Aadhaar made mandatory for beneficiaries of Rashtriya Madhyamik Shiksha Abhiyan (RMSA)

Aadhaar made mandatory for beneficiaries of RMSA. Rashtriya Madhyamik Shiksha Abhiyan Scheme cater to educational needs of the Children with disability in the age group of 14+ to 18+ and studying in classes IX to XII.

Aadhaar made mandatory for beneficiaries of RMSA

Aadhaar made mandatory for beneficiaries of RMSA

INISTRY OF HUMAN RESOURCE DEVELOPMENT
(Department of School Education and Literacy)

NOTIFICATION

New Delhi, the 23rd August, 2017

S.O. 2772(E).—Whereas, the use of Aadhaar as identity document for delivery of services or benefits or subsidies simplifies the Government delivery processes, brings in transparency and efficiency, and enables beneficiaries to get their entitlements directly in a convenient and seamless manner and Aadhaar obviates the need for producing multiple documents to prove one’s identity;

And whereas, the Department of School Education and Literacy (hereinafter referred to as the Department) in the Ministry of Human Resource Development, Government of India is administering Inclusive Education of the Disabled at Secondary Stage (hereinafter referred to as the Scheme) under the Centrally Sponsored Scheme of Rashtriya Madhyamik Shiksha Abhiyan (RMSA). The Scheme aims to cater to the educational needs of the Children with Special Needs (hereinafter referred to as the beneficiary) in the age group of 14+ to 18+ and studying in classes IX to XII in an inclusive and enabling environment, and is implemented through the State Governments and Union Territory Administrations;

And whereas, the Scheme aims to enable all beneficiaries passing out of the elementary schools and studying at secondary and higher secondary stage in Government, local authority and Government aided schools, and having one or more disabilities as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) and the National Trust for Welfare of Persons with Austism, Cerabral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44of 1999) as per the extant Scheme guidelines;

And whereas, the aforesaid scheme provides for different in-kind benefits to the beneficiaries under the Student Oriented Component (SOC) such as, medical and educational assessment, books and stationary, uniforms, teaching learning materials, support services and cash benefits in the form of transport allowance, reader allowance, etc. with a maximum cap of rupees three thousand per beneficiary per annum (hereinafter together referred to as the benefits);

And whereas, the aforesaid Scheme involves expenditure incurred from the Consolidated Fund of India;

Now, therefore, in pursuance of the provisions of section 7 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016) (hereinafter referred to as the said Act), the Central Government hereby notifies the following, namely:-

1. (1) An individual eligible for receiving the benefits under the Scheme shall be required to furnish proof of possession of Aadhaar number or undergo Aadhaar authentication.

(2) Any individual desirous of availing the benefits under the Scheme,who does not possess the Aadhaar number or, has not yet enrolled for Aadhaar, shall have to apply for Aadhaar enrolment by 30th September, 2017 provided she or he is entitled to obtain Aadhaar as per the provisions of section 3 of the said Act and such persons may visit any Aadhaar enrolment centre (list available at Unique Identification Authority of India (UIDAI) website www.uidai.gov.in) for Aadhaar enrolment.

(3) As per Regulation 12 of the Aadhaar (Enrolment and Update) Regulations, 2016, the concerned Department responsible for implementation of the scheme in the State Governments or Union Territory Administrations is required to offer Aadhaar enrolment facilities for the beneficiaries who are not yet enrolled for Aadhaar, and in case there is no Aadhaar enrolment centre located in the respective Block or Taluka or Tehsil, the concerned Department responsible for implementation of the Scheme in the State Governments or Union Territory Administrations shall provide Aadhaar enrolment facilities at convenient locations in coordination with the existing Registrars of UIDAI or by becoming UIDAI Registrars themselves:

Provided that, in case of children with special needs who are unable to provide fingerprints, owing to reasons such as injury, deformities, amputation of the fingers or hands or any other relevant reason, only Iris scans will be collected and for such other children with special needs who are unable to provide any biometric information contemplated by the Aadhaar (Enrolment and Update) Regulations, 2016, the procedure specified by the UIDAI in terms of sub-regulation (2) of regulation 6 of the Aadhaar (Enrolment and Update) Regulations, 2016, shall be followed to carry out enrolment for Aadhaar.

Provided further that till the time Aadhaar is assigned to the individual, benefits under the Scheme shall be given to such individuals, subject to the production of the following documents, namely:-

(a) (i) If he or she has enrolled, his or her Aadhaar Enrolment ID slip; or

      (ii) a copy of his or her request made for Aadhaar enrolment, as specified in sub-paragraph (2) of paragraph 2
below; and

(b) (i) Birth Certificate or Record of birth issued by the appropriate Government authority; or (ii) Ration Card; or (iii) Passport; or (iv) Central Government Health Scheme (CGHS) card; or (v) any Government family entitlement card; or (vi) any other document as specified by the State Government or Union Territory Administration:

Provided also that the above documents shall be checked by an officer specifically designated by the State Government or the Union territory Administration for that purpose.

