The document discusses various legal and ethical issues related to decision making for public servants. It warns that lack of proper decision making can negatively impact growth. It also outlines common mistakes like awarding contracts without proper process, accepting bribes, and not maintaining accurate financial records that can result in criminal cases. The document provides an overview of the Prevention of Corruption Act and emphasizes the importance of being prepared for potential legal defenses.
Criminal cases in court- how to handle criminal case in court of lawRajendra Saxena
this is about defending crimial case particularly CBI case in coutr of LAW arising out of decision making or otherwise. thes detail can be helpful in preparation of defense
Session 8b how to handle an h1 b audit_advise from the canada ringside_larry ...INSZoom
This PPT is from the INSZoom Immigration Conference 2015 - Bengaluru. The Topic was "How to Handle an H1B Audit - Advise from the US and Canada Ringside. The presenter and author is Larry J. Linton of PwC.
Criminal cases in court- how to handle criminal case in court of lawRajendra Saxena
this is about defending crimial case particularly CBI case in coutr of LAW arising out of decision making or otherwise. thes detail can be helpful in preparation of defense
Session 8b how to handle an h1 b audit_advise from the canada ringside_larry ...INSZoom
This PPT is from the INSZoom Immigration Conference 2015 - Bengaluru. The Topic was "How to Handle an H1B Audit - Advise from the US and Canada Ringside. The presenter and author is Larry J. Linton of PwC.
Vskills certification for Apache HBase Professional assesses the candidate for HBase. The certification tests the candidates on various areas in Apache HBase which includes knowledge of installing, administering and developing applications utilizing the HBase.
http://www.vskills.in/certification/Certified-HBase-Professional
Vskills certification for Human Rights Law Professional assesses the candidate as per the company’s need for managing human rights law related matters. The certification tests the candidates on various areas in basic concepts in human rights, legal rights, claim rights, liberty rights, obligation, duty, duties of states, bilateral treaty, multilateral treaty, convention, covenant, protocol, charter and statute.
Many people believe that their employment status is very black and white. But what about this gray area where you aren’t sure if you are an employee or if you are an independent contractor? Don’t worry. Either way, you are still employed. The only difference is whether you are self employed or not.
According to the IRS, Doctors, “dentists, vets, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors.”
But what makes these people independent contractors? Aren’t there people with those professions that are considered to be employees? If you have been wondering or fretting about this, fret no more. For a better understanding of what makes someone employed vs. self employed, simply keep reading!
Force field analysis on current law and order situation in bangladeshAhasan Uddin Bhuiyan
Sociologist Kurt Lewin developed a 'force field analysis' model (1951) which describes any current level of performance or being as a state of equilibrium between the driving forces that encourage upward movement and the restraining forces that discourage it. Essentially this means that a current equilibrium exists because the forces acting for change are balanced by the forces acting against change.The driving forces are (usually) positive, reasonable, logical, conscious and economic. The restraining forces are (usually) negative, emotional, illogical, unconscious and social/psychological. Both sets of forces are very real and need to be taken into account when dealing with change, or managing change, or reacting to change. This paper contains force field analysis on current law and order situation of Bangladesh.
The issue of whether workers should be classified as employees or independent contractors for federal employment tax purposes has been a source of controversy for decades. The saga continues. This article summarizes a recent Tax Court decision on the classification of a manager in the home care industry.
Tax Planning in India is a very confused subject, This presentation talks about the Taxation of various financial products in India viz, Equity Taxation, Gold Taxation, Real Estate Taxation, Mutual Funds Taxation, Private Equity Taxation, Insurance Taxation. It also talks about Income Tax Slabs in India, Section 80C Deductions.
Paper submitted in the National conference on Prevention of Corruption in India : Challenges Ahead held by HNB GARHWAL UNIVERSITY. TIHRI. and was appreciated in the conference.
its about a major scam happened in India in recent years.. Its called " 2G SCAM " .
I created a ppt on it in my school days... and i want to spread the same knowledge to everyone out there..
Vskills certification for Apache HBase Professional assesses the candidate for HBase. The certification tests the candidates on various areas in Apache HBase which includes knowledge of installing, administering and developing applications utilizing the HBase.
http://www.vskills.in/certification/Certified-HBase-Professional
Vskills certification for Human Rights Law Professional assesses the candidate as per the company’s need for managing human rights law related matters. The certification tests the candidates on various areas in basic concepts in human rights, legal rights, claim rights, liberty rights, obligation, duty, duties of states, bilateral treaty, multilateral treaty, convention, covenant, protocol, charter and statute.
Many people believe that their employment status is very black and white. But what about this gray area where you aren’t sure if you are an employee or if you are an independent contractor? Don’t worry. Either way, you are still employed. The only difference is whether you are self employed or not.
According to the IRS, Doctors, “dentists, vets, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors.”
But what makes these people independent contractors? Aren’t there people with those professions that are considered to be employees? If you have been wondering or fretting about this, fret no more. For a better understanding of what makes someone employed vs. self employed, simply keep reading!
