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Legal Digest | Why no parole for maintaining conjugal relationship with live-in partner

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

The Court refused the request for parol and rightly so because while live-in relationships are gaining acceptance at the societal level, the judiciary cannot go overboard and countenance them when it threatens to rock an existing marriage, writes Chartered Accountant and Legal Expert S Murlidharan.

Case 1: Delhi HC denies parole for maintaining conjugal relationship with live-in partner

Prisoners certainly have their human rights which is why many states in the US and Brazil permit a weekly conjugal union in privacy for prison mates inside the prison premises. The Delhi High Court recently however was seized of a request for conjugal parole with an inmate’s live-in partner while his wife was still around.

The Court refused the request and rightly so because while live-in relationships are gaining acceptance at the societal level, Courts cannot go overboard and countenance them when it threatens to rock the existing marriage. Such encouragement would mean leg-up to bigamy. 

Case 2: Bombay HC rules out capital gains tax on gift of shares

In a recent case — Jai Trust vs the Union of India, the Bombay High Court repelled the attempt of the income tax department to tax gift of shares under the capital gains regime suspecting that it was a sham transaction without adducing any evidence.  Section 47(iii) of the Income tax Act, exempts all gifts from capital gains tax. 

Indeed, if they were to be taxed, the result would be absurd — capital loss — as the donor gets nothing from the donee.  It is to preempt such absurdity the donee is taxed when he in turn sells the capital assets with the cost to the donor being deemed to be the cost to the donee.  It is true that absence of any tax on gifts gives elbow room for tax manipulation but it is for the government to put in place a comprehensive gift tax regime.

Case 3: Workman compensation not based on minimum wages 

The Andhra Pradesh High Court has in a significant judgement said the insurer cannot wash his hands of by paying a token compensation by basing it on the minimum wages prescribed for an affected worker. This is more important  when the employer has furnished details of his/her salary which is far more than the minimum wages. 

It is pertinent to point out that the debate on compensation is as old as the hills. How can it vary depending upon the hierarchy to which the employee belonged? For that matter, how can it vary from a victim of air accident and victim of a railway accident.  

Case 4: Suo Motu PIL based on media reports 

The Chhattisgarh High Court has been showing remarkable sensitivity in filing suo motu public interest litigations. Based on media reports, including one in Dainik Bhaskar recently, the Court has pulled up the authorities for exposing residents of five villages to the dangers of high-tension towers.

The Court pulled up authorities for not having experts in cyber security in avowedly cyber police stations in the state based on a news report in Bilaspur Bhaskar in its April edition. 

Such initiatives are welcome because though the fourth estate is feared by everyone including the authorities, their commendable work is pursued to its logical conclusion if the judiciary throws its weight behind such commendable initiatives. 

Case 5: Ambulance drivers need to be more careful and skilled 

The Karnataka High Court recently refused to interfere with the judgement of the trial court which had awarded six months simple imprisonment to a driver of ambulance who had killed one and grievously injured three others through negligent driving. 

There are certain professionals who need to be extra careful and skilled. School bus drivers and ambulance drivers must bring to bear on their duty greater patience, skill and carefulness as they carry children and patients respectively. Doctors too are expected to be more exacting in discharge of their duties. Creches are expected to employ women to look after infants and toddlers with the same tenderness and care as their mothers bestow on them. 

 

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index Price Change
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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
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Supreme Court refuses plea seeking 6-year poll ban on PM

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

The plea specifically accused PM Modi of urging voters to support the BJP based on appeals to “Hindu deities and Hindu places of worship.” This move was deemed as a violation of the model code of conduct (MCC) which prohibits the use of religious sentiments for electoral gains.

The Supreme Court refused to entertain a petition seeking the disqualification of Prime Minister Narendra Modi from participating in any elections for years. The plea, filed by an individual named Fatima, alleged that PM Modi violated the model code of conduct (MCC) by soliciting votes in the name of religion during the ongoing Lok Sabha polls, Bar and Bench reported.

The Bench of Justices Vikram Nath and Satish Chandra Sharma directed the petitioner to first approach the relevant authorities with the grievance. “Have you approached authorities? For a writ of mandamus, you must approach the authorities first,” the Court stated. Subsequently, the petitioner chose to withdraw the plea, to which the Court responded, “Dismissed as withdrawn. We will not grant any liberty to approach, etc. That is your job.”

