Income-tax assessment of political parties to be re-looked

Introduction

Political parties in democratic set ups are essential for successful functioning of the Govts. To enable such parties to play their role pragmatically, unmindful of problems concerning their finances, the Income Tax laws of various countries generally exempt the incomes derived by such parties from assets owned, from other sources, from capital gains and from the donations received from payment of income tax. India also follows such wholesome practice.

Section 13A of the I.T. Act, 1961 (Act)

Section 13A of the Act provides that the following categories of income derived by a political party are not included in computing its total income:

(a)  any income, which is chargeable under the heads "income from house property", 'capital gains' and 'income from other sources; and

(b)  any income by way of voluntary contributions.

A political party is not expected to indulge in business activities and hence, business income taxable u/s 28 of the Act has not been mentioned as income exempt from tax.

Meaning of Political Party [PP]

The phrase 'PP' for the purpose of availing of benefit u/s 13A of the Act means an association or body of individual citizens of India registered u/s 29A of the Representation of People Act, 1951, which implies registration with the Election Commission of India also. In other words, those parties, who do not fulfill the abovementioned conditions, cannot claim exemption from tax for any part of their income.

Issues relating to the assessment PPs

The law relating to exemption of income of PPs (supra) raises issues relating to transparency in their functioning, inter-alia, concerning their funding. An important issue in this context relates to limit of Rs.20,000/- mentioned in section 13A to the effect that PPs can claim exemption under the section despite the fact that they have not complied with the conditions mentioned in the section in regard to contributions received upto Rs.20,000/-. Thus, PPs can receive sums upto Rs.20,000/- with no obligation to disclose the identities of the donors. There is no bar for receiving donations upto this limit even from money generated through corruption, illegal activities or as black money. It is irony that those sponsored by such parties and elected as representatives in Parliament and State Assemblies to clean up the corrupt system and unaccounted money from the economy have themselves reached to such august bodies with the help of such tainted money collected by the parties to which they belong. Thus, the limit of Rs.20,000/- in section 13A provides a big lacuna in this provision of the Act and needs to be removed. It is open secret that bulk of donations to PPs comprise of sums of Rs.20,000/- or less. Media reports show that major parties have shown their contributions upto 80 or 85% of total amount to have been received in sums of Rs.20,000/- or less. One major party in UP, showing crores as contributions, has said that it has not received any contribution above Rs.20,000/- and is not required to file any details to the Election Commission.

It is also distressing to note that in most studies and otherwise in common perception, an important cause for generation of black money is said to be contribution to PPs. In early eighties (1984-85), a Committee headed by Dr.Shankar Acharya (with inputs by Dr.Raja Chelliah) under the auspices of IIPFM has said that political contributions have been an important factor for generation of black money. Earlier and later committees, like Wanchoo Committee, A.L. Jha Committee, etc., have also expressed similar views.

The issue then is as to why this state of affairs should continue when almost the entire currency system of the country has been ravaged by demonetization of Rs.500 & Rs.1,000 notes, making the people of the country stand in long queues for drawing limited amounts from their own money in banks and ATMs – in the exercise, some people dying also in the processes for checking black money and corruption. There seems to be no reason why the provision relating to exemption to PPs i.e. section 13A should not be amended to stop such (mal) practice. It may be mentioned that the Election Commission has already expressed its concern to the present section 13A and has suggested to the Govt. that the limit of Rs.20,000/- in section 13A be reduced to Rs.2,000/-. This limit too is likely to be misused by showing major contributions to have been received in sums of Rs.2,000/- only. Hence, in my view, there should be no monetary limit at all. There is no reason why every rupee received by PPs be not accounted for. However, in deference to the view of the Election Commission, the limit of Rs.2,000/- in place of Rs.20,000/- can be retained. This will also enable PPs to disburse small sums in cash. Hence, Rs.2,000/- limit can be tried for some time and can be removed later, if it is also found to be misused.

Suggested Amendment

The change can be effected by the coming Finance Bill, 2017 by replacing the figure of Rs.20,000/- by Rs.2,000/- in proviso (b) to section 13A of the Act. In the present scenario, when there is so much stress on eradication of corruption and black money from the economy by the PM & FM, there should be no problem in making this change in the I.T. Act by the coming Finance Bill, 2017.

Whole electoral system needs to be cleaned

The suggestion regarding Rs.20,000/- limit is merely one suggestion in view of little time available in the context of Finance Bill, 2017. However, the entire electoral system presently in vogue needs to be cleaned and such operation will not be possible merely through the I.T. Act. Actually for this, strong political will is needed. There is no dearth of suggestions. The Electoral Reforms suggestions by expert bodies like Goswami Committee in 1990, Indrajeet Gupta Committee in 1998, Law Commission's Report on electoral law reforms (1999), Election Commission of India's report on proposed Electoral Reforms (2004) and Administrative Reforms Commission's Report (2008) are some of the attempts made to reform the electoral system in the country but all these are geathering dust as no PP has shown any will or grit to make reforms in electoral system in the country. In this context, it is heartening to find that the Shri Narendra Modi, the PM, has shown will and inclination to make poll reforms as a part of his drive to check corruption saying that his party – BJP – will be proactive in disclosing funds received by it and urged to other parties to follow suit. At the BJP executive meeting on 7.1.2017, he is reported to have said [Times of India dt. 8.1.2017 front page report) that "…. a culture of transparency is emerging in the country and politician should use this wisdom to bring in transparency". Hence, in the coming budget, the change suggested in section 13A (supra) needs to be implemented to start with. Other reforms can follow.

