E bulletin

September 2011

Directorate of Student Services

Part-I
Important Information for the months of September, October & November 2011
Important cut-off dates:
1. Last date of registration for Executive : Thursday, 1st September 2011 Program ( if student wishes to appear ( 31st August 2011 being holiday ) in both modules of Executive Program in June 2012 exam ) 2. Last date of registration for Professional: Thursday, 1st September 2011 Program ( if student wishes to appear ( 31st August 2011 being holiday ) in all four modules of Professional Program in June 2012 exam ) 3. Last date for submission of examination form for appearing in December 2011 exam : Monday, 26th September 2011 ( without late fees ) ( 25th September 2011 being Sunday ) 4. Last date of admission to Foundation Program ( if student wishes to appear in June 2012 exam ) : Monday, 3rd October 2011 ( 30th Sep, 1st & 2nd Oct 2011 being holidays )

5. Last date for submission of examination form for appearing in December 2011 exam : Monday, 10th October 2011 ( with late fees of ` 100/- ) 6. Last date of registration for Executive : Wednesday, 30th November 2011 Program ( if student wishes to appear in single module of Executive Program in June 2012 exam ) 7. Last date of registration for Professional: Wednesday, 30th November 2011 Program ( if student wishes to appear in any two modules of Professional Program in June 2012 exam )

MOST IMPORTANT
All correspondence related with students matter should be sent to: The Director (Student Services) The Institute of Company Secretaries of India, C-37, Sector-62, Noida-201309

Important points to be noted:

1. Recently six more examination centers [ i.e. Dhanbad ( code no. 108), Siliguri ( code no. 109 ), Kota ( code no. 230 ), Bikaner ( code no. 231), Kottayam ( Code no. 319), Navi Mumbai ( code no. 419) ] have been opened, which will be operative from December 2011 examination onwards on experimental basis. Students residing in & around these places may avail the opportunity. 2. If any student wishes to apply for extension of registration / or registration de-novo, he/she is advised to submit his/her application for extension of registration / or registration de-novo at the earliest. For details contact : Ms Archana Goel Tel : 0120- 4522072, e-mail : archana.goel@icsi.edu

3. Subject-wise Exemption fees / De-novo / extension fees should never be clubbed with examination fees. Students are advised to apply for the same separately. They should also mention about the same in examination form at appropriate place. 4. Cancellation of Registration Registration of students registered up to and including October 2006 stands terminated on expiry of five-year period on 30th September 2011 leading to the following immediate consequences : (a) Supply of Student Company Secretary bulletin will be discontinued from September 2011 onwards. (b) Response sheets will not be accepted even if submitted and coaching completion certificates will not be issued ( after the expiry of registration period ).

Discontinuation of Issue of Mark Sheets in physical form for Foundation and Executive Programmes
W.e.f. June, 2011 Session onwards, the dispatch of Mark Sheets for Foundation and Executive Programmes in physical form will be discontinued. As per the present practice, the details of Marks will be available immediate after the declaration of results on the website. Formal E-Mark Sheets will uploaded on the student portal www.icsi.in which may be downloaded by the students for reference and records. However, the Mark Sheets of Professional Programme will continue to be issued in physical form.

Online Services for Students through

students portal www.icsi.in

Students of ICSI may avail following online services: i) Students can view the status of his / her registration application form already submitted for registration as student. Students can take printout of Admit Card ( i.e. Roll No. of exam ), Registration letter, De-novo letter, Extension letter, Professional Program enrolment letter etc. New Students can submit their online registration form for registration in Foundation / Executive Programme. Students who have passed both modules of Executive Program, they can submit their enrolment form for admission in Professional Programme. Students can take printout of e-Student Identity Card. Students can change their address, Mobile Number, e-mail ID etc. instantly.

ii)

iii)

iv)

v) vi)

vii) Students can submit the On-line Examination Form for appearing in institutes examination to be held in June / December. viii) Students who have already submitted their examination form and subsequently they wish to apply for any change in Exam Centre / or Module / or Medium of examination, they can also submit such requests through on-line services.

Part-II
General Information students must know

Important contact numbers of Directorate of Student Services:

Sl No. 1 2 Nature of Query Issue of study materials ( Foundation & Executive ) Registration Status of Foundation/Executive Program Telephone Numbers (0120) 4522063 (0120) 4522061 E-mail IDs rajni.sharma@icsi.edu ms.bhagwan@icsi.edu (for Foundation Program) anju.gupta@icsi.edu (for Executive Program) archana.goel@icsi.edu

4 5

De-novo/ Extensin / Professional Program Enrolment, Study materials for Professional Program Paperwise Exemption Non-receipt of Registration Letter/Identity Cards/Student Company Secretary Bulletin/E-mail Registration/Change of Address Coaching Completion Certificates/ Suggested Answers and Response Sheets Status/Oral Tuition/Examiners (DPTS) Compulsory Computer Training Public Private Partnership Scheme Issue of Admission Certificate for Examinations Duplicate pass certificate of Final/Professional Transcript/Verification of Qualification (only for students)

(0120) 4522072

(0120) 4522074 (0120) 4522071

s.hemamalini@icsi.edu naveen.kumar@icsi.edu

(0120) 4522074

sp.singh@icsi.edu

7 8 9 10 11

(0120) 4522075 (0120) 4522083 (0120) 4522081 / 86

prem.lata@icsi.edu ashvini.srivastava@icsi.edu enroll@icsi.edu

(0120) 4522081

siyaram@icsi.edu

1. Concession in Registration Fees / Examination Fees for Physically Handicapped Students:

2. Change of Address Change of address, if any, should be intimated to the Institute by sending a separate letter in this regard. While intimating the change in their mailing address, the students are advised to invariably quote the PIN CODE number along with the student registration

number, name and full postal address with city, state in capital letters. Students may also change their address instantly at students portal www.icsi.in through institutes on-line services. PIN CODE is required to be mentioned for quick delivery of the mail. Students may, therefore, check up the computerised mailing address as printed on the Student Company Secretary bulletin. In case, it does not carry or carry the wrong PIN CODE number, the same may be intimated immediately quoting student registration number and full postal address with Postal Index Number so that it could be incorporated in the computerised mailing list. 3. E-Mail Address of the Students Those students who are having e-mail address may communicate the same to the Student Services Section (giving reference of their name & registration no.) at naveen.kumar@icsi.edu, which will facilitate quick and economic communication from the Institutes side. Students may also update their e-mail ID / Mobile Number in records of institute instantly at students portal www.icsi.in through institutes on-line services 4. Students Identity Card All the students appearing in the examination must hold Identity Card in the manner prescribed by the Institute, if not already obtained at the time of seeking registration. For obtaining the Identity Card, students are advised to obtain a proforma from the Headquarters/Regional Offices of the Institute and send it again to the Institute duly filled up and attested as per instructions given in the prospectus/registration letter. Students who have so far not obtained Identity Cards are advised to write to the Institute immediately. The students should carry their Identity Cards without fail for appearing in the Institutes examination. If the Identity Card already issued has been lost or mutilated, student should send a request for obtaining duplicate Identity Card together with the mutilated Identity Card/Identity Card proforma duly filled in and attested together with Rs. 50/- towards duplicate Identity Card fee. Students may also download their On-line Student Identity Card from students portal www.icsi.in through institutes on-line services. 5. Compulsory Enrolment for Professional Programme. Students who have passed/completed both modules of Executive examination are advised to seek compulsory enrolment for undergoing coaching for the Professional Programme on payment of Rs. 7500/- towards postal tuition fee. Candidates will be admitted to the Professional Program examination, if : i) He/She has registered himself/herself as a student for the Professional Programme at least nine calendar months prior to the month in which the examination commences. In other words, candidate registered as student up to and including the month of February in a year are eligible to appear in all the modules of the Professional Program examination to be held in December of that year, and those registered between March to August during a year are eligible to appear in all the four modules of the Professional Program examination to be held in the month of June next year subject to satisfactory completion of compulsory coaching.

ii)

However, a candidate registered as a student at least six calendar months prior to the month in which the examination commences may be allowed to appear in any one or two module(s) of the Professional Program examination, that is to say, a candidate registered as a student up to and including the month of May in a year will be eligible for appearing in any one or two module(s) in December examination and those who are registered from June onwards and upto and including the month of November in a year will be eligible to appear in any one or two module(s) of Professional Program examination to be held in the month of June next year subject to satisfactory completion of compulsory coaching.

6. Uniformity in Signatures It has been observed that some of the enrollment applications / letters received from the students are either unsigned or bear different signatures from time to time. All the students are, therefore, advised to maintain uniformity in their signatures on all the correspondence with the Institute including students identity card, enrollment application and attendance sheet provided in the examination hall at the time of writing examinations. 7. Clarification Regarding Paperwise Exemption (a) The paperwise exemption is granted only on the basis of specific request received in writing from a registered student along with the attested photocopies of marks sheets for all parts of the Degree/examination (on the basis of which the paperwise exemption is sought) and the exemption fee @ Rs. 100/- per paper. It is one time payment and not to be remitted for availing of paper wise exemption in every session of examination during the validity of registration period. The application for claiming paperwise exemption must reach the Institute on or before the last date for submission of enrolment application i.e. 25th March and 25th September for June and December examinations respectively and with a late fee of Rs. 100/-, the application can be accepted upto 9th April and 10th October respectively. The paperwise exemption once granted holds good during the validity of registration period or passing/completing the examination, whichever is earlier. The paperwise exemption is cancelled only on receipt of a specific request in writing from the student concerned on or before the last date for submission of the enrolment application. If any candidate appears in the exempted paper(s) of examination without receiving the written confirmation from the Institute, but by making personal representation, appeal, request, etc., at the Examination Centre at the last moment, his/her appearance in such paper(s) shall automatically be treated as cancelled. It may be noted that candidates who apply for grant of paper wise exemption or seek cancellation of paper wise exemption already granted, before the last date of submission of enrolment applications for a particular examination, must see and ensure that they receive written confirmation from the Institute at least 15-20 days prior to the commencement of the examination. Candidates who would presume automatic grant or cancellation of paper wise exemption without obtaining written

(b)

(c)

d)

(e)

confirmation on time and absent themselves in any paper(s) of examination and/or appear in the exempted paper(s) would do so at their own risk and responsibility and the matter will be dealt with as per the above guidelines. (f) Exemption once cancelled on request in writing shall not be granted again under any circumstances. The candidates who have passed either group of the Intermediate/Final examination under the old syllabus, may claim the paperwise exemption in the corresponding subject(s) of new syllabus indicating the basis of exemption as APO in the appropriate column of the enrolment application. In case the paperwise exemption has already been granted on the basis of qualification or the candidates is eligible for grant of exemption on the basis of securing 60% or more marks, a photocopy of the letter/marks-sheet issued by the Institute should be enclosed with the enrolment application while claiming such exemption, failing which the same may not be granted for the ensuing examination. No exemption fee is payable for availing paperwise exemption on the basis of APO or on the basis of securing 60% or more marks in the Institutes examination. Paperwise exemption fee is payable only when the exemption is to be availed on the basis of qualification(s) specified for the purpose.

