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MISTAKES IN DRAFTING

Other Topics - By: - Mr. M. GOVINDARAJAN - Dated:- 18-9-2017 Last Replied Date:- 9-10-2017 - Drafting Drafting plays an important role in drafting the Act and the rules made there under. Many of the provisions are made liable for interpretation. Therefore the drafting is 100% perfect so that no ground leaves for misinterpretation. The provisions of the Act are enacted by Parliament and State Legislature. Maximum no mistake could be found in the provisions of the Act. The rule making powers are g .....

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Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017 with effect from 14.06.2017. But in the main heading it is shown as Insolvency and Bankruptcy Board of India (Insolvency Resolution for Corporate Persons) Regulations, 2017. The heading will create confusion since already there is a regulation entitled Insolvency and Bankruptcy Board of India (Insolvency Resolution for Corporate Persons) Regulations, 2016. Appeal under the .....

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be clear. Form GST REG -13 Vide Notification No.22/2017-Central tax, dated 17.08.2017 the Central Government substituted Form GST REG -13 which is an application/form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others. In Part B of the form after serial no. 4, serial no. 7 is found. What happened to serial number 5 and 6? Whether it is a clerical mistake? Or Serial No. 5 and 6 are missing. The Central Government is to clear this situation. The said notification is the Centra .....

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n Form GSTR - 3B, in lieu of Form GSTR - 3, may be furnished in such manner and subject to such conditions as may be notified by the government. In the said rule there is no word as notified specify that . Whether the rule number has wrongly been noted in the notification? It is not known. NCLT Rules The heading for Part - I of the National Company Law Tribunal Rules, 2016 is given as Definitions, forms and etc , which express no meaning. This error has been rectified in the Notification No. GST .....

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