21. Pay and allowances shall cease to accrue from the date as an employee ceases to be in service. In the case of an employee dismissed, removed or compulsorily retired from the Authority's service, the pay and allowances shall cease from the date of his dismissal, removal or compulsory retirement. In the case of an employee who dies while in service, they shall cease from the day following that on which the death occurs. =============... ... ...

Pay and allowances are not payable for the part of a month during which an employee leaves or discontinues service without giving due notice, unless the competent authority waives that notice requirement.

Pay and allowances accrue from the commencement of an employee's service and are payable on the afternoon of the last working day of each month for service performed during that month. An employee proceeding on ordinary leave, excluding extraordinary leave, for a period of at least one month may obtain one month's pay and allowances in advance upon application.

SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER For the Assessee : Shri Firoze B. Andhyarujina, A.R. & Shri Maneck Andhyarujina, AR. For the Revenue : Shri H.M. Bhatt, D.R. ORDER Per Bench : All these four appeals are filed by the assessee against the different orders of Commissioner of Income Tax passed under section 250 of the Act pertaining to assessment year 2018-19 & 2020-21. For the sake of convenience all these appeals are adjudicated together by... ... ...

Pay, allowances, welfare schemes and other employee benefits may be determined by the Authority at its discretion. Separate short-term recruitment arrangements may be used for senior expatriates or Indian citizens working abroad where expertise is unavailable domestically. Exceptional lateral recruits on deputation or absorption may receive a personal special compensation allowance where the required talent cannot ordinarily be sourced internally, from the public sector or through open-market recruitment. Improved pay packages may be offered to attract industry talent.

17. An employee promoted from one grade to another shall be liable to be reverted without notice at any time within one year of such promotion, if his performance is not satisfactory during the period of probation or for any other reasons to be recorded in writing. However, Competent Authority if so desires, may grant one-month advance notice. =============... ... ...

16. (1) All promotions shall be made at the discretion of the Authority and notwithstanding his seniority in a grade no employee shall have a right to be promoted to any particular post or grade. Provided that an employee, who has put in a minimum of 3 years of service in any post or grade, when promotion opportunities arise, shall be eligible for consideration of promotion to a higher post. Provided further that an employee in any grade in the cadre of secretarial staff and MTS who po... ... ...

15. (1) An employee confirmed in the services of the Authority shall ordinarily rank for seniority in his/her grade, according to the date of his/her confirmation in that grade as follows: (a) All India direct recruitment through open competition/internal promotions through switch over to the officer cadre: an employee on probation shall ordinarily rank for seniority among the employees selected along with him/her in the same batch according to the ranking assigned to him/her at the tim... ... ...

CHAPTER III RECORD OF SERVICE, SENIORITY, PROMOTION AND REVERSION 14. (1) A record of service shall be maintained by the Authority in respect of each employee at such place or places and shall be kept in such form and shall contain such information as may be specified from time to time. =============... ... ...

13. (1) An employee shall retire at 60 years of age. Provided that the Authority may retire any employee on, or at any time after the completion of 55 years of age or 30 years of total service, whichever is earlier, by giving him three months' notice in writing. (2) An employee, who attains the age of superannuation on any day other than the first day of any calendar month, shall retire on the last day of the month in which he completed his age of retirement. (3) An employee may... ... ...

12. (1) An employee shall not leave or discontinue his service in the Authority without first giving notice to the Competent Authority, in writing of his intention to leave or discontinue the service. (2) The period of notice required shall be - (a) In the case of employees holding the post on regular basis, three months; (b) In the case of employees holding the post on probation, one month; Provided that Chairperson may waive the period of notice required under this ... ... ...

11. Except as otherwise provided by or under the Regulations, "service" of an employee shall be deemed to commence from the working day on which an employee reports for duty in an appointment covered by these Regulations at the place and time intimated to him by the Competent Authority. Provided that if he reports afternoon, his service shall commence from the next following working day. =============... ... ...

10. (1) An employee directly appointed in any of the specified scales of pay shall be on probation for a period of two years. (1A) An employee promoted to one grade/scale to another shall be on probation for a period of one year. (2) Chairperson may, if he considers it necessary extend the period of probation up to a period of one year for unsatisfactory performance (or) reduce or dispense with period of probation for reason to be recorded in writing. (3) Save as otherwise provided ... ... ...

9. (1) No person who has ceased to be in the service of the Authority may be re-employed without the specific sanction of, and on such terms and conditions as may be specified by the Authority. Person who has ceased to be in service of the Authority by way of removal or dismissal or compulsory retirement shall not be eligible for re-employment. (2) Except as otherwise provided by the Authority at the time of his re-employment, these Regulations shall apply to a person who is re-employed i... ... ...

8. All initial appointments shall be made on the minimum pay of the grade to which the appointment is made provided the Competent Authority may keeping in view the higher academic qualifications, special experience of value to the Authority and salary in the previous job, grant additional increments, not exceeding four in the scale of pay fixed for the grade in which the appointment is made. =============... ... ...

CHAPTER II APPOINTMENTS, PROBATION AND TERMINATION OF SERVICE 6. (1) The whole-time employees of the Authority shall be classified as follows: (a) Officers (Grade A, B, C, D, E, F and Executive Director); (b) Executive Assistant, Senior Executive Assistant, Executive Superintendent (c) Multi-Tasking Staff, Multi-Tasking Staff Grade A, Multi-Tasking Staff Grade B (2) The Authority shall specify from time to time the pay of each post or group of posts and sh... ... ...

5. (1) The power to implement these regulations vests in the Chairperson who is also empowered to issue such administrative instruction as may be necessary to give effect to and carry out the purposes of these regulations or otherwise to secure effective control of the employees and decision of the Chairperson shall be final and binding on the employees. (2) The power exercisable by an authority under these regulations shall also be exercisable by any authority superior to the authority f... ... ...

4. Chairperson's power to delegate The Chairperson may delegate to the whole-time member of the Authority or Executive Director or Committee of Executive Directors or any Officer subject to such condition as he may think fit to impose, all or any of the powers conferred upon him by these Regulations. =============... ... ...

Commissioner of State Tax Chhattisgarh, Raipur Raipur, 21th September, 2017 Subject: In exercise of the powers conferred by rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017. (Sangeetha P.) Commissioner of State Tax Chhattisgarh, Raipur ============... ... ...

3. (1) In these regulations, unless there is anything repugnant in the subject or context- (a) "Act" means the International Financial Services Centres Authority (IFSCA) Act, 2019. (b) "Authority" means the International Financial Services Centres Authority constituted under Section 4 of the Act. (c) "Chairperson" means the Chairperson of the Authority and, in relation to the powers exercisable by him, includes whole-time member of the Authority or a Committee of E... ... ...