Make PP also adhere to cashless transactions

Another matter, which needs immediate consideration in the context of PPs is adherence to cashless transactions. The PM has been a great votary for making country cashless and exhorting everyone to be digital and avoid cash deals. He has been most enthusiastically advocating payments through internet banking, mobile wallets, IMPs, credit/debit cards, aadhar cards, Paytm, etc. When such is the emphasis on electronic payments, there seems to be no reason why PPs should not adhere to such discipline and continue to receive contributions and make payments in cash. These too should adhere to cashless ways for receipts and expenditure. Making exception in their cases would tantamount to discrimination. To put pressure on them, it could be provided in section 13A that cash receipts and disbursements would not be admissible for income tax exemption benefit.

Electoral Bond

Electoral Bond is a financial instrument for making donations to political parties. These are issued by Scheduled Commercial banks upon authorisation from the Central Government to intending donors, but only against cheque and digital payments (it cannot be purchased by paying cash). These bonds shall be redeemable in the designated account of a registered political party within the prescribed time limit from issuance of bond.

Electoral bond was announced in the Union Budget 2017-18. Required amendments to the Reserve Bank of India Act, 1934 (Section 31(3)) and the Representation of People Act, 1951 were made through Section 133 to 136 of Finance Bill, 2017.

Government is in the process of framing a Scheme in this regard.

Electoral Bond is an effort made to cleanse the system of political funding in India. The scheme of electoral bonds addresses the concerns of donors to remain anonymous to the general public or to rival political parties.

Further, in accordance with the suggestion made by the Election Commission, the maximum amount of cash donation that a political party can receive is stipulated at Rs. 2000/- from one person, pursuant to the announcement in Union Budget 2017-18. However, Political parties will be entitled to receive donations by cheque or digital mode from their donors. Every political party would have to file its return within the time prescribed in accordance with the provision of the Income-tax Act. Existing exemption to the political parties from payment of income-tax would be available only subject to the fulfilment of these conditions.

As per Section 29C(1) of The Representation of People Act, 1951, the political party needs to disclose the details of non-governmental corporations and persons who donate more than Rs. 20,000 to it in a financial year. Vide the Finance Bill 2017, it has been specified that no report needs to be prepared in respect of the contributions received by way of an electoral bond.

This reform is expected to bring about greater transparency and accountability in political funding, while preventing future generation of black money.

SECTION 123(3) OF REPRESENATION OF PEOPLE ACT,1951

Section 123(3) of RPA Act, 1951 declares a corrupt practice if:

“The appeal by a candidate or his agent or by any other person with the consent of a candidate or his election agent to vote or refrain from voting for any person on the ground of his religion, race, caste, community or language…..”

The word “his” was included through an amendment in 1961.

A seven-judge Supreme Court bench ruled by a 4-3 majority that “religion, race, caste, community or language would not be allowed to play any role in the electoral process”

 It also said that election of a candidate would be declared null and void if an appeal is made to seek votes on these considerations.

The Judgement

 The judgment was handed out as an interpretation of Section 123(3) of the Representation of the People Act, 1951.

 Section 123(3) deals with abiding to “corrupt practices” for canvassing votes in an election.

 The bench had at hand the task of the interpreting the word “his” in section 123(3) in RPA.

The majority believed that “his” here refers to the any candidate or his agent or any other person making the appeal with the consent of the candidate or the elector. To justify this interpretation, the bench took cues from various amendments of RPA.

It also said that to maintain the “purity” of the electoral process; certain arguments must be taken off the table such as religion, caste and language.

The dissenting judges on other the hand believed that Section 123(3) of the RPA does not require such a broad interpretation and the word “his” does not include the elector/voter.

The dissenting judges remarked that markers such as religion are deeply rooted in the structure of the Indian society.

The bench abstained from commenting on the “Hindutva” case.

Criticism

 It is difficult to define what kind of an appeal is religious appeal.

 This interpretation violates the right to freedom of speech under Article 19.

 RPA already has provisions to curb hate speech or speech that spreads enmity.

 A broad interpretation “outlaws” parties like Akali Dal whose very name violates this interpretation.

The Prevention of Corruption (Amendment) Bill, 2013 and proposed 2015 amendments

Highlights of the Bill

1.      The Prevention of Corruption (Amendment) Bill, 2013 amends the Prevention of Corruption Act, 1988. Certain amendments to the Bill were circulated by the government in 2015.

2.       The 1988 Act defines taking a bribe by a public servant as accepting any reward other than a salary for performing one’s official act. The 2015 amendments replace this to cover acts where a public servant

accepts any undue advantage other than legal remuneration. Anyone who performs his public function honestly    would not be penalised.

