Corporate Law

FAQs on Indian Stamp Act, 1899 Amendments & Rules

Frequently Asked Questions (FAQs) on Indian Stamp Act, 1899 Amendments and Rules made thereunder Q.1 Why amendments in the Indian Stamp Act, 1899 have been made? Answer: The amendments have been carried out with respect to securities market transactions. The present system of collection of stamp duty on securities market transactions has ...

Read More

Summary of Fresh Start Process (Individual & Partnership Firm) under IBC 2016

Summary of Fresh Start Process (Individual and Partnership Firm) under the Insolvency and bankruptcy code 2016 (IBC, 2016) THE INSOLVENCY AND BANKRUPTCY CODE, 2016 Part III (Chapter II) Fresh Start Process 1.) Who may File Application for Fresh Start in I&B Code 2016? (Section 80) Any Debtor who fulfil following eligibility criteria m...

Read More

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC during July to September 2020 Orders by Supreme Court M/s Marathe Hospitality Vs. Mahesh Surekha & Ors. [SLP (C) No. 8139/2020] The petitioner filed an appeal before the NCLAT. However, the NCLAT closed its functioning as one of its employees […]...

Read More

CIVIL Contracts under Dakshin Haryana Bijli Vitran Nigam (DHBVN)

Civil Contractors needs prior registration under various government departments to grab contract under such department. One of such department is DHBVN (Dakshin Haryana Bijli Vitran Nigam. DHBVN is a state-owned power distribution utility company owned by the Government of Haryana having its headquarters in Hisar, Haryana. DHBVN has two o...

Read More

Basics of Real Estate Regulatory Authority (RERA), Act, 2016

Today I’m going to discuss about the  ‘Real Estate Regulatory Authority (RERA) Act, 2016’. The Real Estate industry plays a key role in fulfilling the requirements of the Country’s housing and infrastructures. So, there is a necessity to know the basics of the REAL ESTATE REGULATORY AUTHORITY (RERA) Act as a Tax Professio...

Read More

EPFO extends time limit for submission of Jeevan Pramaan Patra

EPFO has extended the time limit up to 28th February 2021 for submission of Life Certificate (Jeevan Pramaan Patra-JPP) in respect of the Pensioners drawing pension under EPS 1995 and whose Life certificate is due in any month till February 28, 2021. Presently a Pensioner can submit JPP anytime during the year upto 30th November,  which ...

Read More

IBBI Discussion Paper on Voluntary Liquidation Process

Section 59 under Chapter V of Part II of Insolvency and Bankruptcy Code, 2016 (Code) read with the IBBI (Voluntary Liquidation Process) Regulations, 2017 (Voluntary Liquidation Regulations) provides that a Corporate Person (CP) may initiate voluntary liquidation proceedings if two conditions are met: (a) the CP has no debt or is in a posi...

Read More

EPFO’s clarification on misleading article published in newspaper

EPFO) stated that an article was published in a section of media on 18.11.2020 under the caption EPFO subscribers, firms down in Oct. In this regard, EPFO has categorically clarified that the information contained in the article is incorrect and unsubstantiated....

Read More

Initiatives & Interventions of MSME Ministry to tackle COVID-19

Technology based Initiatives & Interventions of MSME Ministry to tackle COVID-19 challenge leads to Effective response to Prime Minister’s call of Atmanirbhar Bharat & Make in India The Step Results in lowering the cost of Medical items including Hand Sanitizer; It leads to reducing imports and making exports possible of several C...

Read More

Ministry of I&B requests compliance of policy on FDI in digital media within a month

Union Ministry of Information and Broadcasting has today issued a public notice to facilitate eligible entities involved in uploading/streaming of news and current affairs through digital media, to comply with the decision of Union Government on 18th September 2019, which had permitted 26% FDI under Government approval route....

Read More

2G Spectrum Case: Delhi HC dismisses plea filed by A Raja

The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court) - The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court) 1. The application Crl.M.A. 10885/2020 is filed by respondent No.17- M/s Conwood Construction & Developers (P) Ltd. and Crl.M.A. 12520/2020 is filed by respondent No.15- M/s Dynamix Realty. The applicants are ...

Read More

SC: No Litigant can be penalized for non appearance of lawyer-Judicial Reforms/Policy needed

Parveen V. State of Haryana (Supreme Court) - Parveen V. State of Haryana (Supreme Court) The Apex Court in a in a recent decision has ruled that it the appeal/revision/writ of a litigant cannot be dismissed if the  lawyer of the litigant it is not present in the court due to any reason whatsoever. The Court ruled on 16th November 2020 in the ...

Read More

HC not obliged to frame substantial question of law, if, it finds no error in findings of First Appellate Court

Kirpa Ram (Deceased) Through Legal Representatives & Ors. Vs Surendra Deo Gaur & Ors. (Supreme Court of India) - Kirpa Ram (Deceased) Through Legal Representatives & Ors. Vs Surendra Deo Gaur & Ors. (Supreme Court) Sub-section (1) of Section 100 of the Code contemplates that an appeal shall lie to the High Court if it is satisfied that the case involves a substantial question of law. The substantial qu...

Read More

No Privacy right violation when matter already in Public Domain- HC allows release of Telugu film ‘Murder’

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court) - Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court) No doubt a person undoubtedly has a right to privacy in relation to her family, marriage, procreation, motherhood and child-bearing and none can publish anything concerned with these matters without his/her consent. Yet, there is...

Read More

Employee Who Retired on 31st not eligible to Increment due on 1st of Next Month

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) - Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) The petitioner, a Junior Basic Teacher, with 01.03.1958 as his date of birth was due for superannuation on 29.02.2016. The date of his annual increment was 1st March of every year. He being a State awardee was granted...

Read More

Filing of list of creditors under clause (ca) of sub-regulation (2) of regulation 13 of IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016

Circular No. IBBI/CIRP/36/2020 - (27/11/2020) - Insolvency and Bankruptcy Board of India 7th Floor, Mayur Bhawan, Connaught Place, New Delhi – 110001 CIRCULAR No. IBBI/CIRP/36/2020 27th November, 2020 To All Registered Insolvency Professionals All Recognised Insolvency Professional Entities All Registered Insolvency Professional Agencies (B...