Force field analysis on current law and order situation in bangladeshAhasan Uddin Bhuiyan
Sociologist Kurt Lewin developed a 'force field analysis' model (1951) which describes any current level of performance or being as a state of equilibrium between the driving forces that encourage upward movement and the restraining forces that discourage it. Essentially this means that a current equilibrium exists because the forces acting for change are balanced by the forces acting against change.The driving forces are (usually) positive, reasonable, logical, conscious and economic. The restraining forces are (usually) negative, emotional, illogical, unconscious and social/psychological. Both sets of forces are very real and need to be taken into account when dealing with change, or managing change, or reacting to change. This paper contains force field analysis on current law and order situation of Bangladesh.
The issue of whether workers should be classified as employees or independent contractors for federal employment tax purposes has been a source of controversy for decades. The saga continues. This article summarizes a recent Tax Court decision on the classification of a manager in the home care industry.
Tax Planning in India is a very confused subject, This presentation talks about the Taxation of various financial products in India viz, Equity Taxation, Gold Taxation, Real Estate Taxation, Mutual Funds Taxation, Private Equity Taxation, Insurance Taxation. It also talks about Income Tax Slabs in India, Section 80C Deductions.
Paper submitted in the National conference on Prevention of Corruption in India : Challenges Ahead held by HNB GARHWAL UNIVERSITY. TIHRI. and was appreciated in the conference.
its about a major scam happened in India in recent years.. Its called " 2G SCAM " .
I created a ppt on it in my school days... and i want to spread the same knowledge to everyone out there..
2G spectrum scam took place in India in late 2000’s which involved politicians and government officials who tried illegal undercharging mobile telephone companies for frequency allocation licenses, which they would then use to create 2G spectrum subscriptions for mobiles. The entire process of allocation of UAS licences lacked transparency and was undertaken in an arbitrary, unfair and inequitable manner.
This paper is a brief representation of facts and analysis of 2G spectrum scam
This paper is a case study to the subject – 2G Spectrum Scam. The paper starts with a brief introduction to basic term like spectrum, 2G. It then sets the context of the case with discussing background. We then discuss the core of matter, defining the scam, role played by various regulatory bodies and the current state of affairs along with latest proceedings. Finally, we reflect upon the case with a brief analysis.
Extends to whole of India except the state of J&K.
Every person shall be liable to punishment under this Code and not otherwise for every act or omission contrary to the provisions thereof, of which he shall be guilty within India
1 Ethical Analysis of The Commonwealth Bank Money Laund.docxcroftsshanon
1
Ethical Analysis of The Commonwealth Bank Money Laundering Case
Case Facts
Commonwealth Bank of Australia (CBA), founded in 1911, is one of Australia’s leading
providers of ‘integrated financial services, including retail, premium, business and
institutional banking, funds management, superannuation, insurance, investment and
share-broking products and services’ (Commonwealth Bank of Australia 2018). In May 2012,
CBA introduced Intelligent Deposit Machines (IDMs) which accept deposits by both cash and
cheque (Ockenden & Parry 2017). Once deposited, funds are available for immediate
transfer to other accounts domestically and internationally (Chief Executive Officer of The
Australian Transaction Reports and Analysis Centre v Commonwealth Bank of Australia
Limited ACN [2017] FCA, para. 1). IDMs can accept up to 200 notes per deposit (up to
$20,000 per cash transaction), and there are no limits on the number of IDM transactions a
customer can make per day (AUSTRAC v CBA [2017] FCA, para. 2). IDMs allow for
anonymous cash deposits, as a card from any financial institution can be used; if a non-CBA
card is used, the details of the cardholder are unknown (Norton 2017; AUSTRAC v CBA
[2017] FCA, para. 3). Since their introduction in 2012, over $1 billion has been transferred
through IDMs (Ockenden & Parry 2017).
Under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006, s. 81, “The
Act”, CBA has a joint Anti-Money Laundering and Counter-Terrorism Financing program,
with procedures it failed to comply with from the beginning of IDM introduction to the
market in 2012 (AUSTRAC v CBA [2017] FCA, para. 5). The private sector has considerable
responsibility in the fight against criminal financing activities by monitoring and providing
intelligence to regulators (Norton 2017). Both prior and during the IDM rollout, CBA failed to
2
carry out money laundering and terrorism financing risk assessment in response to the
suspicious rise in cash deposits through IDMs, and ignored alerts raised by internal
transaction monitoring systems (AUSTRAC v CBA [2017] FCA, para 6). All businesses with
obligations under The Act must be enrolled on The Australian Transaction Reports and
Analysis Centre’s (AUSTRAC) Reporting Entities Roll (AUSTRAC 2018). CBA is therefore
required to report to AUSTRAC any transaction involving a transfer or $10,000 or more
within 10 business days (AUSTRAC v CBA [2017] FCA, para. 9). CBA failed to report 53,506
transactions (94% of all threshold transactions (TTRs)) with a total value of around $624.7
million, to AUSTRAC on time between 2012 and 2015 (AUSTRAC v CBA [2017] FCA, para. 10).
CBA claim this was due to a technical issue caused by a software update (Yeates 2017).
