Business Law

Unit- 5
Other Laws
Exhibit- 14

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GST –
Goods and Services Tax

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 Objectives

1. Ensuring availability of input credit across the value chain

2. Minimizing cascading effect of taxation
3. Simplification of tax administration and compliance
4. Harmonization of tax base, laws, and administration
procedures across the country
5. Minimizing tax rate slabs to avoid classification issues
6. Prevention of unhealthy competition among states
7. Increasing the tax base and raising compliance

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Right to Information Act, 2005

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 Objectives

Every citizen have right to get information,

To promote transparency.

To promote accountability in the working of every

public authority.

To curb corruption.

 What is Information?

“information” – means any material in any form

including records, documents, memos, E-mails,
opinions, advices, press releases, circulars, orders, log
books, contracts, reports, papers, samples, models,
data materials held in any electronic form etc.
 What is right to information?
 Inspection of work, documents, records.

 To take notes, extracts or certified copies of

documents or records.

 Taking certified samples of material.

 Obtaining information in the form of diskettes,

floppies, tapes, video cassettes or in any other
electronic mode or through printouts etc.
 RTI-Machinery & Hierarchies

1. PIO- Public Information Officer

2. APIO- Assistant Public Information Officer
3. AA- Appellate Authority
4. IC- Information Commissioner
5. SIC- State Information Commissioner
6. CIC- Central Information Commissioner
7. DOPT- Department of personal & Training

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 DISSEMINATION

Notice boards
Newspapers
Public announcements
Media broadcasts
Internet
Inspection of offices
Other means
 Procedure for asking Information

 Request may be in writing or through electronic

means.
 It may be in English/Hindi or in the official
language of the area.
 It shall be along with the prescribed fee.
 Information can be sought from State Public
Information Officer or State Assistant Public
Information Officer, appointed at each sub
divisional level or other District level.
 Disposal of Requests- Time Frame

 In 30 days if direct to PIO

 In 35 days if through APIO
 In 48 hours if life & liberty at stake
 If redirected, in 5 days
 If not given in time, deemed refused
 Cases of rejection

PIO has to communicate,

1. Reasons for rejection

2. Allowable period of appeal

3. Particulars of Appellate Authority

 Exempted Organizations

1. IB, RAW of the Cabinet Secretariat

2. DRI, Central Economic Intelligence Bureau
3. Directorate of Enforcement
4. Narcotic Control Bureau
5. Aviation Research Centre
6. BSF, CRPF, ITBP, CISF & NSG
7. Assam Rifles
8. Special Branch-Andaman & Nicobar, Lakshwadeep

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 Information that cannot be shared

1. Sovereignty and Integrity of India

2. Prevented by Courts
3. Breach of Privilege of Parliament
4. Trade Secret & IP
5. Information received from foreign Government
6. Cabinet papers
7. Invasion into Privacy

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