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BOARD RESOLUTION FOR GST AUTHORISATION

EXTRACTS OF THE MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS OF M/S _______ PRIVATE LIMITED THE COMPANY HELD ON —TH  JAN, —- AT 11.00 A.M. AT THE REGISTERED OFFICE OF THE COMPANY 

RESOLVED THAT the Board do hereby appoint Shri Kumar  director of the company as Authorised Signatory for enrolment of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST and/or the concerned State GST authorities as and when required.”

FURTHER RESOLVED THAT Shri Kumar, Director of the company be and is hereby authorized to represent the Company and to take necessary actions on all goods and service tax related issues including but not limited to presenting documents/records etc., on behalf of the Company liaising /representing for registration of the Company and also to make any alterations, additions, corrections, to the documents, papers, forms, etc., filed with GST authorities as and when required.

FURTHER RESOLVED THAT Shri Kumar, Director of the company be and is hereby authorized on behalf of the company to sign the returns, documents, letters, correspondences etc. And to represent on behalf of the company, for assessments, appeals or otherwise before the goods and service tax authorities as and when required.

                                                                        For and on behalf of board

                                                                        NAME:

                                                                        DESIGNATION: DIRECTOR

                                                                        DIN:

DATE:16/01/2018                                           

PLACE: KANPUR

What is DemonetizatioN

Origin of the word Demonetize:-

In Mid-19th century, the demonetize word has come from French word démonétiser whereas the word ‘dé’- is expressing reversal and the word ‘moneta’ is a Latin word which means ‘money’.

What is Demonetization?

The meaning of Demonetization in general word is to withdraw (money or the something like) from use.

What is Currency Demonetization?

Officially, stop using particular currency that is in form of note or coin.

What is the history of Demonetization in India?

The currency demonetization is not new in India. During British rule, exactly before the nation got independence from British, the Rs 1000, Rs 5000, and Rs 10000 notes were officially withdraw from use.

Again, in 1954, the Indian government has reissued the Rs 1000, Rs 5000, and Rs 10000 for reuse.

After that, once Janata Party alliance form the government and his legendary leader Morarji Desai demonetization the Rs 1000, Rs 5000, and Rs 10000 currency notes to crack the black money from the country.

Last year 2016, the Modi government has demonetized the Rs 500 and Rs 1000 currency notes with slogan the ‘fight against corruption’.

Demonetization in outside of India:-

Few years back, the twelve European countries has demonetized own currencies and replace with one common currency that is Euro.

Demonetization impact:-

For a time being, the currency Demonetization has affected may sectors in many ways like the black money holders are willing to eliminate the existing stock of black money, fake currency and this is  benefited to our economy in the medium- to long-run.

1. Impact of demonetization on Telecom operators like Airtel/Reliance/Dish TV(Cable operator):-

As soon as news flashes into the industry by our Prime Minister for currency demonetization, like other sectors the Telecom sectors also noticed some immediate impact, which last for few days. The peoples residing on small cities and towns/villages are doing cash transactions and due to limited cash supply, they were in urgency to fulfil of other necessities.

2. Effect on parallel economy:-

After the currency demonetization, the black money holders has forced to destroy their old Rs 500 and Rs 1000 currency notes from the economy as the black money holders are not in a position to deposit the demonetized currency in his respective banks.

3. Effect on Gross Domestic Product:-

The shortage in money supply and simultaneous increase in bank deposits has affected the supply and demand scenario in the economy for the short term.

4. Effect on real state:-

Peoples have withdrawn their plan to buy a property as old Rs 500 and Rs 1000 currency notes were no longer the legal tender, and hence, this sector encountered an immediate downfall due to currency demonetization.

5. Online classified services:-

Many websites that belong to online buying and selling the properties, websites related to matrimonial are widely hits due to currency demonetization.

Demonetization impact on common PersoN

The common person in India is mainly doing their transaction in cash. Below are the few examples where they are facing the short-term issues.

1. Liquid cash shortage:-

After old currency ban, the person dealing with cash like vendors, auto rickshaw drivers, taxi drivers, daily wage earners and small traders are facing the shortage of Liquid cash.

2. Bank Fixed deposit interest rate:-

After the announcement of old currency ban, there have been huge cash deposits in banks. Therefore, some of the leading public and private banks have reduced the interest rates on deposits.