(g)

(h)

(i)

(j)

8. Compulsory Computer Training

9. Student Induction Program (SIP) Every candidate registered for the Executive Programme w.e.f. 01.09.2009 are compulsorily required to undergo seven days Student Induction Programme (SIP) within 6 months of registration. Regarding any query about SIP, students are advised to contact office of their respective Regional Council / Chapter. Alternatively, they may also call to Directorate of Training & Membership of institute on telephone no. 011-49343026/27/28. 10. Exemption from Computer Training A student shall be exempted from undergoing the course on the basis of he/she fulfill the following criteria: 1. He/She has the requisite knowledge of the areas/topics covered in the computer training and 2. He/She enrolls himself/ herself for an online exemption test (to be conducted by APTECH) at any of the APTECH Center on all India basis and successfully clears the test. 11. Discontinuation of issue of pass certificates to Foundation / Executive Program pass students:

12. Rationalization of system for issue of Coaching Completion Certificates under Postal Coaching Scheme:

13. Schedule of Fees :

SCHEDULE OF FEES
PARTICULARS FEES (Rs.) FOUNDATION PROGRAMME Admission Fee Postal Tuition Fee EXECUTIVE PROGRAMME (INTERMEDIATE) Registration Fee Foundation Examination Exemption Fee Postal Tuition Fee for Executive Programme 1500 500 5000 Total Fees 7000 (For commerce graduates) 1200 2400 Total Fees 3600 REMARKS

Postal Tuition Fee for Foundation Programme (payable by Non-

Commerce Graduates who are seeking exemption from passing the Foundation Programme Examination under clause (iii) of Regulation 38.)

750

Total Fees 7750 (For others)

Foundation Pass Student

6500 PROFESSIONAL PROGRAMME (FINAL) Postal Tuition Fee DE-NOVO REGISTRATION Registration De-Novo Fee Exemption from Foundation Examination Fee Exemption from Executive Programme Examination Fee EXTENSION OF REGISTRATION Extension of Registration Fee Service Charges for Extension of Registration EXAMINATION FEE Foundation Programme Executive Programme 875 900 (Per Module) Professional Programme 750 (Per Module) Late Fee for receipt of Examination Application Change of Examination Center/Module/Medium 100 100 500 150 1500 500 500 7500

Total Fees 6500

For appearing from overseas Dubai Centre : Surcharge of US $ 100 in addition to the applicable examination fees.

OTHER FEES Paper-wise Exemption Fee Issue of Duplicate Identity Card Fee Issue of Duplicate Pass Certificate Fee Issue of Duplicate Mark Sheet Issue of Transcript / certified copy of Syllabus Verification of Marks Fee 100 50 50 50 100 100 (Per Subject)

13.

ICSI Students Education Fund Trust :

15. List of institutes empanelled for imparting Oral Coaching Classes to CS students Under Public Private Partnership Scheme of ICSI:
S.No. Name & Address of Empanelled Institutions. Validity for CS Session of Exam

EASTERN INDIA REGIONAL COUNCIL

1. M/s Happy Coaching Institute Fatak, P.O. Budharaja Sambalpur-768 004 Orissa 2. The Director M/s Institute for Inspiration & Self Development 1-B/200/1, Sector-III Salt Lake City Kolkata-700 106 The Director M/s Ambedkar Institute of Higher Education AIHE Campus House No 21-B, Patliputra Golamber Patna-800 013 (Bihar) WISDOM Institute of Professional Learning 3/100C, C R Colony On Raja S C Mallick Road Kollkata-32 M/s Gyan Bharati Institute of Higher Studies, [Unit Gyan Bharati Society] 64A, Nimtalia Ghat Street, KOLKATA 700 006 June`11 and December`11 Session of CS Examinations. June`11 & December`11 Session of CS Examinations. December`11 & June`12 Session of CS Examinations.

3.

4.

December 2011 & June 2012 Session of CS Examinations June`11 and December`11 Session of CS Examinations

NORTHERN INDIA REGIONAL COUNCIL

1 M/s Springdale College of Management Studies Madhotanda Road Pilibhit-262 001 (U.P) 2. M/s Sainath Commerce Classes C-20, Talwandi KOTA-324 005 December`11 and June`12 Session of CS Examinations. December`11 and June`12 Session of CS Examinations.

3.

M/s Lucknow Commerce Academy S-72/17, Old `C` Block Chauraha

Rajajipuram(Near Lekhraj Residence) Lucknow-226 017

4. The Director M/s i360, Staffing & Training Solutions Private Limited 46, First Floor, Karanpur Dehradun (U.P)

December 2011 and Jun 2012 session of CS Examinations.

June`11 and December`11 Session of CS Examinations.

M/s. Institute of Systematic Studies in Commerce, Behind Maharaja Hotel, Station Road, Moradabad- 244001 (UP)

June 11 and December 11 Session of CS Examinations.

The Director, Commerce County-Institute for Commerce Studies, 137, Red Square Market, Near Palki Hotel, HISSAR [Haryana} Tel : 9812066937, 8059296630

December 11 and June12 Session of C S Examination

Director, M/s Advanced Commerce Study , 14 Amar Complex, Dwarka More, Uttam Nagar, New Delhi 110059 Mob N0: 9818301515 Director, M/s Govindam Business School, 514, Industrial Estate, Patparganj Delhi 110092 MRS. SONIA GULATI Proprietor, M/S CS Academy, House PANIPAT [HARYANA]

June`11 and December`11 Session of CS Examinations

June`11 and December`11 Session of CS Examinations

N0.35, 8, Maria Colony,

June`11 and December`11 Session of CS Examinations June`11 and December`11 Session of CS Examinations June`11 and December`11 Session of CS Examinations December11 and June2012 session of CS Examinations.

10

CA PRITAM K GOSWAMI Director,M/S Career Institute of Commerce & Accounts [CICA] A-781, Near I L & Indra Vihar Joint,Indra Vihar, KOTA- 324005 Mr Ajay Kumar Trivedi M/S Vedanta Commerce Academy C-28, Rajajipuram LUCKNOW 226017 Director M/S Bharat Sirs Commerce Institute 7445, Durga Puri Haibowal Kalan Ludhiana [Pb] Tel : 0161-6577969/ 2486969, 9216867899 Director, M/S Academy for Professional Studies, LUCKNOW Prog Director, NIAM Institute of Applied Management, 20/1, Old Sher Shah Suri Marg, Opp: Sector 37, Faridabad

11

12

13

December11 and June2012 session of CS Examinations.

14

December11 and June2012 session of CS Examinations

15

16

Mr Pramod Kumar M/S Hari Institute of Education and Training [HIET] House No 528 E,Opp Govt Agriculture Office, Sunder Nagar, Jaunpur 222002 [UP] Director, M/S Bharti School of Business Studies 9-N Model Town HISAR [Harana] Heritage Womens Polytechnic Krishna Colony, Near Railway Station Railway Road PALWAL ( Haryana )

December11 and June2012 session of CS Examinations

December11 and June2012 session of CS Examinations

17.

December11 and June2012 session of CS

Examinations 18.

Shri Aatm Vallabh Jain Girls College Hnauman Garh Road Sri Ganganagar ( Rajasthan ) 335001 Sri Jain Post Graduate College Ram Ratan Kochar Circle Nokha Road, Gangashahr Bikaner ( Rajasthan ) PIN-334401 The VIT Computer Education & IIBA The Institute of Industrial & Business Accountants, 7-103, Vinayk-A Complex, Nr-HDFC Bank, Durga Nursery Road, Udaipur-313001 C S Launcher Bajaj Road Near Taparia Bagichi Sikar 332001 ( Rajasthan )

December11 and June2012 session of CS Examinations December11 and June2012 session of CS Examinations

19.

20.

December11 and June2012 session of CS Examinations June 2012 and December 2012 session of CS Examinations

21.

WESTERN INDIA REGIONAL COUNCIL

1. M/s Career Classes 303, Shalimar Corporate Center 8, South Tukoganj Near Hotel Balwas Indore (M.P) 2. M/s Institute of Management Training & Research Artha Complex, 2
nd

December`11 and June`12 Session of CS Examinations.

Floor

June`11 and December`11 Session of CS Examinations.

Near IMA House and Tapdiya Terrace, Off. Adalat Road Aurangabad-431 001 (M.S) 3 M/s Madhu Jas Promotions Pvt. Ltd. [Nahata Professional Academy] C-10, Poddar Plaza Patthar Godam Road Behind Jabalpur Motors, New Siyaganj, INDORE-452 001 The Principal M/s D.M.`s College of Arts, Science & Commerce Assagao, Bardez GOA-403 507 The Director M/s Geetanjali Education Systems Private Limited Geetanjali College of Computer Science & Commerce Indian Red Cross Building Suchak Road Opp. Shastri Medan RAJKOT-360 001 The Managing Director M/s IDEAL Classes Private Limited 44/375, Unnat Nagar-II Opp. Patkar College S.V. Rpad, Goregaon (West) Mumbai-40 062 Branch : Borivali (West) June`11 and December`11 Session of CS Examination.

June`11 and December`11 Session of CS Examination.

June`11 and December`11 session of CS Examinations. June`11 and December`11 Session of CS Examinations.

The Director M/s. Lex4biz 5, Rajnigandha Tithal Road Valsad-396001 (GJ)

June11 and December11 Session of CS Examinations.

10

11

12

13

14

The Director M/S Professional Excellence Academy Z-8, Behind Vijay Stambh, Near ICICI Bank, Zone-I, M.P.Nagar BHOPAL 462011 [MP] M: 9074622001 M/S Shri Gosar Hansraj Gosrani Commerce & Shri Dharamshi Devraj Nagda BBA College,Shah Bhagwanji Kachra Education Complex Near Octroi Post, Indira Gandhi Marg, Jamnagar 351004 [Guj] The Director, Professioinal Academy of Competitve Execellence[PACE], B-402, 403, Silver Mall, R N T Marg, Indore- 452001 [MP] Managing Director Arihant Institute Pvt Ltd., Arihant House 2, Navin Park Society, Nr Muncipal School, Sardar Patel Colony Road, Naran pura, Ahmedabad 380013 M/S Vrajesh Sir,s Academy of Commerce, 404/B, Swapneet-V Near H L Commerce College, Navrangpura Ahmedabad 380009 Director M/S Dnyanoday Corporte Training Centre N-11, E-11/3, Mayur Nagar Hudco Aurangabad 431136 H L Centre for Professional Education H L College Campus, University Road Navrangpura Ahmedabad 380009 S V P Ms College of Commerce, Science and Computer Education Malegaon Bk. Tal_ Baramati Dist: Pune 413115

December 11 and June12 Session of C S Examination

December 10 and June11 Session of C S Examination December 11 and June12 Session of C S Examination June`11 and December`11 Session of CS Examinations

June`11 and December`11 Session of CS Examinations

June`11 and December`11 Session of CS Examinations December`11 and June`12 Session of CS Examinations.

15

December`11 and June`12 Session of CS Examinations.

SOUTHERN INDIA REGIONAL COUNCIL

1. M/s MOHANS Institute Sreyas, Chettiparambil Lane Thekkumbhagam,Tripunithura Ernakulam (Distt.), KERALA-682 301 2 PRESIDENT, M/s Dr. G.G. Shetty Educational Society Jnana Degula , 25/B-4 Near K.M.F. DHARWAD-580 004 M/s Bright Academy of Excellence Baba Foundation, Plot No.46 Door No.102, Flat No.6,1st Floor, South West Boag Road, T. Nagar Chennai-600 017 M/s Prize Academy No.2, Teachers Colony (Off V.M. Street) Royapettah Chennai-600 014 June` 11 and December`11 Session of CS Examination. December`11 and June`12 Session of CS Examinations.

3.

December`10 and June`11 Session of CS Examination December`11 and June`12 Session of CS Examination.

4.

5.

M/s Sree Saraswathi Thyagaraja College Palani Road, Thippampatti Coimbatore Distt. POLLACHI-642 107 The Principal M/s National College Dindigul Road Karumandapam TIRUCHIRAPALLI-620 001 (T.N) The Principal M/s P.S.G.R. Krishnammal College For Women Peelamedu COIMBATORE-641 004

December`11 and June`12 Session of CS Examination. June`11 and December`11 Session of CS Examinations.

6.

7.

December 11 & June12 Session of CS Examinations.

The Director M/S Blue Dot Academy N0.4, Balaji Avenue, Ist Street T.Nagar CHENNAI 600017 M/S Centre for Human Resources Development,Thekkel,Mannarakkayam PO ., Ponkunnam [via] Kanjirapally, Kottayam Dist., KERALA 686506 M/s Angel Auditor College, Brindavan Pudukottai 622001 SF N0. 37, Marakkadai Street,

December 11 and June 12 session of C S examinations.