Read More

Motor Vehicle Aggregators Guidelines-2020

F. No. 16011/9/2019-T - (27/11/2020) - In pursuance of the provision under Section 93 of Motor Vehicles Act,1988, this Ministry has issued the Motor Vehicle Aggregator Guidelines, 2020. A copy of the same is enclosed with this letter for perusal and further appropriate action. These guidelines will provide a guiding framework to the Stat...

Read More

MHA Order with Guidelines on Surveilance- containment & caution

Notification No. 40-3/2020-DM-I(A) - (25/11/2020) - The country is at a critical juncture in its fight against COVID-19. The number of active cases has declined steadily over the last two months, from over 10 lakhs, on September 18, 2020, to less than 4.5 lakhs now....

Read More

CCI (Procedure in regard to transaction of business relating to combinations) Amendment Regulations, 2020

Notification No. F.No. CCI/CD/Amend/Comb. Regl./2020 - (26/11/2020) - These regulations may be called the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Amendment Regulations, 2020....

Read More

IBBI warns PVAI-VPO to be extremely careful in recommending applications for registration as valuers

Order No. IBBI/Valuation/Disc./2/2020 - (24/11/2020) - In the present case, PVAI-VPO is an RVO recognized under sub-rule (5) of rule 13 of the Valuer Rules. It allowed ineligible candidates to be enrolled as members of its organization even though they did not have proper credentials as per the eligibility norms, qualification and forwarded the applicat...

Read More

Browse All Categories

CA, CS, CMA (5,046)
Company Law (6,712)
Custom Duty (8,081)
DGFT (4,388)
Excise Duty (4,406)
Fema / RBI (4,435)
Finance (4,694)
Income Tax (35,093)
SEBI (3,754)
Service Tax (3,626)

Recent Posts in "Corporate Law"

FAQs on Indian Stamp Act, 1899 Amendments & Rules

Frequently Asked Questions (FAQs) on Indian Stamp Act, 1899 Amendments and Rules made thereunder Q.1 Why amendments in the Indian Stamp Act, 1899 have been made? Answer: The amendments have been carried out with respect to securities market transactions. The present system of collection of stamp duty on securities market transactions has ...

Read More
Posted Under: Corporate Law |

EPFO extends time limit for submission of Jeevan Pramaan Patra

EPFO has extended the time limit up to 28th February 2021 for submission of Life Certificate (Jeevan Pramaan Patra-JPP) in respect of the Pensioners drawing pension under EPS 1995 and whose Life certificate is due in any month till February 28, 2021. Presently a Pensioner can submit JPP anytime during the year upto 30th November,  which ...

Read More
Posted Under: Corporate Law |

Summary of Fresh Start Process (Individual & Partnership Firm) under IBC 2016

Summary of Fresh Start Process (Individual and Partnership Firm) under the Insolvency and bankruptcy code 2016 (IBC, 2016) THE INSOLVENCY AND BANKRUPTCY CODE, 2016 Part III (Chapter II) Fresh Start Process 1.) Who may File Application for Fresh Start in I&B Code 2016? (Section 80) Any Debtor who fulfil following eligibility criteria m...

Read More
Posted Under: Corporate Law |

Filing of list of creditors under clause (ca) of sub-regulation (2) of regulation 13 of IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016

Circular No. IBBI/CIRP/36/2020 (27/11/2020)

Insolvency and Bankruptcy Board of India 7th Floor, Mayur Bhawan, Connaught Place, New Delhi – 110001 CIRCULAR No. IBBI/CIRP/36/2020 27th November, 2020 To All Registered Insolvency Professionals All Recognised Insolvency Professional Entities All Registered Insolvency Professional Agencies (By mail to registered email addresses and...

Read More

2G Spectrum Case: Delhi HC dismisses plea filed by A Raja

The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court)

The Joint Director, Directorate of Enforcement Vs A. Raja & Ors (Delhi High Court) 1. The application Crl.M.A. 10885/2020 is filed by respondent No.17- M/s Conwood Construction & Developers (P) Ltd. and Crl.M.A. 12520/2020 is filed by respondent No.15- M/s Dynamix Realty. The applicants are seeking modification of the ex parte ad ...

Read More

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC

Summary of Orders related to IBC 2016 passed by IBBI, NCLT, NCLAT, HC & SC during July to September 2020 Orders by Supreme Court M/s Marathe Hospitality Vs. Mahesh Surekha & Ors. [SLP (C) No. 8139/2020] The petitioner filed an appeal before the NCLAT. However, the NCLAT closed its functioning as one of its employees […]...

Read More
Posted Under: Corporate Law |

CIVIL Contracts under Dakshin Haryana Bijli Vitran Nigam (DHBVN)

Civil Contractors needs prior registration under various government departments to grab contract under such department. One of such department is DHBVN (Dakshin Haryana Bijli Vitran Nigam. DHBVN is a state-owned power distribution utility company owned by the Government of Haryana having its headquarters in Hisar, Haryana. DHBVN has two o...

Read More
Posted Under: Corporate Law |

Motor Vehicle Aggregators Guidelines-2020

F. No. 16011/9/2019-T (27/11/2020)

In pursuance of the provision under Section 93 of Motor Vehicles Act,1988, this Ministry has issued the Motor Vehicle Aggregator Guidelines, 2020. A copy of the same is enclosed with this letter for perusal and further appropriate action. These guidelines will provide a guiding framework to the State Governments / UTs to consider for issu...

Read More

Basics of Real Estate Regulatory Authority (RERA), Act, 2016

Today I’m going to discuss about the  ‘Real Estate Regulatory Authority (RERA) Act, 2016’. The Real Estate industry plays a key role in fulfilling the requirements of the Country’s housing and infrastructures. So, there is a necessity to know the basics of the REAL ESTATE REGULATORY AUTHORITY (RERA) Act as a Tax Professio...

Read More
Posted Under: Corporate Law |

All about Defamation

We are living in a democratic and republic state. Here our constitution has given us some fundamental rights, which cannot be taken by the government. We are free to live with grace and dignity. The right of reputation is recognised as personal right of every human being and should be protected same as protection of fundamental rights....