How Demonetization boosted to other Industry

Before November16, peoples are mainly doing the cash transactions. However, the sudden broadcast of the demonetization of Rs 500 and Rs 1000 currency notes has encouraged a new trend in the adoption of the digital payments across the nation.

1. Ecommerce and associated businesses:-

Generally, most of the ecommerce companies are providing the Cash on Delivery facility and due to currency demonetization, consumers have moved to cashless payment methods using the digital payment instruments. Online wallet companies are giving discount to promote the digital payment/cash less payment.

2. Public/Private Banks:-

Banks are seeing the significant rise of money deposits in saving/current accounts and consumers are being pushed to do the transactions via debit cards.

3. Rising on Credit card Users:-

Currency demonetization has given opportunity to the credit card companies a leg up the increase in transactions. To encourage the cashless transaction, credit card companies are providing various rewards points to their customers.

In last, this move will expressively eliminate the existing stock of black money, fake currency, Hawala Traders, Bookies, and Scrap Dealers.   It will benefit the economy in the medium- to long-run.

Few questions are still open that how the government is going to stop the creation of black money in the future.

What is Income tax Return

Income Tax Return (ITR) is a form. Every year Government notify Income Tax Return through notification. Tax supposed to calculated by the aseesee, therefore, is called self-assessment tax. Majorly it can be divided in to following three parts.

I Part : It contains details of the Assessee.

II Part : It Contains details regarding Total Taxable Income & Tax Liability.

III Part : It contains details of Tax Payment. TDS, Advance Tax, Self-Assessment.

Warning signal that lets you feel that you need a new job now

Do you facing an extreme time at work?  Do you basically not have any desire to be in your place of employment any longer? Are you contemplating leaving your place of employment, however not certain on the off chance that you should? It may be an ideal opportunity to consider whether you require another job and it’s an ideal opportunity to proceed onward.

Here and there, we hold up too long to perceive that an occupation circumstance is certainly not a solid match, yet holding up can have negative results. It very well may be less demanding to stay, particularly when you coexist well with your colleagues however aren’t excited with the job. Nonetheless, in some cases it’s a smart thought to settle on the troublesome choice that you require a change.

Obviously, the vast majority can’t bear to leave an awful employment immediately, however postponing too long can be adverse to you and to others. At the point when’s the best time to leave, and how would you know when you should settle on the choice to begin a pursuit of employment?

Are you holding up too long to proceed onward?

Staying isn’t generally the correct choice, notwithstanding when it is difficult to take off. Holding up too long to locate another job can cause genuine pressure, bringing about sorrow, relationship issues, and leftover outrage. In the event that you don’t properly design your abdication, you may wind up confounded one day and wind up stopping on the spot, which will destroy your odds to keep up a positive association with your past boss. Or on the other hand more awful, you could wind up getting let go in light of the fact that you’re not profitable.

Cautioning signs you require another employment

You can keep these potential outcomes by perceiving a portion of the signs that your employmentis unsustainable, before the circumstance achieves an emergency status. Here are the main 10 signs that you may require another employment.

You are as of now considering finding another employment. Excepting the infrequent, awful day-actuated, “I require another employment, now!,” on the off chance that you’ve just been thinking about the prospect of leaving your employment, odds are, that rumination is going on for a valid justification. On the off chance that your abhorrence for your employment, your associates, or your supervisor is always at the forefront of your thoughts, you should accept that as a sign that it’s an ideal opportunity to begin work seeking.

Your discussions with your family and companions end up overwhelmed by objections and regrets about your employment. In the event that each supper discussion begins and finishes with a negative analysis about your day at work, it may be an ideal opportunity to discover a vocation that will impel not protests but rather beneficial discourse about your expert difficulties, exercises learned, and the day’s features.

You wind up much of the time envisioning about retirement – regardless of whether you’re youthful. Do you spend throughout the staring off into space about retirement, computing the years, months, and days until the point when the time comes? Try not to consume your expert time on earth in commencement mode. Rather, take that inclination and utilize it as inspiration to discover a position that is fulfilling and candidly fulfilling.​

Your rest designs have been upset. You experience issues getting the opportunity to rest, or you wake up amid the night with stresses over your employment. Rest is critical to your wellbeing, and occupation initiated pressure can be a reason for poor rest. Lamentably, this can worsen a troublesome circumstance, influencing an awful employmentto appear to be far and away more terrible. Being worn out all the time can make everything appear like a test.