December11 and June 12 session of C S examination.

10

June`11 and December`11 Session of CS Examinations June`11 and December`11 Session of CS Examinations

11

12

13

14.

15

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Dr. Mohan Alva M/S Alva Education Foundation Alvas College. Sundari Anand Alva Campus Vidyagiri, Moodbidri Dakshina Kannada Dist [Karnataka] MR. K N RAMASAMY, Director, -Academics, RR Academy N0.2, Noor Veerasamy Street, Off Vaalluvar Kottam High Road, Nungambakkam, Chennai 600034 Principal M/S Kathir College of Engineering Wisdom Tree S.F N0. 812/1, Neelambur Coimbtore 641062 Director, PSG Institute of Management, Post Box N0.1668, Avinashi Road, Peelamedu Coimbatore 641004 Chief Executive M/S 3-C, Computer Consulting Centre Manjathuruther Building Good Shepherd Road Kottayam 686001 Angel Auditor College-Kovai 11/1, Nehru Nagar, Saravanampatti PO: Saravanampatti Coimbatore 641305 ( Tamilnadu )

June`11 and December`11 Session of CS Examinations

June 11 and December`11 Session of CS Examinations

June 11 and December`11 Session of CS Examinations

December11 and June 2012 Session of CS Examinations.

June 2012 and December 2012 Session of CS Examinations

17

Tel: 9751324644, 9659965205, 9842492067 Divine Education and Charitable Trust Gurukul Building, Gurukul Road Gurukul Nagar, Near- Munsif Court Karkala-574104 Udupi District ( Karnatka ) Tel : 08258-233757, 9964475417

June 2012 and December 2012 Session of CS Examinations

DirectorateofAcademic&Professional Development Part2

AcademicGuidance
Professional Programme Paper 8 Governance, Business Ethics and Sustainability

National Voluntary Guidelines vis--vis Micro, Small and Medium Enterprises (MSMEs) 1
The governments agenda of inclusive growth has served as the guiding post in creating an enabling environment and developing strategies for businesses to take into account triple bottom line approach (economic, environmental, and social) in their operations, while being responsive to the concerns of their stake holders. The rationale for this emphasis is two-fold. First, Indias upward growth trajectory is likely to be sustained better by long-term competitiveness of its enterprises in an interdependent global economy. Secondly, socially and environmentally sound business models can help equip India in tackling challenges like climate change, poverty, social and regional disparities that stand the risk of aggravation due to rapid pace of growth.

The National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business - released by Ministry of Corporate Affairs recently, is unique piece of guidelines directed towards Corporate Social Responsibility practice by corporations both public and private. This document is the compact version of different perspectives of preeminent stakeholders in India. It lays down the basic criterion for businesses to function responsibly, thereby ensuring a wholesome and inclusive process of economic growth. The guidelines have been articulated in the form of nine principles which are as follows: Principle1: Businesses should conduct and govern themselves with Ethics, Transparency and Accountability.
1

Prepared by Nandini Raj Gupta, Assistant Education Officer, The ICSI

Principle2: Businesses should provide goods and services that are safe and contribute to sustainability throughout their life cycle. Principle 3: Businesses should promote wellbeing of all employees. Principle 4: Businesses should respect interests of, and be responsive towards all stakeholders, especially those who are disadvantaged, vulnerable and marginalized. Principle 5: Businesses should respect and promote human rights. Principle 6: Business should respect, protect , and make efforts to restore the environment. Principle 7: Businesses, when engaged in influencing public and regulatory policy, should do so in a responsible manner. Principle 8: development. Businesses should support inclusive growth and equitable

Principle 9: Businesses should engage with and provide value to their customers and consumers in a responsible manner.

The Guidelines are designed in a manner that these are applicable on all businesses irrespective of size, sector or location and therefore, touch on the 'spirit' - of an enterprise. Since, these Guidelines are applicable to large and small businesses alike, a special section has also been included on how micro, small and medium enterprises (MSMEs) can be encouraged to adopt the Guidelines. Typically, the argument that MSMEs do not have the capacity or resources to implement the changes has been juxtaposed with the idea that without a conscious effort to adopt the Guidelines, MSMEs would lose out on future. The goal of inclusive growth cannot be achieved unless we have responsible businesses at all levels whether large or small. Considering the enormous heterogeneity of MSMEs, they are the least understood and, provide the biggest challenge and opportunity to help contribute to a more just and equitable world. A major part of the Indian MSME sector is 'local' in its operations and outlook. Yet it impacts the environment and society in its own way, despite the small numbers of its employees, the localized buyers and the confined surroundings of its place of business. Businesses are encouraged to move beyond the recommended minimum provisions articulated in the document. For business leaders and managers entrusted with the task of deploying the principles of Responsible Business, it is worthwhile to understand that business boundaries today extend well beyond the traditional walls of a factory or an operating plant and all the way across the value chain. Businesses are therefore encouraged to ensure that not only do they follow the Guidelines for areas directly within their immediate control or within their sphere of influence, but that they encourage and support their vendors, distributors, partners and other collaborators across their value chains to follow the Guidelines as well. The Guidelines are applicable to all such entities, and are intended to be adopted by them comprehensively, as they raise the bar in a manner that makes their value creating operations sustainable.

It needs to be emphasized that all Principles are equally important and non-divisible this implies that if a business endeavours to function responsibly, it would have to adopt each of the nine principles in their entirety rather than picking and choosing what might suit them.

Clarification on applicability of Schedule VI of Companies Act, 1956 to December 2011 Examination

The Ministry of Corporate Affairs (MCA) under notifications number S.O. 447(E) and 653(E) dated 28th February, 2011 and 30.03.2011 respectively notified that the annual accounts for the financial year ending 31st March 2012 shall be prepared in accordance with the revised Schedule VI. Hence, the new Schedule VI of the Companies Act, 1956 shall not be applicable to December, 2011 examination. However, since any amendment coming into force before six months from the date of examination forms part of syllabus for examination and with a view to understand and appreciate the technicalities in preparation of annual accounts as per the revised Schedule VI, the students are advised to get conversant with the revised schedule.

CRASHCOURSEONADVANCEDTAXLAWSANDPRACTICEDEC.2011EXAM SIRCOFTHEICSIisconductingCrashCourseonADVANCEDTAXLAWSANDPRACTICEonSaturdayandSunday,the12th November,2011and13thNovember,2011.Thedetailsaregivenbelow: DayandDates :SaturdayandSunday,the12thNovember,2011and13thNovember,2011 10.00A.Mto1.00P.Mand2.00P.Mto4.00P.M Timings : ICSISIRCOffice,No.9WheatCroftsRoad,Nungambakkam,Chennai600034 Venue : Objective: ThiscourseismainlyintendedfortheProfessionalProgrammeStudentsappearingintheDecember2011examination.The paper on Advanced Tax Laws and Practice has 13 chapters (both direct and indirect taxation). Students require proper exposuretothesubjectandinparticulartothetoolsandtechniquesemployedtherein.Thecoursewouldbehighlyfocused todealwiththesubjectstrictlyfromtheexaminationpointofview. Methodology: Thecoursewillbeacombinationoflectureandclassroomexercise,soastogivethestudentsrequiredlevelofconfidence tofacetheexaminationboldly. Fee:

ThefeeforthecourseisRs.1000/whichistobepaidattheSIRCoftheICSI,ICSISIRCHouse,No.9WheatCroftsRoad, Nungambakkam,Chennai600034.Email:siro@icsi.eduPhone:04428279898/28268685. ThefeecanberemittedbywayofcashorDemandDraftfavouringSIRCoftheICSI,payableatChennai.Thelastdatefor Registrationis9thNovember,2011. Admission: Subjecttominimumnumberofstudentsjoiningtheclasses.

CRASHCOURSEONFINANCIAL,TREASURYANDFOREXMANAGEMENT DECEMBER2011EXAMINATION
SIRCOFTHEICSIisconductingCrashCourseonFinancial,TreasuryandForexManagementonSaturdayandSunday, the19thNovember2011and&20thNovember,2011.Thedetailsaregivenbelow: DayandDates :SaturdayandSunday,the19thNovember2011and&20thNovember,2011 10.00A.Mto1.00P.Mand2.00P.Mto4.00P.M Timings : ICSISIRCOffice,No.9WheatCroftsRoad,Nungambakkam,Chennai600034 Venue : Objective: ThiscourseismainlyintendedfortheProfessionalProgrammeStudentsappearingintheDecember2011examination.The paper on Financial, Treasury and Forex Management has 13 chapters, of which 12 chapters deal with Financial Managementandtherefore,studentsrequireproperexposuretothesubjectandinparticulartothetoolsandtechniques employedtherein.Thecoursewouldbehighlyfocusedtodealwiththesubjectstrictlyfromtheexaminationpointofview. Methodology: Thecoursewillbeacombinationoflectureandclassroomexercise,soastogivethestudentsrequiredlevelofconfidence tofacetheexaminationboldly. Fee: ThefeeforthecourseisRs.1000/whichistobepaidattheSIRCoftheICSI,ICSISIRCHouse,No.9WheatCroftsRoad, Nungambakkam,Chennai600034.Email:siro@icsi.eduPhone:04428279898/28268685. ThefeecanberemittedbywayofcashorDemandDraftfavouringSIRCoftheICSI,payableatChennai.Thelastdatefor Registrationis16thNovember,2011. Admission: Subjecttominimumnumberofstudentsjoiningtheclasses. CRASHCOURSEONCORPORATERESTRUCTURINGANDINSOLVENCY DECEMBER2011EXAMINATION SIRCOFTHEICSIisconductingCrashCourseonCorporateRestructuruingandInsolvencyonSaturdayandSunday,the26th November2011and&27thNovember2011.Thedetailsaregivenbelow: DayandDates:SaturdayandSunday,26thNovember2011and&27thNovember2011.

 10.00A.Mto1.00P.Mand2.00P.Mto4.00P.M Timings : ICSISIRCOffice,No.9WheatCroftsRoad,Nungambakkam,Chennai600034 Venue : Objective: ThiscourseismainlyintendedfortheProfessionalProgrammeStudentsappearingintheDecember2011examination.The paperonDueDiligenceandCorporateComplianceManagementhas17Chapters.Studentsrequireproperexposuretothe subjectandinparticulartothetoolsandtechniquesemployedtherein.Thecoursewouldbehighlyfocusedtodealwiththe subjectstrictlyfromtheexaminationpointofview. Methodology: Thecoursewillbeacombinationoflectureandclassroomexercise,soastogivethestudentsrequiredlevelofconfidence tofacetheexaminationboldly. Fee: ThefeeforthecourseisRs.1000/whichistobepaidattheSIRCoftheICSI,ICSISIRCHouse,No.9WheatCroftsRoad, Nungambakkam,Chennai600034.Email:siro@icsi.eduPhone:04428279898/28268685. ThefeecanberemittedbywayofcashorDemandDraftfavouringSIRCoftheICSI,payableatChennai.Thelastdatefor Registrationis23rdNovember,2011. Admission: Subjecttominimumnumberofstudentsjoiningtheclasses. MODELEXAMINATIONFORDECEMBER2011EXAMINATION TheSIRCoftheICSIisorganizingmodelexaminationforDecember2011examinationforFoundation,Executiveand ProfessionalProgrammefromNovember14,2011toNovember21,2011atSIRCoftheICSI,9,WheatCroftsRoad, Nungambakkam,Chennai600034.TheModelExaminationwillbeanexercisetothestudentstoconfidentlyfacethe Institutes main examination and also to have a model of what is expected from the students in the Institutes examination.TheModelExaminationfeeisRs.200/perModule.ThefeecanberemittedbywayofcashorDemand Draft favouring SIRC of the ICSI,payable at Chennai.The lastdate forRegistration is November8,2011. Interested StudentsmaycontactSIRCoftheICSIthroughphone(044)28279898/28268685;email:siro@icsi.edu TIMETABLE&PROGRAMME MORNING10.00AMTO01.00PM DATE&DAY 14.11.2011Monday 15.11.2011Tuesday 16.11.2011Wednesday 17.11.2011Thursday FOUNDATIONPROGRAMME EnglishandBusinessCommunication EconomicsandStatistics FinancialAccounting ElementsofBusinessLawsandManagement TIMETABLE&PROGRAMME MORNING10.00AMTO01.00PM DATE&DAY 14.11.2011Monday 15.11.2011Tuesday 16.11.2011Wednesday EXECUTIVEPROGRAMMEMODULEI GeneralandCommercialLaws CompanyAccounts&CostandManagementAccounting TaxLaws TIMETABLE&PROGRAMME

