As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN. ...
The
matter has been examined by DOPT in pursuance of Hon’ble Supreme Court Judgment
on 27.11.2012 in the case of N.R. Parmar vs. UOI
& Others in consultation with the Department of Legal Affairs and it has
been decided, that the manner of determination of inter-se-seniority of direct
recruits and promotes would be as under:
a) DoPT OM No.
20011/1/2006-Estt4D) dated 3.3.2008 Is treated as nonexistent/withdrawn ab initio;
b) The rotation of quota based on the available direct
recruits and promotees appointed against the vacancies of a
Recruitment Year, as provided in DOPT O.M. dated
7.2.1986/3.07.1986, would continue to operate
for determination of inter se seniority between direct recruits and promotees;
c) The
available direct recruits and promotees, for assignment of inter se seniority, would refer to the direct recruits and
promotees who are appointed
against the vacancies of a Recruitment Year;
d) Recruitment
Year would be the year of initiating the recruitment process
against a vacancy year;
e) Initiation of recruitment
process against a vacancy year would be the date
of sending of requisition for filling up of vacancies to the recruiting agency in the case of direct recruits; in the case of
promotees the date on which a proposal, complete in all
respects, is sent to UPSC/Chairman-DPC for
convening of DPC to fill up the vacancies through
promotion would be the relevant date.
f) The
initiation of recruitment process for any of the modes viz, direct recruitment or promotion would be deemed to be the
initiation of recruitment process for the other mode as
well;
g) Carry forward of vacancies against direct recruitment or promotion quota would be determined from the appointments made
against the first attempt for filling up of the vacancies
for a Recruitment Year;
h) The
above principles for determination of inter
se seniority of direct recruits
and promotees would be effective from 27.11.2012, the date of Supreme Court Judgment in Civil Appeal No.
7514-7515/2005 in the case of N.R. Parmar
Vs. UOI & oths
i) The
cases of seniority already settled with reference to the applicable interpretation
of the term availability, as contained in DoPT O.M. dated 7.2.86/3.7.86
may not be reopened.
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