Weekly Current Affairs (22nd to 31st October 2023) Part - 1 | Current Affairs & Hindu Analysis: Daily, Weekly & Monthly - UPSC PDF Download

SC Asks States to Appoint Officers under POSH Act, 2013

Context: In a significant move towards ensuring safer work environments for women, the Supreme Court of India has recently issued directives to all states and Union Territories, urging them to appoint district officers under the Sexual Harassment of Women at Workplace (Prevention, Prohibition, and Redressal) Act, 2013 (POSH Act).

• This landmark decision aims to bridge the gap between legislation and implementation, providing women with accessible avenues to report instances of sexual harassment at work.

Why the Supreme Court's Intervention was Necessary?

For far too long, the protective umbrella of the POSH Act remained out of reach for many women in India due to the absence of designated authorities to address their grievances. Recognizing this gap, the Supreme Court stepped in, urging states to appoint district officers promptly. This move is crucial in ensuring that women have a reliable platform to voice their concerns and seek justice.

Role of District Officers under the POSH Act:

• Under the POSH Act, every district is now mandated to have a designated officer who plays a pivotal role in implementing the Act. These officers are responsible for constituting Local Complaints Committees (LCCs) that handle complaints from women employed in smaller establishments and cases where the perpetrator is the employer. Additionally, district officers must appoint nodal officers in rural, tribal, and urban areas, enhancing the Act's reach across diverse settings.

Appointment of Nodal Persons:

• The Supreme Court has also directed the Ministry of Women and Child Development of every State/UT to identify a 'nodal person' within the department. This individual will oversee coordination efforts as outlined in the POSH Act, ensuring seamless communication between different levels of administration. Such coordination is vital for effective implementation and enforcement of the Act's provisions.

Deadline for Compliance:

• To monitor progress, each State/UT Government must submit a consolidated report detailing their compliance with these directives within eight weeks. This deadline underscores the urgency and seriousness with which the Supreme Court views the implementation of the POSH Act across the country.

Understanding the POSH Act, 2013:

• Enacted in 2013, the POSH Act was designed to combat sexual harassment faced by women in the workplace. Its comprehensive approach includes defining sexual harassment, establishing Internal Complaints Committees (ICCs) in workplaces with ten or more employees, and imposing penalties on non-compliant employers. The Act empowers women by creating a safe environment where they can work without fear of harassment.

Proposed Reforms and the Way Forward:

• Employment Tribunal: A shift towards establishing employment tribunals, instead of Internal Complaints Committees, can streamline the complaint resolution process, ensuring swift justice for victims.
• Expanding the Scope: Broadening the Act's scope to include domestic workers and adopting a victim-centric approach, as recommended by the Justice Verma Committee, can enhance its effectiveness.
• Employer Accountability: Holding employers accountable for facilitating or permitting a hostile work environment, failure to disclose anti-harassment policies, and imposing stricter consequences for non-compliance can further deter harassment.

Other Initiatives Supporting Women's Safety:

• Apart from the POSH Act, the Indian government has introduced various schemes such as the One Stop Centre Scheme, UJJAWALA, SWADHAR Greh, and Nari Shakti Puruskar to empower women and ensure their safety and well-being in different aspects of life.

Conclusion

The Supreme Court's directives mark a significant step towards creating safer workplaces for women in India. By appointing district officers and strengthening the implementation of the POSH Act, the nation can move closer to achieving the goal of gender equality and empowering women in every sphere of life. The collective effort of the government, employers, and society at large is essential in building a workplace culture where every woman feels secure, respected, and empowered.

Reforms in Special and Local Laws

Context: India's legal landscape is vast and diverse, with numerous laws governing different aspects of society. While recent attention has been given to reforms in substantive criminal laws, a significant area has been overlooked - Special and Local Laws (SLLs).

• These laws, specific to regions and cultures, play a pivotal role in the criminal justice system but suffer from ambiguity and inconsistencies, demanding immediate attention and reforms.

Understanding Special and Local Laws

SLLs, designed to address region-specific, cultural, or unique legal matters, differ from general laws like the Indian Penal Code (IPC). They tackle critical offenses and procedures, constituting 39.9% of all Cognisable Offenses in 2021. However, their definitions often lack clarity, leading to misuse and legal uncertainties.

Challenges and Ambiguities:

• Deficient Definitions: Laws like the Unlawful Activities (Prevention) Act, 1967, have vague terms, inviting misuse and misinterpretation.
• Legal Disparities: Variability in legal processes across regions results in unequal justice and creates confusion for individuals and businesses.
• Inherent Indiscretion: Laws like the Protection of Children from Sexual Offenses Act, 2012, lack contemplation, raising concerns about criminalizing consensual conduct.
• Undermining Due Process: Increased powers of search and seizure, admissibility of police-recorded confessions, and restrictive bail provisions undermine the rights of the accused.

