Emerging Trends in Commerce, Economics and Management”

Edited Book with ISBN
From a
National Level Reputed Publishing House
On
“Emerging Trends in Commerce, Economics and Management”
  
 Emerging trends in Commerce
 Emerging trends in Management
 Emerging trends in Economics
 Emerging trends In Information Technology
 
 Commerce, Economics & Management
 Digital Marketing
 GST
 Block Chain
 CSR
 Effect of Covid-19
 Service Sector and its Role in Economics
 Consumer Behavior in Organized Retail Market
 Organizational Models and Information Systems
 Corporate social responsibility
 Indian Banking scenario
 HRM and Evolutions in HRD
 Contemporary issues in Corporate governance
 Logistics and supply chain management
 Women Entrepreneurship
 Changing trends in business and commerce
 Globalization
 Holistic marketing
 Emerging trends in E-commerce
 Customer Relationship management
 Contemporary issues in Economics in India
 Contemporary issues in Banking
 Information Technology
 Information and Knowledge Management
 Artificial Intelligence
 Revolution in IT & Communication
 Cloud Computing
 Internet of Things
 Green Computing
 E waste
*ANY OTHER TOPIC RELATED TO MAIN THEME
 
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Last date – 15.05.2021

If your YouTube content is watched by Americans, Get ready to pay taxes to Google

The world’s giant tech company Google has now tightened its grip on those who earn from YouTube content. Lately, there’s been an increase in the no. of Indian YouTube content creators, be it beauty channels, educational channels, or entertainment channels. These channels receive large no. of views and subscribers not only from Indian but or also foreign viewers.

Becoming a YouTube influencer with large no. of subscribers has become an alternate career for many people and a good source of income too. Up until now there was no rule to pay any taxes for youtubers.

Now, Google has announced that it will collect 24 to 30 per cent tax every month from the makers of YouTube in other countries of the world, including India. The tax will be on the income generated by the American people viewing YouTube content.

Google warned in an e-mail, “As of May 31, 2021, if you tube creators do not provide their tax information, then 24 percent of the total income from the content will be deducted as tax. According to the new rule, tax will be deducted from people earning from YouTube every month.
The deduction of tax from the income of YouTube content creators will depend on certain factors. External creators apart from the US will have to give their information related to tax, then the content viewed by the American people can be taxed at the rate of 0 to 30 percent.
In such a situation, where you create such content which most of the people who see it are in America, then you will have to get ready for tax deduction. If there is a tax relief treaty between the US government and the government of the country of the relevant YouTuber, then it will also be applicable and will have to pay less tax.
Google’s tax arithmetic on YouTube can be understood as follows-
-If you did not share tax related information: 24% tax on worldwide income for the month
-If you hand over tax-related papers and are eligible for tax treaty benefits: 15% tax every month from income from American visitors
-Tax reported but not eligible for tax treaty benefits: A tax of 30 per cent will have to be paid every month from the total income from American visitors.
Google has started informing the youtubers about these changes through E-mails. Apparently, in America google already collected taxes from the Youtube content creators.

Due to lack of evidence, every day four children of sexual abuse are being denied justice

Rising cases of sexual abuse in young children shows that even though there are strict laws, but they are not being implemented with the same strictness. The figures which have come out reveal that childhood is still unsafe. On average, four of the sexually abused children are not getting justice every day, as the police close the case due to lack of evidence.

This fact came to light after studying the cases filed under the POCSO (Protection of Children from Sexual Offences) Act 2012 by the Kailash Satyarthi Children’s Foundation and how they were disposed. The data were collected on the basis of a study of cases filed between 2017 and 2019 at the National Crime Records Bureau. Meanwhile, the number of cases closed has increased. The police closed the cases citing lack of evidence after investigation and did not file charge sheets.
51% of cases of five states including UP, Haryana, Delhi. About 51% of the cases were reported in Madhya Pradesh, Maharashtra, Uttar Pradesh, Haryana and Delhi. The punishment percentage ranges from 30% to 64%. Most of the victims come from weaker sections. In this case, cases are closed.
3000 cases do not reach court: Around 3000 cases registered under POCSO
do not reach court after investigation and four victims children are not able to get justice every day and their cases are closed. Nearly 43% of cases were closed in 2019 as compared to 2017 and 2018.
Reason for closure of the case: Despite the registration of the case, the case does not reach the court for trial due to lack of evidence and evidence. In closed cases the police have considered the lack of evidence as the reason.
The matters required to form a monitoring unit should be monitored by a DSP level officer. It has been recommended to set up separate units to monitor child sexual abuse cases in all districts.

Changes in the rights given to Overseas Citizens of India (OCI), will be considered foreign nationals

India has changed the rights given to Overseas Citizens of India (O.C.I.) and placed them in the category of foreign national in various cases. Through the new notification issued under the Citizenship Act 1955, many restrictions have also been imposed on them.