Fatima’s plea specifically accused PM Modi of urging voters to support the BJP based on appeals to “Hindu deities and Hindu places of worship.” This move was deemed as a violation of the model code of conduct (MCC) which prohibits the use of religious sentiments for electoral gains.

Notably, the Delhi High Court had also recently rejected a similar plea filed by lawyer Advocate Anand S Jondhale.

Also read: US Ambassador Garcetti: Pannun probe being handled ‘maturely’

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

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Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

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nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Airbnb, Goa host fined ₹10,000 by consumer court for accident involving infant

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

The Consumer Disputes Redressal Commission in Chandigarh noted an email exchange between the complainants and Airbnb, where Airbnb and the caretaker admitted to the incident (which happened in 2022) and apologised.

The Consumer Disputes Redressal Commission in Chandigarh has fined the homestay marketplace Airbnb and one of its hosts ₹10,000 after a six-month-old child was accidentally injured while the property was being cleaned. The Commission President Pawanjit Singh and members Surjeet Kaur and Suresh Kumar Sardana noted an email exchange between the complainants and Airbnb, where Airbnb and the caretaker admitted to the incident and apologised.

The emails from the accused clearly admit the incident on March 6, 2022, when the complainant’s six-month-old daughter, wrapped in a blanket, fell while the room was being cleaned by the caretaker, and the accused also apologised, the May 2 order stated.

The commission directed both Airbnb and the property caretaker to pay ₹5,000 to the complainant as compensation, along with an additional ₹5,000 for litigation costs. The development comes after the bench heard a complaint from the child’s mother.

Also Read: Airbnb shares slide on lower revenue forecast despite a doubling of net income

She and her husband had booked a room through Airbnb for their vacation in Goa. According to her, as they were about to check out, the property’s caretaker pulled the blankets and pillows from the bed where their six-month-old daughter was sleeping, causing her to fall and get injured.

Airbnb didn’t appear, so the case proceeded ex parte. The caretaker of the property opposed the complaint, stating that his action wasn’t intentional and that he had already apologised. However, the commission found that the incident occurred due to the caretaker’s negligence, thus constituting a deficiency in service. The commission also noted that Airbnb had offered a refund, which was never processed.

Since Airbnb didn’t admit to the claim for compensation, she approached the consumer commission.

Also Read: Supreme Court cracks down on celebrities and influencers over misleading ads

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Legal Digest | Why cheque bounce trials can be stopped upon compliance even without complainant’s consent 

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

For financial crimes such as cheque dishonour, disgorgement is an adequate punishment as the crime is by and large financial in nature. In a case where the accused was already in jail and he had subsequently paid the full amount plus compensation to the complainant, this crime is compoundable without seeking the consent of the complainant, points out Chartered Accountant S Murlidharan.

Case 1:  Cheque dishonour offence is compoundable even without complainant’s consent 

In a recent matter —Raj Reddy Kallem vs the State of Haryana & Another — the Supreme Court reiterated the established position under section 138 of the Negotiable Instrument Act — being a compoundable criminal offence it does not require the consent of the complainant for going ahead with compounding provided the complainant has been compensated fully for the dishonour of the cheque.

Compoundable offences are cases in which the parties involved can effect a compromise while they are under trial in the court. This means further action in the trials are discontinued.

Normally, for financial crimes, disgorgement is an adequate punishment as the crime is by and large financial in nature.  In the instant case, the accused was already in jail for a year and he had subsequently paid the full amount plus compensation to the complainant.  In such circumstances, his crime was compoundable without seeking the consent of the complainant.

Case 2: Insurance policies subject to stamp duty which is within the state government’s remit

In a recent case of Life Insurance Corporation of India (LIC) vs the State of Rajasthan, the Supreme Court upheld the claim of the Rajasthan government to impose stamp duty of the order of 1.19 crore on the LIC towards policies issued during the year. Stamp duty is in the concurrent list with the centre getting to decide the rate of tax and the states getting the right to collect the tax. 

LIC obviously was got off guard as it could not pass on the stamp duty to the policy holders as the government swung into action after the financial year had run out. Chastened, it is now going to shake up all the insurers—they will add stamp duty to the cost of premium upfront. 

Case 3: Hindu marriage is not about song and dance or wining and dining

In a recent matter — Dolly Rani vs Manish Kumar Chanchal — the Supreme Court recently frowned on the practice of registration of marriage under section 8 of the Registration Act on the basis of photos and videos of marriage reception where wine flows freely and dance, song and merriment go on apace. These are deemed enough by the sub-registrars to register the marriage which are by and large sought by eager parents for completing the visa applications of their wards. 