The Need for Comprehensive Reforms:

To address these challenges, reforms in SLLs are imperative. Several steps can be taken:

• Integration into Penal Code: SLLs criminalizing conduct should be integrated into the penal code as distinct chapters.
• Standardization of Procedures: Distinct procedures for reporting, arrest, investigation, prosecution, trial, evidence, and bail in SLLs must be standardized under the Code of Criminal Procedure (CrPC) or treated as exceptions.
• Incorporating Due Process Safeguards: Robust safeguards must be implemented to protect the rights of the accused, ensuring fairness and justice.
• Reviewing Bail Provisions: Stringent bail provisions, such as those in the Unlawful Activities (Prevention) Act, should be revisited to balance security concerns with individual liberties.

Conclusion

The omission of Special and Local Laws in the ongoing reform process poses a significant limitation. A second wave of reforms is necessary to rectify these deficiencies and establish a just, consistent, and fair legal framework across India. By addressing the challenges and ambiguities in SLLs, India can empower its justice system, ensuring equal protection and rights for all citizens.

Questioning in Parliament

Context: In a recent turn of events, the ethical conduct of parliamentarians came under scrutiny when a Member of Parliament (MP) faced questioning by both the Central Bureau of Investigation (CBI) and the Lok Sabha Ethics Committee.

• The MP was alleged to have allowed someone else to use her parliamentary credentials to post questions on her behalf, raising concerns about the misuse of power for personal gain.
• This incident sheds light on the intricate process of questioning in the Indian Parliament, a fundamental aspect of democratic governance.

Understanding the Procedure

Rules and Regulations: The procedure for raising questions in Parliament is meticulously governed by Rules 32 to 54 of the “Rules of Procedure and Conduct of Business in Lok Sabha”. MPs must submit notices, containing the question's text, the concerned Minister, desired answer date, and order of preference, ensuring adherence to strict guidelines.

• Notice Period: MPs must give a notice period of at least 15 days, limiting the number of questions to five per day. The Speaker of Lok Sabha reviews these notices, ensuring they adhere to established rules before acceptance.
• Conditions for Admissibility: Questions must be concise, avoiding arguments or defamatory statements. They cannot address matters under judicial consideration or parliamentary committees and should not compromise national unity and integrity.

Categories of Questions

• Starred Questions: MPs can ask one starred question per day, answered orally by the Minister-in-charge. Supplementary questions can follow, providing an interactive platform for in-depth discussions.
• Unstarred Questions: MPs seek a written answer, devoid of supplementary questions, and the response is laid on the House's table by the respective Minister.
• Short Notice Questions: These are reserved for urgent matters of public importance, allowing MPs to seek oral answers with a notice period of fewer than 10 days.
• Question to Private Members: MPs can address questions to private members, focusing on specific bills, resolutions, or other matters for which the member is responsible.

Significance of Raising Questions

• Parliamentary Right: Asking questions is an inherent and unrestricted parliamentary right, serving as a crucial tool for legislative control over executive actions.
• Functions of Questioning: MPs use this exercise to acquire information on government activities, criticize policies, highlight government shortcomings, and prompt ministers to take steps for the common good.
• Government's Perspective: Questions offer valuable insights into public sentiment regarding policies and administration, leading to the formation of parliamentary commissions, inquiries, or the enactment of legislation.

The Constitutional Perspective

• Under Article 75 of the Indian Constitution, questioning in parliament is a constitutional right of its members. The Question Hour stands as a manifestation of direct democracy, where the elected representatives question the government on governance matters. The government is duty-bound to provide answers in the House, reinforcing the principles of transparency and accountability.

Conclusion

Questioning in Parliament is not just a formality; it is a cornerstone of democratic governance. Upholding the integrity of this process ensures that the voice of the people, as represented by their elected members, is heard and respected. It is essential to safeguard this fundamental aspect of democracy to maintain public trust and strengthen the democratic fabric of the nation.

Supreme Court's Ruling Imposes Capital Taxation on Telecos

Context: In a landmark ruling, the Supreme Court of India has fundamentally altered the financial landscape for telecom companies. On October 24, 2023, the apex court decreed that the entry and annual license fees paid by telecommunications corporations to the Department of Telecommunication will now be classified as capital expenditure, compelling a paradigm shift in their accounting and taxation procedures.

Understanding the Ruling

The ruling, centered on the (New Telecom) Policy of 1999, mandates telecom companies to treat these fees as capital expenditures. Unlike the traditional approach of deducting the entire expenditure upfront, companies must now amortize a portion of the total fee over each year for tax purposes, in accordance with Section 35ABB of the (Income Tax) Act.