The new notification will replace the three notifications issued in April 2005, January 2007 and January 2009. The government has taken this step after the defeat in recent cases related to it.
In a case the Home Ministry had revoked the O.C.I. status of an American-Indian doctor. He was preaching religion in Bihar giving treatment to the poor.
Although the practice of preaching the religion was exempted by the Delhi High Court for the doctors, as there was no law to stop the O.C.I. from doing so. Doctor was also asked to issue O.C.I. card back. 
In another case, the Karnataka High Court had asked O.C.I. students to be treated as Indian citizens during their admission in various courses.
By 2020, a total of 60 lakh people in the world have O.C.I. cards. These cards are given to such people and their matrimonial companions who are of Indian origin, people of Indian origin whose next generations became citizens of Pakistan and Bangladesh. 
O.C.I. card holders get an opportunity to live and work in India indefinitely. Like Indian citizens, many rights are also available.
Although they do not get Indian citizenship, neither can they vote and nor can get government post. The government can withdraw the OCI card whenever it wants.
Now O.C.I. will have to get special permission from research work to missionary or tablighi events in the country. The Ministry of Home Affairs will also have to take permission for journalism and its related activities and to go to various prohibited, restricted and protected areas. An important impact of the notification will be on O.C.I. journalists serving foreign institutions. They have to get permission from the Ministry of Home Affairs to work in India.
The O.C.I. category of people who are empowered in FEMA have also been considered as foreign nationals for activities under FEMA in the economic, financial and education sectors in the country. In this law enacted in 2003, till now they had rights like NRI.

How To Get A Netflix Free Account Easily

Do you feel like you are missing out on some amazing series and movies? Don’t worry; we have got just the thing for you. No more FOMO for you all. The sneaky tricks I am going to tell you will help you get a Netflix account for FREE!! All of these tricks are a hundred percent genuine and will get you the results you want. So what are we waiting for? Let’s dive in. 

Use The Netflix Trial Offer 

This one is pretty basic and is very well known already, and this is an excellent way to enjoy your favorite Netflix films and shows at no cost at all. As you might already be familiar with it, Netflix offers its users a free one-month trial time period, so why not dwell on the offer and use it to its fullest. 

This offer stays valid for a month only, although Netflix does send a follow-up subscription trial for another month at times. If you are lucky enough, it sends you one as soon as your previous one gets expired, or it can take a few months to send one across. Honestly, it’s very easy to use. Now there are very few steps that you have to follow to avail this thing. 

 

Download the app on your smartphone/ laptop. Then you will see a button there which says “join free for a month” simply click it. This will lead to the subscription page, which will show you all the plans available. Choose the premium plan on the chart and just continue. Now you just need to register yourself, sign up, and click continue. In the next step, they will ask you for your credit card details. 

You don’t have to worry. You won’t have to pay anything. After that is done, you’ll simply have your account, and you’ll get your subscription for free now, voila enjoy. Do not forget to cancel your subscription after one month, or else the money will be deducted from your card. 

Netflix Gift Card

This is also one of the easiest and most efficient ways to avail a Netflix subscription at absolutely no cost at all. If someone gifts you one of these, you are good to go for a subscription. Although Netflix itself does not sell cards online, there are a few on amazon on Flipkart that can help you. It is pretty easy to use it once you have the card. 

The steps go like this:

Firstly you need to go to the official site of Netflix.

Go to the subscription plan page.

Select the gift card option.

Enter the 11 digit code on the back of the card.

You are then all set to use your Netflix card, see we helped you decide your birthday gift too. You are welcome. 

 Use The SBI Net Banking Trick 

** This trick is only for state bank of India users** 

The first step is to open the SBI site and then login.

Select the dashboard section and then go to the section of where it shoes cards, and then lastly go to the selection of cards and go to virtual cards > Virtual Cards.

Then you have to create a virtual card that has validity for only one single day.

Copy the details of your card.

Log in to your Netflix Account, Choose the Netflix Subscription Plan.

Click on pay after using the virtual card option. 

Done, congratulations. You now have a new Netflix account for free. 

 Use Flikover And Get Netflix At 100 Rs 

First, you have to visit the official website of flikover

Make a new account and register here.

And just pay ₹100 to the account using your card.

All set, now you have successfully got a Netflix Premium Account for just free.

You can enjoy this offer for a month now without any hesitation at all.

Use IRCTC I Mudra App

Firstly, you have to download the IRCTC IMUDRA APP from your play store.

Create an account and log yourself in

Complete your KYC (Know Your Customer) after that. 

You can use any official government id to do so.

Now, after that, you will see the option of Getting  A VISA Virtual Card. 

You have to click on it.

After that, you’ll get your VISA Card from IRCTC iMudra App.

Now you have to open your Netflix Account and then Go to the section where it shows you the premium membership plans.

And finally, use your IRCTC’s VISA Card to Get your own Netflix Free Subscription.

Conclusion

Without any second thought, Netflix is being used by everyone majorly. It is being preferred more than any cable also. People will just get a Netflix subscription other than that of a cable. This is fair also because Netflix has a lot of various genre shows and movies and for everyone from kids to the older people, so there Is nothing that can keep people away from it except its price, which we got the perfect solution for that is you can actually use netflix for free, you can thank us later! Go grab your favorite food to munch on. Let the show begin.

No Unauthorized And Uncontrolled Slaughtering Of Cattle Including Cows

It is really a matter of grave concern that the dangerous, deplorable and despicable incidents of unauthorized and uncontrolled slaughtering of cattle including cows is taking a very heavy toll. It cannot be just glossed over that none other than the Calcutta High Court has also just recently taken a serious note of it. We had seen how just a short time back the Calcutta High Court had directed the Kolkata Municipal Corporation authorities to take action against people found slaughtering cattle including cows and/or exhibiting for sale flesh of slaughtered cattle and/or selling cattle meat. This itself is enough to speak for itself as to what is the ground situation.