1,640 of the late TTRS were found to be related to money laundering syndicates under
investigation by the Australian Federal Police, with six of the late TTRs related to customers
w.
1 Ethical Analysis of The Commonwealth Bank Money Laund.docxjeremylockett77
1
Ethical Analysis of The Commonwealth Bank Money Laundering Case
Case Facts
Commonwealth Bank of Australia (CBA), founded in 1911, is one of Australia’s leading
providers of ‘integrated financial services, including retail, premium, business and
institutional banking, funds management, superannuation, insurance, investment and
share-broking products and services’ (Commonwealth Bank of Australia 2018). In May 2012,
CBA introduced Intelligent Deposit Machines (IDMs) which accept deposits by both cash and
cheque (Ockenden & Parry 2017). Once deposited, funds are available for immediate
transfer to other accounts domestically and internationally (Chief Executive Officer of The
Australian Transaction Reports and Analysis Centre v Commonwealth Bank of Australia
Limited ACN [2017] FCA, para. 1). IDMs can accept up to 200 notes per deposit (up to
$20,000 per cash transaction), and there are no limits on the number of IDM transactions a
customer can make per day (AUSTRAC v CBA [2017] FCA, para. 2). IDMs allow for
anonymous cash deposits, as a card from any financial institution can be used; if a non-CBA
card is used, the details of the cardholder are unknown (Norton 2017; AUSTRAC v CBA
[2017] FCA, para. 3). Since their introduction in 2012, over $1 billion has been transferred
through IDMs (Ockenden & Parry 2017).
Under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006, s. 81, “The
Act”, CBA has a joint Anti-Money Laundering and Counter-Terrorism Financing program,
with procedures it failed to comply with from the beginning of IDM introduction to the
market in 2012 (AUSTRAC v CBA [2017] FCA, para. 5). The private sector has considerable
responsibility in the fight against criminal financing activities by monitoring and providing
intelligence to regulators (Norton 2017). Both prior and during the IDM rollout, CBA failed to
2
carry out money laundering and terrorism financing risk assessment in response to the
suspicious rise in cash deposits through IDMs, and ignored alerts raised by internal
transaction monitoring systems (AUSTRAC v CBA [2017] FCA, para 6). All businesses with
obligations under The Act must be enrolled on The Australian Transaction Reports and
Analysis Centre’s (AUSTRAC) Reporting Entities Roll (AUSTRAC 2018). CBA is therefore
required to report to AUSTRAC any transaction involving a transfer or $10,000 or more
within 10 business days (AUSTRAC v CBA [2017] FCA, para. 9). CBA failed to report 53,506
transactions (94% of all threshold transactions (TTRs)) with a total value of around $624.7
million, to AUSTRAC on time between 2012 and 2015 (AUSTRAC v CBA [2017] FCA, para. 10).
CBA claim this was due to a technical issue caused by a software update (Yeates 2017).
1,640 of the late TTRS were found to be related to money laundering syndicates under
investigation by the Australian Federal Police, with six of the late TTRs related to customers
w ...
In a presentation for Atainz, Terry Baucher of Baucher Consulting (www.baucherconsulting.co.nz) explains how to handle an IRD Audit & what to do should the IRD come calling.
Baucher also goes into detail about the difference between an IRD Audit and an IRD Review and how each should be treated.
This presentation was given on behalf of Atainz in March 2013
With Congress debating tax extenders, including the R&D tax credit, it's a good time to check your understanding of the credit and how you could use it more effectively. More at http://gt-us.co/1uDxLn6
CBI Northern Ireland Bribery Seminar 17 January 2013
The Bribery Act came into force on 1st July 2011 with potentially far reaching consequences for private and public sector organisations. The new Director of the Serious Fraud Office (SFO), David Green QC, has signaled a rougher new approach to dealing with companies suspected of paying bribes to win work. Recently, the SFO issued revised statements of policy relating to its implementation of the Bribery Act 2010.
This breakfast briefing will consider the background to these and summarizes the changes to previous statements of SFO policy, principally in relation to self-reporting. In addition, there will be clarification of the Bribery Act legislation, addressing some of the challenges it has created around accepting hospitality, doing business abroad, offering clients gifts as well as exploring how the Act works in practice, especially in “grey areas”.
The current situation of overnight demonetisation of 500 and 1000 Rupee notes has created havoc in the country.
In one of the historical reforms of the economy of India, Rs 500 and Rs 1,000 notes were banned effective on 9th November , Tuesday midnight. This was one of the boldest movements by the Government of India.Overall, this scheme is going to impact the businesses, the common man, and financial institutions – all at some level or the other.
PPT for the interactive session at the Institute of Cost Accountants of India Delhi on 7th Jan 2017 on the Role of Insolvency Professionals under Insolvency and Bankruptcy Code 2016
Financial planning - effect of cumulative & early savingRajendra Saxena
Early saving when responsibilities are limited & its proper investment make a person financial secure & financial scured person have less worries in life
Belgium vs Slovakia Belgium announce provisional squad for Euro Cup 2024 Thib...Eticketing.co
Euro 2024 fans worldwide can book Belgium vs Slovakia Tickets from our online platform www.eticketing.co. Fans can book Euro Cup Germany Tickets on our website at discounted prices.
