AKTU to use blockchain tech to check fraud, errors in degrees

AKTU to use blockchain tech to check fraud, errors in degrees 

Mohita.Tewari @timesofindia.com 16.03.2025

Lucknow : The Dr APJ Abdul Kalam Technical University (AKTU) is implementing blockchain technology for generating degrees and marksheets. This digital system creates and validates academic credentials through a secure computerised database, ensuring authenticity and preventing unauthorised altera- tions. AKTU officials said that blockchain provides a reliable method for issuing and managing digital credentials. This system eliminates possibilities of errors or manipulations in university documents. Students will have the ability to print their digital degrees as needed.

Following council approval, the university plans to implement this system in the upcoming academic session. “Cases of fraud in degree marksheets often come to the fore in many universities of the country and state. In view of this and further upgrading its technology, the university administration has now decided to use blockchain technology,” said AKTU vice chancellor Prof JP Pandey. He explained that students’ examination and result information will be distributed across multiple ser- vers. The university will compile degree marksheets using roll numbers and other unique identifiers. The system’s security ensures that data remains protected even if individual servers face security breaches or disruptions. “Students will receive login credentials to access and print their degree marksheets as required. Blockchain enhances degree and marksheet security,” said the VC.

‘Prolonged use of steroids linked to risk of glaucoma’

‘Prolonged use of steroids linked to risk of glaucoma’ 

Anuja.Jaiswal@timesofindia.com 16.03.2025

New Delhi : Prolonged use of steroid-based inhalers for respiratory conditions like asthma and bronchitis, continuous application of nasal sprays for allergies, and steroid-containing skin creams for allergic reactions and cosmetic purposes may lead to glaucoma, doctors at AIIMS have observed. They have highlighted the issue and advised regular eye check-ups, indicating that early identification significantly improves the chances of vision preservation. Glaucoma is a persistent eye condition that can damage the optic nerve, potentially causing vision loss or blindness. Dr Tanuj Dada, professorin-charge of the glaucoma unit, emphasised the significance of timely detection. “Glaucoma is known as the thief of vision because it has no symptoms until significant damage occurs. 

After 40, regular check-ups every 1-2 years are essential, even if your vision seems fine.” Dr Dada also cautioned against steroid misuse for children who are often prescribed steroid eye drops by unqualified persons, resulting in glaucoma. He explained that they frequently encountered young children with eye allergies, particularly those from Rajasthan affected by sand-related allergic reactions. These children, when experiencing eye irritation and redness, often get medicines from chemists or seek assistance from unqualified practitioners. Although the immediate allergy symptoms and redness may subside, some children later develop glaucoma. Students sustaining eye injuries from sports equipment such as balls or shuttlecocks during playground activities should also undergo regular eye examinations as these injuries could progress to glaucoma after 10-20 years. The doctor also warned against the use of skin whitening creams that mostly contain steroids. According to doctors, the research also linked stress to glaucoma, with meditation and breathing exercises showing potential benefits.

Only days spent in India to decide NRI tax status: ITAT

Only days spent in India to decide NRI tax status: ITAT 

16.03.2025

Mumbai : Mumbai Income Tax Appellate Tribunal (ITAT) has ruled in favour of an individual who claimed his tax residential status to be that of a ‘non-resident’ as he had spent 210 days on work abroad, reports Lubna Kably. 

As India does not tax overseas income in the hands of a non-resident, M Gulati did not disclose his overseas income of Rs 1.2 crore for FY 2015-16. He contended he had spent less than 182 days in India and was a non-resident. But I-T claimed that of the 210 days, he’d spent 28 days looking for work, and hence a tax resident of India. ITAT made it clear an individual’s tax residential status must be determined solely by the number of days spent in India. 

The ITAT rejected the contention of I-T dept, which had recomputed Gulati’s stay outside India as it partly comprised of days spent jobhunting. ITAT order provides clarity on the tax treatment of individuals who split their time between employment and job search abroad. It reinforces that any period spent outside India for employment or in search of job should be counted towards non-resident status determination. The decision will benefit expatriates who go overseas in search of a job and gain employment. 