Read More
Posted Under: Corporate Law |

IBBI Guideline on Use of Caveats, Limitations, & Disclaimers in Valuation Reports

Insolvency and Bankruptcy Board of India (Use of Caveats, Limitations, and Disclaimers in Valuation Reports) Guidelines, 2020 The Insolvency and Bankruptcy Board of India has notified guidelines regarding the use of Caveats, Limitations, and Disclaimers in Valuation Reports issued by Registered Valuers (RV).  These guidelines shall come ...

Read More
Posted Under: Corporate Law |

MHA Order with Guidelines on Surveilance- containment & caution

Notification No. 40-3/2020-DM-I(A) (25/11/2020)

The country is at a critical juncture in its fight against COVID-19. The number of active cases has declined steadily over the last two months, from over 10 lakhs, on September 18, 2020, to less than 4.5 lakhs now....

Read More

CCI (Procedure in regard to transaction of business relating to combinations) Amendment Regulations, 2020

Notification No. F.No. CCI/CD/Amend/Comb. Regl./2020 (26/11/2020)

These regulations may be called the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Amendment Regulations, 2020....

Read More

IBBI Discussion Paper on Voluntary Liquidation Process

Section 59 under Chapter V of Part II of Insolvency and Bankruptcy Code, 2016 (Code) read with the IBBI (Voluntary Liquidation Process) Regulations, 2017 (Voluntary Liquidation Regulations) provides that a Corporate Person (CP) may initiate voluntary liquidation proceedings if two conditions are met: (a) the CP has no debt or is in a posi...

Read More
Posted Under: Corporate Law |

SC: No Litigant can be penalized for non appearance of lawyer-Judicial Reforms/Policy needed

Parveen V. State of Haryana (Supreme Court)

Parveen V. State of Haryana (Supreme Court) The Apex Court in a in a recent decision has ruled that it the appeal/revision/writ of a litigant cannot be dismissed if the  lawyer of the litigant it is not present in the court due to any reason whatsoever. The Court ruled on 16th November 2020 in the […]...

Read More

IBBI warns PVAI-VPO to be extremely careful in recommending applications for registration as valuers

Order No. IBBI/Valuation/Disc./2/2020 (24/11/2020)

In the present case, PVAI-VPO is an RVO recognized under sub-rule (5) of rule 13 of the Valuer Rules. It allowed ineligible candidates to be enrolled as members of its organization even though they did not have proper credentials as per the eligibility norms, qualification and forwarded the applications of candidates who did not meet [&he...

Read More

Undertaking assignment as IRP after 31.12.2019 without holding a valid AFA

Order No. IBBI/DC/45/2020 (24/11/2020)

In view of the fact that ICSI Institute of Insolvency Professionals has already given warning to Mr. Nitesh Kumar Sinha for undertaking assignment as Interim Resolution Professional after 31.12.2019 without holding a valid AFA in the matter of Terrence Alloys Private Limited, the DC, in exercise of the powers conferred under Regulation 11...

Read More

Benefits of Startup Registration

All you need to know about benefits of Startup Registration A startup is a new business setup that is small in nature and initiated by a single or a group of individuals. It makes the startup different from other businesses. A startup presents a new product or service that is not available at some other […]...

Read More
Posted Under: Corporate Law |

Trademark Registration Compulsory For E-Commerce Companies

A unique symbol or word(s) used to signify a business or its products is known as Trademark. Once registered, that same symbol or series of words cannot be used by any other organization, continually, as long as it remains in use and proper paperwork and fees are paid. Consider of the apple shape with the […]...

Read More
Posted Under: Corporate Law |

IRDAI (Insurance Surveyors & Loss Assessors) (Amendment) Regulations, 2020

F. No. IRDAI/Reg/4/170/2020. (24/11/2020)

Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) (Amendment) Regulations, 2020 INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY OF INDIA NOTIFICATION Hyderabad, the 24th November, 2020 Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) (Amendment) ...

Read More

Maharashtra directive on people traveling from Delhi, Rajasthan, Gujarat, Goa

No: DMU/2020/CR. 92/DisM-1 (23/11/2020)

All domestic passengers travelling from airports in NCR of DELHI, States of Rajasthan, Gujarat and Goa shall carry RT_PCR negative test report with them before boarding and show it to the teams at arrival airport. The Airports Authority of India is requested to check for the report before allowing the passengers to board the flight....

Read More

IRDAI (Minimum Information Required for Investigation and Inspection) Regulations, 2020

F. No. IRDAI/Reg/3/169/2020 (23/11/2020)

a. These Regulations may be called Insurance Regulatory and Development Authority of India (Minimum Information Required for Investigation and Inspection) Regulations, 2020....

Read More

HC not obliged to frame substantial question of law, if, it finds no error in findings of First Appellate Court

Kirpa Ram (Deceased) Through Legal Representatives & Ors. Vs Surendra Deo Gaur & Ors. (Supreme Court of India)

Kirpa Ram (Deceased) Through Legal Representatives & Ors. Vs Surendra Deo Gaur & Ors. (Supreme Court) Sub-section (1) of Section 100 of the Code contemplates that an appeal shall lie to the High Court if it is satisfied that the case involves a substantial question of law. The substantial question of law is required to […]...

Read More

Extension of Time For Filing Annual FCRA Returns For Year 2019-20

Notification No. 11/21022/23(15)/2020-FCRA-III (23/11/2020)

In exercise of the powers conferred by section 50 of the Foreign Contribution (Regulation) Act, 2010, the Central Government hereby extends the time for uploading/online submission of annual returns for the year 2019-20 up to 30th June, 2021....

Read More

No Privacy right violation when matter already in Public Domain- HC allows release of Telugu film ‘Murder’

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court)

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court) No doubt a person undoubtedly has a right to privacy in relation to her family, marriage, procreation, motherhood and child-bearing and none can publish anything concerned with these matters without his/her consent. Yet, there is an exception to the said rule i.e., tha...