2. In order to provide convenient and hassle free benefits to the beneficiaries under the Scheme, the concerned Department responsible for implementation of the scheme in the State Governments or Union Territory Administrations, shall make all the required arrangements including the following, namely:-

(1) wide publicity through media and individual notices shall be given to the beneficiaries to make them aware of the requirement of Aadhaar under the Scheme and they may be advised to get themselves enrolled at the nearest Aadhaar enrolment centres available in their areas by 30th September, 2017, in case they are not already enrolled. The list of locally available enrolment centres shall be made available to them.

(2) in case, the beneficiaries under the Scheme are not able to enroll for Aadhaar due to nonavailability of enrolment centres in the vicinity such as in the Block or Taluka or Tehsil, the concerned Department responsible for implementation of the Scheme in the State Governments or Union Territory Administrations shall provide Aadhaar enrolment facilities at convenient locations, and the beneficiaries may be requested to register their requests for Aadhaar enrolment by giving their names, addresses, mobile numbers and other details as specified in the third proviso to sub-paragraph (3) of paragraph 1, with the concerned officials specifically designated by the State Government or the Union Territory Administration or through the web portal provided for the purpose.

3. This notification shall come into effect from the date of its publication in the Official Gazette in all the States and Union Territories except the States of Assam, Meghalaya and the State of Jammu and Kashmir.

[F. No. 14-14/2015-RMSA.II]
MANEESH GARG, Jt. Secy.

ICAI removed name of five CAs from Register of Members for professional/other misconduct

ICAI removed name of five CAs from Register of Members for professional/other misconduct. 

 misconduct

Institute of Chartered Accountants of India (ICAI) has removed the name of five chartered accountants from the Register of Members on them having been found guilty of Professional Misconduct. as under:

City Relevant section of CA Act, 1949 Period of removal and Penalty if any
Kolkata Clause (7) of Part I of Second Schedule which is read as under:

(7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties.

One Month
Mumbai Clauses (6), (7) & (8) of Part I of Second Schedule which are read as under:

(6) fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity.
(7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties.
(8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion.

One Year
Rajkot Clauses (5) & (7) of Part I of Second Schedule which are read as under:

(5) fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity.

(7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties.

One Year
Jaunpur Clauses (7) & (8) of Part I of Second Schedule which are read as under:

(7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties.

(8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion.

One Month
Vellore Clauses (5) & (7) of Part I of Second Schedule which are read as under:

(5) fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity.

(7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties.

Clause (2) of Part IV of First Schedule

(2) in the opinion of the Council, brings disrepute to the profession or the Institute as a result of his action whether or not related to his professional work.

One Year with penalty of Rs.50,000/-

The relevant notification(s) issued in this regard are as under:

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)

NOTIFICATION

New Delhi, the 16th August, 2017

(CHARTERED ACCOUNTANTS)

No. PPR/P/10/E/2007/DD/6/E/INF/08/DC/94/2010.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 [as amended by Chartered Accountants (Amendment) Act, 2006] read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, CA. Gora Chand Mukherjee (Membership No. 017630), B/2, K S Roy Road, 2nd Floor, Room No. 2 & 3, Kolkata 700 001, has been held guilty of Professional Misconduct falling within the meaning of Clause (7) of Part I of Second Schedule to the aforesaid Act by the Disciplinary Committee which ordered for removal of the name of aforesaid CA. Gora Chand Mukherjee (Membership No. 017630) from the Register of Members for a period of one (1) month. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Gora Chand Mukherjee (Membership No. 017630), shall stand removed from the Register of Members for a period of one (1) month with effect from 25th August, 2017.

V. SAGAR, Secy.
[ADVT.-III/4/Exty./195/17]

NOTIFICATION

New Delhi, the 16th August, 2017

(CHARTERED ACCOUNTANTS)

No. PPR/P/2/W/11/DD/3/W/INF/11/DC/242/2012.— In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, CA. Talak Devji Dedhia (Membership No. 014710), Room No. 4, I Floor, Monghi Niwas, 78/80, Veer Vithaldas Chandan Street, Near Chakala, Mumbai-400 003, has been held guilty of Professional Misconduct falling within the meaning of Clauses (6), (7) & (8) of Part I of Second Schedule to the aforesaid Act by the Disciplinary Committee which ordered for removal of the name of aforesaid CA. Talak Devji Dedhia (Membership No. 014710) from the Register of Members for a period of one (1) year and also imposed a penalty of Rs.1,00,000/- (Rupees One Lakh only). In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Talak Devji Dedhia (Membership No. 014710), shall stand removed from the Register of Members for a period of one (1) year with effect from 25th August, 2017.