A person who is a tax resident of India has to pay tax on his global income. A nonresident does not pay tax in India on his/her overseas income but only on income that accrues or arises in India (eg: rent from property in India, bank interest, etc). Number of days stayed in India determines tax residency. 

Under provisions of I-T Act, viz: Explanation 1 to Section 6(1), if an individual leaves India for ‘purpose of employment’ overseas, he/ she will qualify as a tax resident only if stay ‘in India’ is for 182 days or more in a year. From FY 2020-21, the period was reduced to 120 days or more for individuals whose income (other than foreign sources) exceeds Rs 15 lakh. The I-T officer noted Gulati had spent 210 days outside India in the relevant AY (2016-17), of which 28 days were in search of job. 

He held that only days of actual employment could be considered. Thus, based on a revised calculation, he held that Gulati had spent more than 182 days in India and was hence a tax resident. Consequently, the overseas salary of Rs 86.2 lakh and interest income of Rs 2.8 lakh would be taxable in India. The Appellate Commissioner upheld the stand of the I-T officer by holding that during the 28-day period, the taxpayer had not received any salary and the adjustment in days was correctly made. However, ITAT relying on judicial precedents disagreed and overruled the I-T department’s stand. The tax tribunal held seeking employment abroad also qualifies as a legitimate purpose under Explanation 1 to section

NEWS TO DAY 16.03.2025

 

VAO jumps int o pond with bribe money of ₹3,500, held

VAO jumps int o pond with bribe money of ₹3,500, held 

TIMES NEWS NETWORK 16.03.2025

 Coimbatore : A village administrative officer jumped into a pond, with DVAC sleuths hot on his heels, with a bribe money of ₹3,500 on Friday night. The sleuths jumped in too and arrested him. He has been identified as M Vetrivel, 32, of Theni district, the VAO of Mathvarayapuram village in Coimbatore district. According to a DVAC source, an elderly woman named Marathal, a cancer patient, had applied for a legal heir certificate after the demise of her husband. “The VAO demanded ₹5,000 from her for arranging the certificate. The woman had paid ₹1,000 to the VAO last month. When the VAO demanded that the woman pay the remaining ₹4,000, she approached her sonin-law Krishnasamy, 62, of Mathvarayapuram. He came to us and we laid a trap by asking him to hand over chemical coated currency notes to the VAO.” As instructed by DVAC, Krishnasamy contacted the VAO and asked him to wait near Perur tahsildar office around 8pm on Friday. “Vetrivel reached the spot around 8pm. Krishnasamy met him and gave him the chemical coated currency notes,” the source said DVAC officials, who were hiding nearby, caught the VAO redhanded. But, he managed to escape on his motorcycle. “Vetrivel fell on the road. Before the sleuths caught him, he jumped into Perur Periyakulam. Once in the pond, he threw the notes into the water,” the source said. The sleuths could not trace the currency notes.

Missing woman’s son, VAO booked after she is declared dead

Missing woman’s son, VAO booked after she is declared dead 

TIMES NEWS NETWORK 16.03.2025

Chennai : A village administrative officer (VAO) has been booked for issuing a death certificate for a 50-yearold woman who disappeared from her house in 2021 but is alive. Police booked the woman's son too for approaching the VAO to issue the death certificate. Janaki alias Lakshmi, who lived with her husband Ragu, 55, and their sons at Elavur near Gummidipoondi, suddenly disappeared from her house in 2021. Ragu died later due to a few illnesses. Lakshmi’s son Vignesh, 24, approached Aathupakkam VAO, Raja, to issue a death certificate for his mother. The VAO conducted an “inquiry” and issued the death certificate. 

Vignesh then transferred the ancestral property to his and his brother’s names. Last year, some NGOs found Lakshmi and took her home. She learned that Vignesh had obtained her death certificate from the VAO and filed a complaint with the Gummidipoondi taluk office. Tahsildar Rajendran conducted an inquiry and found that the VAO did not follow the prescribed norms before issuing the death certificate to Vignesh. Based on the complaint filed by the tahsildar to Gummidipoondi police, a case was registered against Raja, the VAO, and Vignesh. The tahsildar ordered Raja placed under suspension on Friday. Further investigations are on

Retired Employee Not Entitled To Retrospective Promotion Or Benefits Of Promotional Post After Retirement : Supreme Court

Retired Employee Not Entitled To Retrospective Promotion Or Benefits Of Promotional Post After Retirement : Supreme Court

Yash Mittal

28 Nov 2024 9:22 AM

The Supreme Court on Wednesday (Nov. 27) held that an employee whose promotion was not effectuated before his retirement would not be entitled to retrospective promotion and the notional benefits attached to the promotion.

