TOI Daily News

Sunday, 24 September 2017

Rule 14(ii) of Railway Servants (D&A) Rules, 1968 —Following of proper procedure regarding.

RBE No. 133/2017

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

New Delhi, 18.09.2017

No.E(D&A) 2017 RG6-21

The General Manager(P)
All Indian Railways and
Production Units etc.
(As per standard list).

Sub: Rule 14(ii) of Railway Servants (D&A) Rules, 1968 —Following of proper procedure regarding

Rule 14(ii) of the Railway Servants (Discipline and Appeal) Rules, 1968, which emanates from the provisions contained in clause (b) of the second proviso to Article 311 (2) of the Constitution of India, lays down special procedure for imposition of penalties in situations where the disciplinary authority is satisfied, for reasons to be recorded by it in writing, that it is not reasonably practicable to hold an inquiry in the manner provided in these rules.

2. The scope and ambit of the special procedure under the aforesaid Rule 14(11) and the protections embodied therein for the Railway servants have been explained in Circulars issued by this Ministry from time to time. It is to be noted that

(i) the conditions precedent to application of the aforesaid special procedure,

(ii) the action taken thereunder being subject to judicial review and

(iii) permissibility of the claim by the penalized person for holding of inquiry at the stage of appeal, revision etc, have been explained in paragraphs 6, 7 and 8 respectively of Department of Personnel & Training OM No. 11012/11/85- Estt(A) dated 11.11.1985 as circulated vide this Ministry’s letter No. E(D&A) 85 RG6-72 dated 06.02.1986. A Note regarding some of the important points to be borne in mind while taking action under the aforesaid Rule 14(ii) and specimens of speaking order and notice imposing penalty thereunder were also circulated vide this Ministry’s letter no. E(D&A) 85 RG6-72 dated 06.10.1988. Further thereto, the requirement that the reasons recorded by the Disciplinary Authority for dispensing with the inquiry should be supported by objective facts and/or independent material, was emphasized vide this Ministry’s letter no. E(D&A) 92 RG6-48 dated 06.04.1992.

3.Notwithstanding above, instances of non-adherence to the aforesaid instructions/clarifications have been brought to notice of this Ministry.

4. In view of above, the afore-mentioned instructions/clarifications are emphatically reiterated. All zonal Railways/production Units etc. are directed to bring it to the notice of the disciplinary/appellate/revisionary authorities that, whenever it is proposed to invoke action under the aforesaid Rule 14 (ii), it is imperative that all the instructions mentioned above in this regard are followed scrupulously so as to ensure that the action is not found wanting in compliance of:

(i) the mandate under the clause (b) of the second proviso to the Article 311 (2) of the Constitution of India,

(ii) of the provisions contained in the aforesaid Rule 14(ii), and

(iii) of the related subsidiary instructions/clarifications.

5. Hindi version will follow. please acknowledge receipt.

S/d,
(Sunil Kmar)
Director Estt. (W&D&A)
Railway Board.

Deduction of Tax at Source (TDS) by Drawing and Disbursing Officers (DDOs) under GST regime

No. 1(8)/2017/TA/993

Ministry of Finance
Department of Expenditure
Controller General of Accounts
New Delhi

Dated: 20 -9-2017

Office Memorandum

Sub:- Deduction of Tax at Source (TDS) by Drawing and Disbursing Officers (DDOs) under GST regime.

Ministry of Finance, Department of Revenue vide Notification No. 33/2017 —Central Tax, notified vide GSR No. 1163 (E) dated 15th September, 2017 has stated that from 18th September, 2017 the provisions of sub-section (1) of Section 51 of the Central Goods and Service Tax Act, 2017 (12 of 2017) shall come into force with respect to inter-alia, a Department or establishment of Central Government and that the said person shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both.

All the Controlling Authorities are requested to ensure adherence to the contents of the above said Notification issued in exercise of powers conferred by the above said Act and issue necessary instructions to all concerned under their jurisdiction.

This issues with the approval of the Competent Authority.

S/d,
(Shailendra Kumar)
Dy. Controller General of Accounts

All Pr. CCAs/ CCAs/ CAs (independent charge), Director, INGAF

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION

New Delhi, the 15th September, 2017

No. 33/2017-Central Tax

G.S.R. 1163(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:—

(a) an authority or a board or any other body,—

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with fifty-one per cent or more participation by way of equity or control, to carry out any function;

(b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government.

[F. No. 349/58/2017-GST(Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.