आयुर्वेदिक दोहे -II
(कृपया इसे अपने दोस्तो के साथ share करे ताकि उनके भी काम आये )
1.जहाँ कहीं भी आपको,काँटा कोइ लग जाय।
दूधी पीस लगाइये, काँटा बाहर आय।।
2.मिश्री कत्था तनिक सा,चूसें मुँह में डाल।
मुँह में छाले हों अगर,दूर होंय तत्काल।।
3.पौदीना औ इलायची, लीजै दो-दो ग्राम।
खायें उसे उबाल कर, उल्टी से आराम।।
4.छिलका लेंय इलायची,दो या तीन गिराम।
सिर दर्द मुँह सूजना, लगा होय आराम।।
5.अण्डी पत्ता वृंत पर, चुना तनिक मिलाय।
बार-बार तिल पर घिसे,तिल बाहर आ जाय।।
6.गाजर का रस पीजिये, आवश्कतानुसार।
सभी जगह उपलब्ध यह,दूर करे अतिसार।।
7.खट्टा दामिड़ रस, दही,गाजर शाक पकाय।
दूर करेगा अर्श को,जो भी इसको खाय।।
8.रस अनार की कली का,नाक बूँद दो डाल।
खून बहे जो नाक से, बंद होय तत्काल।।
9.भून मुनक्का शुद्ध घी,सैंधा नमक मिलाय।
चक्कर आना बंद हों,जो भी इसको खाय।।
10.मूली की शाखों का रस,ले निकाल सौ ग्राम।
तीन बार दिन में पियें, पथरी से आराम।।
11.दो चम्मच रस प्याज की,मिश्री सँग पी जाय।
पथरी केवल बीस दिन,में गल बाहर जाय।।
12.आधा कप अंगूर रस, केसर जरा मिलाय।
पथरी से आराम हो, रोगी प्रतिदिन खाय।।
13.सदा करेला रस पिये,सुबहा हो औ शाम।
दो चम्मच की मात्रा, पथरी से आराम।।
14.एक डेढ़ अनुपात कप, पालक रस चौलाइ।
चीनी सँग लें बीस दिन,पथरी दे न दिखाइ।।
15.खीरे का रस लीजिये,कुछ दिन तीस ग्राम।
लगातार सेवन करें, पथरी से आराम।।
16.बैगन भुर्ता बीज बिन,पन्द्रह दिन गर खाय।
गल-गल करके आपकी,पथरी बाहर आय।।
17.लेकर कुलथी दाल को,पतली मगर बनाय।
इसको नियमित खाय तो,पथरी बाहर आय।।
18.दामिड़(अनार) छिलका सुखाकर,पीसे चूर बनाय।
सुबह-शाम जल डाल कम, पी मुँह बदबू जाय।।
19. चूना घी और शहद को, ले सम भाग मिलाय।
बिच्छू को विष दूर हो, इसको यदि लगाय।।
20. गरम नीर को कीजिये, उसमें शहद मिलाय।
तीन बार दिन लीजिये, तो जुकाम मिट जाय।।
21. अदरक रस मधु(शहद) भाग सम, करें अगर उपयोग।
दूर आपसे होयगा, कफ औ खाँसी रोग।।
22. ताजे तुलसी-पत्र का, पीजे रस दस ग्राम।
पेट दर्द से पायँगे, कुछ पल का आराम।।
23.बहुत सहज उपचार है, यदि आग जल जाय।
मींगी पीस कपास की, फौरन जले लगाय।।
24.रुई जलाकर भस्म कर, वहाँ करें भुरकाव।
जल्दी ही आराम हो, होय जहाँ पर घाव।।
25.नीम-पत्र के चूर्ण मैं, अजवायन इक ग्राम।
गुण संग पीजै पेट के, कीड़ों से आराम।।
26.दो-दो चम्मच शहद औ, रस ले नीम का पात।
रोग पीलिया दूर हो, उठे पिये जो प्रात।।
27.मिश्री के संग पीजिये, रस ये पत्ते नीम।
पेंचिश के ये रोग में, काम न कोई हकीम।।
28.हरड बहेडा आँवला चौथी नीम गिलोय,
पंचम जीरा डालकर सुमिरन काया होय
Sec.138 of N.I.Act – Prosecution to be launched in Jurisdiction of court where cheque was dishonored- SC
Honourable Supreme Court has held in the case of Dashrath Rupsingh Rathod Vs. State of Maharashtra & Anr. that all the pending cases of cheque bouncing under Negotiable Instrument Act to be transferred to the place from the cheque is issued. The Court in the case has held as under -
31. To Sum up
(i) An offence under Section 138 of the Negotiable Instruments Act, 1881 is committed no sooner a cheque drawn by the accused on an account being maintained by him in a bank for discharge of debt/liability is returned unpaid for insufficiency of funds or for the reason that the amount exceeds the arrangement made with the bank.