Denmark vs England England Euro Cup squad guide Fixtures, predictions and bes...Eticketing.co
We offer UEFA Euro 2024 Tickets to admirers who can get Denmark vs England Tickets through our trusted online ticketing marketplace. Eticketing. co is the most reliable source for booking Euro Cup Final Tickets. Sign up for the latest Euro Cup Germany Ticket alert.
Euro Cup international supporters can book Euro 2024 Tickets from our online platform Worldwideticketsandhospitality.com. Followers can book Portugal Vs Czechia Tickets on our website at sale prices.
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Spain Vs Croatia Tickets on our website at discounted prices.
Spain vs Croatia Date, venue and match preview ahead of Euro Cup clash as Mod...Eticketing.co
We offer Euro Cup Tickets to admirers who can get Spain vs Croatia Tickets through our trusted online ticketing marketplace. Eticketing.co is the most reliable source for booking Euro Cup Final Tickets. Sign up for the latest Euro Cup Germany Ticket alert.
Mock 2024 NHL Draft Experts Divided after Celebrini, Levshunov, Silayev go in...Ice Brek
After the NHL Draft Lottery on Monday, Adam Kimelman, NHL.com’s deputy managing editor,
and Mike G., senior draft writer, Morreale make their predictions for how the first 16 selections
of the 2024 Upper Deck NHL Draft could turn out.
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Croatia vs Italy Tickets on our website at discounted prices.
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Slovenia Vs Denmark Tickets on our website at discounted prices.
Results for LtCol Thomas Jasper, Marine, for the 2010 Marine Corps Marathon held October 31, 2010, marking the 35th annual marathon known as "The People's Marathon."
An impressive finishing time of 3:46:39, placing 324th in the Male division ages 40-44.
Euro Cup international supporters can book Euro 2024 Tickets from our online platform Worldwideticketsandhospitality.com. Followers can book Turkey Vs Portugal Tickets on our website at sale prices.
Akshay Ram on Adobe's Creative Strategy and Execution, the Present and Future...Neil Horowitz
On episode 271 of the Digital and Social Media Sports Podcast, Neil chatted with Akshay Ram, Product Manager for Adobe, who also has a lot of knowledge and insight into sports creative.
What follows is a collection of snippets from the podcast. To hear the full interview and more, check out the podcast on all podcast platforms and at www.dsmsports.net
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Denmark Vs England Tickets on our website at discounted prices.
Turkey vs Georgia Tickets: Turkey's Road to Glory and Building Momentum for U...Eticketing.co
Euro Cup Germany fans worldwide can book Euro 2024 Tickets from our online platform www.eticketing.co.Fans can book Euro Cup 2024 Tickets on our website at discounted prices.
Ukraine Euro Cup 2024 Squad Sergiy Rebrov's Selections and Prospects.docxEuro Cup 2024 Tickets
After securing their spot through the playoff route, Ukraine is gearing up for their fourth consecutive European Championship. Ukraine first qualified as hosts in 2012, but in 2016
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Belgium Vs Romania Tickets on our website at discounted prices.
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Croatia Vs Italy Tickets on our website at discounted prices.
Euro Cup fans worldwide can book Euro 2024 Tickets from our online platform www.worldwideticketsandhospitality. Fans can book Poland Vs Netherlands Tickets on our website at discounted prices.
Poland Vs Netherlands Poland Euro 2024 squad Who is Michal Probierz bringing ...
Decision making
1. Welcome to All
DECISION MAKING
&
Precautions against criminal cases
On IRSE Day
rajendrasaxena@gmail.com
2. IT major Wipro's chairmanAzim Premji
said few days back
"complete absence of decision making" in
the government is the biggest concern for the
country and warned that growth would suffer
if prompt corrective action is not taken.
"I think the biggest concerns are governance
issues... complete absence of decision-
making in the government...",
3. Psychological Fears in Decisions Making
Agencies waiting with net
to catch
Account
Vigilance
Audit
CBI
To assist all above
agency ,there is RTI -
4. General
Most straight forward person can land in problem (if
his star are bad) for none of his faults
He may be selected for random nationwide raid
Programme
An enquiry of some of his associate may lead to
him-2G case
This lecture will create awareness about provision of
LAW & precaution required in decision making
In spite of it , if somebody lands in problem then
how to defend in court of LAW
Tender & contract is most problematic for civil
engineers & their decision in dealing tender cases
can create problem for them
5. What Not to Do in Tender & contracts
Execute work in good faith without sanction or estimate or tender
Award the contract on exorbitant rates
Execution of substandard work- quality check
Payment for works not executed –overpayments ,false payments
Manipulation in tender such as
Exaggerating performance of favorite tenderer & failures of Rivals
Projecting artificial urgency –time is valuable
Doctoring briefing note to project someone as most suitable
Bypassing lowest bidder without convincing reasons
Call negotiation for reduction of rates but accepting it after
negotiation even if no appreciable reduction achieved in
negotiation
Non application of mind in tender Acceptance
Do a thing for which your conscious is not permitting-Right or
wrong –conscious will give you one signal –respect or overshoot
6. Professional Hazards
During course of duty , an officer is exposed to
situation where several vested intrests are involved
& his decision affect adversally some body or other .