Read More

Employee Who Retired on 31st not eligible to Increment due on 1st of Next Month

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court)

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) The petitioner, a Junior Basic Teacher, with 01.03.1958 as his date of birth was due for superannuation on 29.02.2016. The date of his annual increment was 1st March of every year. He being a State awardee was granted an extension of one […]...

Read More

HC remanded back the matter to CIC as order was passed without discussing the issue

S R Dass Vs CPIO and Nodal Officer (Delhi High Court)

S R Dass Vs Cpio And Nodal Officer (Delhi High Court) The learned counsels for the respondents, however, again reiterates that the documents of a third party are exempted from disclosure under Section 8(1)(d) of the Act. They submit that a reply on the similar terms had also been issued to the petitioner vide letter […]...

Read More

Any company creditor can seek transfer of winding up proceedings pending before HC to NCLT

Kaledonia Jute And Fibres Pvt. Ltd Vs Axis Nirman And Industries Ltd. & Ors. (Supreme Court of India)

Kaledonia Jute And Fibres Pvt. Ltd Vs Axis Nirman And Industries Ltd. & Ors. (Supreme Court of India) Section 278 of the 2013 Act shows that any petition by a single creditor or contributory is actually treated as a joint petition of creditors and contributories, so that the order of winding up operates in favour […]...

Read More

Indian Stamp Act Amendments – New Dimensions to securities transactions

Indian Stamp Act (ISA) amendments were made effective from 1st July 2020. The said amendments on one hand brought in rationalization in charging of duties on issue & transfer of securities for pan India transactions & on the other hand done away with the concepts of duty on securities certificates, letter of allotment, instrument of trans...

Read More
Posted Under: Corporate Law |

Doctrine of Reinstatement & Insurance

Reinstatement of any property generally means replacement of what is lost or repairing the damaged property by bringing it to its original value and usefulness. In case of total destruction of an asset, the company generally replace the same with new assets or if possible, repair the old one to bring it at the same […]...

Read More
Posted Under: Corporate Law |

Important Provisions of Transfer of Property Act 1882

Transfer of Property Act is a general law related to transfer of property. It generally deals with immovable property only. Objectives Basic objective of this act is to formulate rules, regulations and procedures for transfer of property. Scheme of the Act Transfer may take effect by 2 different ways 1. Transfer by Act of Parties. [&helli...

Read More
Posted Under: Corporate Law |

Date of birth change request in service records at fag end of service is not sustainable: SC

Bharat Coking Coal Ltd. & Ors. Vs Shyam Kishore Singh (Supreme Court of India)

Bharat Coking Coal Ltd. & Ors. Vs Shyam Kishore Singh (Supreme Court of India) This Court has consistently held that the request for change of the date of birth in the service records at the fag end of service is not sustainable. In the instant case, as on the date of joining and as also […]...

Read More

EPFO’s clarification on misleading article published in newspaper

EPFO) stated that an article was published in a section of media on 18.11.2020 under the caption EPFO subscribers, firms down in Oct. In this regard, EPFO has categorically clarified that the information contained in the article is incorrect and unsubstantiated....

Read More
Posted Under: Corporate Law |

Regulation 7A of IP regulations not applies to appointment as liquidator prior to 31.12.2019

Notification No. IBBI/DC/44/2020 (19/11/2020)

The IBBI had issued on 27th August, 2020, the SCN to Mr. Kamal Garg for accepting the assignment of the voluntary liquidation of UAS International Trip Support Private Limited (CD) after 31st December 2019 without holding a valid Authorisation for Assignment (AFA) from his IPA. The public announcement was made on 12th January 2020. The [&...

Read More

Filing of NCLT Orders with ROC with respect to Companies under IBC, 2016

After the introduction of the Insolvency and Bankruptcy Code, 2016 (IBC), Corporate Debtor, Resolution professionals were facing several issues, this involves meeting various statutory compliance requirements for which the management of the corporate debtor was responsible prior to commencement of the Corporate Insolvency Resolution Proce...

Read More
Posted Under: Corporate Law |

Details about MSME-1 FORM

The Government of India had enacted the Micro, Small, and Medium Enterprises Development (MSMED) Act, 2006 in which it had defined the micro, medium, and small enterprises. As per section 7 of the MSMED Act, 2006, the micro, small and medium and enterprises are defined as: Manufacturing Sector Service Sector Enterprises Investment in P...

Read More
Posted Under: Corporate Law |

Initiatives & Interventions of MSME Ministry to tackle COVID-19

Technology based Initiatives & Interventions of MSME Ministry to tackle COVID-19 challenge leads to Effective response to Prime Minister’s call of Atmanirbhar Bharat & Make in India The Step Results in lowering the cost of Medical items including Hand Sanitizer; It leads to reducing imports and making exports possible of several C...

Read More
Posted Under: Corporate Law |

Atmanirbhar Bharat Rozgar Yojana – PF subsidy

The Government is taking many steps to boost economy and increase employments, to decrease the impact of Covid-19 on economy. One such step is Atmanirbhar Bharat Rozgar Yojana. Under this scheme Govt will provide subsidy towards Provident Fund Contribution for adding new employees to establishment registered with EPFO (Employees’ Provid...

Read More
Posted Under: Corporate Law |

IRDAI Master Circular: Unclaimed Amounts of Policyholders

Ref. No: IRDA/F&A/CIR/Misc/282 /11/2020 (18/11/2020)

Insurance Regulatory and Development Authority of India Ref. No: IRDA/F&A/CIR/Misc/282 /11/2020 Date:18-11-2020 All Life/ General/ Health Insurers  Master Circular: Unclaimed Amounts of Policyholders  The Authority has issued various directions regarding the Unclaimed Amounts of Policyholders from time to time. All such directions w...

Read More

Haryana State Employment of Local Candidates Bill, 2020

Legislative Assembly of Haryana government on November 5, 2020 passed a 'Haryana State Employment of Local Candidates Bill, 2020', (the Bill). The Bill paves a way for more employment opportunity for locals in private sector. Similar to the bill introduced by Andhra Pradesh Government, Haryana too has announced that 75 per cent of private...