The bench comprising Justice PS Narasimha and Justice Sandeep Mehta observed that “promotion only becomes effective upon the assumption of duties on the promotional post and not on the date of occurrence of the vacancy or the date of recommendation.”

The Bench heard the appeal filed by the State of West Bengal against the grant of notional benefits to respondent No. 1 employee, whose promotion to the post of Chief Scientific Officer (CSO) was approved post-superannuation.

The High Court approved the Administrative Tribunal decision which found that due to delay and laches on the appellant's part, respondent no.1 promotion was not effectuated before his superannuation though recommended before superannuation. Therefore, instead of directing retrospective promotion under Rule 54(1)(a) of the West Bengal Service Rules, 1971, the Tribunal directed the appellants to provide the benefits of the promotional posts.

The Supreme Court considered the question of “whether respondent No.1, who was recommended for the promotion before his retirement but did not receive actual promotion to the higher post due to administrative delays, is entitled to notional financial benefits of the promotional post after his retirement?”

Before the Supreme Court, the appellant-State Government contended that service jurisprudence does not recognize retrospective promotion without a specific enabling provision, therefore, notional promotion cannot be granted retrospectively unless there exists a specific rule or exceptional circumstances. It argued that in the present case, Rule 54(1)(a) of the West Bengal Service Rules, precludes retrospective promotion, therefore respondent no.1 would not be entitled to even notional benefits.

Finding force in the appellant's argument, the judgment authored by Justice Mehta answered the question negatively and observed that it would be unjustified to grant even a notional benefit to respondent no.1 because he had not assumed the office of the promoted position (CSO) and didn't serve in that capacity.

“promotion only becomes effective upon the assumption of duties on the promotional post and not on the date of occurrence of the vacancy or the date of recommendation. Considering that respondent No. 1 superannuated before his promotion was effectuated, he is not entitled to retrospective financial benefits associated to the promotional post of Chief Scientific Officer, as he did not serve in that capacity.”, the court said.

Reference was drawn to the case of Bihar State Electricity Board and Others v. Dharamdeo Das (2024), where the Court held that promotion is effectuated only when it is granted. The Court clarified that promotion would not be effectuated from the date when a vacancy occurs on the subject post or when the post itself is created.

The Court's reasoning was based on the fact that when the employee was not even borne in the cadre then how he can be promoted to the said cadre retrospectively.

The Court took into account Rule 54(1)(a) of the West Bengal Service Rules which prevent retrospective grant of promotion to an employee when his promotion was not even approved.

“In the instant case, it is evident that while respondent No. 1 was recommended for promotion before his retirement, he could not assume the duties of the Chief Scientific Officer. Rule 54(1)(a) of the West Bengal Service Rules, clearly stipulates that an employee must assume the responsibilities of a higher post to draw the corresponding pay, thus, preventing posthumous or retrospective promotions in the absence of an enabling provision.”, the Court said.

Accordingly, the appeal was allowed.

Appearance:

For Petitioner(s) Mr. Soumya Chakraborty, Sr. Adv. Ms. Astha Sharma, AOR Ms. Anju Thomas, Adv. Mr. Himanshu Chakravarty, Adv.

For Respondent(s) Mr. Nihit Nagpal, Adv. Mrs. Bindra Rana, Aor, Adv. Mr. Muneeb Rashid Malik, Adv. M/S. S. S. Rana & Co., AOR Mr. Kunal Chatterji, AOR Ms. Maitrayee Banerjee, Adv. Mr. Rohit Bansal, Adv.

Case Title: GOVERNMENT OF WEST BENGAL & ORS. VERSUS DR. AMAL SATPATHI & ORS.

Citation : 2024 LiveLaw (SC) 927