MORNING10.00AMTO01.00PM DATE&DAY 17.11.2011Thursday 18.11.2011Friday 19.11.2011Saturday EXECUTIVEPROGRAMMEMODULEII CompanyLaw EconomicandLabourLaws SecuritiesLawsandCompliances TIMETABLE&PROGRAMME MORNING10.00AMTO01.00PM DATE&DAY 14.11.2011Monday 15.11.2011Tuesday DATE&DAY 16.11.2011Wednesday 17.11.2011Thursday DATE&DAY 18.11.2011Friday 19.11.2011Saturday DATE&DAY 20.11.2011Sunday 21.11.2011Monday PROFESSIONALPROGRAMMEMODULEI CompanySecretarialPractice Drafting,AppearancesandPleadings PROFESSIONALPROGRAMMEMODULEII Financial,TreasuryandForexManagement CorporateRestructuringandInsolvency PROFESSIONALPROGRAMMEMODULEIII StrategicManagement,AlliancesandInternationalTrade AdvancedTaxLawsandPractice PROFESSIONALPROGRAMMEMODULEIV DueDiligenceandCorporateComplianceManagement Governance,BusinessEthicsandSustainability

ABOVEMODELEXAMINATIONWILLBECONDUCTEDSUBJECTTOENROLMENTBY SUFFICIENTNUMBEROFCANDIDATES.

OralCoachingClassesThroughInteractiveLearning

Fresh classes for Foundation Programme and Executive Programme Courses will be conducted for December, 2011 Examination and thereafter , as per the following schedule, at The ICSI- Hyderabad Chapter , # 6-3-609/5, Anandnagar Colony, Khairatabad, Hyderabad 500 004
Course Foundation Programme Executive Programme ModuleI Timings 6.30pmto8.30 pm 6.30pmto8.30 pm Fees Rs. Venue No.of Lectures

3000/ Sujatha Degree College for Women, Chapel Road, 120 Abids,Hyd. lectures each2hrs 3500/ SujathaDegreeCollegeforWomen,ChapelRoad, Abids,Hyd. 72 lectures each2hrs

Executive Programme ModuleII Executive Programme ModuleI&II

07.00amto09.00 am 7.00amto11.15 am

3500/ TheICSI Hyd.Chapter 6000/ TheICSI Hyd.Chapter

72 lectures each2hrs 180 lectures each2hrs

DateofCommencementofClasses:17thOctober,2011 InterestedCandidatesareadvisedtodepositthefeebyChallanatTheICSIHyderabadChapterby13thOctober,2011 TheStudentswhoundergoOralCoaching,passtheEligibilityTestsandgettheCoachingCompletionCertificates,need notsubmittheresponsesheetsunderpostaltuitionscheme.Forfurtherdetails,pleasecontacttheTheICSIHyderabad Chapter.ContactNo(s):04023399541,04023396494,Fax:04023325458,email:mailto:hydchapter@nettlinx.com hyderabad@icsi.edu THEINSTITUTEOFCOMPANYSECRETARIESOFINDIA SOUTHERNINDIAREGIONALCOUNCIL ORALCOACHINGCLASSESFOR FOUNDATIONPROGRAMMEJUNE2012EXAMINATION DATEOFCOMMENCEMENT : 28.11.2011 MORNINGBATCH: TIMINGS .. 09.00A.M.TO11.00A.M. EVENINGBATCH: TIMINGS .. 04.00P.M.TO06.00P.M. FEES .. Rs.4000/ Contact : SIRCOFTHEICSI Phone : (044)28279898/ 28268685 Email : siro@icsi.edu THEINSTITUTEOFCOMPANYSECRETARIESOFINDIA SOUTHERNINDIAREGIONALCOUNCIL ORALCOACHINGCLASSESFOR EXECUTIVEPROGRAMME MODULEI&MODULEIIJUNE2012EXAMINATION DATEOFCOMMENCEMENT STAGE TIMINGS STAGE .. .. .. .. 21.11.2011 MODULEIMORNING 6.30a.m.to8.30a.m. MODULEIIEVENING

TIMINGS FEES Contact Phone Email

.. .. : : :

6.00p.m.to8.00p.m. Rs.4500/perModule SIRCOFTHEICSI (044)28279898/28268685 siro@icsi.edu

TheInstituteofCompanySecretariesofIndia EasternIndiaRegionalOffice OralTuitionClasses ForStudentsappearingJune,2012Examination

BATCHCOMMENCINGFROM: 14thNovember,2011 TIMINGS: FoundationProgramme:1.30PMto4.30PM ExecutiveProgramme(ModuleI):5.00PMto8.00PM (Monday,Wednesday,Friday) ExecutiveProgramme(ModuleII):5.00PMto8.00PM, (Tuesday,Thursday,Saturday)) VENUE: ICSIEIRCBuilding, 3A,Ahiripukur1stLane Kolkata700019. Fees:ExecutiveProgramme:Rs3650/=perModule(Rs.7,100forbothmodule) FoundationProgramme:Rs2600/=

Registrationwillbedoneonfirstcomefirstservebasisonly. CONTACTFORDETAILS: StudentServicesatEIRO,EIROofICSI,3A,Ahiripukur1stLane,Kolkata700019,TelephoneNo.03322832973/ 22901065/22816541/22816542/2290217879. EMail:tapas.roy@icsi.edu/utpal.mukherjee@icsi.edu SECRETARIALMODULARTRAININGPROGRAMMES(SMTPS)/MANAGEMENTSKILLSORIENTATION PROGRAMME(MSOPs)ORGANISEDBYH.Q./REGIONALCOUNCILS/CHAPTERS

ELIGIBILITY OF PARTICIPANTS: ICSI Final/Professional programme passed candidates and have completed 15 months training or exempted there from. COURSE CONTENTS: Module I MCA21, Module II Practical & Procedural Aspects of Convening and Conducting Board Meetings & Annual General Meetings and Related Aspects, Module III Managing Public Issues, Module IV Loan Documentation, Joint Ventures & Foreign Collaborations, Raising Finance through EURO Issues & Export and Import Procedures and Documentation, Module V Practical and Procedural Aspects relating to Appearance before CLB/Under SICA, Consumer Protection Act and Case Studies in RTP/UTP. In addition, the participants would be exposed to case studies and mock board/general meeting, etc. Organised By Duration of the Programme Venue of the Programme Contact

SIRO

MSOP 10TH 16.11.2011to 02.12.2011

Office Premises

Ms.SarahArokiaswamy JointDirector ICSISIRCHOUSE No.9,WheatCroftsRoad Nunga,nalla, Chennai600034 Ph.04428279898/28222212 Telefax:28268685 E.Mail:siro@icsi.edu

icsisirc@md3.vsnl.net.in Bangalore Chapter

MSOP 08.11.2011to 25.11.2011

Office Premises

NIRO

CCGRT

MSOP 156th 03.10.2011To 21.10.2011 157th 02.11.2011To 22.11.2011 158th 29.11.2011To 16.12.2011 159th 20.12.2011To 05.01.2012 MSOP(Residential) 10th 10.11.2011To 25.11.2011

Office Premises

Ms.SangeethaFlora AssistantDirector& ProgrammeCoordinator BangaloreChapteroftheICSI SheriffChambers,3rdFloor RearBlock,14,CunninghamRoad Bangalore560052 Phone:22286574/22287158 TeleFax:22261861(STDCode:080) EMail:bangalore@icsi.edu;icsibc@sify.com ProgrammeCoOrdinator ICSINIRCBuilding Plot No.4Prasad Nagar Institutional Area,Near Rajendra Place New Delhi 110005 Phone 01125816593, 49343008 Email:niro@icsi.edu

Office
Premises

ProgramCoordinator ICSICCGRT PlotNo.101,Sector15, InstitutionalArea CBDBelapur, NaviMumbai Ph.02241021504/05 Emailicsiccgrt@gmail.com

SIRO

STUDENTINDUCTIONPROGRAMMES(SIPs) SIP Ms.SarahArokiaswamy Office JointDirector Premises 17.10.2011to25.10.2011 ICSISIRCHOUSE No.9,WheatCroftsRoad 14.11.2011to22.11.2011 Nunga,nalla, Chennai600034 12.12.2011to20.12.2011 Ph.04428279898/28222212 Telefax:28268685 E.Mail:siro@icsi.edu icsisirc@md3.vsnl.net.in

Bangalore Chapter

SIP 10.10.2011to18.10.2011 14.11.2011to22.11.2011 12.12.2011to20.12.2011

Sonepat

SIP 02.10.2011to08.10.2011

SIP 12th 10.10.2011to18.10.2011 13th 19.10.2011to27.10.2011 SonepatChapter 02ndOctober,2011 NIRCoftheICSI To 08thOctober,2011

Hyderabad

Ms.SangeethaFlora AssistantDirector& Premises ProgrammeCoordinator BangaloreChapteroftheICSI SheriffChambers,3rdFloor RearBlock,14,CunninghamRoad Bangalore560052 Phone:22286574/22287158 TeleFax:22261861(STDCode:080) EMail:bangalore@icsi.edu; icsibc@sify.com SonepatChapterofICSI Office 586/24MissionRoad Premises OppCooperativeBank, Sonepat(Haryana) Email:sonepat@icsi.edu, sonepatchapter@gmail.com MobileNo.9416972240 MobileNo.9416818490 ExecutiveOfficer Office TheICSIHyderabadChapter Premises #63609/5, AnandNagarColony, Khairatabad,Hyderabad500004Tel: 04023399541,23396494,Email hyderabad@icsi.edu ChapterPremise SonepatChapter 586/24Missionroad OppCooperativeBank,Sonepat (Haryana) Email:sonepat@icsi.edu, sonepatchapter@gmail.com MobileNo.9416972240 MobileNo.9416818490

Office

TRAININGORIENTATIONPROGRAMMES(TOPs)/EXECUTIVEDEVELOPMENTPROGRAMMES(EDPs) EDP Ms.SarahArokiaswamy SIRO Office JointDirector Premises 8TH ICSISIRCHOUSE 10.10.2011to19.10.2011 No.9,WheatCroftsRoad Nunga,nalla, 9TH Chennai600034 Ph.04428279898/28222212 21.11.2011to30.11.2011 Telefax:28268685 E.Mail:siro@icsi.edu icsisirc@md3.vsnl.net.in EDP Office ProgrammeCoOrdinator/ Bhubaneswar Premises OfficeInCharge Chapter 12.10.2011TO19.10.2011 BhubaneswarChapterOfTheICSI ICSIBuilding, PlotNo.70,VipColony IRCVillage, Bhubaneswar751015 Ph.06742552282

Bangalore Chapter

EDP 11.10.2011to20.10.2011 13.12.2011to22.12.2011

Office
Premises

Email:Bhubaneswar@Icsi.Edu Ms.SangeethaFlora AssistantDirector& ProgrammeCoordinator BangaloreChapteroftheICSI SheriffChambers,3rdFloor RearBlock,14,CunninghamRoad Bangalore560052 Phone:22286574/22287158 TeleFax:22261861(STDCode:080) EMail:bangalore@icsi.edu; icsibc@sify.com