3.      Under the Act, a bribe giver is charged with abetment. The 2013 Bill makes giving a bribe to a public servant a direct offence. The 2015 amendments add that if a person gives a bribe to assist law enforcement authorities, he will not be punished.

4.      The Act defines criminal misconduct to covers six types of offences including: (i) abuse of position; (ii) use of illegal means; (iii) disregard to public interest. The 2013 Bill retains only two offences: (i)

misappropriating property; and (ii) amassing disproportionate assets.

5.      Under the 2015 amendments, prior sanction from the Lokpal or Lokayukta must be obtained before investigating a public servant. Key Issues and Analysis

6.      A public servant will not be charged with taking a bribe if he proves that he did not ‘perform his public functions dishonestly’. As this term has not been defined, the circumstances under which a public servant’s actions would qualify as ‘honest’ is unclear.

7.      The 2013 Bill makes giving a bribe a direct offence. There are diverging views on whether bribe giving under all circumstances must be penalised. Some have argued that a coerced bribe giver must be distinguished from a collusive bribe giver.

8.      The requirement of prior sanction for investigation may be considered necessary to protect a public servant from harassment. However, it could delay investigation into genuine cases of corruption. The Supreme Court had also observed that such a provision could affect the efficiency of the investigation process.

9.      The Lokpal, and Lokayuktas in some states, have not been constituted. This may affect the obtaining of prior sanction for investigation.

Key changes proposed in the Bill compared with provisions of the Act:

Key Features	Prevention of Corruption Act, 1988	Prevention of Corruption (Amendment) Bill, 2013 [as modified by the 2015 amendments]
Definition of a ‘bribe’	§ Any reward other than a salary.	§ Undue advantage which is any gratification other than legal remuneration.
Acts that qualify as taking a bribe by a public servant	Covers any of the following acts: § Accepting or attempting to obtain any reward, other than a salary.  § Accepting a reward to favour or disfavour anyone.  § Accepting a reward from another person to exercise personal influence over a public servant.	Covers any of the following acts:  § Attempting to obtain or obtaining, or accepting an undue advantage;  § Attempting to obtain or obtaining, or accepting an undue advantage, i) with the intention of, or ii) as a reward for, or iii) before or after, the improper performance of a public function.
Exceptions to taking a bribe	§ No provision.	§ If a person does not perform a public function dishonestly, it would not qualify as taking a bribe
Giving a bribe to a public servant	§ No specific provision.  § Covered under the provision of abetment.  § If a bribe giver makes a statement in court that he gave a bribe it would not be used to prosecute him for the offence of abetment.	§ Offering or giving an undue advantage to another person, intending to: i) induce, or ii) reward, the public official to perform his public duty improperly; or  § Offering an undue advantage to a public official, knowing that such acceptance would qualify as performing his public duty improperly;  § A person would not have committed the offence of bribe giving if he did so, after informing a law enforcement authority, to assist in its investigation of a public servant.
Giving a bribe by a commercial organisation to a public servant	§ No specific provision.   § Covered under the provision of abetment.	§ Offering a reward for obtaining or retaining any advantage in business. § Central government to prescribe guidelines for adequate procedures for commercial organisations to prevent bribing of public servants.  § If a commercial organisation is held guilty of giving a bribe, and it is proved that it was committed with the consent of the director, manager, secretary etc., they will be punished.
Abetment	§ Covers a public servant abetting an offence related to influencing another public servant.  § Covers any person abetting offences like: i) taking a bribe and ii) obtaining a valuable thing from a person engaged with in a business transaction	§ Covers abetment by any person for all offences;  § Excludes the offence of attempting to misappropriate property (covered under criminal misconduct).
Criminal Misconduct by a public servant	Covers 6 types of offences:  § Fraudulent misappropriation of property in the control of a public servant.  § Possession of monetary resources or property disproportionate to known sources of income.  § Habitually taking a bribe or valuable thing for free.  § Obtaining a valuable thing or reward illegally.  § Abuse of position to obtain a valuable thing or monetary reward.  § Obtaining valuable thing or monetary reward without public interest..	Covers 2 types of offences:  § Fraudulent misappropriation of property entrusted to a public servant.  § Intentional enrichment by illicit means during the period of office. This would involve amassing resources disproportionate to one’s known sources of income. [It shall be presumed that the person intentionally enriched himself.]
Habitual Offender	§ Habitually taking a reward to either influence a public servant or abet in the taking of a bribe.	§ The committing of any offence under the Act by a person who has previously been convicted.
Presumption of guilt Trivial rewards	§ The guilt of the accused would be presumed for the following 3 offences: i) taking a bribe, ii) being a habitual offender and iii) for abetting an offence.  § Such a presumption of guilt would not apply if the reward obtained is considered ‘trivial’ by the court.	§ The guilt of the accused would be presumed only for the offence of taking a bribe.  § The provision related to trivial rewards has been omitted.
Attachment and forfeiture of property	§ Not provided in the Act.	§ The provisions of the Criminal Law Amendment Ordinance, 1944 would apply.  § In place of a District Judge (as in the Ordinance), cases will be referred to a Special Judge.
Prior approval for investigation	§ Not provided in the Act	Before a police officer conducts any investigation into an offence alleged to have been committed by a public servant, prior approval of Lokpal/lokayukta to be taken.  § Such approval would not be necessary in certain cases which involves the arrest of a person on the spot on the charge of taking a bribe, either for himself or another.
Prior sanction for prosecution	The prior sanction from the appropriate authority is required for prosecution of public servants.	§ Extends the requirement of prior sanction to former public servants, for any act committed in office.
Time period for trial of cases	§ No time period mentioned.	Trial by special judge to be completed within 2 years.  § If not, reasons for the delay must be recorded, for every six months of extension of time obtained.  § Total period for completion of trial not to exceed 4 years.
Penalties*:  § Habitual offender  § Criminal Misconduct  § Taking/giving a bribe, abetment	§ Imprisonment of five years-10 years and a fine.  § Imprisonment of four years-10 years and a fine.  § Imprisonment of three years-seven years and a fine.	§ Same as the 1988 Act, for all offences.

