the law lens edition 1

Ignorance of Law

is no excuse

July

2021

Edition

1www.aslawonline.com

CONTENTS

Foreword 1 Why Law Lens ? 2 ARTICLES / FAQ

KNOW ABOUT ANNUAL MCA COMPLIANCE – PART 1 A COMPLETE GUIDE TO FILE DPT-3 FORM FAQ’S ON DOCUMENT REGISTRATION RELATING TO IMMOVABLE PROPERTY IN TAMILNADU FILING OF MAINTENANCE CASES – HERE IS A LATEST DEVELOPMENT

3 9

12

NEWS AND UPDATES LEGAL UPDATES BIRD’S EYE VIEW ON RECENT JUDGMENTS

17

23

ENTERTAINMENT CORNER 26 OPINIONS 30

1

PROLOGUE

“The Law Lens” is a monthly law journal prepared and published by the Law office

of Savitha.G – A & S Associates. The primary aim of this initiative is to disseminate

information relating to important legal updates, Rules, procedures, latest judgments

etc, that are useful for a common man to employ in their day to day lives. Primary

areas covered in this journal are business laws, property laws, and matrimonial or

family laws. The contents of this journal, as far as possible are drafted in a simple

language enabling common men to understand and take informed decision after

seeking the professional help at the right time.

The articles, updates and contents shared in this journal intend to provide complete

information on the subject, but the publisher does not guarantee to the completeness

and correctness of the same. We are not liable for any consequence of any action

taken by you relying exclusively on the material / information provided in this

Journal. In event of any legal issues, one must, in all cases, seek independent legal

advice.

A & S Associates Law office of Savitha G

2

WHY “THE LAW LENS”?

Ignorance of Law is no excuse.

I firmly believe that, the role of a lawyer need not always start when there is a

problem. Lawyers can also prevent someone from facing a problem through various

means. One such medium is to educate and create awareness on those laws and

procedures that one may apply to his/her daily life.

I have always been passionate to teach, explain and clarify things to people whenever

they approach me. My love towards writing is increasing every day and has reached

the next level now. My creativity is something that always gives me immense

happiness. The result of my passion, desire, love and happiness is “The Law Lens.”

For the last 10 years, this profession gave me lot of learning. People around me

played a crucial part in all these years. After all these years of “taking” something

from this profession, now I intend to “give” something in return which I gained all

these years and will be gaining in future.

I thank everyone who motivated, persuaded, and supported me to take up this

initiative. I will continue to do my best and looking forward for the continued

support.

-SAVITHA.G

Advocate

Founder, A & S Associates.

3

ARTICLES & FAQ:

BUSINESS / CORPORATE LAW:

KNOW ABOUT ANNUAL MCA COMPLIANCE – PART 1

A COMPLETE GUIDE TO FILE DPT-3 FORM

Annual compliances for legal entities

Every company/ LLP (Limited Liability Partnership) is required to comply with the provisions of Companies Act, 2013 and Limited Liability Partnership Act 2008 and make necessary filings periodically. Primarily it includes, audit of the books of accounts of the entity, filing of income tax return and annual compliances with the Registrar of Companies.

Companies must fulfil the requirements and file the necessary within the specified due dates to avoid heavy penalty, late fee and prosecution.

There are many forms, which is company is required to file every year. One among them is DPT-3. In this article, we shall discuss about Form DPT-3, the importance and nuances of the form, cost and deadlines to file the form.

What is Form DPT-3?

DPT-3 form is a one-time return to be filed by a company. Every company is

required to file their outstanding loans that not treated as deposits in this form.

4

Legal provisions and Due date for

filing

On 22nd January 2019, the MCA

(Ministry of Corporate Affairs) rolled

out a new compliance in the

Companies (Acceptance of Deposits),

Rules, 2014 and mandated filing of

Form DPT-3.

Rule 16 of the Companies (Acceptance

of Deposits) Rules, 2014, contains

provisions relating to return of deposits

to be filed with the Registrar of

Companies. Accordingly, every

company, to which these Rules apply,

shall file with the Registrar, a return in

Form DPT-3 along with the prescribed

fee as provided in Companies

(Registration Offices and Fees) Rules,

2014.

5

Rule 1(3) of the aforementioned Rules exempt the following companies for the

purpose of applicability of the said Rules:

(i) A banking company;

(ii) A non-banking financial company as defined in the Reserve Bank of India Act,

1934 (2 of 1934) registered with the Reserve Bank of India;

(iii) A housing finance company registered with the National Housing Bank

established under the National Housing Bank Act, 1987 (53 of 1987); and

(iv) A company specified by the Central Government under the proviso to sub-

section (1) of section 73 of the Act,.