You have created cerebral pains, visit colds, or other physical manifestations of stress. Your physical wellbeing can some of the time be a pointer of your psychological well-being, and in case you’re feeling by and large wiped out or have a feeling of persisting disquietude, your employmentmay be at fault. On the off chance that your employmentis influencing you to wipe out, that is a decent marker that it’s a great opportunity to search for another position.

You have expanded your utilization of liquor or medications to get away from your issues. While it’s alright to unwind with a glass of wine after work, your day shouldn’t drive you to down a jug or pour glass after glass of vodka tonic. On the off chance that you find that your work is causing your plentiful utilization of liquor, medications or cigarettes, you should set aside some opportunity to think about your expert circumstance.

Your craving is smothered, or you are eating more than expected. A few people swing to nourishment similarly they do to medications and liquor, however stress can likewise make you lose your craving by and large. In case you’re eating or drinking excessively as a result of worry at work, it’s an indication this may not be the employmentfor you.

You fear Mondays, or you experience difficulty awakening for work early in the day. It’s typical to be drained toward the beginning of the day; however you shouldn’t feel a pit-initiating fear or thought-expending tension when it’s a great opportunity to work.

You are less gainful at work, need energy, and are exhausted all the more frequently. In case you’re checking Facebook at regular intervals, continually wind up on YouTube, or are exhausted with each undertaking, you may need to search for an all the more rationally fortifying employment.

You are contending all the more regularly with colleagues or supervisors and don’t feel you have control over your work. In the event that your disappointment with your employmentis causing pressure in the workplace, it’s certainly time to begin searching for another position. It’s smarter to leave an occupation on great terms so you can keep your past boss as a hotspot for suggestions and as a system association. It’s additionally imperative to abstain from being let go on the off chance that you can encourage it.

Obviously, these signs can be markers of other individual, enthusiastic, or physical issues, yet in the event that you are worried about work and encountering a portion of these side effects then you positively needs to rethink your business circumstance.

What Next

On the off chance that you’ve settled on the choice to proceed onward, don’t simply leave your place of employment. Much of the time, you can precisely and deliberately begin searching for another situation before you turn in your renunciation. It’s less demanding to get contracted when you’re working, you don’t know to what extent it will take you to discover another employment, and you will most likely be unable to gather joblessness benefits in the event that you quit.

Or maybe, set aside the opportunity to design your pursuit of employment. Notwithstanding getting you out of a terrible circumstance, it will give you another thing to center around rather than the employmentyou’re not content with.

What is AntibioticS

In today’s age, we have reached, this height in medical science, where treatment of major diseases is possible. However, it seems that we are going in such a hurry; soon we will found us to left on the finish line. No wonder that time is coming soon when humans will suffer from small diseases and here they will die too. Yeah, It will be soon, and it will be so the overuse of, Antibiotics can cause the neutral antibiotics, so that if person is having minor diseases then it will be leading to failure or disaster.

What is Antibiotics?

Antibiotic is drug that is useful to treat bacterial infections. However, antibiotics are not effective in treating viral infections/ viruses, such as the cold, the flu, AIDS. If you have an infection then it is important to know that whether bacteria or a virus has causes it. This is why vaccine is often useful to prevent against these diseases, instead of using antibiotics to cure them once they develop.

Excessive use of antibiotics

Today doctors are also very widely prescribed antibiotics. The patient often speaks to the doctor to write antibiotics, even if it has viral infection, and there is no effect of antibiotics, because they are unaware of the proper usage of antibiotics. Since the doctor does not want his patients to be angry, they try to please their patients, so they often gives antibiotics, even in cases of viral infection, even when they know that antibiotics are not effective in this scenario. Apart from this, it is often difficult for doctors to explain to patients that antibiotics are not effective. In 2007, it is estimated that around 28% of doctors has prescribed their patients to use antibiotics if a patient has an infectious disease caused by an influenza virus.  They know that it is a viral illness and antibiotics will not work. This results in a large amount of unnecessary antibiotic prescription