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China's One Belt One Road Initiative An Indian Perspective

The One Belt One Road initiative is the key driver of China’s economic, foreign and domestic policy. Its focus is to re-energize ancient Silk Road trade routes to open markets both within and outside the region. The Travel China Guide colourfully explains: “From the second century BC to the end of the fourteenth century AD, a great trade route originated from Chang'an (now Xian) in the east and ended at the Mediterranean in the west, linking China with the Roman Empire. Because silk was the major trade product which traveled on this road, it was named the Silk Road in 1877 by Ferdinand von Richthofen - a well-known German geographer. This ancient route not only circulated goods, but also exchanged the splendid cultures of China, India, Persia, Arabia, Greek and Rome. Many great events happened on this ancient road, making the trade route historically important. Famous travelers along the road were its bright pearls, making it glorious. A great number of soldiers gave their lives to protect it. These are some of the reasons the road is still a time-honored treasure.”

“Sri Lanka too played an active role in the ancient Silk route of the ocean. Situated strategically in the middle of the ancient Silk route of the ocean between East and West, Sri Lanka functioned as an entreport of trade for exchanging commodities. Archaeological excavations in many parts of Sri Lanka have unearthed large hoards of Roman and Chinese coins, which indicate that merchants from West and East met in Sri Lanka and exchanged wares”, as Nipuni Perera detailed last month in Talking Economics. Now the legendary Silk Road is one of Beijing’s most important international trade and development initiatives - nicknamed: “One Belt One Road”, or OBOR as it is frequently referred to. At present, China’s economy is the world’s second largest behind the United States and ahead of Japan. The Silk Road was proposed to sustain this economic growth and development. The modern iteration of the Silk Road is the New Silk Road economic belt and the 21st century Maritime Silk Road - which in the past linked Asia, Europe and Africa. The economic aim of One Belt One Road is to correct infrastructure deficiencies and improve connections between greater Asia and Europe. The new “Silk Road Economic Belt” aims to more effectively connect China with Europe via Central Asia. The “Maritime Silk Road” will link Chinese ports with Africa’s Coast through to the Suez Canal and into the Mediterranean Sea. Beginning in China’s Quanzhou province, the Maritime Silk Road continues through to Malacca Strait via Kuala Lumpur and Kolkata to Nairobi. Over 900 deals worth more than $890 billion are currently underway including a gas pipeline from the Bay of Bengal to Myanmar through to southwest China and a rail link between Beijing and Germany’s Duisburg transport hub.

China’s Xiamen is an example of a major hub on the Maritime Silk Road as well as a part of a growing trans-Eurasia rail network with 35 routes connecting China with numerous European cities, as well as Central Asia and the Middle East. Xiamen’s exports to other Maritime Silk Road countries grew last year by 10.1 per cent, to more than US$14 billion. The Xiamen section of the Fujian Free Trade Zone (FTZ) holds the overland and Maritime Silk Road routes together. As Wade Shepard detailed in the South China Morning Post: “The Fujian FTZ offers incentives, such as preferential tax policies, reduced import tariffs, simplified customs clearance, two-way investment assistance, liberalised policies for the borrowing and converting of foreign currency, along with a “one-form application” procedure for establishing companies there. It is also directly connected with “Fujian Commodity City” trade centres in Russia, Poland, and Bahrain.”