No wonder, the Bench of Chief Justice Thottathil B Radhakrishnan and Justice Arijit Banerjee of Calcutta High Court in a latest, learned, laudable and landmark judgment titled Rajyashree Chaudhuri vs The State Of West Bengal & Ors. in WPO/372/2019 in exercise of its original side of Constitutional writ jurisdiction further very rightly directed the Corporation to strictly enforce the measures mentioned by the Commissioner in his affidavit (filed before the Court) “so that there is no unauthorized or uncontrolled slaughtering of cattle including the cows”. Those who still dare to indulge in it must be booked and strictly punished according to the law. There can be no denying or disputing it!
No doubt, the Bench to start with very rightly mentions the purpose of the PIL that, “The grievance ventilated through this public interest litigation is that there is indiscriminate, uncontroll, unauthorised and large scale slaughtering of cattle including cows during the festival of Bakri-Id without adhering to the laws laid down by the legislature and the Courts including the Hon’ble Supreme Court of India.”
In retrospect, the Bench recalls that, “By an order dated January 6, 2021, we had directed the Commissioner of Kolkata Municipal Corporation to file an affidavit delineating as to how the Corporation proposes to manage the situation and ensure that the provisions of the relevant laws including the West Bengal Animal Slaughter Control Act, 1950 and the Kolkata Municipal Corporation Act, 1980 are implemented and the orders passed and guidelines laid down by this Court as also the Hon’ble Supreme Court are enforced.”
More significantly, the Bench then goes forth to state in the new para that, “Pursuant to such order, an affidavit has been filed today affirmed by the Commissioner on February 4, 2021. After adverting to the various provisions of law, at paragraph 12 of the affidavit, the deponent has stated as to what actions the Corporation is taking or will take to manage the situation. Paragraph 12 of the affidavit is set out hereunder: 
“12. It is stated that in view of the aforementioned provisions of the West Bengal Animal Slaughter Control Act, 1950 and the KMC Act, 1980 as well as the aforementioned orders both of the Hon’ble Supreme Court and also of this Hon’ble Court, the Corporation proposes to manage the situation and to ensure the compliance of the provisions of the Act in the manner as follows :- 
(a) The KMC has already identified places/locations for slaughtering of animals on the occasion of Id-ul-Zoha and the such locations/places identified for slaughtering of animals in the KMC area shall be notified to all concerned through newspaper publication and official website of Kolkata Municipal Corporation in each year at least one month before the date of holding Id-ul-Zoha (vide section 482(2)(a) of the Kolkata Municipal Corporation Act, 1980.
(b) Since the KMC has 5 slaughter houses namely:
(i) Chitpur Slaughter House (for sheep and goat). 
(ii) Landsdowne Slaughter House (for sheep and goat).
(iii) Pig Slaughter House (for pig). 
(iv) Tangra Slaughter House (for sheep, goat, cow and bullock).
(v) Tangra Modern Abattoir (for buffalo).
No place other than the said Municipal Slaughter Houses shall be permitted to be used a slaughter house. This does not however restrict the slaughter of any animal on the occasion of any religious festival or ceremony, in any place to be specified by the Municipal Commissioner by Public or Special Notice, as may be imposed.
(c) No person is permitted and shall be permitted, without or otherwise than with conformity, with a license from the Municipal Commissioner to carry on the trade of a butcher, fishmonger, poulterer or importer of flesh.
(d) No person is permitted and shall be permitted to sell or expose for sale any flesh obtained from an animal unless the skinned carcass of the animal is stamped in a particular manner as a token of the fact that the animal has been slaughtered in a municipal or licensed slaughter house.
(e) The officers/employees concerned of the KMC exercise powers to inspect or examine any food or drug or any utensil or vessel used for preparing or storing any such food or drug. If on inspection or examined of any such food or drug any contravention of the provisions of the Act is detected, the persons found to have contravened the provision is prosecuted in accordance with law apart from seizure of the food/drugs etc.
(f) The KMC and its officials exercise the powers to inspect the places where unlawful slaughter of animals is suspected and the animal or carcass of such animal or such flesh are seized if contravention of the provisions is found.
(g) Slaughtering of animal is permitted and shall be permitted in Municipal slaughter houses only after the grant of certificate to the effect that the animal is fit slaughter.”
As a corollary, the Bench then very rightly goes on to state most crucially that, “We think that if the steps mentioned in the aforesaid paragraph are strictly enforced by the Corporation, the situation will be well under control and there will be no unauthorised slaughtering of cattle including cows, which is the grievance of the petitioner.” There can be no denying it!
Going ahead, the Bench then also makes it a point to state unequivocally in the next para that, “Accordingly, we direct the Kolkata Municipal Corporation to strictly enforce the measures mentioned by the Commissioner in the aforesaid affidavit so that there is no unauthorised or uncontrolled slaughtering of cattle including the cows. We make it clear that if it is brought to our notice that the measures are not being implemented in their true intent and spirit and there is unauthorised slaughtering of cattle including cows, the responsible officers of the Corporation may be exposed to due legal action including action under the provisions of the Indian Penal Code for dereliction of official duties.”
Finally, the Bench on a closing note then adds in the new and final para that, “Before parting, we reiterate that if the Corporation authorities find any person violating the laws of the land with regard to slaughtering cattle including cows and/or exhibiting for sale flesh of slaughtered cattle and/or selling cattle meat or acting in breach of any restriction imposed by the Corporation, then the Corporation authorities shall take immediate steps to bring such violators to book in accordance with law including, if necessary, by taking assistance of the police. WPO 372 of 2019 is disposed of.”
To sum it up, what the two Judge Division Bench of Chief Justice Thottathil B Radhakrishnan and Justice Arijit Banerjee of Calcutta High Court have clearly, cogently, categorically and convincingly asserted on the steps to be taken for ensuring that measures are implemented in their true intent and spirit and to ensure that there is effective check of unauthorized slaughtering of cattle including cows must be implemented in totality. What the petitioner has stated in his PIL that indiscriminate, uncontrolled, unauthorized and large-scale slaughtering of cattle including cows during the festival of Bakri-Id without adhering to the laws laid down by the Legislature and the Courts including the Hon’ble Supreme Court of India must be checked promptly and effectively. It is the bounden duty of the responsible officers of the Kolkata Municipal Corporation to ensure strict compliance of the rules including the cows because if they fail to ensure this then they would be held liable to due legal action including action under the provisions of the Indian Penal Code for dereliction of official duties. Very rightly so!
Sanjeev Sirohi