The Apex Court was at pains to explain the importance of rituals like tying the mangal sutra and taking saath pheras around the sacred agni or fire. The Court pointed to the numerous cases including the present one where such fake registration was challenged subsequently. Registrars must be more careful.  Exchange of garlands in his office is not enough. The real marriage rituals must have been performed and recorded. 

Case 4: The menace of Chinese manjha 

Come the end of the summer season, Delhi skies are dotted with kites or patangs as called in Hindi.  Chinese have penetrated the market for thread or gutted thread also.  Even before their entry, manjhas, as such threads are called, were liberally laced with shredded glasses as kite flying was deemed to be incomplete without the game of one kite cutting the other kite sending it plummeting down to the terra firma

In fact, lot of betting goes on as to which kite will be cut to size and which stay afloat.  But such glass shards have been injuring the kite fliers as well as innocent bystanders or passersby whose legs or hands or sometimes throats got entangled with the menacing thread. 

With the entry of Chinese manjha the menace have grown even more. They are as deadly as the garotte, which the Sicilian mafia uses to strangle its foes and other enemies. The Delhi High Court has rightly flagged the issue and asked the Delhi government to frame a suitable compensation policy for addressing the concerns of victims and their families.  One wonders why the court did not order a ban on such deadly manjha.

 

The author, S Murlidharan, is a Chartered Accountant and legal expert, and share comments and interpretations to important court rulings and judgements. The views expressed are personal.   

Read the previous Legal Digest articles here 

 

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

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Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Kapil Sibal to run for SC Bar Association president’s post after over two decades

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

Sibal earlier served as the president thrice between 1995 and 2002. SCBA Honorary Secretary Rohit Pandey announced that the veteran lawyer is contesting for the post.

Senior advocate and former Union minister Kapil Sibal is set to run for the Supreme Court Bar Association (SCBA) president’s post after more than two decades. He had earlier served as the president thrice between 1995 and 2002. SCBA Honorary Secretary Rohit Pandey announced that the veteran lawyer is contesting for the post.

As per the court’s direction, the elections for the 2024-25 term will be held on May 16. This will be followed by the counting of votes on May 18 and the declaration of results on May 18. The election committee shall comprise senior advocates Jaideep Gupta, Rana Mukherjee and Meenakshi Arora.

Senior advocate Adish Aggarwala is the incumbent president.

Sibal received the designation of a senior advocate in 1983. A Harvard Law School graduate, Sibal also served as the additional solicitor general of India from 1989-90.

Earlier last week, the Supreme Court directed the implementation of the minimum one-third reservation of posts for women in the Supreme Court Bar Association, including the 2024-25 elections.

Also Read: Delhi court sets May 10 for verdict on framing charges against ex-WFI chief Brij Bhushan Singh

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

3 Mins Read

Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

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KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Microsoft, Google challenge Delhi High Court’s order on removing non-consensual images

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

Tech giants Microsoft and Google appeal against a Delhi High Court order to proactively delete intimate images shared without consent, citing current technological and legal constraints.

Tech behemoths Microsoft and Google have filed petitions with the Delhi High Court to contest a ruling that mandates search engines to actively eliminate non-consensual intimate images (NCII) from the web, without the need for victims to provide specific URLs, according to a Bar and Bench report.

The appeal comes in the wake of a directive issued by Justice Subramonium Prasad on April 26, 2023, wherein he cautioned that social media intermediaries would forfeit their liability protections if they failed to adhere to the prescribed timelines under the Information Technology Rules (IT Rules) for the removal of NCII content. Justice Prasad asserted that the technology to remove such content autonomously exists and that search engines should not claim incapacity.

However, during a session before a Division Bench comprising Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora, Microsoft argued that complying with the single judge’s order is technologically unfeasible and exceeds the bounds of the current legal framework. Senior Advocate Jayant Mehta, representing Microsoft, highlighted the distinction between Meta’s social media platforms and Microsoft’s search engine Bing, noting that Bing does not host content and therefore cannot apply the same removal tools used by Meta.

Mehta emphasised the limitations of existing technology, including Artificial Intelligence (AI), stating that AI cannot reliably discern between consensual and non-consensual images, making the execution of the court’s order impossible. “I can’t do it. I am Bing. Given the technology that exists today, we can’t do it…The directions [issued by the single-judge] overstep the regulatory framework. So long as we are given the URLs, we can take it down, but when the order says you [search engines] go looking for this image all over the database and then remove it, it is not possible,” Mehta explained.