Therefore all Companies other than those specified above, shall file E-form DPT 3

with the Registrar of Companies, on or before 30th June of every year, and furnish

the information contained therein as on the 31st day of March of that year duly

audited by the auditor of the company.

Rule 3 of the Companies (Registration Offices and Fees) Rules, 2014, lists out the

transactions which are not considered as “Deposits.”

Every Company, as stated above shall disclose the particulars of such transactions

as on the 31st March, every year, on or before 30th June of the said year.

6

Documents required for filing DPT-3:

The below documents will be required for filing DPT-3.

Certificate of the Auditor.

Latest Audited Balance Sheet

Fees for Filing DPT-3 form

The following Fee shall be payable in event of filing of E form – DPT 3:

Company’s Nominal Share

Capital

Fee applicable

Less than 1,00,000 Rupees 200 per form

1,00,000 to 4,99,999 Rupees 300 per form



1,00,00,000 or more Rupees 600 per form

In case of company not having

share capital

Rupees 200 per form

7

Delay in Filing of DPT-3 – Additional Fees/Penalty

In event of delay in filing, beyond the applicable due date, the following additional

fee is applicable in addition to the normal fee stated above:

Delay (In days) Fee applicable

Up to 30 days 2 times of normal fees

More than 30 days and up to 60 days 4 times of normal fees



More than 180 days 12 times of normal fees

In event of contravention of the above Rules, the company and every officer of the

company who is in default shall be punishable with fine which may extend to five

thousand rupees and where the contravention is a continuing one, with a further fine

which may extend to five hundred rupees for every day after the first day during

which the contravention continues.

8

Who need not file DPT-3 form?

If the company does not have an outstanding loan, it need not file the DPT-3 form.

Every Company need to approach a professional to know and understand the

applicability of these provisions to their company and ensure compliance to be done

on time to avoid late fee and penal consequences.

9

PROPERTY LAW

FAQ’S ON DOCUMENT REGISTRATION RELATING TO IMMOVABLE

PROPERTY IN TAMILNADU

1. What are the documents required for registration of documents?

The following documents are required for registration:

The deed/ agreement/ document to be registered.

Proof of identity and proof of address of the parties executing the document.

Proof of identity and proof of address of the witnesses

Receipt issued for payment of Stamp duty and Registration fee paid for the

registration.

Title documents relating to the property proposed to be registered.

Certificate of encumbrance relating to the property.

10

Other relevant documents/ records relating to the subject property.

2. What is the process for registration of document in Tamilnadu for

land/property registration?

For registration of a document, one needs to upload all the required documents

in the registration portal of Tamil Nadu Registration Department -

“www.tnreginet.gov.in”.

Thereafter, excess stamp duty and registration fee as applicable is required to

be paid.

After payment, an appointment for registration, on the desired date and time

is required to be fixed with the concerned Registrar office.

On the date of appointment, the concerned parties along with the witnesses

need to be present and complete the registration at the concerned registrar

office.

3. How to obtain appointment for registration of documents?

Appointment can only be taken only through login ID in the TN Registration

portal.

Using the login, in the TN registration portal, one can select the time slot by

checking the availability then fix date and time for the registration.

However this should be done only after uploading all the relevant details.

11

4. What is the procedure to pay stamp duty and registration fee?

Both online and offline payment options are available. If payment is made

online through the TN registration portal, the same can be made immediately.

In event of offline payment, one should generate a challan for the required

sum, and remit the same with the bank. Other modes such as Demand Drafts,

cash etc are not available anymore.

5. What is the procedure to collect the registered document post

registration?

After the completion of registration and other required formalities the return

of registered documents can be collected.

The name of the person who is obtaining the return of the document needs to

be disclosed beforehand, at the time of online upload of documents.

12

FAMILY LAW:

FILING OF MAINTENANCE CASES – HERE IS A LATEST

DEVELOPMENT

Law provides various options for claiming maintenance. Old/dependent parents can

claim maintenances from their children, wives under certain circumstances can

claim maintenance from their husbands and maintenance can also be claimed from

the parents for their minor children. There are various provision through which a

person can knock the door of the court to seek maintenance.

Section 125 of code of criminal procedure provides for provision for the dependent

parents, wives and children to claim maintenance. Similarly section 24 and 25 the

Hindu marriage Act 1955 provides for interim maintenance, permanent alimony and

maintenance. Similar provisions are also available under the special marriage Act.

