, loss or injury to the public or to any person, or with intent thereby to save, or knowing it to be likely that he will thereby save, any person from legal punishment, or with intent to save, or knowing that he is likely thereby to save, any property from forfeiture or other charge to which it is liable by law, shall be punished with im- prisonment of either description for a term which may extend to three years, or withfine, or with both.
If the informer gives false report,. he is liable to be prosecuted u/s 182 or 211 IPC which are as follows:
Sec. 166 IPC:
Public servant disobeying law, with intent to cause injury to any person.
"Whoever, bring a public servant, knowingly disobeys any direction of law as to the way in which he is to conduct himself as such public servant, intending to cause, or knowing it to be likely that he will, by such disobedience, cause injury to any person, shall be punished with simple imprisonment for a term which may extend to one year, or with fine, or with both.
Sec. 217 IPC:
Public servant disobeying direction of law with intent to save person from punishment or property from forfeiture.
"Whoever , being a public servant, knowingly disobeys any direction of the law as to the way in which he is to conduct himself as such public servant, intending thereby to save, or knowing it to be likely that he will thereby save, any person from legal punishment, or subject him to a less punishment than that to which he is liable, or with intent to save, or knowing that he is likely thereby to save, any property from forfeiture or any charge to which it is liable by law, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

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PAN for Persons Outside India

Income Tax Department has released a New PAN application Form No. 49AA for
Individuals not being a citizen of India,
LLP registered outside India,
Company registered outside India,
Firm formed or registered outside India,
Association of persons(Trusts) formed outside India,
Association of persons (other than Trusts) or
body of individuals or local authority or artificial juridical person formed or any other entity (by whatever name called) registered outside India.

Reasons for Celebrating Dhanteras

There are several popular legendary stories to explain celebration of Dhanteras. One famous story is about Lord Dhanvantari and his service to mankind. Lord Dhanvantari, who is considered to be the physician of Gods and an incarnation of Lord Vishnu, came out of the ocean that was churned by the Gods and the demons on the day of Dhanteras. Lord Dhanvantari appeared with Ayurvedic for the welfare of the mankind. It was because of this reason that the Dhanteras was celebrated in his honor.

Another interesting story famous about Dhanteras is related to the son of King Hima and his intelligent wife. It was predicted about King Hima that he would die on the fourth day of his marriage and the reason behind his death would be snakebite. When his wife came to know about such a prediction she decided not to let her husband die and for this she made a plan. On the fourth day of their marriage she collected all the jewelery and wealth at the entrance of her husband's boudoir and lighted lamps all around the place and started telling stories and singing songs one after another in order to not let her husband sleep.

In the mid night Lord Yama, the God of death arrived there in guise of a snake. The bright lights of the lamps lit by the wife of the king's son blinded his eyes and he could not enter their chamber. Therefore, Lord Yama found a place to stay comfortable on top of the heap of the jewelry and wealth and kept sitting there for the whole night waiting to get a chance to bite the king's son but as the wife of the king's son kept telling stories and singing songs for the whole night therefore he could not get any chance and in the morning he left the place quietly. Thus, the wife saved her husband's life from the cruel clutches of death. Since then the day of dhanteras is also known as the day of 'Yamadeepdaan' and it has become a tradition to light a diya on dhanteras and to keep it burning throughout the night in reverential adoration of Lord Yama, the God of death.

DRT v/s BIFR

DRT ineffective

Another well-intentioned measure of the Government which has turned awry is the Debt Recovery Tribunal (DRT) Act.

DRTs were established in 1993 by an Act of Parliament for expeditious recovery of debts in excess of Rs 10 lakh due to banks and financial institutions (FIs).

They were expected to dispose of the cases within a maximum period of six months. But, in practice, it takes years to realise the dues through DRTs.

The reasons for such delay are broadly as follows:

Ø  The number of cases handled by DRTs has increased manifold, but sufficient number of DRTs has not been established.

Ø  In many DRTs, the posts of presiding officers have been vacant for quite a while, resulting thereby in large pendency of cases.

Ø  Often, the borrowers and guarantors raise frivolous issues leading to prolonged hearing and, consequently, delays.

Ø  Once the case is decided by the DRT, the presiding officers issue recovery certificates which are to be executed through recovery officers appointed by the DRT.

Ø  Sufficient number of recovery officers is not available to handle the large number of cases.

Ø  The execution of recovery certificates by the recovery officers often gets delayed following disputes by various claimants, problems in identifying properties, and so on.

It is time the authorities concerned plugged these loopholes, set up more DRTs, and appoint sufficient number of presiding and recovery officers to handle the large number of pending cases.

BIFR bugbear

Another bugbear for banks is the large number of cases registered with the BIFR (Board for Industrial and Financial Reconstruction) under SICA (Sick Industrial Companies Act) Special Provisions, 1985. This was a special legislation enacted in public interest for:

·         · timely detection of sick and potentially sick companies; and

·         · speedy enforcement of remedial measures.

Under the Act, any manufacturing company whose accumulated losses exceed its net worth has to compulsorily register itself with the BIFR, a quasi-judicial body, so that with the assistance of the operating agency (OA) appointed by it, the unit can be revived by sanctioning a rehabilitation scheme and pass orders for winding up if found unviable.

The process is quite time consuming involving several steps such as registration, admission of the registration, appointment of OA, preparation of Draft Rehabilitation Scheme (DRS), circulating the scheme among various stakeholders, sanctioning the rehabilitation scheme and implementation of the scheme through a monitoring agency (MA).

At every stage, there are litigations galore and the whole process takes years. The earliest case pending with the BIFR is that of Aluminium Industries Ltd, registered a quarter century back in 1987.

Even now, the status of the case recorded in the BIFR Web site is ‘DRS awaited'. According to Section 22 of the Act, once a unit is registered with the BIFR it enjoys immunity from legal and other recovery proceedings by the creditors.

This provision has emboldened many units to use this as an escape route by registering with the BIFR by forcibly making the net worth negative by creative accounting — writing off fixed assets, writing off debtors, and so on — resulting in losses to creditors and mounting NPAs.

Even if finally the unit is found unviable and winding up orders are passed by the BIFR, it is often too late by that time to realise anything out of the assets of the company.

Whatever order passed by the BIFR is invariably challenged before the Appellate Authority and the whole process starts all over again.

NCLT, NCALT

Realising the difficulties faced by the creditors as well as genuine sick companies due to the delay in the process, SICA 1985 was repealed by the Sick Industrial Companies (Special Provisions) Repeal Act, 2003 by an Act of Parliament.

The Act attempted to remove the bottlenecks in SICA and curb the practice of turning an operationally fit company into a sick unit. Many provisions of SICA were incorporated in Chapter 6A of the Companies Act, 1956.

A National Companies Law Tribunal (NCLT) was to be formed for hearing the references and the appellate authority was the National Companies Law Appellate Tribunal (NCLAT).

However, for reasons unknown the repeal of SICA and the formation of NCLT and NCALT have not been given effect to yet and SICA and BIFR are still in force.

It is time the authorities concerned initiated necessary steps in the matter.