Google has lodged a similar appeal, expected to be heard on Thursday, May 9. The court has decided to consider both cases collectively on the scheduled date.

Also read: US researchers develop a framework to filter out AI nonsense

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

3 Mins Read

Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

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KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Journalist Rajat Sharma files PIL in Delhi HC over deepfake videos

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

The PIL comes after Sharma himself became a victim of AI-generated deepfake content. The India TV chief’s likeness was maliciously used in a fake video circulating on social media, promoting dubious medical advice on diabetes and weight loss treatment, according to the report.

Journalist Rajat Sharma has taken legal action against the proliferation of deepfake videos, filing a public interest litigation (PIL) in the Delhi High Court, according to a Bar and Bench report on Wednesday, May 8.

Sharma’s plea urges the court to direct the Ministry of Electronics and Information Technology (MeitY) to identify and block platforms and mobile applications facilitating the creation of deepfakes.

The PIL, brought forth by the chairman and editor-in-chief of India TV, highlights the growing threat posed by deepfake technology, particularly after Sharma himself became a victim of its misuse. Sharma’s likeness was maliciously used in a fake video circulating on social media, promoting dubious medical advice on diabetes and weight loss treatment, according to the report.

During the hearing, the bench, comprising Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora, expressed concern over the government’s inaction in addressing the issue, emphasising the urgent need for intervention. The court issued a notice to the central government, demanding a response within four weeks and scheduled the next hearing for July 19.

“This is a major problem. We have been telling you (central government) for months. Government will have to consider this… Are you willing to act? Are you going to act? Political parties are complaining about this as well. You are not taking any action,” the bench remarked.

Sharma’s plea not only seeks the blocking of platforms enabling deepfake creation but also advocates for the appointment of a dedicated government nodal officer to swiftly address complaints related to deepfakes. Additionally, he calls for stringent measures to ensure timely takedown of deepfake content and transparency regarding AI-generated material.

Sharma has urged the government to mandate that apps and platforms facilitating the production of deepfakes to clearly disclose their AI-generated nature, employing methods such as watermarks or other effective means of identification.

The PIL highlights the profound implications of deepfake misuse, emphasising its potential to distort public discourse, undermine democratic processes, and infringe upon individuals’ rights and privacy. Sharma argues that the existing legislation falls short in adequately addressing this emerging threat, emphasising the absence of a dedicated mechanism to tackle deepfakes in India.

Further, the plea draws attention to the limitations of current data protection laws, citing the Digital Personal Data Protection Act, 2023, which excludes publicly available data from its purview.

“India’s data protection legislation, the Digital Personal Data Protection Act, 2023, does not protect publicly available data. According to Section 3(c)(ii) of the Act, it does not apply to personal data that users have intentionally made publicly available. For instance, if a blogger shares personal information on social media, this data processing falls outside the data protection law’s jurisdiction,” the plea said.

This legislative gap, Sharma contends, exacerbates the challenges in combating deepfake proliferation and underscores the pressing need for comprehensive regulatory frameworks.

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

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Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

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KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

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index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Should Elon Musk be able to buy Twitter?

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Supreme Court cracks down on celebrities and influencers over misleading ads

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

Under the newly introduced guidelines, a stringent condition has been imposed on broadcast and print media for the publication of ads. Advertisers are now required to submit a self-declaration before broadcasting or publishing any ad, with no exceptions permitted without this declaration.

The Supreme Court has levelled the playing field, holding celebrities and influencers equally accountable for misleading advertisements. The court’s order on Tuesday, May 7, places the onus of due diligence squarely on these public figures.

The apex court, in its directive, highlighted the significant impact endorsements by public figures, celebrities, and influencers have on consumer choices. It stressed the need for these individuals to act responsibly when endorsing products in advertising campaigns.

Under the newly-introduced guidelines, a stringent condition has been imposed on broadcast and print media for the publication of advertisements. Advertisers are now required to submit a self-declaration before broadcasting or publishing any ad, with no exceptions permitted without this declaration.

To ensure compliance, channels must upload these declarations on the Broadcast Sewa portal, while a dedicated portal for print media will be established by the government.