High demand of Indian vaccines, lower than expected no. of Indian people getting vaccinated

The Delhi High Court on Thursday said that Corona vaccines are being donated to other countries, vaccines are being imported abroad, but vaccines are being given to Indians people at lower capacity. The court directed the central government to submit an affidavit by March, to argue the rationale for the classification of vaccinations. Also, the vaccine companies Serum Institute and Bharat Biotech have been asked to explain their manufacturing capacity. The court hearing is due for
the matter on 10 March.

A bench of Justices Vipin Sandhi and Justice Rekha Pali said during the hearing on the PIL of the Bar Council, “Serum Institute and Bharat Biotech can make more vaccines, but it does not seem to be happening.” In fact, in the second phase, the government has approved to give free vaccine to all the elderly above 60 years and those suffering from certain diseases above 45 years of age.
The bench said, Corona cases in the country have started to increase again, so what is the reason for controlling vaccination. It is important to have a sense of responsibility and immediate need. On this, the Additional Solicitor General Chetan Sharma and Advocate Anil Soni told the court that this is a policy decision after consultation with experts. The petition has demanded that all people associated with the justice system, including judges, be declared front-line employees, so that they get priority in getting vaccinated.
India has a huge population and a large part of total population is still to be vaccinated, therefore vaccinating Indians should be prioritized. Due to negligence of the rules of social distancing and other precautions by the people has caused a resurge in the number of corona cases.
On Thursday, for the first time in the last 34 days, the maximum number of new corona cases has been found in a single day. 34 days later 17 thousand new patients were reported. Of these, 860 patients are in only six states.
On Wednesday, 89 patients died of corona. 14,031 patients were also discharged. Earlier – on January 28, 18 thousand patients were found in one day. Since then, their number was continuously reduced.

Rising cases of sexual abuse- who is at fault?

Incidents of murder of a man who had accused a youth of molesting his daughter in Uttar Pradesh’s Hathras by a pre-emptive team, along with some colleagues, and the murder of a Scheduled Caste teenager in Aligarh in an attempted rape has shocked the people once again. It is said that the recklessness of criminals in the state has increased a lot.

The man who was murdered in Hathras had filed a report against a youth about two and a half years ago for molesting his daughter, forcing the accused to stay in jail for some time and was currently out on bail. On a sudden dispute between the two families, the accused along with their colleagues went to the farm and shot the girl’s father and killed him. However one accused has been caught and the Chief Minister has imposed NSA (National Security Act) against all the accused.

Along with giving orders, the officials have also been asked to take strict action. The strictness of the police after the crime is understandable, but the irony is that despite this there are incidents of crime in the state every now and then, which seems that the criminals have no fear of law and order.
The whole truth about the murder of a Scheduled Caste teenager in Aligarh will be revealed only by the police investigation, but the constant targeting of the weaker sections of the society does not present a good image of the state. Earlier, the death of a Scheduled Caste teenager after gang rape in Hathras has been in the news. The details are that the villagers, angered by the killing of the teenager in Aligarh, prevented the body from being taken for postmortem and also threw stones at the police. Ironically, despite changing times, society and its thinking does not change, due to which such incidents keep happening continuously and no voice is raised anywhere.
There is no doubt that such crimes can be curbed only by the strictness of law and order, but until such time till the thinking of the society towards women changes, then such incidents can’t
probably be stopped completely. Despite this, the government of Uttar Pradesh will have to take these incidents seriously.

Poor cyber security – Chinese cyber attacks on Indian vaccine development company servers

The claims of cyber intelligence agencies related to Chinese cyber attacks in India are very important in view of the country’s cyber security. One of these claims is related to US cyber intelligence company Future Recorded, which in its latest report has feared that China’s cyber attack may be responsible for the failure of the power grid in Mumbai last year. 

Reports suggest that labs of two Indian companies that make power grid and COVID vaccine were under Chinese cyber attack. These cyber attack attempts have not only exposed but also have given a future warning for cyber security,

Cyberma, the cyber intelligence firm of rating agency Goldman Sachs, claims that the servers of two Indian companies, Serum Institute and Bharat Biotech, engaged in the manufacture of the Corona vaccine, had been targeted by Chinese hackers for the past few weeks. Certainly these claims of cyber intelligence agencies are yet to be confirmed, but the threat of cyber attack from China is not new, even if it gives a million explanations. 

According to a New York Times report related to Future Recorded’s claim, in Ladakh when tension between India and China was at its peak, on October 12 last year, the power grid was targeted by a Chinese cyber attack that stalled power supplies in India’s commercial capital for several hours, and in the treatment of Corona patients which was a big obstacle. 

There is no reason to doubt the assurance of the Union Ministry of Power that cyber monitoring mechanism is working in the entire power supply system of the country. Not only this, the Indian Computer Emergency Response Team (CERT), the cyber security agency of India, is also not only fully prepared, but has also given power system operation corporation (POSOCO) handling the power grid in the country about the risk of possible cyber attack ,were also warned in November last year. Since cyber attack can be carried out with malware from thousands of kilometers away, there is a need to be very vigilant. 