Such disgrunteled element try to level score with
such officer by reporting various action either to vigill
ence or to CBI
This results in many false complaints against officers
In enquiry of any decision ,always two views can be
taken as only thin line exist between Railway intr
est & self interest
As such officer is subjected to harrasment
7. Common mistakes done by most of us
In our zeal ,som etim e we take out of way decision to expedite
some work without recording proper reason in detail on file
Very innocent action - depositing license fee by railway staff
instead of by licensee resulted in a CBI case on WR & finally
conviction .
Slackness in ensuring quality in Level xing work resulted in CBI
case .all such thing are treated as fraud
A fraud case leads to raid & raid leads to another case ie
Disproportionate Asset case
Asset-having assets is not a crime-We do’ not keep proper
record of our financial assets resulting difficulties in case of probl
em.
8. Few Recent headlines of Newspapers
Retired GM of NWR raided ( feb 2010)
A Chief Personnel Officer, North Western Railway, Jaipur for possession of
disproportionate assets to the tune of Rs. 2.69 crore.(feb 2002))
CBI files charge sheet in RRB scam ( sept 2010)(SCR)
CBI arrests Railway engineer in bribery cases (21st sept 2010)(NR)
Charge sheet against 14 railway force policemen (2nd oct 2010)(CR)
RPF officer booked for property worth crores ( oct 2010)(CR)
CBI busts railway ticket racket, catches 3 officials (oct 24,2010)
CBI traps SECR law officer accepting bribe (nov 10.2010)
he then Senior Cashier of Western Railway convicted for causing loss of Rs.41.70 lacs
to the Western Railway. Dec 2010
CBI raids Retired -RPF officer's houses over DA case (mar 2011)-WR
CBI court convicts Railway official for siphoning off funds (SR) apr2011
Railway officer arrested for taking bribe of Rs 50,000 ( CR) jun11
A case has been registered against Chief Engineer,(Const) SWR, Hubli jun 2011
CBI raids Rajasthan railway stations (NWR) jul2011
CBI raid 5 trains for misuse of reservation quota –Aug 2011
9. A Press Report (source- Railway Board Vig Directorate)
http://www.dnaindia.com/india/report_over-8500-railway-officers-booked-for-
fraudulent-practices_1239563
New Delhi: In a drive to check corruption and bring in transparency in its
administration, Vigilance Directorate of the Railway Board stated that, 8,638
officials including 117 gazetted ones, were booked for various charges
Of the staff booked for fraudulent practices, a maximum number of them --
1,403 -- including 1,395 non-gazetted and eight gazetted officers were from
South Western Railway,
followed by 1,334 in Northern Railway, 760 in Southern Railway and 728
in North Eastern Railway zone.
Railways, in line with the instructions of Ministry of Home Affairs, every year
prepare two lists -- Agreed and Secret list --
The Agreed List, prepared in consultation with CBI, includes names of officers
whose integrity are doubtful. While, the Secret List are of those officers of
doubtful integrity on the basis of accepted inquiry reports or proved charges of
corruption.
"Persons in Agreed and Secret List are not assigned any sensitive posts and
their working is kept under constant surveillance,
10. CBI CASES
Fraud cases - complainant is department
Disproportionate Asset case – source observation –
either from vigillence or from way of living.General s
urvey for Nation Raids – No arrest in such cases
Trap cases – complainant is a person who has a
grudge with you
All these case comes under PC act 1988
11. Fraud case
The complaint is by department
Source information
Many time case are based on perception of gency
like CAG – Reliance KG basin , 2G , CWG etc
Many time executive act out of way in interest of
work work but other side perceive it as vested interest
Time is not evaluated –less time at higher cost
-money is evaluated
Fraud leads to Raid & raids lead to asset case
Our asset management is poor
We are careless in keeping records of financial
assets
12. Common mistakes done by most of us-
Assets
We conviniently forget to keep proper record of
i)Marriage gifts
ii)Maturity value of NSC or other financial instruments
iii)Sale proceeds of any assets like flats etc
iv)Gains from share Market
v)Any awards ,honrarium etc
vi)Gift received by children or spouse on birthday ,marriage
anniversary & their investments
All above aspects results unknowingly in converting
white money in black money
We habitually preserve all cash memo of our expenditure & feel
elite in using credit cards on entertainment expenditures
13. Management of Money is essential
Therefore
Always keep record of your income & pay your tax
so that hard earned money does not get converted in
black money for petty saving in tax
Always prepare a balance sheet along with tax return
even if it is not mandatory
Declare your assets(with balance sheet as now tax authority do
not accept balance sheet) in annual property return
14. Where you want to be ?
even straight officers suffers a lot because some
time their decision go against vested interest of few
persons & some of these disgruntled element put a
complaint against them .