Furthermore, the court has directed the Health Ministry to provide data on complaints received by the Food Safety and Standards Authority of India (FSSAI) and the actions taken in response. The court seeks clarification on complaints related to substandard food, misbranded food, misleading ads, and food containing extraneous matters.

Baba Ramdev case

The apex court has also taken cognisance of disparaging remarks made by the president of the Indian Medical Association (IMA) on the eve of a case involving Baba Ramdev and Patanjali. Alleging contemptuous statements aimed at lowering the dignity of the court, Baba Ramdev and Patanjali have moved the Supreme Court, prompting the notice to the IMA President.

The court has scheduled the next hearing for May 14, observing that the IMA chief should be prepared to appear in person.

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

3 Mins Read

Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

 Daily Newsletter

KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

Previous Article

Oil Fluctuates as Traders Assess China’s Vow, Unrest in Libya

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today's market

index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Should Elon Musk be able to buy Twitter?

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Supreme Court grants tobacco industry relief after 17-year legal battle

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

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Summary

The matter pertains to 2006, when a demand notice of ₹10 crore was issued to a tobacco company by the Central Excise Department, seeking 67% excise duty on tobacco products. The industry claimed that chewing tobacco is different from other flavoured products of the brands, and thus need separate classification and rates.

In a relief for the tobacco sector, the apex court extended some relief to it after 17 years. The Supreme Court admitted a review petition filed by a tobacco company on a classification dispute over excise treatment between chewing tobacco and other flavoured products by the central government.

The tobacco industry, through the review petition, was seeking computation of excise duties to be paid on legitimate principles, including the inclusion of tax on the total consideration received from actual sales.

It is important to note that under the erstwhile excise regime, the tobacco industry had to pay excise duties on the transaction value. The industry was arguing for discharge duties at the sales value with prescribed abatements.

Also read: Supreme Court exempts Ramdev from personal appearance for next hearing in misleading ads case

In the review petition, the Supreme Court, on April 2, ruled in favour of the industry and asked the Customs Excise and Service Tax Appellate Tribunal to consider the issue of the quantum of tax raised by the tobacco industry.

The matter pertains to 2006, when a demand notice of ₹10 crore was issued to a tobacco company by the Central Excise Department, seeking 67% excise duty on tobacco products.

The industry claimed that chewing tobacco is different from other flavoured products of the brands, and thus need separate classification and rates.

Flavoured products and chewing tobacco were charged at a 67% rate but under different valuation principles of MRP-based valuation and transaction price-based valuation.

This percentage, according to the department, was to be paid at the transaction value and not at the selling price. Usually, retailers sell the products at MRP and use this simple mechanism to reduce disputes.

The industry had then challenged the levy at CESTAT in 2010, which ruled in favour of the industry on the classification dispute.

Following this, the levy was challenged at the apex court on the classification dispute and the period of limitation. The court decided against the industry on the classification issue, after which in April 2024, the industry approached it for a review.

The review petition was heard by Justice Sanjeev Khanna and Justice Aravind Kumar, who on April 2 ordered CESTAT to compute the quantum of differential tax by deciding on the issue of the cum-duty principle.

The review petition was filed by Urmin Products, which was represented through advocate Abhishek A. Rastogi, Founder of Rastogi Chambers. Rastogi argued, “After the 2003 amendments in the central excise provisions, it is clear that the transaction value would include the taxes when such value is recovered from the customer. Hence, the cum-duty price principle comes into play while computing the differential duty payable by the companies.”

He further argued that the limited and restricted question of the quantum of computation, the cum-duty price, be decided by the tribunal so that the correct differential duty is determined for this classification dispute. The Supreme Court agreed to this argument, which is expected to provide significant relief to tobacco companies.

Also read: CBI arrests FSSAI’s Assistant Director during exchange of bribe, recovers ₹37.3 lakh in cash

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

3 Mins Read

Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

 Daily Newsletter

KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

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today's market

index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Should Elon Musk be able to buy Twitter?

 5 Minutes Read

Legal Digest | Why the allegation of EVM tampering is unfounded  

KV Prasad Jun 13, 2022, 06:35 AM IST (Published)

 Listen to the Article (6 Minutes)

Summary

EVMs cannot be manipulated as it is only a mechanical device and not the same as digital voting. So, the present practice of random VVPAT paper trail can go on except when a loser demands he should be satisfied with proof of fair recording of votes, points out Chartered Accountant S Murlidharan with reference the recent Supreme Court verdict on EVM tampering complaints moved by the opposition parties.  

