Analysis of of section 135 of

In the case of such state-wide and district-wide recounts for state primaries, the state secretary shall order the recount conducted as soon after the filing of the petition as it appears to him that the difference in votes is within the margin specified in this paragraph.

Prior to the substitution, it read as under: They shall examine the sealed inner ballot envelopes rejected as defective as to the reasons for rejection and shall determine whether each such ballot should have been rejected or accepted.

The Board is free to decide whether any unspent amount from out of the minimum CSR expenditure is to be carried forward to the next year. In case of a foreign company, the balance sheet filed under sub-clause b of sub-section 1 of section shall contain an Annexure regarding report on CSR.

Sub section 3 of section provides that Where the giving of any loan or guarantee or providing any security or the acquisition under sub-section 2 exceeds the limits specified in that sub-section, prior approval by means of a special resolution passed at a general meeting shall be necessary.

Government has no role to play in this regard. What tax benefits can be availed under CSR? The registrars shall endorse on Analysis of of section 135 of back of every cast ballot subsequently rejected and on the back of every inner ballot envelope of absentee ballots originally rejected as defective the reason for such rejection or subsequent acceptance and said statement shall be signed by a majority of said registrars.

Registrars of voters may employ such clerical assistance as they deem necessary to enable them to carry out this section and in the investigation of challenged votes may summon witnesses and administer oaths. Explanation to sub-section 1 of section of the Act defines Interested persons as follows: In a similar way many more can be covered.

District-wide recounts in cases of offices to be filled or questions to be voted upon at state elections, except by all the voters of the commonwealth, may be requested in the same manner as state-wide recounts, except that the petition shall be signed by one-fourth the number of voters required to sign nomination papers for state primary candidates in the appropriate district under section forty-four of chapter fifty-three and provided that the difference in the numbers of votes cast for any candidate seeking an office or nomination and the candidate who is the apparent winner of that office or nomination, or in the number of affirmative and negative votes on a question, for which the recount is desired is not more than one-half of one per cent of the total number of votes cast for such office or nomination or on such question.

Whether CSR provisions are applicable to all companies? The existing legal provisions like mandatory disclosures, accountability of the CSR committee and the Board, provisions for audit of the accounts of Analysis of of section 135 of company etc.

When ballots are summoned to court, only such ballots as have been duly recorded as protested at a recount shall be required to be produced except by express order of the court.

This will protect the interest of the public at large. However monetization of pro bono services of employees would not be counted towards CSR expenditure. Whether CSR expenditure of a company can be claimed as a business expenditure?

What is the role of Government in monitoring implementation of CSR by companies under the provision of the Companies Act, ? Whether provisions of CSR are applicable on Section 8 Company, if it fulfills the criteria of section 1 of the Act.

The objective of this provision is indeed to involve the corporates in discharging their social responsibility with their innovative ideas and management skills and with greater efficiency and better outcomes. The main thrust and spirit of the law is not to monitor but to generate conducive environment for enabling the corporates to conduct themselves in a socially responsible manner, while contributing towards human development goals of the country.

Which activities would not qualify as CSR? Nothing contained in this section shall be construed to prevent the immediate commencement of the work of actually recounting the ballots at the recount. Copies of such amended records of votes cast at a state election shall be made and transmitted as required by law in the case of copies of original records; provided, that such copies of amended records shall in case of a state-wide recount be transmitted by the city or town clerk to the state secretary within four days of the completion of such recount.

But sub section 2 of section of the Act does not commence with the aforesaid wordsthus this sub-section of section of the Act has effect independently.

The registrars shall first examine the petition and statement and attach thereto a certificate of the number of names of subscribers which are names of registered voters in such ward, precinct or town and shall then, without unnecessary delay, but not before the last hour for filing petitions for recounts as aforesaid, open the envelopes or containers, except envelopes containing absentee ballots rejected as defective, recount the ballots cast and determine the questions raised, and shall examine all ballots cast by or for challenged voters, and all provisional ballots received under section 76C and reject any such ballot cast by or for a person found not to have been entitled to vote.