So why not be ready for defense
Unfortunately in CBI cases ,investigation starts after
Raids & registration of case causing harrasements
Raid can happen for any reason . Some of your
associate is being investigated & your name crop up
–kanimozhi case
15. Ignorance is no Defense
Many time ,a man is not able to defend as he is
ignorant about provisions of LAW & had not kept
proper records (of assets , reasons of decisions etc)
Better hire professional like CA or Income tax
consultant for keeping up proper financial record
s .This investment will pay rich dividends
Every govt person should know salient
provisions of Prevention of corruption act 1988
16. Prevention of corruption act 1988-
Various relevant provision
Section 7 –Public servant taking gratification accepts or obtains
or agrees to accept or attempts to obtain from any person, for
himself or for any other person, any gratification whatever, other than
legal remuneration, as a motive or reward for doing or forbearing to do
any official act ( No demand but agreed to accept is sufficient to
convict).
Section -8. Taking gratification, in order, by corrupt or illegal
means, to influence public servant-Whoever accepts or obtains,
or agrees to accept, or attempts to obtain, from any person, for
himself or for any other person, any gratification whatever as a motive
or reward for inducing, by corrupt or illegal means, any public servant,
whether named or otherwise, to do or to forbear to do any official act,
Section -9. Taking gratification, for exercise of personal influence
with public servant-
shall be punishable with imprisonment which shall be not less than six
months but which may extend to five years and shall also be liable to
fine
17. Prevention of corruption act 1988
Punishments
Section10. Punishment for abetment by public servant of
offences defined in section 8 or 9
Whoever, being a public servant, in respect of whom either of
the offences defined in section8 or section 9 is committed,
abets the offence, whether or not that offence is committed
in consequence of that abetment, shall be punishable with
imprisonment for a term which shall
be not less than six months but which may extend to five
years and shall also be liable to fine.
Section14. Habitual committing of offence under sections 8, 9
and 12 -shall be punishable with imprisonment for a term which
shall be not less than two years but which may extend to seven
years and shall also be liable to fine.
18. Prevention of corruption act 1988
13. Criminal misconduct by a public servant-(1) A public servant is said to
commit the offence of criminal misconduct,- (a) if he habitually accepts or
obtains or agrees to accept or attempts to obtain from any person for himself or
for any other person any gratification other than legal remuneration
Section 13(1)d ii - by abusing his position as a public servant, obtains for
himself or for any other person any valuable thing or pecuniary advantage; or
13 (1)–(e) if he or any person on his behalf, is in possession or has, at any time
during the period of his office, been in possession property disproportionate to
his known sources of income.
Section 13(2) Any public servant who commits criminal misconduct shall be
punishable with imprisonment for a term which shall be not less than one year
but which may extend to seven years and shall also be liable to fine.
Section 15. Punishment for attempt
Whoever attempts to commit an offence referred to in clause (c) or clause (d) of
sub-section(1) of section 13 shall be punishable with imprisonment for a term
which may extend to three years and with fine
19. Prevention of corruption act 1988
19.Previous sanction necessary for prosecution
(1) No court shall take cognizance of an offence punishable under
section 7, 10, 11, 13 and 15 alleged to have been committed by a
public servant, except with the previous sanction
Such sanction shall be given by that Government or authority which
would have been competent to remove the public servant from his
office at the time when the offence was alleged to have been
committed
No finding, sentence or order passed by a special Judge shall be
reversed or altered by a Court in appeal, confirmation or revision on
the ground of the absence of, or any error, omission or irregularity in,
the sanction required under sub-section (1), unless in the opinion of
that court, a failure of justice has in fact been occasioned thereby;
Section 20 –presumption if recovery is with accused
20. Prevention of corruption act 1988
Section 20. Presumption where public servant accepts gratification other
than legal remuneration
(1) Where, in any trial it is proved that an accused person has accepted or
obtained or has agreed to accept or attempted to obtain for himself, or for any
other person, any gratification or any valuable thing from any person, it shall be
presumed, unless the contrary is proved, that he accepted or obtained or
agreed to accept or attempted to obtain that gratification or that valuable thing,
as the case may be, as a motive or reward such as is mentioned in section 7 or,
as the case may be
(2) Where in any trial of an offence punishable under section 12 or under
clause (b) of section 14, it is proved that any gratification (other than legal
remuneration) or any valuable thing has been given or offered to be given or
attempted to be given by an accused person, it shall be presumed, unless the
contrary is proved, that he gave or offered to give or attempted to give that
gratification or that valuable thing, as the case may be, as a motive or reward
such as is mentioned in section 7, or, as the case may be, without
consideration or for a consideration which he knows to be inadequate.
(3) Notwithstanding anything contained in sub-section (1) and (2), the court may
decline to draw the presumption referred to in either of the said sub-sections, if
the gratification or thing aforesaid is, in its opinion, so trivial that no inference of
corruption may fairly be drawn.