ACADEMICDEVELOPMENTPROGRAMME(ADPs)/PROFESSIONALDEVELOPMENTPROGRAMMES(PDPs) SIRO PDP 18TH 14.10.2011 19TH 28.10.2011 20TH 11.11.2011 21ST 25.11.2011 22ND 09.12.2011 23RD 23.12.2011

Office
Premises

Ms.SarahArokiaswamy JointDirector ICSISIRCHOUSE No.9,WheatCroftsRoad Nunga,nalla, Chennai600034 Ph.04428279898/28222212 Telefax:28268685 E.Mail:siro@icsi.edu icsisirc@md3.vsnl.net.in

================================================================================= LISTOFTHECOMPANIESREGISTEREDFORIMPARTINGTRAININGDURINGTHEMONTHOFJULY2011 REGION TRAININGTYPE STIPEND (Rs). EASTERN BurnpurCementLtd. 03monthspracticaltraining Suitable CementHouse,Saradapally,AshokNagar, P.O,Asansol, DistBurdwan,713304,WB Email:investors@burnpurcement.com ARSSInfrastructureProjectsLtd. 15monthstraining Suitable SectorA,ZoneD,Plot38, MancheswarIndustrialEstate, Bhubaneshwar KaramChandThapar&Bros. 15and03monthstraining Suitable (CoalSales)Limited ThaparHouse, 25BrabourneRoad Kolkata700001 MathewEasowResearchSecuritiesLimited 03monthspracticaltraining Suitable

128,RashbehariAvenue,1stFloor Kolkata700029 Email:mers.ltd@gmail.com BiharSpongeIronLimited 15monthstraining UmeshNagar,Chandil Dist.Saraikela Kharsawan832401 Email:bsil@bsil.org NORTHERN IL&FSEnvironmentalInfrastructureandServicesLtd. 5monthstraining 1 th 4 Floor,Dr.GopaldasBhawan 28,BarakhambaRoad, ConnaughtPlace NewDelhi110001 APLApolloTubesLimited 15and03monthstraining 37,HargovindEnclave, VikasMarg, Delhi110092 Email:info@aplapollo.com ARGDevelopersPvt.Ltd. 15monthstraining E52,ChitranjanMarg, CScheme Jaipur MoserBaerProjectsPrivateLimited 15monthstraining th 616A(16A6 Floor), DevikaTower,NehruPlace, NewDelhi110019 KanakResourceManagementLtd. 15and03monthstraining D64,DefenceColony NewDelhi110024 NissinBrakeIndiaPrivateLimited 15and03monthstraining B3738,HIPJapaneseBusinessCentre, IndustrialArea,MehrauliRoad,Sector14 Gurgaon 15and03monthstraining RRBEnergyLimited GA1/B1,Extension, MohanCooperativeIndustrialEstate MathuraRoad NewDelhi110044 Email:pawanshakthi@rrbenergy.com FCIAravaliGypsumandMineralsIndiaLtd. 15monthstraining PDILBuilding,A14,Sector1, Noida Email:fcilijmo@sancharnet.in IndiabullsFinancialServicesLimited 15monthstraining

Rs.5000/

Suitable

Rs.6000/

Suitable

Suitable

Rs.2500/

Suitable

Suitable

Suitable

Rs.60008000

IndiabullsHouse,448451, UdyogVihar,PhaseV Gurgaon Email:customerserviceloans@indiabulls.com FortuneInfraheightPrivateLimited B117,GautamBudhNagar, Sector67 Noida201301 Email:info@fortuneinfra.in PolylaceIndiaPrivateLimited 680(B/6),GuptaComplex NearWaliaNursingHome Laxminagar NewDelhi110092 Email:abhi_iehe6@yahoo.com AthenaEnergyVenturesPvt.Ltd. HallNo.1,FirstFloor,NBCCTower 15,BhikajiCamaPlace, NewDelhi110066 BrightEnterprisesPvt.Ltd. GulabBhawan 6,BahadurShahZafarMarg NewDelhi110002 Email:bright@mbdgroup.com InterworldDigitalLimited 701,ArunachalBuilding 19,BarakhambaRoad, ConnaughtPlace NewDelhi110001 Email:info@interworld.com HeroFincorpLimited 34,BasantLok VasantVihar NewDelhi110057 GajrajCommercialPrivateLimited th CyberTerraces,10 Floor BuildingNo5A,DLFCybercity PhaseIII, Gurgaon122002 TimesBusinessSchool A39,KailashColony NewDelhi110048 Email:info@times.ac.in SOUTHERN MahindraHolidays&ResortsIndiaLimited

15monthstraining

Suitable

15monthstraining

Suitable

15monthstraining

Rs.5000/

15and03monthstraining

Suitable

15monthstraining

Suitable

15and03monthstraining

Suitable

15and03monthstraining

Suitable

15and03monthstraining

Suitable

03monthspracticaltraining

Suitable

MahindraTowers, 2ndFloor,17/18,PatullosRoad Chennai600002 Email:feedback@clubmahindra.com SriKannapiranMillsLimited PostBagNo.1,Sowripalayam, Coimbatore641028 Email:info@kannapiran.co.in CompassGroup(India)SuppportServicesPvt.Ltd. HMCentre,FirstFloor, #29,NugambakkamHighRoad Chennai600034 Email:corporate@compassgroupindia.com ImperialSpiritsLimited No.1,SundaramBrothersLayout Opp.AllIndiaRadio, TrichyRoad Coimbatore641045 Email:info@imperialspirits.com Mindteck(India)Limited 16/3,CambridgeRoad, Bangalore560008 KivarEnvironPvt.Ltd. st 1 Floor,InfantryTechnoPark No.104,InfantryRoad Bangalore560001 Email:info@kivar.com PrestigeEstatesProjectsLimited TheFalconHouse,No.1, MainGuardCrossRoad, Bangalore560001 Email:properties@vsnl.com SriChamundeswariSugarsLimited No.76,UlsoorRoad Bangalore560042 Email:complianceofficer@chamundisugars.com ServalakshmiPaperLimited 31(OldNo.10Z) BharathiPark,7thCross Coimbatore641011 Email:finance@danalakshmi.in SagasAutoTecPrivateLimited 230,ShardaComplex 1stMain,Gokulam2ndStage Mysore570002 Email:sagas.enquiry@yahoo.com

15and03monthstraining

Suitable

15and03monthstraining

Rs.6500/

15and03monthstraining

Rs.4000/

15monthstraining

Suitable

15and03monthstraining

Suitable

15monthstraining

Rs.10000/

15and03monthstraining

Rs.800010000

15monthstraining

Rs.5000/

03monthspracticaltraining

Suitable

TheSandurManganese&IronOresLimited 15monthstraining SandurHouse,No9OldNo217 BellaryRoad,Sadashivanagar Bangalore560080 WESTERN AckrutiCityLtd. 03monthspracticaltraining AckrutiTrade, RoadNo.7,MarolMIDC Andheri(East) Mumbai400093 Email:madhavi.degaonkar@ackruticity.com SPFabricatorsPrivateLimited 15monthstraining 70,NagindasMasterRoad, Fort Mumbai400023 Email:spfab@spfab.net ShubhalakshmiPolyestersLimited 15and03monthstraining 401,AWing,OberoiChambers, NearKuber,AndheriLinkRoad Andheri(West) Mumbai400053 Email:corporate@shubhalakshmi.com TemptationFoodsLimited 15and03monthstraining 4UnityHouse,2ndFloor, 8,MamaParmanandMarg, OperaHouse Mumbai400004 Email:temptation@temptationfoods.com SuaveHotelsLimited 15and03monthstraining F/72,Solaris,Opp.L&TGateNo.6, SakiViharRoad,Andheri(East), Mumbai400072 Email:info@suavehotels.in HighMarkCreditInformationServicesPvt.Ltd. 15monthstraining 402,SheilEstate, 158CSTRoad,Kalina, Santacruz(E) Mumbai IdhasoftLimited03monthspracticaltrainingRs.5000/ B407,BSELTechPark, th 4 Floor,Opp.VashiRailwayStation Sector30A,Vashi NaviMumbai400705 Email:info@idhasoft.com CiemmeJewelsLimited 15and03monthstraining 71,M.I.D.C.,CrossRoad, C,Opp.SEEPZGateNo.2

Suitable

Suitable

Suitable

Rs.500010000

Suitable

Suitable

Suitable

Suitable

Andheri(East) Mumbai400093 Email:sales@ciemmejewels.com SurajImpex(India)Pvt.Ltd. Lakshya,D9,RatlamKothi Indore452001,MP Email:surajind@sancharnet.in AssociateLumbersPrivateLimited 15HillRoadBandra(West) Mumbai400050 Email:alpl.corporate@gmail.com IndofilIndustriesLimited KalpataruSquare,4thFloor, KindivitaRoad,OffAndheriKurlaRoad Andheri(E) Mumbai400059 JinbhuvishPowerGenerationsPvt.Ltd. C701,Sukhada,SirPochkhanwalaMarg WorliSeaFace Mumbai400025 Email:jinbhuvish@yahoo.com AsiaMotorWorksLtd. 7thFloor,PenninsulaTechnoparkTowerI LBSMarg,Kurla(W) Mumbai400070 BirlaPacificMedspaLimited st DalamalHouse,1 Floor, NarimanPoint Mumbai400021 DecolightCeramicsLtd. OldGhuntuRoad, Morbi363642GJ Email:decolight2004@yahoo.com QuickHealTechnologies(P)Ltd. 603,MayFairTowersII, Wakdewadi,Shivajinagar Pune411005 Email:info@quickheal.co.in WIKAInstrumentsIndiaPvt.Ltd. PlotNo.40,GatNo.94+100, HighCliffIndustrialEstate VillageKesnand Pune412207 Email:sales@wika.co.in SahajanandMedicalTechnologiesPrivateLimited SahajanandHouse ParsiStreet

15and03monthstraining

Rs.30005000

15and03monthstraining

Rs.5000/

15and03monthstraining

Suitable

15monthstraining

Suitable

15monthstraining

Suitable

15monthstraining

Rs.8000/

15and03monthstraining

Suitable

15and03monthstraining

Suitable

15and03monthstraining

Suitable

15monthstraining

Suitable

Saiyedpura Surat395004 Email:contact@sahmed.com NJInsuranceBrokersPrivateLimited 15monthstraining Suitable NJCenter,BTower,9thFloor UdhnaUdyogNagarSanghCommercialComplex CentralRoadNo.10,Udhna Surat394210 NirbhayCapitalservicesPrivateLimited 15and03monthstraining Suitable 201,MarutiCrystal,Opp.RajpathClub, SGRoad,Bodakdev Ahmedabad380054 Email:info@nirbhaycapital.com ZydusWellnessLimited 03monthspracticaltraining Rs.3500/ ZydusTowers,SatelliteCrossRoads SarkhejGandhinagarHighway Ahmedabad380015 LISTOFPRACTISINGMEMBERSREGISTEREDFORTHEPURPOSEOFIMPARTINGTRAININGDURINGTHEMONTHOF JULY,2011 MR./MS.MANIMEKALAV.RAJ PCSA2634 286A,SATHYAMOOERTHYSTREET N.S.R.ROAD,SAIBABACOLONY COIMBATORE641025 MR./MS.SWATISHARMA PCSA2635 B232,HARIMARG,MALVIYANAGAR JAIPUR MR./MS.KAPILKUMARSHARMA PCSA2636 A103,PRERANA,GH8,SECTOR56 GURGAON122011 MR./MS.NIKITAAGARWAL PCSA2637 SHOPNO.17&18,SRIRAMTOWER 33,KASIAROAD,BETTAHATACHOWK GORAKHPUR PCSA2638 MR./MS.SANDEEPKUMAR 302,BASANTCOMPLEX 38,VEERSAVARKARBLOCK SHAKARPUR DELHI110092 MR./MS.GAURAVKANDPAL PCSA2639 307,GOLDPLAZABUILDING RD 3 FLOOR,GURUDWARAROAD KAROLBAGH DELHI110005 MR./MS.REVATIHRUSHIKESHSATHE PCSA2640 C/O.UMESHV.GOGATE C26,7THFLOOR,SRUSHTIAPARTMENT