The doctor is unknowingly contributing to the development of many deadly superbugs in the human body by prescribing unnecessary antibiotics. An antibiotic has the ability to kill bacteria, but bacteria can be resistant to the drug. When the human body is consuming an antibiotic, the weak bacteria die, but strong antibiotic resistant bacteria are able to antigen and spread, and they do it very quickly. There are three main reasons for this spread. First of all, bacteria are able to regenerate very quickly. The population can be doubled in only twenty minutes. Second, the high level of bacterial exchange potential is resistant to the bacteria; their resistant genes can be passed on to other bacteria even in different species without childbirth. Third, bacteria have high rates of mutation; these resistant bacteria can cause antibiotic-resistant diseases, which are almost impossible to cure.

Antibiotic will be ineffective

Today, the ability to kill antibiotic bacteria in the whole world is decreasing. Antibiotic, this proved to be effective for the first common infections, have become neutral now, if this happens then that day, will come soon when no antibiotic will be proved effective in removing the disease. Even so, the good thing is that the world is not oblivious to this challenge and knows that this challenge can reduce by reducing the use of antibiotic. Today all the countries are working together to reduce the use of antibiotic together.

What is the resistive challenge?

Suppose you have any infection, you take any antibiotic for its treatment. For example, as you take penicillin but it is quite possible that your infection from penicillin is not a proper and effective treatment because your infection may be due to bacterial, on which penicillin will not be effective on your infection. The more we use the antibiotic, the more bacteria they have the power to fight. Its new breed will spread rapidly and antibiotic will be neutral. On the different side, if we use less antibiotic, then the breed of bacteria with its immune system will flourish.

How big is this challenge?

The World Health Organization estimates that by the year 2050 approximately 10 million people worldwide will die, because antibiotic has no effect. And this will damage the world economy by about 66 trillion dollars.

How did this happen?

Nowadays, humans often use the abundance of antibiotics in normal conditions. Doctors also often write antibiotics under normal circumstances. In many developing countries including India, drug shoppers give antibiotics medicines without prescription. In Europe, many countries have tremendous use of antibiotics and in many Western countries; antibiotics are also given to increase animals rapidly, through which such bacteria grow in their body, which do not have antibiotic effects. And when human eat the meat of such animals, antibiotic resistant bacteria within these animals reach in humans through these animals.

How to prevent

Two years ago, under the leadership of the World Health Organization, all the countries agreed to the Global Action Plan to fight this challenge of antibiotic. This will work to identify antibiotic resistant bacteria. Also doctors will be encouraged to write at least antibiotic. Also, in many countries, efforts will be made to overcome this challenge with mutual cooperation.

Antibiotic Research:

The biggest difficult antibiotic resistant bacteria have yet to identify. However, pharmaceutical companies and scientists are also being helped to develop new antibiotics.

In last, these efforts lead to new hope for humanity. It seems that we will find a way to deal with antibiotic resistant bacteria. Even if the use of antibiotic is very important, its resistant bacteria will flourish. This means that we will have to deal with this challenge continuously.

Casual vacancy of AuditoR

A vacancy in the office of the auditor of the company before the term has expired is a casual vacancy. The term has not been defined in the Act. But there are several circumstances in which the casual vacancy arises. The term used may be ‘casual’ but has serious implications.

  1. Death of the auditor
  2. Resignation of the auditor
  3. Contracting disqualifications under Section 141(3)
  4. Incapacity to contract
  5. Ceasing to be a member of ICAI
  6. Change in status of the auditor
1. Death of the auditor:

The law stipulates that only an individual or a firm of chartered accountants can be appointed as auditors of a company. If an individual is appointed, his death would give rise to a casual vacancy. But if a firm is appointed, death of one or more of the partners does not give rise to a casual vacancy, except under the following two circumstances:

a) There exists a clause in the partnership deed that death of a partner dissolves the firm or conversely there is no clause in the deed that death of a partner does not dissolve the firm.

b) Everyone dies at a time except one partner

Everyone dies at a time except one partner, the partnership firm does not exist anymore. Therefore, the firm continuing as auditor of the company does not arise.

There is a change in the status from that of a firm to an individual.

The time of death of the auditor is crucial to decide if it is a casual vacancy. A contract is not complete unless the offer is accepted, and such acceptance is communicated to the proposer. The appointment of auditor is, therefore, complete only when the auditor communicates his acceptance.

