Ward Officers acting as Pairvi Officers must comply with court summons, notices, orders and directions, attend required hearings, and produce records in accordance with due procedure. They must timely prepare litigation documents and evidence, coordinate with government counsel and relevant officials, preserve confidentiality, and maintain updated records of court-related activities. Negligence causing an adverse judicial ruling remains the responsibility of the concerned officer or official, and non-compliance may attract strict action under law.

From commencement, the Securities and Exchange Board of India regulations governing insider trading and fraudulent and unfair trade practices in the securities market cease to apply within the International Financial Services Centre. Actions taken, or purportedly taken, under those regimes before commencement remain preserved and are deemed to have been taken under the corresponding market-abuse provisions.

The Authority may relax strict enforcement of any market-abuse regulatory requirement where this serves development of the financial services market in the International Financial Services Centre, with reasons recorded in writing. An applicant must submit grounds and details of the requested relaxation with the prescribed non-refundable fee. A complete application, including clarification responses, must be processed within sixty days, and reasons must be recorded for acceptance or refusal.

Power to specify implementation norms and issue clarifications enables the Authority to prescribe subsidiary norms, procedures, processes and additional requirements necessary for implementing the prohibition of market abuse framework and incidental matters. It also permits issuance of clarifications where required for operational application of regulatory requirements.

12. . In order to remove any difficulties in the interpretation or application of the provisions of these Regulations, the Authority may issue directions or clarifications through subsidiary instructions. =============... ... ...

11. . The Authority may, without prejudice to any action under the corresponding provisions of the Act or the regulations made thereunder, by an order for reasons to be recorded in writing and in the interests of investors and securities market, take any of the following actions against a person regulated by the Authority, for contravention of the provisions of these Regulations,- (a) issue a warning or censure; or (b) suspend or cancel the registration of such person. ==... ... ...

10. . Any contravention of these Regulations shall be dealt with by the Authority in accordance with the corresponding provisions of the Act. =============... ... ...

CHAPTER IV MISCELLANEOUS 9. . (1) Every listed entity shall put in place an adequate and effective system of internal controls and a code of conduct to ensure compliance with these Regulations to prevent market abuse. (2) The internal controls shall, inter-alia, provide for the following,- (a) identification and maintenance of confidentiality of material non-public information; (b) placing adequate restrictions on procurement and communication of material non-public... ... ...

8. . (1) Without prejudice to regulation 7, no person shall indulge in a manipulative, fraudulent or unfair trade practice in the securities market. (2) Dealing in securities shall be deemed to be manipulative, fraudulent or unfair trade practice if it involves any of the following,- (a) knowingly indulging in an act which creates false or misleading appearance of trading in the securities market; (b) dealing in securities not intended to effect transfer of beneficial own... ... ...

CHAPTER III PROHIBITION OF MANIPULATIVE, FRAUDULENT AND UNFAIR TRADE PRACTICES 7. No person shall directly or indirectly,- (a) buy, sell or otherwise deal in securities in a fraudulent manner; (b) use or employ, any manipulative or deceptive device or contrivance in contravention of the provisions of the Act, the Securities and Exchange Board of India Act, 1992 (15 of 1992), or the rules or regulations issued thereunder, in relation to trading of securities listed or ... ... ...

6. . (1) Every listed entity shall have a policy for disclosures by designated persons in accordance with the requirements specified in this regulation. (2) Every designated person shall disclose to the listed entity the number of specified securities acquired or disposed of by him or his immediate relatives, within two trading days of such transaction, if the value of the specified securities traded, whether in one transaction or in a series of transactions, over any calendar quarter, agg... ... ...

Office of The Commissioner of Customs (NS-II) Nhava Sheva Customs, Raigad, Maharashtra- 400 707. F. No. S/12-Gen-Misc-131/20-21/DBK JNCH Date: 15.05.2021 Public Notice No. 45/2021 DIN No. 20210578NT0000555B95 Subject: - reg Attention of all exporters, their authorised representatives, trade and Industry associations and other stakeholders is invited to the special drive launched last year for priority disposal of pending Customs refunds, IGST Refunds and Customs Duty Drawba... ... ...

5. . (1) No insider shall trade or cause any other person to trade in securities that are listed or proposed to be listed, when in possession of material non-public information. (2) Where a person has traded in securities while being in possession of material non-public information, it shall be presumed that such trade(s) were executed on the basis of such information possessed by him. (3) Where a person has traded in securities while in possession of material non-public information, he... ... ...

CHAPTER II RESTRICTIONS ON COMMUNICATION AND TRADING BY INSIDERS 4. . (1) No insider shall communicate, provide or allow access to any material non-public information relating to an entity or securities listed or proposed to be listed to any person, including other insiders, except where such communication is in furtherance of legitimate purposes, performance of duties or discharge of legal obligations. Explanation.- For the purposes of this regulation, the expression "legitimate pur... ... ...

Market abuse includes insider trading and manipulative, fraudulent and unfair trade practices. An insider is a connected person or a person possessing or having access to material non-public information. Such information is non-generally available information relating to an entity or its securities that is likely to materially affect securities prices upon public dissemination, including financial results, significant transactions, defaults, insolvency matters, forensic audits, regulatory action and material litigation. Fraud covers deceptive conduct intended to induce securities dealings, while good-faith general economic comments are excluded.

The IGCR framework permits job work for eligible concessional-duty imports, including outsourced manufacture, while excluding specified sensitive goods. Importers must provide prior information, execute a continuity bond, intimate imports and receipts, and maintain prescribed accounts. Goods sent for job work require challans and may remain with a job worker only for the permitted period. Imported goods must be used for their intended purpose or re-exported within the prescribed period; otherwise, differential duty and interest apply. Quarterly returns, job-worker records and penalties for contraventions form part of the compliance mechanism.

Section 194A(3)(v) excludes tax deduction at source on interest income paid by one co-operative society to another co-operative society. Interest paid by a district co-operative bank to primary agricultural credit societies on their fixed deposits falls within this exemption, as both payer and recipients are co-operative societies. Such interest payments are therefore not subject to tax deduction at source.

Regularization of IGST refunds claimed contrary to rule 96(10) concerns exporters who imported specified inputs without payment of integrated tax and compensation cess. The Central clarification applies mutatis mutandis under the Delhi GST framework to promote a uniform approach to regularization of the affected refunds.

Lottery winnings received by a resident from Sikkim remain chargeable under the Income-tax Act, 1961 despite deduction labelled as Sikkim income tax. Credit for the deducted amount is unavailable where it was not deducted under the Act and paid to the Central Government. However, taxable lottery income is confined to the net prize actually received: the amount withheld by the lottery authority as Sikkim income tax was not real income received by the taxpayer. The statutory restriction on deductions from lottery winnings does not require taxation of that unrealised gross amount.

Interest paid by a district co-operative bank to a primary agricultural credit society on fixed deposits falls within the exclusion for interest paid by one co-operative society to another under section 194A(3)(v). The payment is therefore outside the tax-deduction obligation that would otherwise apply to interest under section 194A(1), and no tax is required to be deducted at source.