Future Recorded’s report only shows the severity of this new threat, according to which how a country can be severely harmed without using weapons or fighting nuclear war, by putting malware in the electric grid or other sensitive infrastructure. The methods will not work, we need to be prepared to deal with cyber threats.

Lok Sabha passed the abortion amendment bill, a big step for women's right

All major religions across the world believe that life is a creation, so a person does not have the right to end someone’s life. Voluntary abortion is a punishable offense in India. The right to life is a fundamental right in the Constitution of India. 

Some people believe that reproduction and abortion are a woman’s personal choices and rights. On the other hand many people believe that the ultimate duty of the state is to protect life, not to take life. 
They consider full protection as an integral part of life and abortion as immoral. 
After a great long debate in England, the abortion law was first enacted in 1967 after protests and amendments were made from time to time. There, abortion is allowed only on specific and prescribed basis. In 1973, abortion was legalized by the Supreme Court of America on special grounds and circumstances.
Under the Medical Abortion Act, 1971 in India, abortions can be done up to 12 weeks on the basis of a doctor’s opinion and up to 20 weeks based on the opinion of two doctors, if the life of a pregnant woman and her mental or physical health are in deep danger . Rape can lead to miscarriage within 20 weeks of conception, including failure of pregnancy and birth control measures, or even in the case of a fetus abnormality. There has been a demand for this law amendment in India for a long time. 
The Medical Termination of Pregnancy Amendment Bill, 2020 was introduced in the Lok Sabha on March 2, 2020 by Dr. Harsh Vardhan, Union Health Minister, was passed by the Lok Sabha after discussion on 17 March. There is a proposal for some amendment to increase the upper limit of abortion from 20 weeks to 24 weeks. The bill is in the interest of rape victims, family sexual harassment, sexual protection of minors and personal dignity and female self-respect. It is proposed in the Bill to decide whether a pregnancy can be terminated after 24 weeks in cases of fetal abnormality.
In some cases abnormal fetus or unwillingness are life-threatening situations to the fetus and woman, due to which the abortion will now be done on the prescribed procedure and on a certain basis. Hopefully, the Rajya Sabha will also pass it in the current session. This amendment bill is progressive, fulfills a long expectation and conforms to and empowers the dignity and autonomy of women.

Lok Sabha passed the abortion amendment bill, a big step for women's right

All major religions across the world believe that life is a creation, so a person does not have the right to end someone’s life. Voluntary abortion is a punishable offense in India. The right to life is a fundamental right in the Constitution of India. 

Some people believe that reproduction and abortion are a woman’s personal choices and rights. On the other hand many people believe that the ultimate duty of the state is to protect life, not to take life. 
They consider full protection as an integral part of life and abortion as immoral. 
After a great long debate in England, the abortion law was first enacted in 1967 after protests and amendments were made from time to time. There, abortion is allowed only on specific and prescribed basis. In 1973, abortion was legalized by the Supreme Court of America on special grounds and circumstances.
Under the Medical Abortion Act, 1971 in India, abortions can be done up to 12 weeks on the basis of a doctor’s opinion and up to 20 weeks based on the opinion of two doctors, if the life of a pregnant woman and her mental or physical health are in deep danger . Rape can lead to miscarriage within 20 weeks of conception, including failure of pregnancy and birth control measures, or even in the case of a fetus abnormality. There has been a demand for this law amendment in India for a long time. 
The Medical Termination of Pregnancy Amendment Bill, 2020 was introduced in the Lok Sabha on March 2, 2020 by Dr. Harsh Vardhan, Union Health Minister, was passed by the Lok Sabha after discussion on 17 March. There is a proposal for some amendment to increase the upper limit of abortion from 20 weeks to 24 weeks. The bill is in the interest of rape victims, family sexual harassment, sexual protection of minors and personal dignity and female self-respect. It is proposed in the Bill to decide whether a pregnancy can be terminated after 24 weeks in cases of fetal abnormality.
In some cases abnormal fetus or unwillingness are life-threatening situations to the fetus and woman, due to which the abortion will now be done on the prescribed procedure and on a certain basis. Hopefully, the Rajya Sabha will also pass it in the current session. This amendment bill is progressive, fulfills a long expectation and conforms to and empowers the dignity and autonomy of women.

Unfortunate That The Properties Of Religious And Charitable Institutions Are Being Usurped By Criminals

It is most unfortunate, most alarming and most reprehensible that none other than the Allahabad High Court which is the biggest court in whole of Asia has observed most seriously in a latest, learned, laudable and landmark judgment titled Bharat Das @ Ram Newaz Singh v. State of U.P. in Bail No. 8577 of 2020 delivered on 5 February 2021 that, “It is unfortunate that the properties of religious and charitable institutions are being usurped by criminals. This serious observation was made while dismissing the bail application filed by a man accused of selling properties of a Math (Akhil Bhartiya Udasin Sangat Thakurji Virajman Thakurdwara Jhaaulal) on the basis of forged and fabricated documents in favour of the land mafias. How can criminals be ever allowed to usurp the properties of religious and charitable institutions? But this is happening in reality as has been acknowledged by none other than the Allahabad High Court!