21. Avoid cases
Prevention is better than cure
How
Do not indulge in any such activity willfully which can
create problem for you in life
Do not be there where you should not normally be
like contractor residence , contractor car etc
Do not talk on phone about money
Always record full reason of taking particular
decision in file
22. Be prepared for defense in case of
casuality (contd)
Fraud – follow rules so that you can defend your
action on later date . If rule is bypassed ,record reas
ons
Dissproportinate Assets – keep your account clear .
Maintain cash book .it is must . Keep record of mar
riage gifts & gifts received on various occassions by
you ,your spouse & childrens –Need not keep recor
d of expenditure – avoid using credit card
Do not think that you are smartest person in the
world & other are fools .
Always Be prepare for visit of investigation agency
next morning ( they may not come but what is har
m in self defense)
23. How to defend the criminal cases in
court
All the case are fought on fact & legality.
Facts are provided by you &
legal aspect is taken care of by your
Advocate.
Therefore both have to work hard for
defending a case
24. Various stage of cases
Registration of FIR
Investigation- to be ordered by SP
Report to SP through legal deptt
Sanction for prosecution
Registration of case & submission of Charge sheet
Recording of evidence
Argument
Judgement
25. Various stage of case
After registration of case for investigation ,a thorough
investigation is done
Witness statement are taken by I.O.
At last , accused is asked to give his defense
These fact are examined by legal deptt of CBI &
based on evidence on record ,it is decided whether it
is fit case for trial
If not , case is closed .if Yes ,regular case is
registered
26. Sanction under section 19
In case CBI decide to prosecute the charged
official , sanction for prosecution is asked fro
m the appointing authority
If appointing authority ,on the basis of facts
on record ,accord his approval for prosecutio
n ,then charge-sheet is filed in the court . If h
e does not ,closure report is filed in court
27. How to defend your case on various
stage
Stage 1 – Receipt of charge sheet
Stage 2- framing of charge & examining of
documents
Stage 3 –Recording of evidence
Stage 4 Statement of the Accused under section
313 of Cr P C of 1973
Stage 5 Argument under section 314 of Cr P C of
1973
Judgment &
appeals if necessary
28. Stage 4 Statement of the Accused under
section 313 of Cr P C of 1973.
After Recording of evidence (prosecution as well as
defense) is over ,the accused is given a chance to
explain his point of view .
This is the only time when accused is permitted to
speak in court . A written statement can also be given
Although there is not much evidence value of this
statement ,However facts, if any ,not yet come in
notice of court, are brought in notice of Judge , he may
consider them while making his final judgment.
Accused can also act as own witness under oath .here
he will be cross examined also. This has the evidential
value .Howeve the accused can not be forced to
answer such question which goes against him.
29. Stage 5 Argument under section 314 of Cr
P C of 1973
After recording statement of the accused, Argument are
held between prosecution & defense advocate orally in
court . Here various decision ( with citation) of high
court/supreme court are quoted by both the party to
support their arguments
The Judge notes down salient points of arguments.
To avoid the omission or over looking of any crucial point
during oral arguments , In addition to Oral argument , a
written argument under section 314 of CR PC (optional)
should also be submitted before conclusion of oral
arguments as this is the only defense paper which remain
on record which may help you in appeal in case judgement
is gone against you.
30. Judgement
Based on the evidence on record ,
argument ,counter argument & laid down
legal principles , Hon Judge Finally announce
his final judgement
If acquital- then happy ending
If conviction –quantum of sentence & fine is
also announce either on same day or next
day
31. Appeal in high court
In case due to any reason, judgment is against you &
then appeal is filed in high court ,
Written argument submitted in session court
will be helpful as appeal in high court is
decided on the bases of documents on record .
No new documents or witness is permitted in
high court .
Only oral arguments are again done in high court
where your advocate has to explain where Judge in
session court had gone against the evidence on
record & sprit of settled law while convicting you.
32. FACT YOU WILL LIKE TO KNOW
The complainant & Investigation officer are interested witness . Their
evidence value is low .Independent witness are necessary to establish
the case
Panch witness is independent witness & his evidence value is very
high .Cases are lost if independence of Panch is questionable like
known to police or complainant or habitual panch or submissive
Case will continue even if the complainant become hostile witness
Many case are lost due to defective sanction order for prosecution like
non application of mind
Tap recorded evidence are not acceptable as primary evidence .These
are used as corroborative evidence only
No document can be introduced later on if not cited initially in charge
sheet.There are many laid down procedure for collecting evidence like
telephone recording ,recording of conversation ,voice sample ,writing P
anchnamas etc.if they are not followed , evidence is not acceptable
33. FACT YOU WILL LIKE TO KNOW
1988 act is spl act & over ride general
provisions of law ,Cr PC etc unless silent
In DA case ,it is accused who has to prove
his innocense wheras in all other case prose
cution has to prove charge
Suspension of sentence is different from
suspension of conviction
Every acceptance of illegal gratification whether
preceded by demand or not, would be covered by
Section 7 of the Prevention of Corruption Act, 1988
34. Some common aspect for defense
CBI has to prove case beyond reasonable doubt . So create doubt in
their story
The complainant & Investigation officer are interested witness . Their
evidence value is low .Independent witness are necessary to establish
the case.