Passing a resolution at the meeting is just one of the parts of appointing an auditor. Such a resolution is only an offer. It is not appointment by itself. The company communicates to the auditor by way of a letter his appointment and the auditor communicates his acceptance or otherwise.

If the auditor dies in the meantime, (without communicating his acceptance) the appointment is not complete. Thus, it is not death of the auditor of the company. There is no casual vacancy. The situation is that it is deemed that no auditor has been appointed and provisions of Section 139 (1) and 141(3) become operative.

For an appointment to be complete, the communication of acceptance should reach the company.

The answer for a situation where the acceptance is posted and the auditor dies before the letter reaches the company is determined by the Contract Act. To constitute a casual vacancy by death of the auditor, the appointment should be valid and complete in all respects

2. Resignation of the auditor:

The auditor may resign as an auditor of the company for any reason. Only the shareholders can fill such a vacancy. This provision is to uphold the independence of the auditor.

The shareholders should know the reason of resignation of the auditor. It is possible that the board of directors is not cooperating with him or that the board might create a situation that he is not in a position to continue as an auditor. Perhaps he comes across a situation of a misstatement in financial statements and does not want to take the risk.

It is also possible that he is resigning to take up a bigger audit or intends to become a director of the company or for that matter he is retiring from practice.

Whatever the reason, it is only the shareholders who can fill the vacancy caused by the resignation of an auditor.

3. Contracting disqualifications under Section 141(3):

These disqualifications are laid down to uphold the independence of the auditor. If, during the tenure of his audit, the auditor contracts any disqualifications under this Section, he cannot continue as the auditor of that company. He is deemed to have vacated his position, and a casual vacancy therefore arises.

4. Incapacity to contract:

Certain classes of persons are not competent to enter into a contract under the Indian Contract Act, 1872 such as an un-discharged insolvent or a lunatic or a person of unsound mind.

If an auditor becomes incapacitated to enter into a contract, he cannot continue as the auditor of the company, giving rise to a casual vacancy.

5. Ceasing to be a member of ICAI:

Name of a member can be removed from the register of members of the Institute of Chartered Accountants of India for many reasons, from the simple non-payment of membership fees to disciplinary proceedings. Upon such removal he becomes disqualified to be the auditor of a company. Even if the certificate of practice is suspended for a period, he ceases to be in practice and cannot continue as the auditor of a company. Such circumstances lead to a casual vacancy.

In addition to the above a person cannot be the auditor if he is convicted of an offence involving moral turpitude, in which case, his name will be removed from the register of members of ICAI for a certain period.

6. Change in status of the auditor

Only an individual or a firm of Chartered Accountants can be appointed as an auditor of a Company. Where an individual is appointed as an auditor and he converts the individual practice as a partnership, he ceases to be practising in his individual capacity. In such a situation, the proprietary practice does not exist anymore. Therefore, a casual vacancy arises and the board has to fill the vacancy. The board might as well appoint the newly constituted firm as the auditor in the place of the individual. Subsequently, even if a new partner is admitted, there is merely a change in the constitution of the firm and no change in the status. No casual vacancy arises, even if no change in auditor is contemplated.

Conversely, if a firm of two partners is appointed as auditors of the company and if one of them ceases to be a partner, the status gets changed to an individual, giving rise to a casual vacancy, requiring an appointment by the board of directors.

For example: Mr Rao is appointed as auditor of a company at the AGM held in August 20XX. His daughter passes the CA Final examination held in November, 20XX. Mr Rao admits her as a partner in his existing practice. His son qualifies in May 20XX and is admitted as a partner in August 20XX.

Once he converts his proprietary practice into a partnership by admitting his daughter, he ceases to practise in his individual name. Therefore, the firm of Chartered Accountants of father and daughter should be appointed in the vacancy caused by his ceasing to practise in his individual name. Once the firm is appointed, admission of the son as a partner is merely a change in the constitution of the firm. There would be no casual vacancy.

Filling up a casual vacancy

The board of directors is empowered by Section 139 (8) to appoint an auditor in case of a casual vacancy except the vacancy caused by resignation of the auditor, in which case, the power vests only with the shareholders.