To start with, the ball is set rolling first and foremost in para 1 of this brief, brilliant, blunt and bold judgment wherein it is stated that, “The present petition under Section 439 Cr.P.C. has been filed seeking bail in FIR No.0584 of 2019, under Sections 406, 419, 420, 467, 468, 471, 506 IPC, Police Station P.G.I., Lucknow.”
To put things in perspective, the Bench then elaborates on the facts of the case stating in para 2 that, “The complainant claims to be Mahant Sarvarakar (Jere-Intejaamkaar) of Akhil Bhartiya Udasin Sangat Thakurji Virajman Thakurdwara Jhaaulal (herein after referred to as ‘the Math’). He is responsible for taking care of and managing properties of the Math and securing interest of the Math. It is also said that the complainant has been declared successor of Mahant Parmeshwar Das in the year 2002 unanimously and a Division Bench of this Court vide judgment and order dated 11.01.2016 passed in Writ Petition (Consolidation) No.130 of 2011 has declared him to be the legal heir and successor of Mahant Parmeshwar Das. Copy of the order dated 11.01.2016 was also annexed with the complaint. It is also alleged in the complaint that many imposters claiming to be Mahant of the Math in connivance with the land mafias have sold several properties and land of the Math illegally without taking permission from the District Magistrate. It is further alleged that the present accused-applicant who is a convict and a dreaded criminal by imposting himself as Mahant of Math had been involved in selling the properties of the Math illegally and fraudulently to the land mafias.”
While elaborating further and continuing in a similar vein, the Bench then observes in para 3 that, “The Math has land in Gata Nos.436, 296, 427A, 426, 531, 1951Ka, 1953Ka, 1955Ka, 1960Ka Kalli Paschim, Pargana Bijnore, Tehsil Sarojini Nagar, Lucknow. This land is being transferred on the basis of forged and fabricated documents by a gang of land mafias to earn huge money. Ex-guru of the complainant Somvansh Das had died on 14.04.1980. However, an imposter got his will registered on 04.04.2003 in the office of Dy. Registrar, Lucknow in respect of Gata No.436 and on that basis, this imposter has transferred 3 Bigha land in favour I.K. Singh, 5 Bigha land in favour of Sanjay Tiwari, 1 Bigha 13 Biswa 13 Biswanshi land in favour of Prabhu Nath Tiwari. Forged will got registered by Bharat Singh and the accused-applicant in furtherance of criminal conspiracy and, thereafter accusedIshwar Kant Singh imposted himself as Mahant Parmeshwar Das and transferred the land of Gata No.436 in favour of Satendra Singh Sikarwar on 05.08.2004 for Rs.20,00,000/-. Thereafter, Bharat Singh and the present accused-applicant again transferred the land in Gata Nos.436 and 296 by imposting Ishwar Kant Singh as Parmeshwar Das on 23.11.2016 for a sale consideration of Rs.20,00,000/-. Anil Kumar Singh transferred this land for 3rd time in Gata No.436 on 20.01.2007 in favour of Smt. Manisha Chola and Rekha Gupta. Thereafter, the accused-applicant and Bharat Singh on the basis of forged and fabricated documents of the land in Gata Nos.296, 427A, 426 and 531 executed an agreement for Rs.12,00,000/- on 20.02.2007 in favour of Bharat Singh himself from the accused-applicant and on 16.03.2007 the land was transferred in Gata No.531 in favour of Alpana Gupta for a sale consideration of Rs.36,27,100/-. For the fifth time accused-Bharat Singh and the accused-applicant by imposting Indra Kant Singh as Parmeshwar Das transferred Gata Nos.436 and 296 in the year 2006 in favour of Raj Babu Rastogi. Thus, accused-Bharat Singh and the accused-applicant, Satyendra Kumar Sikarwar, Anil Kumar Singh, Gyaneshwar Singh, Kaushal Kumar, Santosh Singh, Kalpana Gupta, Raj Babu Rastogi had transferred the land of the Government in Gata No.436 and 296 on the basis of forged and fabricated documents. On the basis of forged will which got executed after 23 years from the death of Mahant Somvans Das, these accused have cheated Rs.1.5 Crores by selling the land of the Math on the basis of forged and fabricated documents. These accused had threatened the complainant of his life and had said that they would usurp entire property and land of the Math. On the basis of the aforesaid complaint, the FIR in question has been lodged.” 
Of course, it is then observed in para 4 that, “It is alleged that the present accused-applicant is an imposter who is selling Math land in an illegal manner. Several instances of the cases pending against the accused-applicant have been given in the complaint and, it is alleged that the present accused-applicant has sold the land in Gata Nos.2119, 2118, 676, 2263 also.”
As a corollary, what follows next is then stated in para 5 that, “On the basis of aforesaid complaint, the FIR in question came to be registered against the accused-applicant and other named accused at FIR No.0585 of 2019 under Sections 34, 419, 420, 467, 468, 471, 427, 447, 504 IPC, Police Station P.G.I., Lucknow.”
As we see, para 6 then enunciates that, “It is stated that the accused-applicant has been awarded life imprisonment in Sessions Trial No.46 of 1984 and has been found guilty for offence under Sections 307/34, 301/34, 304/34 IPC. It is further alleged that on 12.02.2007, the accused-applicant acted as an imposter of Mahant executed ikrarnama in favour of Bharat Singh and others. He has also been convicted in Sessions Trial No. 242 of 1979 for offences under Sections 364/149, 302/149, 307/149 IPC and was awarded life imprisonment. In the FIR, it is further alleged that the accused persons by using false and fabricated documents illegally bought and sold the property of the Math by threatening the complainant.”
To be sure, it is then stated in para 7 that, “An affidavit in support of the bail application has been filed by Baba Jeetu Das, son of Mahant Baba Bharat Das.”
It cannot be glossed over that it is put forth in para 9 that, “Learned counsel for the accused-applicant submits that the complainant has falsely claimed that Mahant Parmeshwar Das was Jere-Intejaamkaar of the Math and the informant is the chela of Mahant Parmeshwar Das. The fact of the matter is that the present accused-applicant succeeded as Jere-Intejaamkaar of the Math after demise of Mahant Ramji Das and an order dated 16.07.2005 was passed by Consolidation Officer, Sadar, Lucknow to this effect in Case No.88 of 2005. Present accused-applicant is jere-intejaamkaar of the properties of the land in question till date. Mahant Parmeshwar Das has executed a declaration deed duly registered in the Office of Sub Registrar on 07.09.2012 declaring that the complainant was a dishonest person and wanted to usurp land and properties of Math. The complainant was not the chela of Mahant Parmeshwar Das as claimed by him. Mahant Parmeshwar Das himself had moved an application against the complainant in Police Station Kotwali Chowk on 14.09.2012.”
While stating the factual position, it is then noted in para 10 that, “The correct facts are that Mahant Ramji Das was chela of Somvansh Das and the accused-applicant is chela of Mahant Ramji Das. Allegation against him that he had executed a forged will, is wholly incorrect. Learned counsel has also submitted that the land sold by him was for the purposes of maintaining the Math and for better management of the properties. It has been further submitted that the present complainant himself has a criminal history.”