Read More
Posted Under: Corporate Law |

Final IRDAI order in the matter of M/s. Metis Marketing Services Ltd., Corporate Agent

Ref. No:IRDA/ENF/ORD/ONS/279/11/2020 (18/11/2020)

The CA shall confirm compliance in respect of all the directions within 21 days from the date of receipt of this order. The order shall be placed before the CA’s Audit committee and also in the next immediate Board meeting and the CA shall submit to the Authority a copy of the minutes of the discussion....

Read More

Withdrawal of an application Under IBC

The Insolvency and Bankruptcy Code has been introduced with an object of maximization of the value of the assets, promote entrepreneurship ,availability of credit, resolution of insolvency within the time bound manner balance the interest of all stakeholders including alteration of priority of payments to the Govt are some of the objects ...

Read More
Posted Under: Corporate Law |

Ministry of I&B requests compliance of policy on FDI in digital media within a month

Union Ministry of Information and Broadcasting has today issued a public notice to facilitate eligible entities involved in uploading/streaming of news and current affairs through digital media, to comply with the decision of Union Government on 18th September 2019, which had permitted 26% FDI under Government approval route....

Read More
Posted Under: Corporate Law |

Exposure Draft on Standard Vector Borne Disease Health Policy

In order to make available a standard Vector Borne Disease specific health insurance product addressing the needs of insuring public for getting health insurance coverage to specified Vector Borne Diseases, an exposure draft on 'Standard Vector Borne Disease Health Policy' along with standard terms and conditions (Annexure -1), Customer I...

Read More
Posted Under: Corporate Law |

EPFO facilitates multiple options for submission of Digital Life Certificate by EPS pensioners

All pensioners of Employees’ Pension Scheme 1995 (EPS’95) are required to submit Jeevan Pramaan Patra (JPP) / Digital Life certificate (DLC) each year to continue drawing pension. In the current scenario of COVID-19 pandemic, the Employees’ Provident Fund Organization (EPFO) has facilitated multiple options for EPS pensioners to sub...

Read More
Posted Under: Corporate Law |

Concept of Own Risk Solvency Assessment (ORSA)

The insurance companies being a financial institution prone to various types of risks. They treated as custodian to the funds of general public and hence to serve its policyholders properly they have to manage and mitigate various types of risk. These companies are taking risks of general public in lieu of payment of small amount [&hellip...

Read More
Posted Under: Corporate Law |

Availability of alternate remedy is no bar in entertaining a complaint under Consumer Protection Act, 1986

Imperia Structures Ltd. Vs Anil Patni And Another (Supreme Court of India)

Imperia Structures Ltd. Vs Anil Patni and Another (Supreme Court) Section 79 of the RERA Act bars jurisdiction of a Civil Court to entertain any suit or proceeding in respect of any matter which the Authority or the adjudicating officer or the Appellate Tribunal is empowered under the RERA Act to determine. Section 88 specifies […]...

Read More

Concept of Reinsurance and Risk Management

CONCEPT OF REINSURANCE  The Insurance companies generally take risks of insured in return for the premium. We know that these insurance companies are also prone to various types of risks. Since they are engaged in Financial Services and hence risks related to finance is huge in modern scenario. These risks increase more and more after [&...

Read More
Posted Under: Corporate Law |

Financial Regulation of Third Party App Providers: A Hollow Framework

The developments in the case of Abhijit Mishra vs. Union of India at the Delhi High Court, question the very legality in the operations of Google Pay and Paypal (‘mobile applications’). It was contended that the operations of the mobile applications violate Section 4 of the Payment and Settlements Act, 2007 (‘PSS Act’), which mand...

Read More
Posted Under: Corporate Law |

Bank can institute/continue with proceedings against a Guarantor under SARFAESI despite IBC proceedings against Principal Borrower

Kiran Gupta Vs State Bank of India & Anr. (Delhi high Court)

Kiran Gupta Vs State Bank of India & Anr. (Delhi high Court) Whether a Bank/Financial Institution can institute or continue with proceedings against a Guarantor under the SARFAESI Act, when proceedings under the IBC have been initiated against the Principal Borrower & the same are pending adjudication? Section 128 of the Contract ...

Read More

Remedy u/s 14 of SARFAESI Act not rendered redundant if District Magistrate unable to handover possession

C. Bright Vs District Collector & Ors. (Supreme Court of India)

C. Bright Vs District Collector & Ors. (Supreme Court) Whether the time limit of 30 days which is further extendable by a further period 30 days for a District Collector to secure the possession of a secured asset is mandatory or directory? The challenge in the present appeal is to an order passed by the […]...

Read More

IBBI found IP guilty of accepting assignment as IRP after 31st December, 2019 without holding a valid AFA

Orders No. IBBI/DC/43/2020 (13/11/2020)

In the present matter it is observed that, Mr. Rajagopal had provided his consent to accept the assignment in Form-2 to Indian Overseas Bank on 01.03.2019 prior to the amendment made to IP regulation for CIRP of Coastal Energy Private Limited, before 31st December, 2019. However, it is observed that the date of commencement of […]...

Read More

IBBI order IP to undergo pre-registration educational course

Order No. IBBI/DC/42/2020 (13/11/2020)

(i) Mr. Kamalesh Kumar Singhania shall undergo pre-registration educational  course from the IPA of which he is a member. (ii) Mr. Kamlesh Kumar Singhania shall not take any new assignment/ process under the Code without compliance of the above direction....

Read More

Mistakes committed by insolvency professionals in conduct of corporate insolvency resolution process

Facilitation/005/2020 (13/11/2020)

The Insolvency and Bankruptcy Code, 2016 (Code) provides a market process, popularly known as called corporate insolvency resolution process (CIRP), for time bound revival of viable corporate debtors (CD) and closure of unviable ones....

Read More

IBBI (Liquidation Process) (Fourth Amendment) Regulations, 2020

Notification No. IBBI/2020-21/GN/REG067 (13/11/2020)

(1) These Regulations may be called the Insolvency and Bankruptcy Board of India (Liquidation Process) (Fourth Amendment) Regulations, 2020. (2) They shall come into force on the date of their publication in the Official Gazette....

Read More

IBBI (Insolvency Resolution Process for Corporate Persons) (Fifth Amendment) Regulations, 2020

Notification No. IBBI/2020-21/GN/REG066 (13/11/2020)

These regulations may be called the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fifth Amendment) Regulations, 2020.They shall come into force on the date of their publication in the Official Gazette....