If, after a petition for state-wide recount for an office has been filed, the leading candidate, together with every other candidate whose votes therefor are not exceeded in number by the votes of the leading candidate by more than one half of one per cent of the total number of votes cast for such office, shall file a written request with the state secretary that the recount petitioned for be discontinued, the state secretary shall immediately order such recount discontinued whereupon such proceedings shall terminate.

No specific tax exemptions have been extended to CSR expenditure per se.

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013

In the case of a recount of the ballots cast upon a question submitted to all the voters as aforesaid, one representative from any committee organized to favor or to oppose the question so submitted shall be permitted to be present and witness the recount.

Each such candidate, person, counsel and agent shall have the right to watch and inspect the ballots, tally sheets and all other papers used in the recount, and to watch every individual act performed in connection therewith.

The registrars determinations shall be subject to protest as said envelopes are examined at the recount. Each such candidate or person may also be represented by agents, appointed by him or his counsel in writing, sufficient in number to provide one such agent for each officer counting or checking such ballots; provided, that no such candidate or person may have more than one such agent, other than his counsel, witnessing the work of any one officer at any one time.

The registrars shall, when the recount is complete, enclose all the ballots in their proper envelopes or containers, seal each envelope or container with a seal provided therefor, and certify upon each envelope or container that it has been opened and again sealed in conformity to law; and shall likewise make and sign a statement of their determination of the questions raised.

The amount spent by a company towards CSR cannot be claimed as business expenditure. All recounts shall be upon the questions designated in the statements or petitions filed, and no other count shall be made, or allowed to be made, or other information taken, or allowed to be taken, from the ballots on such recount, except that in the case of a recount of the ballots cast for an office, the votes cast for all of the candidates for such office, including blanks cast, shall be recounted and all spoiled and unused ballots shall also be counted and determination shall be made whether each sealed absentee ballot envelope rejected as defective should have been rejected or accepted, and the results recorded on the blank forms provided therefor, together with the absentee ballot envelopes and applications for such absent voting ballots.

Government has no role to play in monitoring implementation of CSR by companies. Submitted for kind comments please. Whether display of CSR policy of a company on website of the company is mandatory or not? The board of registrars of voters in any city or town shall set the date of any recount for an office or question which appeared on a state primary or state election ballot, except for state-wide offices to be filled or on such questions to be voted on at the state election by all the voters of the commonwealth, for a date not more than six days after the last say for filing a recount petition for a primary, and not more than ten days after the last day for filing a recount petition for an election.

Whether it is mandatory for foreign company to give report on CSR activity? Said board shall give not less than three days written notice to each candidate for the office for which a recount was petitioned under authority of this section, or to such person as shall be designated by the petitioners for any recount of ballots cast upon question submitted to the voters, of the time and place of making the recount, and each such candidate or person representing petitioners as aforesaid shall be allowed to be present and to witness such recount at each table where a recount of the ballots affecting such candidate is being held, accompanied by one or more counsel, if he so desires.

Companies therefore, should be encouraged to involve their employees in CSR activities. The envelopes or containers, with such statement, shall be returned to the city or town clerk, who shall alter and amend, in accordance with such determination, such records as have been found to be erroneous; and the records so amended shall stand as the true records of the election.The amendments to Section of the Customs Act, have increased the scope of the punishment i.e.

have created a greater penalty i.e.

Section 135

cognizable and non- bailable, for a. SECTION CORPORATE SOCIAL RESPONSIBILITY [Effective from 1st April, ] EXEMPTION.

Section shall not apply for a period of five years from the commencement of business of a Specified IFSC Public Company, vide Notification No. 8(E) dated 04 th January, But sub section (2) of section of the Act does not commence with the aforesaid words, thus this sub-section of section of the Act has effect independently.

So sub section (2) of section of the Ac t read with sub section (1) of section of the Act, means that whatever is provided under this section, it has been saved and have overriding effect.

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Nothing contained in this section shall be construed to prevent the immediate commencement of the work of actually recounting the ballots at the recount. Table of Contents | Previous | Next. Convention applications.— (1) Without prejudice to the provisions contained in section 6, where a person has made an application for a patent in respect of an invention in a convention country (hereinafter referred to as the "basic application"), and that person or the legal representative or assignee of that person makes an application under this.

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Analysis of of section 135 of
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