There are various judgments passed by the judiciary that governs the procedures,

guidelines and criteria grants of maintenance.

13

On 04.11.2020, the supreme court in

the case of Rajnesh vs Neha [Slp

(crl)no. 9503 of 2018] as issued

guidelines in respect of maintenance,

proceedings before Family

Court/District Court/Magistrate's

Court, as the case may be, throughout

the country as the case may be.

1. The Affidavit of Disclosure of Assets and Liabilities annexed at Enclosures I,

II and III of this judgment, as may be applicable, shall be filed by the parties

in all maintenance proceedings.

2. The Applicant making the claim for maintenance will be required to file a

concise application accompanied with the Affidavit of Disclosure of Assets

3. The Respondent must submit the reply along with the Affidavit of Disclosure

within a maximum period of four weeks. The Courts may not grant more than

two opportunities for submission of the Affidavit of Disclosure of Assets and

Liabilities to the Respondent.

14

4. Format may be modified by the concerned Court, if the exigencies of a case

require the same. It would be left to the judicial discretion of the concerned

Court, to issue necessary directions in this regard.

5. If apart from the information contained in the Affidavits of Disclosure, any

further information is required, the concerned Court may pass appropriate

orders in respect thereof.

6. If there is any dispute with respect to the declaration made in the Affidavit of

Disclosure, the aggrieved party may seek permission of the Court to serve

interrogatories, and seek production of relevant documents from the opposite

party Under Order XI of the Code of Civil Procedure

7. On filing of the Affidavit, the Court may invoke the provisions of Order X of

the Code of Civil Procedure or Section 165 of the Evidence Act 1872, if it

considers it necessary to do so;

8. The income of one party is often not within the knowledge of the other spouse.

The Court may invoke Section 106 of the Evidence Act,1872 if necessary,

since the income, assets and liabilities of the spouse are within the personal

knowledge of the party concerned.

9. If during the course of proceedings, there is a change in the financial status of

any party, or there is a change of any relevant circumstances, or if some new

15

information comes to light, the party may submit an amended/supplementary

affidavit, which would be considered by the court at the time of final

determination.

10. The pleadings made in the applications for maintenance and replies filed

should be responsible pleadings; if false statements and misrepresentations

are made, the Court may consider initiation of proceeding Under Section 340

Code of Criminal Procedure, and for contempt of Court.

11. In case the parties belong to the Economically Weaker Sections ("EWS"), or

are living Below the Poverty Line ("BPL"), or are casual laborers, the

requirement of filing the Affidavit would be dispensed with.

12. The concerned Family Court/District Court/Magistrate's Court must make an

endeavor to decide the I.A. for Interim Maintenance by a reasoned order,

within a period of four to six months at the latest, after the Affidavits of

Disclosure have been filed before the court.

13. A professional Marriage Counsellor must be made available in every Family

Court

16

All the above guidelines are effective both for the future cases as well as the

maintenance cases that are already pending. The above safeguards are issued by the

court to ensure sufficient safeguards in protecting the rights of both the parties to the

proceedings and uphold the essence of such provisions.

17

NEWS & UPDATES

Legal Updates

1. Extension of Limitation period :

The Hon’ble Supreme Court on

27th March, 2021 decided to

extend the period of limitation

of filing cases in various Courts

with effect from 14.03.2021,

until further orders in view of

hardships faced by litigants due

to the alarming Covid-19

situation. Therefore In

computing the period of

limitation for any suit, appeal,

application or proceeding

irrespective of the limitation

prescribed under the General

law or Special Laws, whether

condonable or not, the period

from 15.03.2020 to till further

order shall stand excluded.

18

2. Board Meetings of Companies through video conferencing

The Ministry of Corporate

Affairs has notified the

Companies (Meetings of Board

and its Powers) Amendment

Rules 2021, with effect from

15.06.2021. This Amendment

has scrapped Rule 4 of the said

Rules. Now MCA allows the

Board of a company to approve

their financials, approve the

Board’s report etc., in a meeting

conducted through Video

conferencing.

19

3. Extension of time for registration of existing MSME's under UDAYAM

registration :

The ministry of micro small and

medium enterprises has issued a

notification dated 26.06.2020.

According to the said notification all

the Msme's existed prior to the

notification shall also register under

the UDAYAM registration portal on or

before 31.03.2021. The Ministry of

micro, small and medium enterprises

has issued one more notification dated

16.06.2021 extending the time limit

from 31.03.2021 to 31.12.2021 for

registration of existing Msme's as

stated above.