Read More

IBBI (Information Utilities) (Amendment) Regulations, 2020

Notification No. IBBI/2020-21/GN/REG065 (13/11/2020)

(1) These regulations may be called the Insolvency and Bankruptcy Board of India (Information Utilities) (Amendment) Regulations, 2020. (2) They shall come into force on the date of their publication in the Official Gazette....

Read More

IBBI amends Regulations relating to corporate insolvency proceedings

Press Release No. IBBI/PR/2020/16 (13/11/2020)

The resolution plan usually provides payment of debts to the creditors of the CD. In the interest of transparency, the IBBI amended the Regulations to require the RP to intimate each claimant the principle or formulae for payment of debts under a resolution plan, within 15 days of the order of the AA approving such resolution plan....

Read More

Draft Code on Social Security (Central) Rules, 2020

G.S.R. 713 (E). (13/11/2020)

The following Draft Code on Social Security (Central) Rules, 2020, which the Central Government proposes to make in exercise of the powers conferred by sections 154, 155 and 158 of the Code on Social Security, 2020 (36 of 2020) read with section 24 of the General Clauses Act, 1897 (10 of 1897) and in supersession of the –...

Read More

Atmanirbhar Bharat Rojgar Yojana Subsidy Support for EPFO registered Companies

The Finance Minister on Thursday 12/11/2020 announced the Atmanirbhar Bharat Rojgar Yojana to incentivise job creation during Covid-19 recovery phase. This is eligible for EPFO (EPF) registered companies hiring new workers at monthly wages (Wages as per Supreme Court rule) less than Rs.15000/- per month. The scheme is as under, 1. Central...

Read More
Posted Under: Corporate Law |

Inability To Do Household Work – Ground Of Cruelty For Seeking Divorce?

A women’s place in the marriage has been the cause of many matrimonial disputes. What is expected of a wife/daughter-in-law poses a problem in maintaining a healthy marriage. With the passage of time, the norms of society have changed and women no longer belong in the households only....

Read More
Posted Under: Corporate Law |

Employee Joined as Trainee is Eligible for Gratuity

Chairman-Cum-Managing Vs Controlling Authority (Orissa High Court)

The issue under consideration is whether the employee joined as a trainee is eligible for gratuity as per Payment of Gratuity Act, 1972?...

Read More

Maintenance Awarded Must Be Reasonable & Realistic: SC

The Supreme Court held that Maintenance Awarded Must Be Reasonable and Realistic The Supreme Court had stated that the main purpose of granting temporary/permanent alimony or maintenance is to make sure that the dependant partner is not reduced to destitution or homelessness because of the failure of the marriage, and not as a punishmen...

Read More
Posted Under: Corporate Law |

New Food Safety Compliance Platform of FSSAI will be operational across India from November

The Food regulator FSSAI recently had stated that its Food Safety Compliance System (FoSCoS) shall become operational in the entire country from 1st November 2020. The system is already functioning in 9 States/UTs since June which includes Tamil Nadu, Delhi, Gujarat, Odisha, Chandigarh, Goa, Manipur, Puducherry, and Ladakh. The state...

Read More
Posted Under: Corporate Law |

Retired employee can file his case at the place where he belongs or was getting pension

Shanti Devi Alias Shanti Mishra Vs Union of India & Ors. (Supreme Court of India)

Shanti Devi Alias Shanti Mishra Vs Union of India & Ors. (Supreme Court of India) A retired employee can prosecute his case at the place where he belonged to and was getting pension The deceased petitioner was continuously receiving pension for the last 08 years in his saving bank account in State Bank of India, […]...

Read More

Order blacklisting beyond 3 years or maximum of 5 years was disproportionate

Vetindia Pharmaceuticals Limited Vs State of Uttar Pradesh and Another (Supreme Court)

Vetindia Pharmaceuticals Limited Vs State of Uttar Pradesh and Another (Supreme Court of India) An order of blacklisting operates to the prejudice of a commercial person not only in praesenti but also puts a taint which attaches far beyond and may well spell the death knell of the organisation/institution for all times to come described [...

Read More

Labour Reforms 2020

The article is about the New Labour Codes 2020 passed by the Parliament and assented by the Hon’ble President of India. The article contains few important highlights of the three new labour codes and it gives a gist about how the new labour codes will revamp the existing labour laws and its benefits to the […]...

Read More
Posted Under: Corporate Law |

Guidelines for Other Service Providers in BPO & ITeS Sectors

With an aim to qualitatively improve the Ease of Doing Business of the IT Industry particularly Business Process Outsourcing (BPO) and IT Enabled Services, the Government has drastically simplified the Other Service Provider(OSP) guidelines of the Department of Telecom. The new guidelines tremendously reduce the compliance burden of the B...

Read More
Posted Under: Corporate Law |

IBBI DC disposes SCN issued against Mr. Vinod Kumar Kothari without any direction

Notification No. IBBI/DC/41/2020 (11/11/2020)

The IBBI had issued on 28th August, 2020, the SCN to Mr. Vinod Kumar Kothari for accepting the assignment as the Liquidator in the Voluntary Liquidation of IL&FS Portfolio Management Services Limited after 31st December 2019 without holding a valid Authorisation for Assignment (AFA) issued to him by his IPA. Mr. Kothari in his written...

Read More

RERA Compliances in Uttar Pradesh and Haryana

Uttar Pradesh RERA (UPRERA) And Haryana RERA (HARERA) Compliances UPRERA COMPLIANCES 1 QPR updation u/s 11(1) Comment Due Date of Compliance Penalty Quarterly up-to-date the list of number and types of apartments or plots, asthe case may be, booked; (c) quarterly up-to-date the list of number of garages booked; (d) quarterly up-to-date th...

Read More
Posted Under: Corporate Law |

Govt to regulate Netflix, Amazon Prime & other OTT platforms

Notification No. S.O. 4040(E) (09/11/2020)

Central government has brought Over The Top (OTT) platforms, or video streaming service providers such as Netflix, Amazon Prime, Hotstar ALt Balaji and others, under the Piurview of the Ministry of Information and Broadcasting by issuing Government of India (Allocation of Business) Three Hundred and Fifty Seventh Amendment Rules, 2020. CA...