(ii) Cognizance of any such offence is however forbidden under Section 142 of the Act except upon a complaint in writing made by the payee or holder of the cheque in due course within a period of one month from the date the cause of action accrues to such payee or holder under clause (c) of proviso to Section 138.
(iii) The cause of action to file a complaint accrues to a complainant/payee/holder of a cheque in due course if
(a) the dishonoured cheque is presented to the drawee bank within a period of six months from the date of its issue.
(b) If the complainant has demanded payment of cheque amount within thirty days of receipt of information by him from the bank regarding the dishonour of the cheque and
(c) If the drawer has failed to pay the cheque amount within fifteen days of receipt of such notice.
(iv) The facts constituting cause of action do not constitute the ingredients of the offence under Section 138 of the Act.
(v) The proviso to Section 138 simply postpones/defers institution of criminal proceedings and taking of cognizance by the Court till such time cause of action in terms of clause (c) of proviso accrues to the complainant.
(vi) Once the cause of action accrues to the complainant, the jurisdiction of the Court to try the case will be determined by reference to the place where the cheque is dishonoured.
(vii) The general rule stipulated under Section 177 of Cr.P.C applies to cases under Section 138 of the Negotiable Instruments Act. Prosecution in such cases can, therefore, be launched against the drawer of the cheque only before the Court within whose jurisdiction the dishonour takes place except in situations where the offence of dishonour of the cheque punishable under Section 138 is committed along with other offences in a single transaction within the meaning of Section 220(1) read with Section 184 of the Code of Criminal Procedure or is covered by the provisions of Section 182(1) read with Sections 184 and 220 thereof.
32. Before parting with this aspect of the matter, we need to remind ourselves that an avalanche of cases involving dishonour of cheques has come upon the Magistracy of this country. The number of such cases as of October 2008 were estimated to be more than 38 lakhs by the Law Commission of India in its 213th Report. The result is that cases involving dishonour of cheque is in all major cities choking the criminal justice system at the Magistrate's level. Courts in the four metropolitan cities and other commercially important centres are particularly burdened as the filing of such cases is in very large numbers. More than five lakh such cases were pending in criminal courts in Delhi alone as of 1st June 2008. The position is no different in other cities where large number of complaints are filed under S.138 not necessarily because the offence is committed in such cities but because multinational and other companies and commercial entities and agencies choose these places for filing the complaints for no better reason than the fact that notices demanding payment of cheque amounts were issued from such cities or the cheques were deposited for collection in their banks in those cities. Reliance is often placed on Bhaskaran's case to justify institution of such cases far away from where the transaction forming basis of the dishonoured cheque had taken place. It is not uncommon to find complaints filed in different jurisdiction for cheques dishonoured in the same transaction and at the same place. This procedure is more often than not intended to use such oppressive litigation to achieve the collateral purpose of extracting money from the accused by denying him a fair opportunity to contest the claim by dragging him to a distant place. Bhaskaran's case could never have intended to give to the complainant/payee of the cheque such an advantage. Even so, experience has shown that the view taken in Bhaskaran's case permitting prosecution at any one of the five different places indicated therein has failed not only to meet the approval of other benches dealing with the question but also resulted in hardship, harassment and inconvenience to the accused persons. While anyone issuing a cheque is and ought to be made responsible if the same is dishonoured despite compliance with the provisions stipulated in the proviso, the Court ought to avoid an interpretation that can be used as an instrument of oppression by one of the parties. The unilateral acts of a complainant in presenting a cheque at a place of his choice or issuing a notice for payment of the dishonoured amount cannot in our view arm the complainant with the power to choose the place of trial. Suffice it to say, that not only on the Principles of Interpretation of Statutes but also the potential mischief which an erroneous interpretation can cause in terms of injustice and harassment to the accused the view taken in the Bhaskaran's case needs to be revisited as we have done in foregoing paragraphs.
The decision of the Honourable Supreme Court in above case may cause undue hardship and the decision needs to be reviewed by Honourable Supreme Court for the following reasons :-
1. discomfort and unnecessary pain which could be avoided if the consent of the applicant or plaintiff is taken before shifting it. As it is he suffering because of no fault of his and now add to his woes this new order by the Honourable Court has passed .
2. the plaintiff who has already paid to a lawyer while hiring him at the of filing the case now will pay again to hire a new lawyer at a new place.
3. A new place to which the poor plaintiff is not known to will struggle hard to find a suitable lawyer or seeking help of others who may not understand his need and urgency.
4. where the case is already proceeding will be shifted to a new court and will start from the beginning again proving to a long litigation starting afresh. Instead of shifting, suggestible would have been early decision in all these cases at negotiation level.