20

4. Extension of due dates of Form DPT-3, Form CFSS -2020 and other

forms

MCA has issued, General Circular

No. 11/2021 dated 30th June, 2021,

and granted additional time to

Companies & LLPs to file certain

forms. Accordingly, Forms that are

due for filing between 1st April, 2021

to 31st July, 2021 can now be filed

before 31st August, 2021 without any

additional fee.

21

5. Partnership Registration in Tamil Nadu – Ease of Doing business :

The Tamil Nadu Registration department has issued a circular dated

07.12.2020, and has created provisions, Rules etc for submitting Application

for Registration of Partnership firm through online mode.

22

6. Service of notices/pleadings through Whatsapp or Telegram :

On 10.07.2020, the Supreme Court

directed that the service of notices,

summons and pleadings etc may be

effected by e-mail, FAX, commonly

used instant messaging services, such

as WhatsApp, Telegram, Signal etc.

However, if a party intends to effect

service by means of the said instant

messaging services, they must also

effect service of the same

document/documents by e-mail,

simultaneously on the same date.

23

Bird’s eye view on Recent Judgments:

1. Arbitration - Madras High Court: limitation under article 137 applicable

to section 11 of the arbitration and conciliation act 1996: Board Of Trustees

Of The Port Of Chennai Vs X Press Container Line [2021 (1) CTC 275]

2. Consumer Protection - SUPREME COURT: Even if there exists an

arbitration clause in agreement and complaint is filed by consumer in relation

to certain deficiency of service , then existence of arbitration clause will not

be a bar for entertainment of complaint by consumer forum- Varjinder Kaur

& Another Vs M/ S Emaar MGF Land Ltd [2016 (4) CPR 61]

3. Consumer Protection - National Consumer Disputes Redressal

Commission: Recognized consumer association can file complaint on behalf

of several consumers in one complaint ( consumer protection act 1986 sec

12(1)(b)- Subhechha Welfare Society Vs Earth Infrastructure Pvt Ltd

[2021 (2) CTC 111]

4. Registration Act - Supreme Court: Increase in rent after 1 year cannot be

construed when a rent deed is silent on the duration of tenancy - Siri Chand

(Deceassed) Vs Surinder Singh [Civil Appeal No. 2617 of 2020]

5. SARFASI Act - Supreme Court: If any of tenants claim that he is entitled

to possession of secured asset for term of more than year it has to be supported

24

by execution of registered instrument ,if tenant relied on unregistered

instrument or oral agreement accompanied by delivery of possession ,tenant

is not entitled to possession of secured asset for more than period prescribed

under sec 107 of TP act Bajarang shyam sundar Agarwal vs central bank of

India [2019(4) BC 1 SC]

6. Hindu Marriage Act - Supreme Court of India : In a matrimonial dispute

inclination of the child and where the child is comfortable are important

factors regarding visitation rights - Nutan gautam vs Prakash Gautam

[2019 (4) SCC 734]

7. Hindu Marriage Act - High Court of Madras - Mere long separation is not

a ground to snap matrimonial tie, held husband not entitled fo divorce on that

ground (hindu marriage act 1995 section 13(1)(1-a) - Rajkumaran VR Vs

BS lavanya (DB) 2021 (1) CTC 504

8. Domestic Violence Act - Supreme Court of India - wife is also entitled to

claim a right to residence in a shared household belonging to relatives of the

husband. Under Dv Act - Satish Chander Ahuja Vs Shena Ahuja [Civil

Appeal No. 2483 of 2020]

9. Hindu Marriage Act - Madras High Court - wife filing application for

maintenance after the husband filed application for divorce , maintenance

must be commensurate with the salary of the husband , amount of

maintenance modified - KS vimaleswaran vs CPS charumathi [2017 (3)

CCC 39 ]

25

ENTERTAINMENT CORNER:

The Ministry of Corporate Affairs had executed a scheme called CFSS (Companies

Fastback Settlement Scheme) from 01.04.2020 to 31.12.2020. During this period,

companies, which were defaulted in filing their returns, were allowed to file their

returns during this period without any late fee or penalty. But due to lockdown, non-

functioning of courts and technical issues in the MCA website, many were unable to

make use of this scheme and complete their filings. No extension was granted

beyond this period in spite of huge protests.