Read More

Requirement of holding valid AFA also applies to IPs undertaking voluntary liquidation process under IBC

Order No. IBBI/DC/40/2020   (09/11/2020)

In the present matter, it is observed that, Mr. Dua had mentioned the acceptance of assignment of voluntary liquidation in matter of I V Share and Stock Brokers Ltd before 31.12.2020 however, the documents were not signed until February by one of the key directors. Mr. Dua had given his written consent to act as […]...

Read More

Homebuyers can now approach both Consumer Court & RERA for delay in Real estate Projects

The Supreme Court of India has recently held that the homebuyers who after buying houses have not got possession of their flats within the fixed contract time period, will now are free to approach the consumer forum for compensation from the builder for delaying in the handing over possession of their houses, in spite of the enactment [...

Read More
Posted Under: Corporate Law |

FAQs for Registration on Udyam Registration Portal

What is the validity of Udyam Registration Certificate? Ans. In the new registration portal, it is not specifically mentioned anywhere in the Act as well in the notifications issued by the Ministry that the Udyam Registration Certificate will be valid for certain period of time like 5 years, 10 years etc....

Read More
Posted Under: Corporate Law |

MSME Udyam Registration without PAN and GST upto 31.3.2021 as transitional arrangement

New online system of MSME/Udyam Registration stands the test of Time & Technology. Totally seamless & smooth system also shows stability & resilience. More than 11 lakh MSMEs already registered since its launch on 1st July, 2020...

Read More
Posted Under: Corporate Law |

When equal opportunity in public employment is denied to a class it has to be substantiated by proper data & circumstances

Ayush Medical Association Vs State of Chhattisgarh (Chhattisgarh High Court)

Ayush Medical Association Vs State of Chhattisgarh (Chhattisgarh High Court) 1. Heard finally with the consent of both the parties as urgency was pressed upon the ground that the issue involved in both these petitions are relating to advertisement for appointments of Community Health Workers by training. Since the the facts and issue invo...

Read More

What is Will (Testament)

Object of preparing a WILL is to create an apt awareness amongst general public. What are the advantages of making a WILL and what are the disadvantages of not making a WILL, we will discuss. There are many hurdles and hassles in not making a WILL, at the time of transferring the estate of a deceased person....

Read More
Posted Under: Corporate Law |

Procedure for Registration of Partnership firm in Andhra Pradesh

(I) Procedure to Form a New Partnership Firm:- Rules Prescribed in the Indian Partnership Act, 1932:- Under Section 58 of the Act, a firm may be registered at any time (not merely at the time of its formation but subsequently also) by filing an application with the Registrar of Firms (the District Registrar, Registration and […]...

Read More
Posted Under: Corporate Law |

Criminal trial verdict does not conclude disciplinary proceedings

The State of Rajasthan & Ors. Vs Heem Singh (Supreme Court of India)

The State of Rajasthan & Ors. Vs Heem Singh (Supreme Court of India) In the present case, the respondent was acquitted of the charge of murder. The circumstances in which the trial led to an acquittal have been elucidated in detail above. The verdict of the criminal trial did not conclude the disciplinary enquiry. The […]...

Read More

Bombay HC extends all interim orders till 22.12.2020

High Court on Its Own Motion Vs State of Maharashtra (Bombay High Court)

High Court on Its Own Motion Vs State of Maharashtra (Bombay High Court) 1. Although the situation in the State of Maharashtra because of the pandemic has improved over the last few days, access to the courts of law is yet not free. To ensure that persons suffering orders of dispossession, demolition, eviction, etc., passed […]...

Read More

Fare bands for domestic flights extended upto 24th February 2021

Ministry of Civil Aviation Fare bands for domestic flights extended upto 24th February, 2021 Daily passenger traffic reached over 2 lakhs Posted On: 05 NOV 2020 The fare bands within which the airlines have to operate have been extended upto 24th February, 2021 by the Ministry of Civil Aviation. These fare bands came into force […]...

Read More
Posted Under: Corporate Law |

MSME Ministry Letter Granting Loan & Requesting Rs 1000 as Processing Fee is Fake

An approval letter allegedly issued by the Ministry of MSME is granting a loan and requesting a payment of ₹ 1000 on the pretext of processing fee. This letter is Fake. Ministry of MSME does not directly deal with individual beneficiaries for any of its credit schemes....

Read More
Posted Under: Corporate Law |

Determination of Compensation to Shareholders on Merger of Insurer

Ref. No: IRDA/F&A/2020-21/ED/437 (05/11/2020)

Exposure draft of IRDAI (Manner of Determination of Compensation to Shareholders on Merger of an Insurer under a Scheme Prepared under Section 37A) Regulations, 2020...

Read More

YES MEANS YES BUT NO MEANS NO

Recently, the country was gripped with controversy surrounding the due parliamentary procedures to be followed for passing of the Farm bills and Labour bills in the Upper House of the Parliament....

Read More
Posted Under: Corporate Law |

HC upheld constitutional validity of Regulation 7A of IP Regulations

V.Venkata Sivakumar Vs IBBI (Madras High Court)

V. Venkata Sivakumar Vs IBBI (Madras High Court) In this writ petition, the Petitioner challenges the constitutional validity of Regulation 7A of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 (the IP Regulations) read with Bye-Law 12A of the Insolvency and Bankruptcy Board of India (IBBI) (Model...

Read More

Press Tool- Punches (Quality Control) Order, 2020

Notification No. S.O. 3994(E). (04/11/2020)

Compulsory use of Standard Mark.- Goods or articles specified in the column (1) of the Table shall conform to the corresponding Indian Standard specified in column (2) of the said Table and shall bear the Standard Mark under a license from the Bureau as per Scheme-I of Schedule-II of Bureau of Indian Standards (Conformity Assessment) Regu...