Furthermore, it is then envisaged in para 11 that, “It is further submitted that in Civil Suit No.155 of 1994 vide judgment and order dated 24.10.1995 passed by Civil Judge by which the present accused-applicant has been declared as successor of Mahant Ramji Das and on the basis of the order dated 18.11.2004 passed by the Consolidation Officer, Sadar Lucknow, name of the accused-applicant has been mutated while deleting the name of Jere-Intejaamkaar, Mahant Baba Ramji Das. Settlement Officer had dismissed the appeal filed against the order passed by the Consolidation Officer and, thereafter the revision was also dismissed by the Additional District Magistrate (Finance and Revenue) vide his order dated 26.04.2010.”
It is worth noting that it is then stated in para 12 that, “A Writ Petition No.130 (Consolidation) of 2011: Mahant Parmeshwar Das vs Additional Collector ‘Finance and Revenue’, Lucknow is pending in this Court. Counter affidavit was filed by the accused-applicant in 2014 but till date the rejoinder affidavit has not been filed and the writ petition is still pending.”
On the one hand, it is stated in para 13 that, “Learned counsel for the accused-applicant has submitted that in many cases mentioned against the accused-applicant, he has been either acquitted or he is not involved in the commission of the offence. He, therefore, has submitted that the accused-applicant himself is grabbing the property of Math and he wants to put the present accused-applicant aside and, therefore, false cases are being instituted against him. The accused-applicant has been in jail since 23.07.2020 and, therefore, he is liable to be enlarged on bail.”
On the contrary, it is then stated in para 14 that, “On the other hand, Mr. Rao Narendra Singh, learned AGA has submitted that it has come in the investigation of the offence that the present accused-applicant fraudulently after preparing forged and fabricated documents, had been selling the properties of the Math by imposting himself as Mahant of the Math whereas he has no right to sell the properties. The accused-applicant had been convicted for life by the III-Additional District Judge, Fatehpur in the year 1981. He is a history sheeter of District Fatehpur and several cases are registered against him.”
It cannot be lightly dismissed that it is then unearthed in para 15 that, “To avoid the police action, he came to the Math as Mahant and as soon as Mahant Ramji Das died, he declared himself as Mahant of the Math by forging the stamp of Gram Sabha Babutha Kala without there being any witness. The fact is that successor of Mahant Ramji Das Ji is his chela, Chacha Dayal Das Awasthi and the Court has declared him to be successor and Mahant of the Math. Present accused-applicant had killed Baba Dayal Das and declared himself to be the successor of Ramji Das. He has also killed Basraj Singh, the witness of the murder of Mahant Dayal Das Awasthi. Mangement of U.P. Udaseen Sampradaya Prabhandh Trust had extricated the present accused-applicant as Mahant on 06.03.2020.”
Damningly, the Bench then also makes it known in para 16 that, “The accused-applicant had presented several of his gang members as imposters of Baba Parmeshwar Das. 23 years after the death of Mahant Soman Das, the accused-applicant had got the forged will registered by imposter of Baba Soman Das.”
More damningly, the Bench then castigates in para 17 stating that, “Despite order passed by the High Court in the writ petition filed by Parmeshwar Das in which stay was granted regarding disposing of the land of the Math, the accused-applicant got registered a forged trust deed namely, Thakur Ji Maharaj Trust and showing his members as disciple (chela) and declared him as treasurer. He started transferring entire money of the Math. The accused had executed several sale-deeds fraudulently on the basis of forged and fabricated documents in favour of the land mafias and there are sufficient evidence against him for committing the offence.”
Most damningly, the Bench then discloses in para 18 bringing out that, “In the counter affidavit, it has been stated that so far following 15 cases have been found against the accused-applicant and investigation is on in respect of other cases:- 
(i) Case Crime No.198/1978, under Section 13 Gambling Act, Police Station Thariyaon, Fatehpur. 
(ii) Case Crime No.199/1978, under Section 25 Arms Act, Police Station Thariyaon, Fatehpur.
(iii) Case Crime No.112/1983, under Section 307 IPC, Police Station Thariyaon, Fathepur.
(iv) Case Crime No.185/1985 under Section 364/302 IPC, Police Station Thariyaon, Fatehpur. 
(v) Case Crime No.14/17, under Section 147, 148, 149, 302, 309 IPC, Police Station Thariyaon, Fatehpur. 
(vi) Case Crime No.346/99 under Sections 302/120B IPC, Police Station Munshiganj, Sultanpur.
(vii) Case Crime No.62/2000 under Sections 147, 148, 149, 452, 302 IPC, Police Station Munshiganj, Amethi. 
(viii) Case Crime No.544 of 2009, under Section 420 IPC, Police Station Mohanlalganj, Lucknow.
(ix) Case Crime No.162/2015 under Sections 452, 504, 506, 323 IPC, Police Station Chowk, Lucknow.
(x) Case Crime No.659/2018, under Sections 120B, 147, 148, 149, 323, 307, 308, 506 IPC, 7 Criminal Law Amendment Act, Police Station Thakurganj, Lucknow.
(xi) Case Crime No.25/2019, under Sections 147, 379 IPC, Police Station P.G.I., Lucknow. 
(xii) Case Crime No.125/2019, under Sections 147, 379, 448 IPC, Police Station P.G.I., Lucknow.
(xiii) Case Crime No.584/2019, under Sections 406, 419, 420, 467, 468, 471, 506 IPC, Police Station P.G.I., Lucknow.
(xiv) Case Crime No.585/2019, under Sections 34/419, 420, 427, 447, 467, 468, 471, 506 IPC, Police Station P.G.I., Lucknow.
(xv) Case Crime No.589/2019, under Sections 147, 419, 420, 467, 468, 471, 506, 34 IPC, Police Station P.G.I., Lucknow.”
Most revealingly, after considering the submissions of the counsel for the accused-applicant as well as learned A.G.A. and learned counsel for the complainant as stated in para 19, it is then finally and far most crucially held in para 20 that, “It is unfortunate that the properties of religious and charitable institutions are being usurped by criminals. Looking at the long criminal history of the accused-applicant and his involvement in the commission of the offence i.e. selling property of the Math by the accused-applicant in active connivance with the land mafias without any authority or competence is serious offence and, therefore, this Court does not find any ground to release the accused-applicant on bail at this stage and this bail application is hereby rejected at this stage.” 
On a concluding note, it must be said that such instances of illegal land grabbing by mafias especially the properties of religious and charitable institutions are becoming more and more common and frequent which is certainly a cause of grave concern. Even the Allahabad High Court itself has noticed this most dangerous trend of religious and charitable institutions being usurped by criminals and mafias. How can all this be allowed to go on unchecked, uninhibited and unpunished? This alone explains why the Allahabad High Court refused to grant bail to the accused-applicant by rejecting the bail application! Very rightly so!
Sanjeev Sirohi