V. SAGAR, Secy.
[ADVT.-III/4/Exty./195/17

NOTIFICATION

New Delhi, the 16th August, 2017

(CHARTERED ACCOUNTANTS)

No. PR-124/10-DD/127/2010-DC/215/2012 & PR-125/10-DD/128/2010-DC/274/2013.— In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, CA. Mansukhlal Bachubhai Thummar (Membership No. 043563), Gurukrupa Anantanagar, Street 4 Kalawad Road, Rajkot -360 005, has been held guilty of Professional Misconduct falling within the meaning of Clauses (5) & (7) of Part I of Second Schedule to the aforesaid Act in both the cases by the Disciplinary Committee which ordered for removal of the name of aforesaid CA. Mansukhlal Bachubhai Thummar (Membership No. 043563) from the Register of Members for a period of one (1) year which shall run concurrently in both the above cases and also imposed a consolidated penalty of Rs.2,00,000/- (Rupees Two Lakhs only). In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Mansukhlal Bachubhai Thummar (Membership No.043563), shall stand removed from the Register of Members for a period of one (1) year with effect from 25th August, 2017.

V. SAGAR, Secy.
[ADVT.-III/4/Exty./195/17]

NOTIFICATION

New Delhi, the 16th August, 2017

(CHARTERED ACCOUNTANTS)

No. PR-105/13-DD-126/13/DC/429/2014.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 [as amended by the Chartered Accountants (Amendment) Act, 2006] read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, CA. Satyendra Kumar Gupta (Membership No. 074679), Punjabi Colony, In Front of Dist. Eye Hospital, Station Road, Jaunpur 222 001, has been held guilty of Professional Misconduct falling within the meaning of Clauses (7) & (8) of Part I of Second Schedule to the aforesaid Act by the Disciplinary Committee which ordered for removal of the name of aforesaid CA. Satyendra Kumar Gupta(Membership No. 074679) from the Register of Members for a period of one (1) month. In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Satyendra Kumar Gupta (Membership No. 074679), shall stand removed from the Register of Members for a period of one (1) month with effect from 25th August, 2017.

V. SAGAR, Secy.
[ADVT.-III/4/Exty./195/17]

NOTIFICATION

New Delhi, the 16th August, 2017

(CHARTERED ACCOUNTANTS)

No. DD/118/2012-DC/349/2014 & DD/221/2013-DC/408/2014.—In terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 [as amended by Chartered Accountants (Amendment) Act, 2006] read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, CA. D K Manoharan (Membership No. 020841), No. 49, Mullai Nagar II Street, Bagayam, Vellore- 632 002 has been held guilty of Professional Misconduct falling within the meaning of Clauses (5) & (7) of Part I of Second Schedule to the aforesaid Act in respect of case no. DD/118/2012-DC/349/2014 and guilty of Professional and/or Other Misconduct falling within the meaning of Clause (2) of Part IV of First Schedule and Clauses (5) & (7) of Part I of Second Schedule to the aforesaid Act in respect of case no. DD/221/2013-DC/408/2014 by the Disciplinary Committee which ordered for removal of the name of aforesaid CA. D K Manoharan (Membership No. 020841) from the Register of Members for a period of one (1) year which shall run concurrently in both the above cases and also imposed a consolidated penalty of Rs.50,000/- (Rupees Fifty Thousand only). In pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. D K Manoharan (Membership No. 020841), shall stand removed from the Register of Members for a period of one (1) year with effect from 25th August, 2017.

V. SAGAR, Secy.
[ADVT.-III/4/Exty./195/17]

High Court orders correction in GST registration certificate of the firm

High Court orders correction in GST registration certificate of the firm which has been erroneously registered as sole proprietor in place of a partnership firm. 

correction in GST registration certificate

ABCAUS Case Law Citation:
ABCAUS 2044 (2017) (08) HC

The petitioner was a partnership firm at Uttar Pradesh which had applied for registration under GST. The petitioner was aggrieved by the fact that it been erroneously registered as sole proprietor in place of a partnership firm. Therefore the present Writ had been filed before the Hon’ble Allahabad High Court

The Hon’ble Court was apprised by the respondent department that the Joint commissioner (IT) in the office of the Commissioner State Tax, Lucknow was expected to issue new GST ID/pass word to the petitioner as a partnership firm shortly whereupon necessary amendment in the registration certificate shall be made.

In view of the above, the Hon’ble High Court directed that the necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks and the registration certificate be corrected within a week thereafter.

Also, the Hon’ble Court directed that no penal action to be initiated against the petitioner on non filing of the GST return and deposit of tax thereon provided the returns and the tax is deposited within two weeks of the issuance of the correct registration certificate.

correction in GST registration certificate
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