Case 1: EVMs can’t be tampered with 

The Supreme Court recently ended the polemics on Electronic Voting Machines (EVM) by dismissing the challenge thereto and prayer for 100% VVPAT paper trail. The apex court observed that if the paper ballot is reintroduced it would take the nation back atavistically to the days of booth capturing and thrusting into the ballot box bundles of fictitious votes. 

The leitmotif of the opposition parties led by the I.N.D.I.A alliance has been the ruling government at the centre has been manipulating EVMs with the Election Commission of India (ECI) playing ball. Coming down heavily on the petitioner Association for electoral reforms, the Supreme Court said such fear and accusation was unfounded and it undermined the integrity of ECI. 

EVMs cannot be manipulated as it is only a mechanical device and not the same as digital voting. Only machines accessible online can be tinkered with.  So, the present practice of random VVPAT paper trail can go on except when a loser demands he should be satisfied with proof of fair recording of votes.  Handing over the electoral slip to each and every voter after he has used the EVM will take the electoral reforms several decades backwards. 

Case 2: Contribution to afforestation fund is revenue expenditure 

In a recent case of Tata Steel, the Bombay High Court held that the contribution paid to the authorities towards compensatory afforestation fund of the massive order of 212 crore was a revenue expenditure and hence tax deductible.

Not all big expenses are capital in nature especially when no enduring asset is resultantly created for the company that can be shown in the balance sheet.  When an expenditure has to be incurred thanks to the mandate of the law and such expenditure results in creation of an enduring asset not owned by the company, the expenditure makes the grade of revenue expenditure.

Case 3: Compulsory service in government hospitals by post graduate doctors is justified 

In a recent case —S Sahana Priyanka and Others vs State of Tamil Nadu case — the Madras High Court upheld the rule that post graduate doctors obtaining their degrees from government colleges must serve in government hospitals for a minimum period of a year.  Far from compromising their fundamental right to freedom to work anywhere for anyone, the fundamental rights of the poor would be given a short shrift if there was no such stipulation, the court observed. 

Hence the bond executed for this purpose by such employees is enforceable.  Medicine is a noble profession impinging on the well being of people especially the poor said the High Court.  The debate on bonds executed in favour of employers is as old as the hills with the well-settled law being if an employee has benefitted by the subsidised education of the state or heavy on the job training expenditure incurred by the employer, such bond for compensating the employer are perfectly justified and cannot be construed as agreement in restraint of trade or employment.

Case 4: Itinerant vendor is not a bona fide passenger as to qualify for compensation

The Jharkhand High Court recently upheld the position of the Railway Authorities in declining compensation to the family of an itinerant vendor who died while disembarking from a moving train. The judgement is rational but leaves the humanitarian issue of leaving the family of the poor high and dry unanswered. 

It is all fine to blame the mishap on the itinerant vendor but wasn’t the Railway administration also at fault for not preventing unauthorised entry of persons into the trains or better still make trains that run only when all the doors are closed like in the metro trains that have proved to be a lot safer, faster and comfortable for passengers.

 

The author, S Murlidharan, is a Chartered Accountant and legal expert, and share comments and interpretations to important court rulings and judgements. The views expressed are personal.   

Read the previous Legal Digest articles here

 

Elon Musk forms several ‘X Holdings’ companies to fund potential Twitter buyout

3 Mins Read

Thursday’s filing dispelled some doubts, though Musk still has work to do. He and his advisers will spend the coming days vetting potential investors for the equity portion of his offer, according to people familiar with the matter

 Daily Newsletter

KV Prasad Journo follow politics, process in Parliament and US Congress. Former Congressional APSA-Fulbright Fellow

Previous Article

Oil Fluctuates as Traders Assess China’s Vow, Unrest in Libya

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today's market

index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -72.15
sensex ₹1,882.60 +28.30
nifty IT ₹2,206.80 +30.85
nifty bank ₹1,318.95 -14.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95
index Price Change
nifty 50 ₹16,986.00 -7.15
sensex ₹1,882.60 +8.30
nifty IT ₹2,206.80 +3.85
nifty bank ₹1,318.95 -1.95

Currency

Company Price Chng %Chng
Dollar-Rupee 73.3500 0.0000 0.00
Euro-Rupee 89.0980 0.0100 0.01
Pound-Rupee 103.6360 -0.0750 -0.07
Rupee-100 Yen 0.6734 -0.0003 -0.05
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Should Elon Musk be able to buy Twitter?