From the President - The Chamber of Tax Consultants

From the President
The Supreme Court has struck down section 66A of the Information Technology Act. While
striking off, it had made vital observations that the provisions are arbitrary and excessively
and disproportionately invade the right of free speech and upsets the balance between such
right and the reasonable restrictions that may be imposed on such right. Hon'ble Bench made
another very important observation on scope of interpretation of terms too. It was pointed that if
judicially trained minds can come to diametrically opposite conclusions on the same set of facts
it is obvious that expressions such as "grossly offensive" or "menacing" are so vague that there
is no manageable standard by which a person can be said to have committed an offence or not
to have committed an offence. Quite obviously, an offender of Section 66A and the authorities
who are to enforce Section 66A have absolutely no manageable standard by which to book a
person for an offence under Section 66A. At this juncture it is worthwhile to note that India is
placed at 42nd position amongst 65 nations for Freedom on Net. During 2014 it has moved 5
places up.
Robustness of the Indian judicial system is again proved beyond doubt by this decision of the
Supreme Court. Court has consistently protected fundamental rights of the Indian citizen. So
as, in this decision too, Supreme Court heralded victory of freedom of speech. However, post
decision of Apex Court, while replying one of the query raised by an MLA, Maharashtra Chief
Minister has stated that the Centre is working on formulating a new law on the lines of Section
66(A) that was struck down by the SC. There was no conviction in the previous law and thus
a law is being formulated that will be strong and which will result in convictions. Irony is that
this verdict was welcomed by current Government and members of then Government too. Hence
now time would only tell how much would be real freedom of speech in days to come. It is to
be noted that the Supreme Court has already observed that an intelligible difference having a
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offences which are applied to free speech over the internet alone as opposed to other mediums
of communication.
Net neutrality! It’s a principle where all data on the Internet should be treated equally, not
discriminating or charging differently by user, content, site, platform, application, type of
attached equipment, or mode of communication. Net neutrality allows users to access any
website without restriction of charges, speed of accessing etc. In India, currently no law prevails
on the Net neutrality. Certain telecom service providers initially proposed to levy special charges
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dropped for time being. But recently again same telecom introduced another product wherein
telecom would provide free access to the products developed by specific app developers.
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Development of such platform would allow rich companies to subsidise data charges for
customers. Another telecom has already developed product wherein facebook can be accessed
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many, especially startups. Another contrary argument is that this provides win-win situation
for marketers and users. One may certainly agree that development of internet is only because
of Net neutrality. Hence DOT or TRAI should take up this matter and come up with the rules
before the party is spoiled.
At the Chamber various activities have been planned for the members. Recently CBDT has
issued Income Computation and Disclosure Standards effective from April 1, 2015. The Chamber
has objected against the issuance of the same as it goes against principles of ease of doing
business. Nevertheless once these standards are issued, the Chamber’s role is to educate its
members for proper compliance. Keeping this in mind Direct Taxes Committee has planned
to organise full day seminar in the month of April. Post issuance of these Standards, probably
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regulations have undergone changes over last few months. Hence to keep members abreast on
these regulation, Allied laws and Direct Tax Committee has organised programme on NBFC.
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organised musical programme for fellowship. Various other programmes are being held. For
details refer to the CITC News or visit the Chamber’s website.
Post change in the name of the Chamber, name of monthly newsletter CITC News, also
warranted change. Hence a step for changing name was initiated under the guidance of Editor
of Newsletter and Past President Shri Kishor Vanjara. Registrar of Newspapers of India has
approved new name as The CTC News. On completion of other formalities Newsletter would
be printed under new name.
When this journal reaches all, probably school exams would have been over and vacation
mood is setting in. This also reminds me of my golden schools days. In words of Valsa Geoge
holiday means –
Halting from all weary work
On a trip we went to avert nervous wreck
Lively days with many a jocund friend
In a jovial mood with no deadlines to tend
Diving into amusements gay
All anxiety kept wide at bay
Yearning to suck life in full
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Happy Summer Vacations!
Paras Savla
President
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