The One Belt One Road and Maritime Silk Road combined will economically connect the West and Central Asia to South and Southeast Asia. China has established a US $40 billion dollar Silk Road Fund to help facilitate this development. Among the goals of the One Belt One Road is the stimulation of China’s domestic economy and the projection of Chinese strategic interests both westward and southward. China also seeks to bolster the Yuan, thereby increasing its acceptance as an alternative global currency. One Belt One Road is proving a success Despite only having begun, One Belt One Road is already demonstrating successes in Asia, Africa and Europe. As a result of China’s One Belt One Road efforts, it has, as William T Wilson details, “redrawn Central Asia’s energy economics.” He explains how Chinese companies “now own close to a quarter of Kazakhstan's oil production and account for well over half of Turkmenistan’s gas exports. Recently they signed $15 billion in gas and uranium deal with Uzbekistan.” In high-speed rail, China has now taken its expertise global. Having laid more than twelve thousand miles of track, China now has more high speed rail than the entire rest of the world combined. The One Belt One Road will see it take that expertise into connecting China with Southeast Asia. Indeed, as Nipuni Perera recounted: “The first cargo train from China to Iran, known as the Silk Road Train, arrived in Teheran in February 2016 after a 14 day journey travelling a distance of 10,399 kilometer s through Kazakhstan and Turkmenistan from China’s Eastern Zhejiang province.” Chinese President Xi has pledged $250 billion to South America over the next decade - including a high speed rail system through Brazil’s rain forest and the Andean mountains. Last year, Xinhua news agency detailed how Beijing had already completed over 1,000 infrastructure projects in Africa, including rail and highway construction. Plans are in the works for railroads, bridges and roads linking 55 African countries. In Europe, China’s largest trading partner, the Greek port of Piraeus is being upgraded and a Belgrade to Budapest bullet train is being built with Chinese finance. In the planning stages is a network of pipelines, roads and railway lines beginning in Xian in China’s center stretching as far as Belgium. And construction has already begun on a cargo rail line between Yiwu and Madrid. Indeed, China is now competing for high-speed rail contracts in regions as far afield as California and Southeast Asia.

Efforts in South Asia include the China-Pakistan Economic Corridor (CPEC), which will connect Kashgar to Gwadar, the Bangladesh-China, India, Myanmar Economic Corridor (BCIM) and the Colombo Port City Project in Sri Lanka. The aim of the project is to turn Sri Lanka into a trade hub in the Indian Ocean. China has promised more investment in Sri Lanka beyond this project. Munza Mushtaq, writing in Asia Times detailed that the project: “Will house a star class hotel, shopping and entertainment centers, offices, a marina and yacht club, a central boulevard, apartment complex, and a mini golf course, on 252 hectares of reclaimed land off Sri Lanka’s west coast.”