26

Not just one day, but this issue happens many times. One needs to upload the details

of registration through online portal before proceeding for registration of a property

in Tamil nadu. Though the website is very user friendly and makes our work easy,

two things are advisable. Avoid planning for a registration in the last minute to

escape technical glitches. Always have complete details in hand before starting the

upload.

27

One of the key factors that determine the health of a company is its compliance.

Ensuring compliance is important. Taking the step at the right time is equally

important. Last minute rush to make compliance on the due date may lead to lot of

difficulties.

28

Every lawyer, especially those who are active in social media, face this common

problem. They try to take to take legal advice for their personal issue in the form of

anonymous request as if the same is asked for a friend or a relative. Unfortunately

they don’t understand the fact that lawyers will easy identify the reality in few

minutes.

29

.

Like other professionals, Lawyers too have their toolkits. In the big handbag that a

lady lawyer carries, sizeable portion is occupied by pens, stamps and other stationery

items.

30

OPINIONS

SUPPORT SMALL BUSINESS/ENTREPRENEURS DURING

LOCKDOWN

Small business houses, startups and entrepreneurs go through an extremely tough

phase during this lockdown period is less spoken.

Some of the PRIMARY ISSUES, they may have to address are,

1. Office/factory rent irrespective of usage.

2. Collection of receivables.

3. Salaries/wages to employees.

4. Stagnation of existing stock on account of lack of new orders or purchases

5. Lack of clarity about future on account of the future changes in the business

environment.

6. Payable pressure from suppliers/ service providers.

WHAT SUCH BUSINESS NEED TO AVOID?

1. Taking important investment decisions.

2. Terminating of employees or workers during the lockdown period.

3. Sale/transfer of business or alter the existing stake holding pattern.

4. Shutting down the business.

5. Blaming the Government, society and country on the whole.

6. Spoiling the personal peace and happiness of the family.

WHERE SHOULD THEY FOCUS?

31

1. Focusing on developing a strong online base for the business.

2. Analyzing the business happened for the last few years and identifying strengths

and weaknesses.

3. Creating a business model to strengthen the relationship with the employees and

making them to take a small share both in the boom as well as burdens.

4. Learn and understand the law relating to your business, legal compliances that

required to be made.

5. Make a simple list of legal compliances to be made, and check if the same are

compiled by your business. If not, take time to work on that.

6. Set up an elaborate plan for creating a fund (monthly on annual) after the

lockdown period to meet similar emergencies if any in future. If possible chalk

out a plan to make your employees to be a part of it.

7. Spend quality time with your family. Explain your business activity to your

spouse/parents/siblings/children depending on their age and capacity to

understand. Ask for open suggestions and have healthy discussions. Third party

views on your future plans will help to a greater extent.

HOW CAN WE HELP SUCH BUSINESSES?

1. If you are a landlord and if the rent from such business unit is not your primary

source of income, defer the rent collection for the lockdown period and the

collect the same as 2 or 3 installments in the upcoming months.

2. The technique mentioned above can also be applied in cases of employees,

suppliers or service providers depending on the situation.

32

3. If you are a regular earning member and if you owe money to small business

units, please don’t utilize this lock down a reason to postpone their payments.

4. If you are own a bigger company/industry and if a small business unit is your

regular or retainer supplier/service provider, try to make an advance payment

and pre book their services.

5. If you wish to donate/ contribute a bigger amount to people who are in distress,

try to identify small business units that manufacture or sell essential items, pay

them, procure the stock and donate.

6. If you can contribute only a smaller amount, see if you can pool in funds from

people who have similar mindset and procure supplies.

7. If you are a relative/friend of someone who is into a small business or owns a

startup, take a minute to check if they are doing fine and see if you can in any

form help them.

8. Lastly, if you are a member of the family which depends on such business,

please understand, adjust and support the breadwinner. Family may not change

the situation outside. But, at this tough time, only the family members can

safeguard the mental health of such business people which may be affected on

account of business pressure, depression and fear of future.

This is the time for us to support ourselves and support our society. Let us slowly

try to view the bigger picture of the problem and try to help as far as possible.

SAVITHA G

33

THE TEAM

Author and Editor: Savitha .G

Content Support:

1. V. Gayathri

2. K. Kumari

3. A.K.Suryakumar

Design and Support: Savitha .G, Arun Devanathan, V.Gayathri.

34

FOR SUGGESTIONS/ FEDBACK/ QUERIES,

Please write to [email protected]

Or

Reach us at www.aslawonline.com

To get legal updates and other articles, follow us at our telegram channel at

https://t.me/aslawonline