The law is silent on the time frame and the mode for such an appointment of auditor in a casual vacancy. Therefore, the board should take decisions in such a way as not to hamper the audit procedures and ensure timely compliance with legal proceedings.

The following questions arise:

Can the board delegate the authority to a particular director?

Can the auditor be appointed by the audit committee?

Can the appointment done by way of a circular resolution?

Answers to all the three questions seem to be “Yes”.

The law does not specify that such a casual vacancy should be filled by the board of directors at a meeting of the board. Section 179 stipulates circumstances where decisions are to be taken only at a meeting of the board or of a committee. The list does not include appointment of auditor in a casual vacancy. It therefore implies that such an appointment need not be made only at a meeting of the board of directors.

Therefore, the board may delegate the authority to a particular director or to a committee of directors. The audit committee, which is formed to attend to the audit requirements, might as well appoint the auditor of the company, under the signature of a director, who is a member thereof.

Alternatively, the appointment can also be made by a circular resolution to overcome the time constraints and to provide that much extra time to the auditor.

Where a company is required to constitute an Audit Committee under section 177 of the Companies Act, 2013 all appointments, including the filling of a casual vacancy of an auditor shall be made after taking into account the recommendations of such committee.

The HINDU Law

Hindu Law is a living system of rules that describes the right procedure and behaviour of living in a society. The Hindu religious tradition itself is a vast confederation of religions, which has no founder, no defining creed, and no centralized authority. Nevertheless, it has maintained overall coherence, vitality, and far-reaching influence for many centuries, mainly because it is based on a dynamic philosophy of life known as Vedanta. Vedanta has a unique culture. Another unique feature of Indian culture is the spirit of religious toleration and freedom

Applicability of Hindu Law

Who is Hindu: The term Hindu is a general term it denotes all those persons, who are profess Hindu religion either by birth or by conversion to Hindu faith.

Sources of Hindu Law
I- Ancient Sources
  • Shruti (Vedas)
  • Smritis
  • Commentaries and Digests
  • Customs
II – Modern Sources
  • Precedents
  • Legislation

Law as under shod by the Hindus is a branch of Dharma an expression which signifies duty.

I- Ancient Sources
1 – SHRUTIES:

Shruti is a Sanskrit word. In Vedic era Shruti means “What is heard” & it is the synonym used for Veda. Vedas are considered paramount source of Hindu Law or Hindu Religion. Vedas are four in number:

                      -Rigveda

                      -Yajurveda

                      -Samaveda and

                      -Atha Veda

The Wole Vedas is the first and paramount source of Hindu Law. Veda do not contain positive precepts (Vidhi) on matters of dharma in a connected form. Veda contains incidental references to various topics that fall under the domain of dharma shastra.

Some examples: -marriage adoption in heritance and partition

2 – SMRITIS:

Smritis means “what has been remembered” and is believed to contain the percept of God but not in language they had been delivered. Many sages from time to time have written down the concept given in Vedas.

Smritis which are written in verse (Shloka) are knows:

  • Dharam-Shastra
    • Manu Smriti,
    • Yajnavalkya,
    • Narada
    • Katyayana
    • Brihaspati

Smritis which are written in prose or prose and verse are known as:-

  • Dharma-Sutra
    • Gautama,
    • Vashistha
    • Baudhyana
3 – Commentaries and Digests:

Commentaries and Digestives have expanded the scope of Hindu Law. It helped in the interpretation of smritis. Single interpretations of smritis is known as commentary while different interpretations of smritis’ is known as digestive. Dayabhaga and Mitakshara are the two most important commentaries.

4 – Customs:

Customs is tradition that has been practiced in society since ancient times. It is type of practice. The custom to be applicable should have following essentials:-

  • The custom must be ancient
  • It must be certain and uniform
  • It must be continuous
  • It should not be immoral
  • It should not be unreasonable
  • It should not be opposed to statutory Law

The codified Hindu Law has nullified customs in most of the matters except in those matters where the customs have been saved in express words.

II- Modern Source of Hindu Law
1- Precedent:

Precedent / Previous judicial decisions are the most important modern source of Hindu Law. Judicial decisions are binding on subordinate courts e.g., if the decision is given by supreme court of India or by the privy council it is bending on all courts.

2- Legislation:

The parliament in accordance with need of society constitutes new laws. No longer need we look to the smritis and Commentaries.