Expanding trade and investment across continents The expansion of trade and economic cooperation, however, is the prime focus of One Belt One Road. As The National Interest detailed: “It launched in February 2014 with $40 billion - mostly drawn from Beijing’s bountiful foreign exchange reserves. Since then, One Belt One Road has begun attracting other foreign investors. Singapore’s state-owned development board has agreed to partner with China Construction Bank, committing about $22 billion to finance OBOR projects. International pension funds, insurance companies, sovereign wealth funds and private equity funds have also thrown in on One Belt One Road projects in search of higher financial returns. Chinese infrastructure investment projects now span the globe.” 58 countries are now involved in the project, accounting for $21 trillion in aggregate economic activity, amounting to 29% of global trade. Where the traditional Silk Road facilitated the exchange of goods and technology, the New Silk Road will link policies, infrastructure, trade, finance and people. As Wade Shepard details in Forbes: “China is in the active process of outsourcing its low-tech manufacturing capacity, and all through South Asia and the rest of the Belt and Road network, local manufacturing is rising. In some places, such as in Poland and Georgia, this is part of an industrial revival; in others, such as in Azerbaijan and Kazakhstan, it’s a strategy to diversify economies that are dependent on oil and gas; while in others, like Bangladesh, it’s a way of securing the building blocks of investment and capital to modernize. Whatever the case, these supercharged trade routes and improved infrastructure networks are enabling a more even distribution of manufacturing enterprises across the Eurasian landmass”. These opportunities are in clear focus in Europe. Indeed the UK Foreign and Commonwealth Office along with the China-Britain Business Council recently authored an extensive study on One Belt One Road where they detailed how: “UK companies can play an important role by supporting the development and connectivity of China and beyond, thereby contributing to continued strong and sustainable growth in China while simultaneously benefiting from new commercial opportunities.” Over the past 10 years, China’s foreign trade has grown 19% while its foreign investment has grown 46%. Trade value between China and One Belt One Road countries reached almost RMB7 trillion in 2014, accounting for one quarter of its overall trade value. At the same time China’s trade with Japan, the US and the Eurozone was 34% of its overall trade value. 5 In the first five months of this year, as The Economist reported, “more than half of China’s contracts overseas were signed with nations along the Silk Road - a first in the country’s modern history.” While agriculture and mining are expected to benefit from One Belt One Road, China will also see its imports and exports diversify because of the initiative, particularly in high-end technology. China expects to invest more overseas and see its supply of energy increase via One Belt One Road. With improved connectivity as a result of One Belt One Road, countries participating in the initiative are likely to see an expansion of trade and investment with China. For example, Europe is likely to see greater cooperation with West African markets and a balancing of its transatlantic trade and investment relationship. One Belt One Road is also expected to connect resource and commodity rich West and Central Asia to emerging economies of South and Southeast Asia, facilitating infrastructure development to help power consumer markets. In April, for example, a Chinese shipping company, Cosco, as the Economist detailed, “took a 67% stake in Greece’s second-largest port, Piraeus, from which Chinese firms are building a high-speed rail network linking the city to Hungary and eventually Germany.” China’s cement industries and freight movement by road are likely to see long term benefit from ASEAN and Central Asian infrastructure development. New industries to support this increased trade are also anticipated to be created. The entire One Belt One Road project is projected to take 35 years. Challenges to and prospects for continued success As One Belt One Road involves large scale infrastructure development in developing economies, time and potentially more investment will be needed to see success achieved, even while China’s economy is currently facing headwinds. The Economist observes that while, “Asia needs new infrastructure - about $770 billion a year of it until 2020, according to the Asian Development Bank. [However] Bert Hofman, the World Bank’s chief in Beijing, [recommends] individual countries will benefit more [by] aligning their plans with one another and with China.” To meet the financial needs of investors, China has established a $40 billion dollar Silk Road Fund and a $100 billion dollar Asia Infrastructure Investment Bank (AIIB). The AIIB is not 6 formally part of One Belt One Road but its first loans were for infrastructure development in Silk Road countries Pakistan, Tajikistan and Uzbekistan. Some analysts predict funding levels three to four times this amount may be needed. China’s Development Bank may issue bonds or create low-cost finance to help facilitate One Belt One Road. Planning and coordination among member countries is seen as essential as a means by which to successfully implement One Belt One Road. How your law firm can play a part in OBOR “Whether your firm is a global giant or a local boutique - you can build a new client base around these infrastructure initiatives,” as John Grimley outlined in Asia Law Portal. He details how “a number of the larger law firms, including Baker & McKenzie and DLA Piper, have begun producing reports on One Belt One Road and related developments around China’s comprehensive infrastructure development activities including the Asian Infrastructure Investment Bank (AIIB) and the Silk Road initiative. And Herbert Smith Freehills recently worked with Baker Botts to help the Chinese Silk Road fund on a project.” Grimley further explains: “Study your jurisdiction to design and implement your unique approach. Each jurisdiction will have a unique, local public and private sector ecosystem which supports infrastructure development. Study that ecoystem to determine how to uniquely design a One Belt One Road/infrastructure client development initiative. What practice areas are ideal for One Belt One Road work? The types of work law firms are seeking to generate around these initiatives include project finance, construction related arbitration and joint ventures, among others. Firms can also develop dedicated consulting practices around advising multinational companies identify and secure prime or subcontracts. Here, legal and consulting practices can work together to increase law firm opportunities to generate more work and more fees. Firms can, [therefore] seek to generate [OBOR] work around the following efforts: 1. Since AIIB and related Chinese infrastructure efforts will be closely intersecting with national governments and local infrastructure development communities - interfacing with key decision-makers in some very specific ways will make your firm a gateway into your market and a key advisor on work related to this development - if your efforts are designed and implemented properly. 7 2. Your firm can seek to learn as much as possible about this system and build relationships with those in the system. Well designed efforts will generate work from those relationships. Firms can then also take the information about this system and the legal specialisms required to help make the deals happen - and become both a key provider of services to these deals - as well as a conduit of information to the outside world about opportunities, pitfalls, and informed guidance about these systems. 3. In order to draw attention from foreign infrastructure companies interested in opportunities in your market and the markets you serve - produce articles about local infrastructure updates and opportunities - then use those articles to creatively and proactively contact companies and referral sources - to facilitate discussions around how you might help them secure the work and navigate the local legal and political/regulatory ecosystem. 4. Also vital will be building relationships with Chinese law firms that advise on these new infrastructure initiatives, as well as Chinese government officials directly involved in these infrastructure efforts. All these efforts combined would create a 360 degree effort permitting your firm to not only be readily available for work locally coming from companies and governments, but also a key source of information for foreign companies seeking to enter or expand into your local infrastructure economy. A combination of law practice and consulting - these efforts - if properly designed and implemented - will see your firm build an entirely new and lucrative client base around One Belt One Road.” Looking forward One Belt One Road is China’s core foreign and domestic economic strategy. China is seeking to both provide and seek key economic, financial and technical assistance to help facilitate successful economic connection across continents. China’s investments in several infrastructure projects and continued drive to advance the project are likely to meet with continued success going forward
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Is Triple talaq only issue related to Uniform Civil Code ?

Uniform laws meant to ensure justice for women in marriage and inheritance? In that case, a Uniform Civil Code would simply put together the best gender justice practices from all Personal Laws. So yes, polygamy and arbitrary divorce would be outlawed and Uniform Civil Code would also require the abolition of the Hindu Undivided Family, a legal institution that gives tax benefits only to Hindus.

In the decades of the 1930's and 1940's, contrary to later discourses about Muslim law being backward, it was Hindu laws that were considered “backward” and needing to be brought into the modern world of individual property rights.

Here I would like to mention  modern/positive  concept of Muslim Personal Law is individual rights to property unlike Hindu law, in which the family’s natural condition is assumed to be “joint”.