Impact on Telecom Companies

• Change in Accounting Treatment: Telecom companies, accustomed to treating license fees as immediate expenses, must recalibrate their accounting methods. This ruling necessitates the reclassification of license fees as capital expenses, to be amortized over the license's holding period.
• Initial Impact on Cash Flow: This alteration in accounting treatment may lead to a temporary reduction in cash flow for telecom companies. While higher EBITDA and PBT might surface initially, these effects are expected to balance out over the license's duration.
• Financial Strain: Companies that have already incurred substantial expenses to obtain telecom licenses, especially those facing financial losses, are likely to feel the strain imposed by this ruling. The transition from immediate deductions to amortization might pose challenges to their financial stability.
• Uncertainty About Retrospective Application: The ruling's ambiguity concerning its retrospective application has created uncertainty within the telecom industry. Questions abound regarding tax liabilities for previous periods, leaving companies in a state of limbo.
• Understanding Amortization: Amortization, an accounting practice, spreads the cost of an intangible asset or capital expense over its useful life. This method ensures a more accurate representation of the asset's financial impact over time, aligning costs with revenue generation.

Differentiating Capital and Revenue Expenditure

• Nature of Expenses: Capital Expenditure: Involves acquiring, improving, or extending long-term assets expected to benefit for more than one financial year.
• Revenue Expenditure: Encompasses day-to-day operational expenses incurred for maintaining existing assets or services.

Accounting and Tax Treatment

• Capital Expenditure: Capitalized on the balance sheet and recognized over time through amortization or depreciation, leading to a delayed tax impact.
• Revenue Expenditure: Fully recognized as expenses in the year incurred on the income statement, offering an immediate reduction in tax liability.

Impact on Profitability

• Capital Expenditure: Generally spreads costs over several years, thus having a limited short-term impact on profitability.
• Revenue Expenditure: Has an immediate impact on profitability, as expenses are fully recognized in the year incurred.

Conclusion

The Supreme Court's ruling, although introducing challenges for telecom companies, marks a significant step toward aligning taxation practices with modern economic realities. As companies navigate the complexities of the new accounting landscape, they must adapt their strategies to ensure long-term financial viability. This ruling not only reshapes the telecom industry's financial framework but also sets a precedent for how capital and revenue expenditures are perceived and managed across various sectors.

Test on Crew Escape System

Context: The Indian Space Research Organisation (ISRO) achieved a significant milestone in its ambitious Gaganyaan Mission by conducting the Flight Test Vehicle Abort Mission-1 (TV-D1). This test marked a pivotal moment in the development of the Crew Escape System, showcasing India's prowess in space technology.

• Let's delve deeper into the intricacies of this test and understand its implications for the future of Indian space exploration.

The Significance of TV-D1 Test

The TV-D1 test serves as a testament to ISRO's commitment to ensuring the safety of astronauts aboard the Gaganyaan spacecraft. This test aimed to evaluate the Crew Escape System, a vital component designed to facilitate emergency exits for astronauts in unforeseen circumstances. The successful execution of TV-D1 brings ISRO one step closer to achieving its Gaganyaan objectives, potentially by 2025.

Understanding the TV-D1 Test:

• Purpose of TV-D1 Test: The TV-D1 test primarily focused on demonstrating the performance of the Crew Escape System. It involved the launch of a single-stage liquid rocket equipped with the Crew Module and Crew Escape Systems, showcasing their functionality in abort situations.
• Test Mechanics: The rocket ascended to an altitude of nearly 17 km before an abort signal triggered the separation of the crew module. Subsequently, the module descended safely using parachutes, landing in the Bay of Bengal. This test validated the mechanisms for separating the crew module from the rocket and the escape procedures for astronauts.

The Innovation Behind the New Test Vehicle:

• ISRO introduced a cost-effective alternative for the TV-D1 mission, deviating from the traditionally expensive GSLV Mk III rockets. The new Test Vehicle incorporated existing liquid propulsion technology and featured the throttleable and restartable L110 Vikas engine. This innovation not only controlled propellant usage but also paved the way for testing various space technologies, including Scramjet engine technology for reusable space launch vehicles.

Learning from Past Incidents:

• The development of the Crew Escape System in Gaganyaan draws lessons from past incidents, such as the 2018 Soyuz FG rocket failure. ISRO prioritizes crew safety, aiming to withstand high heat and pressure conditions. Integrated health management systems and life support technologies are being developed to detect anomalies and initiate mission aborts, ensuring the safety of astronauts.

Gaganyaan Mission Progress

• The Gaganyaan mission, slated for 2024 or later, underscores ISRO's commitment to safety over haste. An unmanned mission is planned for the following year, followed by manned missions in late 2024 or early 2025. Human-rated critical rocket components have been achieved, and the Crew Escape System design is poised to safeguard astronauts, even surpassing deadlines.

Conclusion

The successful TV-D1 test stands as a testament to ISRO's dedication to pioneering space exploration. With innovative technology and a steadfast commitment to astronaut safety, India's space endeavors are reaching new heights. As the Gaganyaan mission progresses, the world watches in anticipation, witnessing India's remarkable journey into the cosmos.