NEARGURUGANESHNAGAR PUNE411038 MR./MS.VARDHAAGGARWAL 53A,A/1,STREETNO.8 BALBIRNAGAREXTN. SHAHDARA DELHI110032 MR./MS.JYOTSANABHATIA A/2A,SAINIKNAGAR UTTAMNAGAR NEWDELHI MR./MS.TIPPIREDDYKARUNADHARAREDDY FLATNO.303,ANANDPLAZA BEHINDHOTELSPEARMENTSANDHYA OPP.COLLECTORATEOFFICE LOKDIKAPOOL HYDERABAD500004 MR./MS.JIGNESHANUBHAISHAH 204,WALLSTREET1 NEARGUJARATCOLLEGE OPP.ORIENTCLUBELLISEBRIDGE AHMEDABAD380006 MR./MS.SUCHETAAGARWAL 605,SUNCITYBUSINESSTOWER GOLECOURSEROAD,SECTOR54 GURGAON122002 MR./MS.D.M.MEHTA 4,RUTUVILLA, OPP.GOTRIJAKATNAKA GOTRI VADODARA390021 MR./MS.RAMAKANTRAI D248/10,ABHISHEKBUSINESSCENTRE OFF.NO.107,LAXMINAGAR DELHI110092 MR./MS.SHRADHAGARG B205,AMRAPALIVATSHALI PLOTNO11/2,SECTOR3,VAISHALI GHAZIABAD201010 MR./MS.VAISHALIPARAB D6,PLOTNO.35 ASHIRWADSOCIETYGORAI1 BORIVALI(WEST) MUMBAI400092 MR./MS.CHHAVITYAGI H.NO.90/5,PANCHSHEELCOLONY

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GARHROAD MEERUT(U.P MR./MS.RAJESHGUPTA 1496,SECTOR15 FARIDABAD121007 MR./MS.PRAMODKUMARPAL EASTINDIABUILDING TH 4 FLOOR,8,MADANSTREET KOLKATA700072 MR./MS.NIMISHMEHTA A203,GREENGAGAN,PLOT#14 LOKHANDWALATOWNSHIP AKURLIROAD,KANDIVALI(E) MUMBAI400101 MR./MS.AJAYRAWAT 302,A.J.CHAMBERSTREETNO.4 NAIWALA,KAROLBAGH NEWDELHI110005 MR./MS.PAWANDUBEY 23B,NEWLAYALEXTENSION KRISHNANAGAR DELHI110051 MR./MS.SARWANKUMAR STUDYLANE,IIndFLOOR, KRISHNATOWER, GOPALPURABYEPASS, TONKROAD JAIPUR302018

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AttentionStudents InaccordancewiththeGuidelinesforApprenticeshipTrainingbyCompanySecretaries,1985,theCompanySecretaries inPracticeimpartingtrainingtothestudentsarerequiredtopayaminimumstipendRs.500/permonth.TheTraining &EducationalFacilitiesCommitteeoftheCouncilinits94thMeetingheldon4thNovember,2009,hasincreasedthe minimumstipendfromRs.500/(Rupeesfivehundredonly)toRs.2000(Rupeestwothousandonly)permonth. AttentionStudents TheInstitutehasreceivedacomplaintthatastudentwasundergoingtrainingandsimultaneouslyworkingonfulltime basiswithacorporate.Thematterwasinvestigatedanditwasfoundthatthestudentwasdoingjobduringthesaid apprenticeperiodintheeveningflexibleshiftwithoutaffectingthenormaltrainingstipulatedbytheInstitute(ICSI)due tofinancialconstraints.ThiswasbeyondtheknowledgeofthePCS.TheTrainingandEducationalFacilitiesCommittee oftheCouncilconsideredthematterandvieweditseriously. The Committee was of view that engagement in any trade, business or occupation contravenes clause 16 of the Guidelines for Apprenticeship Training by Practicing Company Secretaries, 1985 (the Guidelines) amended upto 10 August2001&effectiveasondateanddecidednottotakethetrainingundergoneduringthesaidperiodonrecord.

GISTOFIMPORTANTCASES

CORPORATELAWS GUPTAREFRACTORIESv.CONSOLIDATEDSTEELS&ALLOYSLTD[DEL] CO.APP.21/2009 VikramajitSen&SiddharthMridul,JJ.[Decidedon05/09/2011] SickIndustrialCompaniesActSections15(1),16,20;MadhyaPradeshLandRevenue(Code),1959Section147(C) SickcompanyunderwindingupSaleofimmovablepropertybyauctionPurchaserofmovablepropertyclaimedthat plantandmachinerywerealsopurchasedbyhimwhetherplantandmachinerycanbeexcludedfromimmovable propertyHeld,No. Brieffacts: The present Appeal assails the Order of the learned Company Judge dated 7th November, 2008 wherebytheapplicationoftheAppellantbeingC.A.No.385/2007wasdismissed.Materialfactsarecomplicatedand therefore,inordertogiveabriefbackgroundofthecontroversyaroseinthedismissedapplication;factsaresimplified andgivenhereunder. TherespondentcompanybecamesickandwasorderedtobewoundupbyBIFR.Thewindinguppetitionwasbefore theDelhiHighCourt.TheappellantwasthesuccessfulbidderintheauctionconductedbytheTehsildartodisposeof themovablepropertiesofthecompany.Whileremovingthemovablegoodshehadalsoremovedsomeimmovable property like plant and machinery. Meanwhile, some other proceedings were initiated before the MP High Court to whichtheappellantwasaparty.TheDelhiHighCourtappointedtheofficialliquidatorandtheimmovableproperties were put to auction sale The appellant moved an application not to sell the plant and machinery as he had already boughtthesameundertheauctionsaleconductedbytheTehsildar.Theapplicationwasdismissed. Decision: Appealdismissed. Reason:HavingheardlearnedCounselforthepartiesandperusedtherelevantdocuments,weareoftheopinionthat thepresentAppealfiledbytheAppellantiswithoutmeritanduntenableforthefollowingreasons: (a) Firstly, the contention of the Appellant that it had purchased all the plant and machinery of the Company in liquidationandonlyland,buildingandotherpermanentstructureswerenotpurchasedbyit,iscontradictedbytheir ownstatementsmadeinearlierproceedings. (b)Secondly,aspertherecordsoftheTehsildaritisseenthatallthatwaspurportedlysoldintheauctionconducted by the Collector and Tehsildar, Morena and all that was purchased by the Appellant in the auction, was only the "movableproperty"i.e."ChalSampatti".TheproceedingsheetpreparedbytheTehsildar,Morenaclearlyrecordsthat thebidderswereinformedthattheimmovablepropertywasnotbeingsoldandonlythe"ChalSampatti"wasbeing sold.Thebiddersweregiveninspectionofthe"ChalSampatti"i.e.plantandscrapandbidswereinvited. (c) Thirdly, the Nazir, Tehsil Morena sent a communication to the Additional Tehsildar, Morena on 28th May, 2002 statingthatonthesaiddateajointinventoryofthemovablepropertieshadbeenpreparedwhichincludedonlythose whicharelyingonthegroundandwerenotattachedtotheearth. (d)Fourthly,theTehsildar,Morenareportedon9thJune,2002thattheAppellanthadremovedallthemovableassets lastlybetween28thMay,2002and9thJune,2002.Itwasreportedbyhimthatthereisnoothermovableproperty existingonthesite. (e) Lastly, the communication dated 1st March, 2005 addressed to the Official Liquidator of this Court by the AdditionalTehsildar,SubTehsil,Banmore,DistrictMorena,MadhyaPradesh,clearlystatesthattheTehsildar,Morena hadforthepresentonlyauctionedmovablepropertyi.e.propertieswhicharelyingonthesiteandwasnotembedded intheearth. ThelearnedSingleJudgewhiledealingwiththeaspect,whethertheplantandmachineryinthefactorypremisesofthe Companyinliquidationwasmovableorimmovableproperty,alsoreliedontheJudgmentsinDuncansIndustriesLtd.v. State of U.P. & Ors., (2000) 1 SCC 633 and M/s T.T.G. Industries Ltd. Madras v. Collector of Central Excise, Raipur, (2004)4SCC751,andcametotheconclusionthatheavymachinery,plantandequipmentsasalsotheshedsinstalled by the Company in liquidation, at the time of their installation or erection, were installed or erected with a view to permanentlyinstallanderecttheplantatthesite,whichestablishedthatthemachineryhadbeenimbeddedintothe earthwiththeintentionofpermanentlyestablishingtheplant.ThelearnedSingleJudgethereforeconcludedthatthe machinery,plantandshedsatthefactorysiteoftheCompanyinliquidation,exceptthosewhichwerenotattachedto theearth,constitutedmovablepropertypurchasedbytheAppellant.Wedonotfindanyinfirmityorperversityinthis finding arrived at by the learned Single Judge having considered the principles enunciated by the Supreme Court in DuncansIndustriesLtd.(supra)andM/sT.T.G.IndustriesLtd.Madras(supra).