Again, since the Muslim marriage as contract protects women better in case of divorce than the Hindu marriage as sacrament, all marriages would have to be civil contracts. Mehr, in Muslim Personal Law, paid by the husband’s family to the wife upon marriage, is the exclusive property of the wife and it is hers upon divorce, offering her a protection Hindu women do not have. So, the Uniform Civil Code would make the practice of mehr compulsory for all while abolishing dowry.

polygamy is not exclusive to Muslims. Hindu men are polygamous too, except that because polygamy is legally banned in Hindu law, subsequent wives have no legal standing and no protection under the law. Under Sharia law, on the contrary, subsequent wives have rights and husbands have obligations towards them. If gender justice is the value we espouse, rather than monogamy per se, we would be thinking about how to protect “wives” in the patriarchal institution of marriage. “Wives” are produced through the institution of compulsory heterosexual marriage, the basis of which is the sexual division of labour. This institution is sustained by the productive and reproductive labour of women, and almost all women are exclusively trained to be wives alone.

All above issues alert us to what the demand for a Uniform Civil Code is actually about .
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Causes for the downfall of the Delhi Sultanate

Responsibility of Muhamud Tughluq:  Muhammad Tughluq was somewhat responsible for the downfall of the Tughlaq Empire. His transfer of the capital from Delhi to Daulatabad brought a lot of misery to the people. His introduction of the token currency emptied the treasury .His attempt to conquer Khorasan cost him a good deal. His taxation of the Doab turned its inhabitants into enemies of the empire. His personal character also was responsible for creating a large number of enemies of the empire. No wonder, there were many revolts in many parts of the empire. It was during his time that the Bahmani kingdom was set up in the Deccan, Likewise, it was during his reign that the Vljayanagar empire was established. All his time was spent in crushing one rebellion or the other and even when he died in 1351, he was fighting against the nobles. There is no exaggeration in saying that even before the death of Muhammad Tughluq, the process of disintegration had already started. This disintegration could have been stopped, if Muhammad Tughluq had been, succeeded by a strong personality, but that was not to be. He was succeeded by Firuz Tughluq who was not and made himself popular with the people but the lack of martial qualities in him could not enable him to re-conquer those part of India which were once parts of the Delhi sultanate. He did not take any action at all against the Hindu empire at Vijayanagar and the Muslim state known as Bahmani Kingdom.

Responsibility of Firuz-Tughluq:  The condition worsened under the successors of Firuz Tughluq. Ghiyasud-din Tughluq, Shahil, thus Bakr shah, and Nasir-ud-din Muhammad, Ala-ud-din Sikandar shah and Nasir-ud-din Muhammad who ruled from 1388 to 1413 were too weak to conquer those parts of the empire which had become independent. As a matter of fact even those parts of India which were under Firuz Tughluq, had became independent during their reigns, The result was that he process of disintegration, instead of begin stopped, was accelerated during the reigns of the weak successors of Firuz Tughluq. Those rulers contented themselves with their personal pleasures. They spent time in mutual fights. They sent armies to plunder and massacre the people but they did nothing to give the people a good administration which alone could win their confidence and loyalty.

Economic cause: Firuz Tughluq made many mistakes which contributed to the down fall of the Tughluq dynasty. He revived the Jagir system. He gave large jagirs to his great nobles instead of giving them salaries. The jagirs often amounted to viceroyalties. Large districts and even provinces were assigned to eminent persons. Kara and Dalamau were granted to Mardan Daulat with the title of "king of the East". Oudh, Sandila and Zoli formed separate jagirs. Janpur and Zafrabad were given to antoher Amir. Gujarat was given to Sikandar khan and Bihar was given to Bir Afghan. All these nobles were expected to defend their frontiers and manage their internal affairs. In course of time, these Jagirs defied the authority of the Delhi Sultan and set up independent kingdoms at the cost of Tughluq empire. It was Firuz Tughluq who set in motion the centrifugal forces which ultimately led to the breakup of his empire. It was during the reign of the successors of Firuz that the province of Oudh and the country to the east of the Ganges as far as the borders of Bengal were formed into an independent kingdom of Jaunpur. The provinces of Gujurat, Malwa and khandesh cut off their connection with Delhi and became independent states. A Hindu principality was established in Gwalior. Muslim principalities were set up in Bauyana end Kalpi. Chiefs of Mewar were practically independent and they shifted their allegiance from one authority to another according to the circumstance. The Hindus of the Doab were almost continually in revolt and the rulers of Delhi had merely to content themselves with whatever they were able to realize with the help of their armed forces. Another mistake made by Firuz Tughluq was that he created a large army of salves which became a menace in the time of his successors. The number of slave in the reign of Firuz Tughluq was about 1,80,000 out of whom 40,000 were enlisted for service in the palace of the Sultan. lt is true that by increasing the number of slaves Firuz -Tughluq was able to add the number of converts to lslam and these slaves interfered with the administration of the country and ultimately became an important cause of the disintegration of Tughluq empire. We did not hear of eminent slaves like Qutb-ud-din Aibak, Iltutmish and Balban who were responsible for the greatness of the so called slave dynasty. The slaves of Firuz Tughluq were merely a negative force who did not bother to gain even at the cost of the empire. No wonder, the army of slaves recruited by Firuz Tughluq became a liability. Firuz Tughluq made another mistake which also contributed to the fall of the Tughluq dynasty. A majority of the army men in his reign were paid by transferable assignments on the royal revenues. Those assignments were purchased at Delhi by a professional class at about one-third of their value. Those were sold to the soldiers in the districts at one-half. This practice led to great abuse and the discipline of the army suffered. Firuz Tughluq also ordered that when a soldier became old, his son or son-inlaw or even his slave could succeed him. Service in the army was made hereditary and considerations of fitness and merit were ignored. Most of the army of Firuz Tughluq consisted of quotas supplied by the nobles. This army could not be, controlled by the central Government as their recruitment; promotion and discipline were in the hands of the nobles and not in the hands of the Sultan. The weakening of the military machine, on whom alone depended the integrity of the empire, was suicidal and Firuz Tughluq must be held responsible for the same.