Panch witness is independent witness & his evidence value is very
high .Cases are lost if independence of Panch is questionable like
known to police or complainant or habitual panch or submissive
Many case are lost due to defective sanction order for prosecution like
non application of mind ,so find fault in sanction
Tap recorded evidence are not acceptable as primary evidence
.These are used as corroborative evidence only
There are many laid down procedure for collecting evidence like
telephone recording ,recording of conversation ,voice sample ,writing
Panchnamas etc.if they are not followed , evidence is not acceptable .
Learn about them & co- relate in your case
Read judgements of supreme courts & extracts favorable to your
case may be shown to your lawyer
35. Case history in PC act
Krishna Ram vs State of Rajasthan [SUPREME COURT OF
INDIA, 17 Mar 2009]
Criminal – Prevention of Corruption Act, 1988, s. 13(1)(D) r/w 13(2) –
Appeal against conviction and sentence – Held, once it is proved that
the money was recovered from the possession of the appellant, the
burden of presumption as contemplated under s. 20 of the P.C. Act,
1988 shifts upon the appellant,
which he could not rebut through cross-examination of the
prosecution witnesses or by adducing reliable and convincing
evidence to prove that DW-1 advanced Rs.500/- as loan to the
appellant through the complainant – High Court has rightly
concluded that the explanation given by the appellant was not
probable and reasonable – Appeal dismissed
37. Case history -trivial
A.Subair vs State of Kerala [SUPREME COURT OF INDIA, 26 May 2009]
Criminal - Prevention of Corruption Act, 1988, ss. 7, 13(1)(d) r/w 13(2) and
20 - Conviction and sentence by Trial Court - Confirmation by High Court -
Whether conviction proper or whether there is sufficient legal evidence on
record to bring home the guilt of the appellant for the offence u/ss. 7 and
13(1)(d) r/w 13(2)? –
Held, No - Provisions perused, evidence of PWs examined - Best evidence
that of complainant not tendered in evidence by the prosecution; no
explanation by investigating officer as to why complainant was not tendered
in evidence; in absence of examination of the complainant, there is no
substantive evidence to prove the factum of demand; best evidence was
thus unavailable –
Factum of demand thus remained unproved; thus offence u/ss. 13(1)(d) r/w
13(2) not made out –
(i) HC raised presumption available u/s. 20 of Act for offence u/s. 7 -
Whether justified? - Held, No - S. 20 perused - When alleged gratification is
too trivial, Court is not bound to draw presumption; in instant case amount
involved was Rs. 25 only, which Court observed was trivial - Conviction and
sentence set aside - Appeal allowed.
38. Case history –excuse of loan
Mota Ram vs State of Haryana [SUPREME COURT OF INDIA, 28 May
2009]
Criminal - Prevention of Corruption Act, 1947, s. 5(2) - Indian Penal Code,
1860, s. 165 - Conviction by Trial Court - Upheld by High Court - Whether
proper? - Held, Yes - Appellant employed as Ward Servant in Primary Health
Center; misrepresented to complainant as to that he would help him get
selected for such post if he pay him Rs. 2000/-; amount was paid, further
demand was raised for Rs. 4000/- which was also paid; complainant was not
selected, he demanded back the money which was repaid sporadically -
Findings of facts by Courts below upheld –
Contention was raised that the amounts given were repayment for the loan
taken from the complainant - No suggestion had been given and made to the
complainant that he was in a position to lend money to the appellant;
moreover in cross examination the complainant stated that he had borrowed
the amount from his brother in law - Conviction and sentence upheld -
Appeal dismissed.
39. Case history -Precedence
M. Radha Krishna Murthy vs AP -6th march 2009 The trial Court found the evidence to
be acceptable and directed the conviction. In appeal the High Court held that since
part of the prosecution version about demand and acceptance has not been proved,
the remaining part of the case cannot be accepted. It was pointed out that according to
the prosecution an amount of Rs.4,000/- was demanded and accepted and the first
vital part of the prosecution version was that payment of Rs.2,000/- said to have been
accepted by the respondent is not proved, therefore, when the part of the same is not
accepted the remaining part of the case shall also not be accepted.
Placing reliance on a decision of this Court in Hari Dev Sharma v. State (Delhi Admn.)
(1977 (3) SCC 352) the conviction as recorded was set aside. The High Court found
that the prosecution case was that there was demand and an amount of Rs.2,000/-
was paid on 13.6.1989 which has not been proved and with regard to the trap
conducted by the prosecution while the accused was receiving Rs.2,000/- from P.W.1
on 19.6.1989. Even if the trap is proved beyond all reasonable doubt, the prosecution
version cannot be upheld in view of the aforesaid decision of this court.
SC observation-"Precedent should be followed only so far as it marks the path of
justice
In that view of the matter the judgment of the High Court is clearly unsustainable and
is set aside and that of the trial Court is restored
40. What one should do
Be happy
Do not get worried unnecessarily . You are not that
unlucky 1%.
But be prepared with defense in case of
eventuality
Enjoy life & have a Bright Future