TAXLAWS BHARTITELEMEDIALTD;TATASKYLTD;BHARATBUSINESSCHANNELLTD;DISHTVINDIALIMITEDv.GOVERNMENT OFNCTOFDELHI&ANR[DEL] W.P.(C)2194/2010,W.P.(C)1312/2010andW.P.(C)2718/2010andW.P.(C)4621/2010 BadarDurrezAhmed&V.K.Jain,JJ.[Decidedon05/09/2011] Section 65(105)(zk) of the Finance Act, 1994 read with sections 2(a), 2(aa), 2(m)(vi), 7(1), 8(2)of the Delhi EntertainmentsandBettingTaxAct,1996ProvisionofDTHserviceImpositionofentertainmenttaxbyStateAct WhetherlevyconstitutionalHeld,Yes. Brieffacts: These petitions raise common issues and are, therefore, being decided together. Briefly put, the challenge is to the DelhiEntertainments and Betting Tax Act, 1996 (hereinafter referred to as ''the said Act'') tothe extentitimposesataxonentertainmentthrough''directtohome(DTH)service''. ThepetitionerscontendedthattheDTHserviceisabroadcastingservicefallingwithinthemeaningoftaxableservice undersection65(105)(zk)oftheFinanceAct,1994andisamenabletoservicetax@10.33%onthegrossamountpaid by a subscriber for providing the DTH broadcasting service. The service tax is imposed by the Finance Act, 1994 in exerciseofParliament'sexclusivepowertolevyataxonservicesunderarticle246(1)readwithEntry92CofListIofthe VIIthScheduletotheConstitutionofIndia.ItwasalsocontendedonbehalfofthepetitionersthatParliamentalonehas theexclusivepowertotaxDTHservicesandthattheStatesdonothaveanypowertotaxthesaidservicebyanyname called.ItisarguedthattheStatelegislaturecannot,intheguiseofimposingataxonentertainments,inexerciseofits powers under Entry 62 of List II of the VIIth Schedule to the Constitution, impose a tax on the DTH service. Consequently,itwassubmittedthatthesaidAct,totheextentitattemptsatencompassingDTHserviceswithinthe ambitofentertainmenttax,isunconstitutional.Itisfurtherarguedonbehalfofthepetitionersthatthetaxableevent for the levy of service tax is exactly the same as the taxable event for the levy of entertainment tax, which is, the provision of DTH service by transmitting DTH signals. And, therefore, there is a clear trespass into Parliament's exclusivedomain. Ontheotherhand,theGovernmentofNationalCapitalTerritoryofDelhibaseditsargumentsonthe"aspecttheory", whereunderthesametransactionoractivitymayhavemorethanoneaspectandtheseaspectsmayfallwithinentries ofdifferentlists.Thus,whileoneaspectmaybetaxedunderanentryinListIanotheraspectmaybetaxedunderan entryinListII.Therefore,bothParliamentandtheStatelegislatureswouldbecompetenttomakelawsfortaxingthe aspectrelevanttothemwithoutimpingingoneachother'sdomains.AccordinglyDTHservicehadtwoaspects(1)a serviceaspect;and(2)anentertainmentaspect.TheformeristaxedundertheFinanceAct,1994readwithentry92C ofListIandthelatterissubjectedtotaxasanentertainmentunderthesaidActreadwithentry62ofListII.Itwas furthersubmittedthatthereatwoseparateanddistincttaxableeventsinrespectofthetwoaspects.Itwastherefore contended that the said Act, by including DTH service within the ambit of entertainment, had not transgressed the Constitution. Inrejoinder,Petitionerssubmittedthatthe"aspecttheory"canonlybeinvokedandappliedinordertojustifythelevy of two taxes on one transaction if the transaction gives rise to two distinct and different taxable events, such as manufactureandsaleofgoodsorholdingalicencetopracticeandrenderingprofessionalservicesandsoon.Thatin the present case the event for the service tax regime is the provision of the broadcasting service and in the entertainmenttaxregimecontemplatedunderthesaidActalsothetaxingeventistheprovisionofDTHbroadcasting service.Thus,accordingtoPetitioners,thetaxableeventbeingthesame,theaspecttheorywouldhavenoapplication and,withoutthat,theimpostofentertainmenttaxonDTHservicewouldbeunconstitutional. Decision: Petitiondismissed. Reason:ThefirstthingistoseeastowhetherthereisanyoverlapinsofarasEntry92CofListIandEntry62ofListII areconcerned?Entry92CofListIprovidesfor"taxesonservices"whileEntry62ofListIIrelatesto"taxesonluxury, including taxes on entertainment, amusements, betting and gambling". The two entries clearly operate on entirely different fields. As there should not be, there is no overlapping insofar as the two entries per se are concerned. Therefore, the next question would be whether the said Act, to the extent it imposes an "entertainment tax" on ''directtohome(DTH)service'',fallswithinEntry62ListIIornot?Thisrequiresthedeterminationofthetruenature andcharacterofthetax.IfwecometotheconclusionthatthetaxonDTHservicecontemplatedunderthesaidActis, byitsnatureandcharacter,irrespectiveofitsnomenclature,ataxonentertainmentandnotataxonservices,then,it cannot be said that there is any trespass into Parliament's exclusive domain of legislating on the field of "taxes on services"underEntry92CofListI.However,ifwecometotheconclusionthatthetaxonDTHserviceasenvisioned underthesaidActis,byitsnatureandcharacter,ataxonaservice,then,clearly,itwouldalsohavetobeheldthatthe saidActhasencroacheduponthepowerofParliamenttotaxservices. Clearly,then,thekeyquestioniswhatisthetruenatureandcharacterofthetaxunderthesaidActinrespectofDTH service?Atthisjunctureitwouldbeappropriatetoclearthegroundthatthemeasureofataxortheincidenceofatax

ortheeconomiceffectsofataxarenotmaterialindeterminingthetruenatureandcharacteroftheimpost.So,the argumentthatthepetitionershavealreadybeensubjectedtoservicetaxonbroadcastingservicesandthereforethe impostunderthesaidActisnothingbutanothertaxonthesame"amount"twiceover,isofnoconsequence.Theonly thingthatneedstobeseeniswhatisthetruenatureandcharacterofthetaxonDTHserviceunderthesaidAct?Isit inrealityataxonentertainmentorisitataxonaservice? Thechargingsectionitselfmakesitclearthatthelevyisonentertainmentanditispaidonallpaymentsforadmission toanentertainment.Therearethreeveryimportantwordsusedinsection7(1)ofthesaidActandtheyare"levied" (orlevy),"paid"and"collected".Thesewordsareusedindistinctanddifferentsensesandmustnotbeconfusedwith eachother.Thetaxis"levied"on"entertainment",itis"paid"onall"paymentsforadmissiontoanentertainment"and it is "collected" by "the proprietor" and "paid" to the Government in the manner prescribed. It is clear from this schemethatthetaxisneitheronprovideroftheDTHservicenorontheDTHservicenoronthepersonentertained. ThoughtheincidenceofthetaxmayfallontheultimatesubscriberandthetaxmayhavetobecollectedbytheDTH service provider and paid to the government but, those are matters concerning incidence and measure of the tax, which,wehaveseen,isirrelevantfordeterminingthesubjectmatterofatax. Letusconsidertheprovisionsofsection7(1)infurtherdetail.Theentertainmenttaxistobe"paid"on"paymentsfor admission to an entertainment". Section 2(m) defines the expression "payment for admission" to, inter alia, include [s.2(m)(vi)]anypaymentmadebyapersonbywayofcontribution,subscription,installationorconnectionchargesor anyotherchargescollectedinanymannerwhatsoeverforentertainmentthroughdirecttohome(DTH)broadcasting serviceordistributionoftelevisionsignalsandvalueaddedserviceswiththeaidofanytypeofaddressablesystem, which connects a television set, computer system at a residential or nonresidential place of subscriber's premises, directlytothesatelliteorotherwise.Letuscomparethiswiththetraditionalconceptof"paymentforadmission"as contemplated in section 2(m)(i) of the said Act to mean "any payment made by a person for seats or other accommodation in any form in a place of entertainment". This brings to fore the classical concept of payment for a cinema ticket or a theatre ticket. Without the ticket you cannot enter the place of entertainment and, therefore, cannot receive the entertainment. Times have changed, technology has changed and this has brought about a completeupheavalinthemannerofdeliveringentertainment.Ourdrawingroomshavetakentheplaceofthecinema hallortheatreandthecableTVorDTHconnectionhastakentheplaceofthepaperticket.Similarly,moneypaidfor thetickethasbeensubstitutedbysubscriptionmoneypaidfortherelevantconnection(i.e.,cableorDTH,asthecase maybe).Justastherecouldbenoadmissiontoaplaceofentertainmentwithoutaticket,therecannotbeadmissionto entertainment provided through a cable service or DTH service without a connection. Section 2(aa) of the said Act, inter alia, stipulates that in the case of entertainment through cable service and directtohome (DTH) service, each connectiontoasubscribershallbedeemedtobeanadmissionforentertainment.InthissensetheDTHconnectionis the "virtual ticket" and the payments for it including subscription money are the payments for admission to entertainments. Letusunderstandtheroleplayedbythepetitionersindeliveringentertainmentdirectlyintothehomesofindividual subscribersorroomsofhotelguests.ThepetitionersdownlinkthesignalsfromvarioussatellitesofvariousTVchannels attheirhubstations.FromtheretheyuplinkthesignalstotheirownKuBanddesignatedtransponderswhicharethen transmittedinKuBandthroughsatellites.Dishantennaeinstalledbythepetitionersattheirsubscribers'premisespick uptheseKuBandsignalswhicharethendecryptedbythesettopboxesandviewingcardsprovidedbythepetitioners. These decrypted signals are then viewed by the subscribers on their TV sets. Apart from installation charges, the subscribershavetopayamonthlysubscriptionrangingfromRs99/toRs400/dependingontheirchoiceofchannels. The payment for subscription is like the payment for a cinema ticket or a theatre ticket. Since the "admission" to entertainment in the case of entertainment through DTH service is continuous (i.e., 24 x 7 x 365), the subscription chargeisonamonthlybasis.TheDTHconnectionisa"ticket"tocontinualentertainmentatanytimeofthedayor night. This has been made possible because of advancement in technology. But, conceptually, the DTH connection whichenablesadmissiontoentertainmentisnodifferentfromthetraditionalcinematicketwhichpermitsentryintoa cinemahallforviewingafilm. ThepetitionershaveprovidedtheinfrastructurefordownlinkingsignalsofTVchannelsandofuplinkingthemtotheir Ku Band designated transponders and so on till the signals are viewable by a subscriber on his TV set or display monitor.Byallowingtheflowofcontentthroughtheirinfrastructuralsetuptheyareprovidingaservice.Fordoingso theyaresubjectedtoservicetaxundertheservicetaxregimeputinplacebyParliamentinexerciseofitslegislative powerunderarticle246oftheConstitutionreadwithEntry92CofListIoftheVIIthSchedulethereto.Underthesaid Act, the subject matter of the tax is the entertainment provided by the content that flows through the petitioners'' system.TheDTHserviceprovider,inasenseonlyactsasaconduitbetweenthecontentproviders(i.e.,TVChannels) andthecontentviewers(i.e.,subscribers).Itistheentertainmentderivedfromthecontentthatisthesubjectmatter

ofthetaxunderthesaidActandnottheserviceofenablingtheflowofcontentthroughtheDTHsystem.Thereisno scopeofconfusingonefortheother. Thus,inwhicheverwaythematterathandislookedat,theconclusionisclearthattheStateLegislaturehad(andhas) thelegislativecompetencetolevyanentertainmenttaxonallpaymentsforadmissiontoanentertainmentthrougha directtohome(DTH)ascontemplatedinSection7andotherprovisionsofthesaidAct. INDUSTRIAL&LABOURLAWS INDRAPRASTHAPOWERGENERATIONCOMPANYLTDv.PRATAPSINGH(WORKMAN)[DEL] W.P.(C)5546/2002 S.Muralidhar,J.[Decidedon05/09/2011] Industrial Disputes Act, 1947Non promotion of workman on the ground of no vacancyTribunal orders for promotionWhethercorrectHeld,yes. Brieffacts: The Petitioner, Indraprastha Power Generation Company Ltd. [IPGCL], challenges an Award dated 12thSeptember2001passedbytheIndustrialTribunal[Tribunal].BytheimpugnedAwardtheTribunalheldthenon promotionoftheRespondenttothepostofOperatortobeillegalanddirectedhimtobepromotedtothesaidpost witheffectfrom24thJune1985intheproperpayscale. Decision: Petitiondismissed. Reason:ThemainissueconcernsthenonpromotionoftheRespondentasOperator(Mechanical)fromadateearlier to 21st December 1988, the date on which he was ultimately promoted as such. The admitted position is that the RespondentsnamefiguredatserialNo.22atthepanelpreparedbyDPCinitsmeetingon5thJune1984althoughhe wasshownasadhoc.Itisseenthatasofthatdatealthoughinitiallyitwasstatedthatthereweretenvacantposts,this gotreducedtofiveandonlythatmanyregularAOswerepromotedasOperators.Withinafewmonthsthereafteron 19thNovember1984threemorepostsofOperatorswerefilled.ThisbroughtthetotalpostsofOperators(Mechanical) thatwerefilledtofive.OnemoreAO,SureshChandwhowasadhoc,waspromotedasOperator(Mechanical)on24th June 1985 bringing the total promoted in the Operator (Mechanical) stream to six. By the vacancy position initially projected,therewasstillonevacancyleftofOperator(Mechanical).AsregardsOperators(Electrical)therewerethree vacancies to begin with. Two were filled up on 24th July 1984 and one more on 19th November 1984. Thus all vacancies were exhausted. On what basis four ad hoc AOs from the Electrical stream were promoted as Operators (Electrical) on 24th June 1985 is not clear. On 24th June 1985 Suresh Chand an AO (Mechanical) who, like the Respondentwasshownasadhoc,waspromotedasOperator(Mechanical).Ifonewentbythevacancypositionasof June1984,therewasdefinitelyonemorepostofOperator(Mechanical)stillvacantason24thJune1985afterSuresh Chandwaspromoted.Theexplanationinthewritpetitionthattherewerenovacanciesasonthatdateisnotaccurate. Theotherexplanationisthattheworkmanwasregularizedonlyon12thAugust1982andsincehehadnotcompleted three years as on 24th June 1985 he could not be promoted. However, the workman has right from the beginning challengedthis.Thedocumentplacedbyhim,beforetheTribunal,showsthatbyFebruary1985thevigilancecasewas closed. In his crossexamination, MW1 could not explain why the workman was shown as ad hoc and why he was regularizedonlyon12thAugust1982.FurtherSureshChandwhowaspromotedon24thJune1985wasalsoshownas ad hoc in the panel. Since there was one vacancy of Operator (Mechanical) available as on 24th June 1985, the workman could have been promoted as such on ad hoc basis just like the four ad hoc AOs (Electrical) who were promoted as Operators on 24th June 1985 even when there were apparently no vacancies in the post of Operator (Electrical)ifonewentbytheoriginalvacancypositionasonJune1984.Thesecondaspectofthematterisofcourse thattherewasabacklogoffiveSCvacancies.NootherSCcandidateinthepanelhascomeforwardtolayaclaimfor promotionasOperator(Mechanical)earlierthantheRespondent.EvenassumingthattheRespondentworkmanwas shortofthreeyearsexperienceasregularAOifcomputedfrom12thAugust1982byabouttwomonthsason24th June1985,hecouldhavebeenpromotedonadhocbasisagainsttheremainingvacancyofOperator(Mechanical)with effectfrom12thAugust1985asthiswaswithintheeighteenmonthsperiodofvalidityofthepanelpreparedbythe DPCon6thJune1984.ThereforetheworkmanwasentitledtobepromotedasOperator(Mechanical)on24thJune 1985 itself or in any event on 12th August 1985.In the circumstances, this Court does not consider it necessary to interferewiththeimpugnedAwardoftheTribunal. GENERALLAWS BHARATRASIKLALASHRAv.GAUTAMRASIKLALASHRA&ANR[SC] CivilAppealNo.7334of2011[ArisingoutofSLP[C]No.15286/2011] R.V.Raveendran&AKPatnaik,JJ.[Decidedon25/08/2011] ArbitrationandConciliationAct,1996Section11Arbitratorappointedunderpartnershipdeedof1998inthefirst arbitrationapplicationApplicationforappointmentofarbitratorunderthepartnershipdeed2000wasobjectedto