Disha Ravi granted bail, Court says no real evidence to prove the accusations

Yesterday, while granting bail to environmental activist Disha Ravi in ​​the toolkit case related to the farmers’ movement, the court said that creating a WhatsApp group and editing a toolkit is not a crime. Delhi’s Patiala House Court said on Tuesday, “You cannot put anyone in bars only for disagreeing with the government’s policies.” Late night, Disha was released from Tihar jail.

Additional Sessions Judge Dharmendra Rana strictly said that there is no evidence against Disha that she campaigned with the intention of bringing a bad name to India. There is no evidence that she hatched any conspiracy to spread violence. Many people have been arrested in cases of violence, but not a single one has been proved to have any connection with Disha. The court also said that just to maintain the pride government no one can be charged for treason. 
The court granted direction to bail on the condition of personal bond of one lakh and cooperation in investigation. They will also be prohibited from going out of the country during this period. 
The judge said that the police has no evidence to prove the connection between Disha and the Khalistan supporters of the Poetic Justice Foundation.
Similarly, no such evidence has been produced to prove that Disha is a supporter of separatist ideology and there is some kind of connection between her and the banned organization Sikh for Justice.
Disha Ravi, is an Indian youth climate change activist and a founder of Fridays For Future India. Her arrest on 13 February 2021 for an alleged involvement with an online toolkit related to Greta Thunberg and the 2020–2021 Indian farmers’ protests gained international attention.

Government to issue laws to regulate content on Social media

The central government is set to curb the arbitrariness of social media platforms, including Facebook and Twitter. The government is engaged in enacting laws to make them accountable to the Indian Constitution. The government can bring a bill related to it in the second phase of the budget session or the monsoon session.

Actually, there is no law to remove controversial content and bring social media under the purview of the constitution. Social media companies are taking advantage of this.
At the same time, sources say that the government wants to introduce the bill only in the second part of the budget session starting from 8 March. If it is delayed for any reason, the bill will be introduced in the monsoon session. Another cause for concern is that social media is being used by a large number of people.
Around three billion people around the world use Facebook. Among them, its number of users in India is around 32 crores. If we add all the mediums of social media, then this number is more than 500 million, in which Indians topped the number of social media users.
In such a situation, it is difficult to see that there is neither legal nor effective way to monitor the reliability of these platforms.
A court case hearing is going on in the Supreme Court in this dispute case. During the hearing, the government has warned against the threat of social media. The government has said in the apex court that it should be justified to ask to write everything in the name of freedom of expression. The government has also asked the apex court to continue discussions on making laws in this regard.

The Supreme Court has also issued a notice to the Centre and Twitter on a plea, seeking to regulate hate content and to make a law as per which action can be initiated against Twitter and their representatives in India for promoting anti-India tweets and penalize them.
Google is also on target
Australia, in particular, is going to make a law soon to decide the payment in the use of media content on Google. Last week, Australia’s PM Scott Morrison, after talking to PM Modi and Canadian Prime Minister Justin Trudeau, had emphasized the law against Google.