5. where courts are full of other cases shifting of these cases will add to their lists making it longer .
6. at times transactions are so small which can be sorted at negotiation level now will be burdened with the high fee charged by the new lawyers and other litigation charges.
7. the poor plaintiff who is already in loss of money, interest loss on that money, loss in business due to non payment by the defaulter will have to go through now these troubles of going to a new place ;bearing travelling , boarding and lodging charges to stay to attend to the hearings.
Requesting the Honourable Court to reconsider this shifting of cheque bouncing to the new place.
NEW Format of Audit Report U/s 44AB Changes
Form 3CA & 3CB
1. Period of P&L a/c / Income and Expenditure Account
2. the particulars given in the said Form No. 3CD and the Annexure thereto are true and correct subject to the following observations/qualifications, if any:
Form 3 CD
1. Clause – 4 N
- Particulars Of Registration
- Excise , Service tax , Sales tax and customs etc
- Auditors to cheek & report
- Auditors may obtain such List from his client
2. Clause - 8 N - to report relevant Clause Of Sec. 44 AB
3 Clause 11 (B) A - locations /Addresses of keeping books of account to be given along with details of books Of accounts maintained at each location
4. Clause 11(C) A- Nature of Relevant Document Examined
5. Clause 12- A profit /gain on presumptive Basis chapter XII G , First Schedule – ships tonnage basis / Insurance business
6. Clause 13 ( c ) / 14 ( b) A_ Effect of change in method of accounting or valuation of closing stock , a format has been prescribed.
7. Clause 17 N- Particulars of sales of land / Building Less than Stamp value to be given
8. Clause 18 (d-I ) A – Addl. Details of adjustment of Cenvat credits claimed and allowed for assets acquired on or after 1st March 1994
9. Clause 19 A- Deduction allowable u/s 32AC , 35AD, 35CCC, 35DDD
10. Clause 20 (b) A-New format for contribution from employees for various funds
11. Clause 21(a) A – Amount debited to P & L A/c of capital exp. , personal exp. & Advertisement in prescribed format
12. Clause 21(b) A & N– Amount inadmissible of U/S 40 (a)
- Sub-Clause (i) allowability of payment made to non resident on which TDS is deductible
- Sub Clause (1a)- payment TO Resident
- Name & addresses of payees for which defaults committed
13. Clause 21 (d) –
Addl. Reporting of disallowance….. u/s 40A(3A)
- Cash payment in excess of prescribed limit even for Exp. incurred in earlier Years
- Cash payment in Excess of limit U/s 269 T for loans / deposits
14Clause – 24 A
Reporting of deemed income u/s 32 AC i.e. investment allowance u/s 32 AC & if assets sold within 5 years of its installation
15. Clause 27(a) A - MODVAT / CENVAT
16. Clause 28 N –
Reporting of share acquired with inadequate consideration of companies in which Public not Substantially Interested .
17. Clause 29 N–share Premium Received by company in which Public not Substantially Interested , in excess of fair market Value , if any
18. Clause 31 A- Non reporting of Certificate U/s 269SS & 269 T .
19. Clause 32 (c)-,(d) & (e) A
Addl. . reporting of losses in speculative Business And carry forward & set off losses by specified Business .
1 – Details of speculative losses u/s 73 and
2 – U/s 73 A for Specified Business
3 – Whether company deemed to be carrying on speculative Business
( Exp. To Sec. 73) and Details of speculative losses from such business .
20. Clause 33 A– Reporting of deduction Claimed u/s 10 A and 10AA in prescribed format
21. Clause 34 (a) A
– section wise TDS /TCS deducted/ Collected & paid , Short deducted, TAN Of Assesses & Also TDS /TCS not paid by assesses .
22. Clause 34 (b) A– Details late filing TDS & TCS .-
23. Clause 34 (c) A– Details of inerest Payable u/s 201 (1A) & 206 C(7)-
24. clause 36 A – Reporting on tax on distributed tax u/s 115 –o (1A)(i) of dividends received by domestic company from its subsidiary and u/s 115 O (1A) (ii) of dividend paid to any person for or on behalf of new person trust u/s 10 (44)
25. Clause 37 A– Reporting on cost with qualification in cost Audit Report .
26. Clause 38 A– Reporting on audit under central Excise with the qualification in audit
27. Clause 39 N- Whether any audit u/s 72 A of finance act 1994 and details of if any of disqualification or disagreement on any matter / items / value / qty.
28. clause 40 A- Ratio analysis of two years & turnover of two Years.
29. Clause 41 N– Details of demand and refund , during the year under Any tax laws other than Income tax & Wealth tax & Details of relevant proceeding .
30. Annexure 1 – Removed – No impact
(Author- S S Gaur, E mail : ssgaur01@gmail.com- Mobile No. 9414969274)
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