onthegroundoffabricationofdeedCourtappointsthearbitratorof1998deedtodecidetheissueofthevalidityof the2000partnershipdeedWhethervalidHeld,No. Brieffacts: This is a dispute relating to a family partnership firm. The appellant and first respondents are brothers.Adeedofpartnershipdated12.6.1988wasenteredamongtheappellant,respondentandtheirgrandfather Mr.KanjiPitamberAshratocarryonthebusinessunderthenameandstyleofM/s.KanjiPitamber&Co.,theirshares being40%,30%and30%respectively.Clause11ofthesaidagreementprovidedthatalldisputesbetweenthepartners regardingtherightsandliabilitiesofpartnersorinregardtothetransactionsoraccountsofthepartnershipshallbe referredtoarbitration. KanjiPitamberAshradiedon4.9.1991.Appellantclaimedthatthepartnershipbusinesswascontinuedbyhimandthe first respondent by increasing their profit and loss ratio from 30% to 50% each. According to the first respondent, immediately after the death of their grandfather, a fresh partnership deed was executed on 6.9.1991 and again anotherdeedwasexecutedon19.5.2000bytheappellantandfirstrespondent;thatunderdeeddated6.9.1991,the shareoftheappellantwasreducedfrom50%to25%andunderthedeeddated19.5.2000,theshareoftheappellant wasreducedfrom25%to10%withafurtherconditionthatiftheappellantdidnotattendtothebusinessonaccount of his commitments elsewhere, the entire profit and loss of the business shall belong to or borne by the first respondent.Thedeeddated19.5.2000alsocontainedanarbitrationclause. ThefirstrespondentmovedtheHighCourtfortheappointmentofarbitratorunderthearbitrationclausecontainedin 19.5.2000 partnership deed and the appellant objected to the validity of the deed as a forged and fabricated document.Meanwhile,grandmotherofthepartieshasalsomovedanapplicationfortheappointmentofarbitrator, claiminghershareinthefirmasthelegalheirofKanjiPitamberAshra,basedon1998partnershipdeed. Anarbitratorwasappointedontheapplicationofthegrandmother.TheHighCourtappointedthesamearbitratorto decide the validity of the 2000 partnership deed also. The appellant had challenged this order before the Supreme Court. Decision: Appealallowed. Reason:It is clear that the question whether there is an arbitration agreement has to be decided only by the Chief Justice or his designate and should not be left to the decision of the arbitral tribunal. This is because the question whetherthereisarbitrationagreementisajurisdictionalissueandunlessthereisavalidarbitrationagreement,the application under section 11 of the Act will not be maintainable and the Chief Justice or his designate will have no jurisdictiontoappointanarbitratorundersection11oftheAct.ThisCourtalsomadeitclearthatonlyinregardtothe issuesshowninthesecondcategory,theChiefJusticeorhisdesignatehasthechoiceofeitherdecidingthemorleaving themtothedecisionofthearbitraltribunal.Eveninregardtotheissuesfallingunderthesecondcategory,thiscourt made it clear that where allegations of forgery or fabrication are made in regard to the documents, it would be appropriatefortheChiefJusticeorhisdesignatetodecidetheissue.Inviewofthissettledpositionoflaw,theissue whethertherewasanarbitrationagreementoughttohavebeendecidedbythedesignateoftheChiefJusticeandonly ifthefindingwasintheaffirmativehecouldhaveproceededtoappointtheArbitrator. LearnedcounselforthefirstrespondentsubmittedthattheappellanthasalreadyagreedfortheappointmentofMr. KetanParekhasthearbitratorintheapplicationfiledbytheirgrandmotherundersection11oftheAct,withrespectto herclaimforashareinthefirm;andthedisputebetweenthetwobrothersalsobeinginregardtotheextentofthe sharesinthefirm,itwouldbepropertohaveitdecidedbythesamearbitrator.Disagreeingwiththesaidsubmission, learnedcounselfortheappellantsubmittedthathisgrandmother'sclaimwaswithreferencetothepartnershipdeed dated 12.6.1988 and as the said deed contained an arbitration agreement, he had agreed for appointment of an arbitrator.Hesubmittedthatmerelybecausehehadconsentedforappointmentofanarbitratorinregardtothedeed dated12.6.1988,andhadexpressedconfidenceinthearbitrator,itdoesnotmeanthatheshouldagreeforarbitration evenwherearbitrationwasclaimedinpursuanceofaprovisioncontainedinaforgedandfabricateddocument,which wasmateriallydifferentfromthedeeddated12.6.1988. Itiswellsettledthatanarbitratorcanbeappointedonlyifthereisanarbitrationagreementinregardtothecontract in question. If there is an arbitration agreement in regard to contract A and no arbitration agreement in regard to contractB,obviouslyadisputerelatingtocontractBcannotbereferredtoarbitrationonthegroundthatcontractA has an arbitration agreement. Therefore, where there is an arbitration agreement in the partnership deed dated 12.6.1988, but the dispute is raised and an appointment of arbitrator is sought not with reference to the said partnership deed, but with reference to another partnership deed dated 19.5.2000, unless the party filing the applicationundersection11oftheActisabletomakeoutthatthereisavalidarbitrationclauseasperthecontract dated19.5.2000,therecanbenoappointmentofanarbitrator. Wethereforeallowthisappeal,setasidetheorderoftheHighCourtappointinganarbitratorandremitthematterto the High Court for deciding the questions whether the deed dated 19.5.2000 was forged or fabricated and whether thereisavalidandenforceablearbitrationagreementbetweentheparties.

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RAJEEVHITENDRAPATHAK&OTHERSv.ACHYUTKASHINATHKAREKAR&ANR[SC] MOHLEATHERSv.UNNITEDCOMMERCIALBANK[SC] CivilAppealNo.4307of2007andCivilAppealNo.8155of2001 DalveerBhandari,J.[Decidedon19/08/2011] ConsumerProtectionAct,1986PowertoreviewWhetherstatecommissionhaspowertoreviewitsorderHeld, No.WhetherNationalCommissionhaspowertoreviewitsorderHeld,Yes. Brief facts: These appeals emanate from the order dated 16.11.2005 in Revision Petition No.551 of 2005 and order dated 12.7.2001 in Miscellaneous Petition No.1 of 2001 in Original Petition No.110 of 1993 passed by the National ConsumerDisputesRedressalCommission,NewDelhi.Themainquestionwhicharisesforconsiderationiswhetherthe DistrictConsumerForumsandtheStateCommissionshavethepowertosetasidetheirownexparteordersorinother wordshavethepowertorecallorreviewtheirownorders? Thequestionsoflawinvolvedinboththeappealsareidentical,therefore,wedeemitappropriatetodisposeofboth theseappealsbyacommonjudgment. CIVILAPPEALNO.4307OF2007 Therespondentinthiscasefiledacomplaintagainsttheappellantsformedicalnegligenceclaimingacompensationof Rs.15,00,000/. The complainants did not take necessary steps to remove objection and to complete procedure and therefore the State Commission, Maharashtra dismissed the complaint for want of prosecution. On 04.11.2004, the complainants filed an application for recalling 9.9.2004 order and consequently the State Commission recalled the orderdated9.9.2004andrestoredthecomplaint.ThiswaschallengedbeforetheSupremeCourt. TheappellantsaggrievedbythesaidorderpreferredaRevisionPetitionNo.551of2005beforetheNationalConsumer DisputesRedressalCommission,NewDelhi.Theappellantsintherevisionpetitionmadetwomainargumentsbefore theCommission:firstly,thattheStateCommissiondidnothavethepowertorestorethecomplaintand,secondly,that the State Commission restored the complaint without issuing notice to the appellants. The National Commission dismissed the revision petition which has been challenged by the appellants before this Court. The court was called upontodecidewhethertheStateCommissionhasthepowertorecallanexparteorder. CIVILAPPEALNO.8155OF2001 InCivilAppealNo.8155of2001,theNationalCommissionpassedanexparteorderandintheappealagainsttheorder, thisCourtgavelibertytotheappellantstoapproachtheCommissionforsettingasidetheexparteorder.Thereafter, an application was filed by the complainants for review of the order. The Commission vide order dated 12.7.2001 (reliedonthejudgmentofJyotsana'scase)dismissedtheapplication.Aggrievedbythesaidorder,theappellanthas filedthisappeal. Decision:StateCommissionhasnopowertoreviewitsownorderwhileNationalCommissionhas. Reason: We have carefully scrutinized the provisions of the Consumer Protection Act, 1986. We have also carefully analyzedthesubmissionsandthecasescitedbythelearnedcounselfortheparties. OncarefulanalysisoftheprovisionsoftheAct,itisabundantlyclearthattheTribunalsarecreaturesoftheStatuteand derivetheirpowerfromtheexpressprovisionsoftheStatute.TheDistrictForumsandtheStateCommissionshavenot beengivenanypowertosetasideexparteordersandpowerofreviewandthepowerswhichhavenotbeenexpressly givenbytheStatutecannotbeexercised. ThelegislaturechosetogivetheNationalCommissionpowertoreviewitsexparteorders.Beforeamendment,against dismissalofanycasebytheCommission,theconsumerhadtorushtothisCourt.TheamendmentinSection22and introduction of Section 22A were done for the convenience of the consumers. We have carefully ascertained the legislativeintentionandinterpretedthelawaccordingly. Inviewofthelegalposition,inCivilAppealNo.4307of2007,thefindingsoftheNationalCommissionaresetasideas far as it has held that the State Commission can review its own orders. After the amendment in Section 22 and introduction of Section 22A in the Act in the year 2002 by which the power of review or recall has vested with the National Commission only. However, we agree with the findings of the National Commission holding that the ComplaintNo.473of1999berestoredtoitsoriginalnumberforhearinginaccordancewithlaw.