Read More

Patents (2nd Amendment) Rules, 2020

Notification No. G.S.R. 689(E) (04/11/2020)

In case an application processed by a natural person or startup or small entity is fully or partly transferred to a person other than a natural person, startup or small entity, the difference, if any, in the scale of fees between the fees charged from the natural person, startup or small entity and the fees chargeable from the person othe...

Read More

Arbitration and Conciliation (Amendment) Ordinance, 2020

No. 14 of 2020 (04/11/2020)

(1) This Ordinance may be called the Arbitration and Conciliation (Amendment) Ordinance, 2020. (2) Save as otherwise provided in this Ordinance, it shall come into force at once....

Read More

Construction Companies and Its various types

Construction Contractors are those Sole Proprietors, Partnership Firms, HUF’s, and Companies who build, construct what is designed by Architects or Civil Engineers on Paper. Construction Companies can mainly differentiate based on the type of work they perform and type of specialization they acquire. There are different tasks such as de...

Read More
Posted Under: Corporate Law |

Corporate Compliance Calendar for the Month of November 2020

CORPORATE Compliance CALENDAR  covers Compliance under Income Tax act, 1961, Compliance under Goods & Services Act, 2017, Compliance under Other Statutory Laws (PF, ESIC, Under Factories Act, 1948 and Contract Labour Regulation and Abolition Act, 1970 )  and Quarterly Compliances under SEBI (LODR) Regulations 2015....

Read More

Procedure for change of Limited Liability Partnership (LLP) Name

LIMITED LIABILITY PARTNERSHIP: Limited Liability Partnership (LLP) Act came into force for most part, on 31st March, 2009 followed by its Rules on 1st April, 2009. It is hybrid form which incorporates benefits of both partnership and companies. It has the following features: Separate legal entity in the eyes of Law. Cost of incorporatio...

Read More
Posted Under: Corporate Law |

Futuristic vision combined with decisiveness provided India with a solid Startup ecosystem

Union commerce and Industry Minister Shri Piyush Goyal today said that Futuristic vision combined with decisiveness has provided India with a solid Startup ecosystem. At the inauguration of 1st Shanghai Cooperation Organisation (SCO) Startup Forum, he said that Youth is our wealth, and in these times of vulnerability & uncertainty, they h...

Read More
Posted Under: Corporate Law |

Daughter in law has right to stay in a suit property or not to be decided on basis of evidence

Satish Chander Ahuja Vs Sneha Ahuja (Supreme Court)

Satish Chander Ahuja Vs Sneha Ahuja (Supreme Court) Conclusion: Suit filed in civil court for mandatory and permanent injunction was fully maintainable and the issues raised by assessee-father-in-law as well as by daughter-in-law claiming a right under Section 19 were to be addressed and decided on the basis of evidence, which was led by ...

Read More

Before its too late-Make your Will

A Will is a very important document for anyone’s life. The death is certain in one’s life, yet people tend to avoid making a Will due to certain self-made reasons- viz. I am too young, I have nothing to give, I will do it later, its too complicated to make a Will, my everything will […]...

Read More
Posted Under: Corporate Law |

Filing Requirement For LLP

INTRODUCTION In the year 2003, when Naresh Chandra committee, submitted its report entitling “Report of the Committee on Regulation of Private Companies and Partnerships” and subsequently in the year 2005 when Dr Jamshed J. Irani committee came up with its report on Company Law, they both felt the need for the development of some kind...

Read More
Posted Under: Corporate Law |

Guidelines on settlement of Life Insurance Claims to victims of Heavy rainfall/Flood

Circular No: IRDA/LIFE/GDL/MISC/265/11/2020 (02/11/2020)

As a result of recent havoc created by heavy rainfall and floods there are reports of loss of human lives and loss of belongings in the affected Districts of primarily the states of Andhra Pradesh, Telangana, Maharashtra and Karnataka. In order to extend every possible facilitation for quick and timely settlement of life insurance claims,...

Read More

SC transfers to itself petitions challenging IBC provisions on personal guarantors

IBBI Vs Lalit Kumar Jain & Ors. (Supreme Court of India)

IBBI Vs Lalit Kumar Jain & Ors. (Supreme Court) We are of the considered opinion that the Writ Petitions that are pending in the High Courts pertaining to the challenge to the Notification dated 15.11.2019 and related issues have to be transferred to this Court. Transfer of the Writ Petitions to this Court would avoid […]...

Read More

“WE CARE”- An Initiative of ICAI for Senior Chartered Accountants

The Institute of Chartered Accountants of India (ICAI) since its very inception has always provided thought leadership to the generations in a proactive and progressive manner. ICAI has been playing a key role nationally, regionally and globally not only towards the growth of the profession, but also has been contributing to the business,...

Read More
Posted Under: Corporate Law |

Shipping Ministry issues draft ‘Coastal Shipping Bill, 2020’ for public consultation

In accordance with Prime Minister Shri Narendra Modi’s vision for augmenting people’s participation and transparency in the governance, Ministry of Shipping has issued the draft of Coastal Shipping Bill, 2020 for suggestions from the stakeholders and general public....

Read More
Posted Under: Corporate Law |

Corporate Law News

Corporate law deals with the operations and formation of corporations and is related to contract and other commercial law. Corporations are legal entities which are created through the incorporation laws of the state, the corporation is a legal and a distinct person which can sue and can be sued, separate from the stockholders. Until a corporation formally dissolves, it has a perpetual life; the demise of its stockholders or officials does not amend the structure of the corporation. Creation, operation, and their dissolution are governed by several laws such as the Company Law, Insolvency and the Bankruptcy law, Real Estate law, Gratuity Act, Minimum wages Act, Negotiable Instrument Act, Essential Commodities, SRFAESI Act, Competition Act, FDI Regulations etc. At Taxguru, we provide you the latest corporate law news and corporate law articles. Learn about all the important developments in the corporate laws with our extensive coverage of the latest news on corporate law. Our group of expert law professionals provides a cohesive and comprehensive understanding of all the Indian corporate and other allied laws. At Taxguru, we cover all the aspects of corporate law and all the major laws and regulations as mentioned above. We regularly post blogs and articles on corporate law for the benefit of our viewers. Keep a track of all the significant notifications and updates on corporate law with us. Get to know more on the corporate law here at Taxguru.

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30