Religious policy: His religious policy was also partly responsible for the fall of the Tughluq dynasty. Firuz Tughluq was a staunch Sunni Muslim. He took pleasure in persecuting the non-Muslims and the Hindus. The temples of the Hindus were destroyed and their idols were broken and insulted. Their books were burnt. The Hindus were converted to lslam by threats and temptations. Jizia was extracted from them with great strictness. Even the Brahmans were not spared. A Brahman was put to death on the charge that he was seducing the Muslims to give up their religion. To Sayyids were put to death in Katehar. Firuz Tughluq attacked katehar and under his orders thousands of Hindus were killed and 23,000 of them were taken prisoners and converted into slaves. This process was repeated for 5 years. That shows the bitterness of feeling which Firuz Tughluq had for the Hindus. Similar was the treatment given by Firuz Tughluq to the non sunni Muslims. The Mujhid and Abahtiyan were imprisoned and banished. The Mehdrins were punished. Their leader Rukh-ud-din was turn to pieces and Firuz tughluq took pride in the fact that God had made him the instrument of putting down such wickedness. He was also cruel towards the Shias. Their books were burnt in public and they themselves were killed. By following such a religious policy, Firuz Tughluq won over the good will of the Ulmas, Shaikhas, Sayyids and Muslim divines but by doing so he alienated an overwhelming majority of the people to such an extent that by his action he undermined the very foundations of his empire. Firuz Tughluq ignored altogether the fact that will and no force is the basis of the state. By his actions, he failed to win over the affection of the people. The basic principle of the Muslim state in the 14th century was force. The awe and fear in which the ruling class was held disappeared .Firuz Tughluq, it at all, was loved and not feared by his subjects. The result was that the people defied the authority of the state and became in dependent and the empire began to disintegrate.

Theocratic character of the state: The theocratic character of the state adversely affected its efficiency. The influence of the Mullahs and Muftis proved disastrous in the long run. A state where the bulk of the population was that of the non-Muslims could not be governed for long by a law which followed the precepts of the Quran. Moral Decay: After conquering lndia, the Muslims got everything. They got plenty of wealth, women and wine. They started living a life of ease. They lost their old grit and manliness. They behaved like a disorderly mob in the midst of a campaign. The qualities of generalship disappeared and an army consisting of such person could not keep down the Hindus or fight against the foreign invaders.

Hindu Revolt : Although the Hindus had been subjected to a foreign rule for a long time, they did not give up their effort to become free and independent. it took more than 150 years to conquer and annex Ranthambor. Although the Doab is situated very near to Delhi, it was never submissive. The Hindus always continued to revolt and the control of the Delhi sultanate was merely nominal. No wonder, as soon as the authority of the Delhi Sultanate became weak, they revolted and became independent in various parts of India.

Other factor: According to Dr. Lane Poole, inter-marriages with the Hindus was one of the causes of the fall of the Tughluq dynasty. However, this view is net accepted. It is pointed out that although Firuz Tughluq had a Hindu mother, he did not show any leniency towards the Hindus. even the subsequent events did not support the contention of Lane-poole. Akbar adopted the policy of matrimonial alliances with the Hindus in order to strengthen his empire and it cannot be denied that he succeeded in doing so. It is only when that policy was reversed by Aurangzeb that the down fall of the Mughal empire took place. However, it cannot be denied that the invasion of India by Timor gave a death blow to the Tughluq dynasty. Even at the time of invasion, there were two rulers, namely, Mahmud Shah and Nusrat khan, who claimed at the same time to be the rulers of Delhi. The manner in which the people of Delhi were massacred and plundered must have completely destroyed the very foundations of the Tughluq empire. We are told that for three months Delhi had no ruler at all. There was utter confusion and disorder in the country. The various provinces became completely independent and there was none to take any action against them. Even after his restoration, Mahmud shah did nothing to restore law and order within the territory under his control. He devoted all his time to pleasure and debauchery. Na wonder, such an empire disappeared. There was nothing left to justify its existence. The disintegration of the Delh sultanate gave a chance to the Hindu rulers to establish their power and revive their culture. It brought about a blending in Hindu Muslim culture.

Conclusion: The disintegration of the Delhi sultanate started during the reigns of Muhammad Tughluq and Firuz Tughluq and the process could not be checked by their incompetent successors. The situation was no better during the reign of the Sayyid and Lodi rulers and the result was that there came into existence a large number of independent dynasties in various parts of the erstwhile Delhi sultanate.