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Social entrepreneurship: Emergence on world stage



This article basically deals with the concept of social entrepreneurship. What is it and what is the need for Social entrepreneurship in this world. Social entrepreneurship is considered as an initiative brought into the practicability by the entrepreneurs for the various objective fulfillment through the help of different reforms and launching of the different networks all over the world. 

 Social entrepreneurship is all about recognising the social issues and achieving a social modification by using entrepreneurial principles, processes, and operations. It’s all regarding creating a pursuit to utterly outline a selected social downside and so organising, making, and managing a social venture to achieve the required modification. The modification might or might not embrace a radical elimination of a social downside. It should be a period method that specializes in the development of the prevailing circumstances.

The entrepreneurs in this field are related to non-profit sectors and organizations. However, this doesn’t eliminate the necessity of constructing a profit. In spite of everything, entrepreneurs would like capital to hold on to the method and convey a positive modification within society. Along with social issues, social entrepreneurship additionally focuses on environmental issues. Child Rights foundations, plants for the treatment of waste merchandise, and girl’s management foundations are a few samples of social ventures. Social entrepreneurs may be those people who are related to non-profit and non-government organizations that raise funds through community events and activities. In modern times, there are many standard social entrepreneurs who have contributed loads towards society. The founder and manager of Grameen Bank, Muhammad Yunus, may be an up to date social businessperson who has been awarded an altruist Peace Prize for his venture in the year 2006. The venture has been unendingly growing and benefiting the ostracized section of society.

Rang De is another sensible example of a non-profit social enterprise. Established in the year 2008 by Ramakrishna and Smita Ram, it’s an internet platform from wherever rural and concrete poor folks in the Republic of India will access micro-credits with a rate of as low as 2% once a year. Lenders from all across the country will directly lend cash to borrowers, track investments, and receive regular payments on-line.

The St. George Foundation is another nationally-recognized social enterprise. Awareness among the ladies is provided through the help of education, vocational education, cooperative farming, business development, and savings designing with the introduction of the Women’s management Program. By using the principles of social entrepreneurship, these organizations are addressing the social issues and convey a positive modification within society.

There are many alternative organizations which are seen as a positive change maker within the society. Some of the organizations such as, the Canadian Social Entrepreneurship Foundation, Schwab Foundation for Social Entrepreneurship, The Skoll Foundation, NIKA utility, Newman’s Own, and Ashoka, their main aim is social modification and unendingly rising the prevailing conditions within the society.

The field of social entrepreneurship is speedily growing and attracting the eyes of various volunteers. It’s currently becoming a typical term in university campuses. The rationale behind the increasing quality of this product is that people get to try what they had been thinking for a long time. The extraordinary folks place their sensible concepts and convey a modification in society against all odds.

Social Entrepreneurship: A Background with innovative minds

Social entrepreneurship may quite be an entrepreneurship initiative that aims at seizing a social downside for conveying a couple of transformations within the same. The one who takes up the challenge is termed a social businessperson, and he/she uses the principle of entrepreneurship with the intent of making social capital and not being primarily profit targeted.

Social entrepreneurship aims to push the reason for social and environmental goals that have swayed the days to return. Such entrepreneurs are typically a vicinity of or associated with some non-profit-making organizations (NGO’s). Though profit creating is essential to this idea however it should not be the only real purpose of the organization. Andrew Mawson worked extensively upon the conception of social entrepreneurship and extended the same to bring forth reform within the community structure. He additionally set the muse of the Bow centre in east London. For this, he was bestowed upon the nobility of Lord Mawson and he’s employed for developing partnerships for regeneration work initiated by him.

Social entrepreneurship is comparatively a brand-new term. It came into notice simply a couple of decades ago. However, its usage may be found throughout history. There have been many entrepreneurs who established social enterprises to eliminate social issues or bring positive modification within society. Vinoba Bhave, the founding father of India’s Land Gift Movement, reformer, the founding father of the cooperative movement, and Nightingale, founding father of the initial school of nursing and developer of contemporary nursing practices may be enclosed during this class. They had established such foundations and organizations in the nineteenth century that’s abundant before the conception of Social Entrepreneurship employed in management.

There were entrepreneurs throughout the nineteenth and twentieth century who created efforts to eradicate social evils. There are several societies and organizations that job for Child rights, lady’s management, save surroundings, save trees, treatment of waste merchandise, etc. except for addressing the social problems, social entrepreneurship additionally includes recognition and addressing the environmental issues and monetary problems for rural and concrete poor.

These days, the conception of social entrepreneurship has been widely used which too in numerous forms. The institution of Grameen Bank by Muhammad Yunus, Ashoka: The Innovators for the general public by Bill Drayton, Rang De by Ramakrishna and Smita Ram, and SKS Microfinance by Vikram Akula.

All huge brands and corporations are adopting the concept of social entrepreneurship and attempting to handle the problems in our society by gap faculties in distant areas, educating ladies for birth control, creating its potential for farmers and poor people to access low-interest credits, establishing plants for waste treatment, planting trees and going inexperienced.

 The conception of Social Entrepreneurship has additionally been enclosed as a separate branch of management courses. Even youth is additionally trying forward to volunteering their services and sensible concepts to bring social modification through social entrepreneurship.

Who may be a Social businessperson?

Entrepreneurs who used to venture in new areas with the intention of constructing profit out of identical. After all they are socially accountable and additionally have the requirement to contribute to the well-being of the society within which they operate; however, this obligation is secondary. In social entrepreneurship, this obligation of contribution to social well-being is primary and in an exceeding method, profit takes a back seat or is additional or secondary however, still essential to survival.

social businessperson is someone who takes up a pressing social downside and meets it with an innovative or path-breaking answer. Since profit creation may be a secondary objective, thus those who are burning and determined regarding what they are doing, they possess a high level of motivation and are visionaries who aim at conveying a couple of modifications within the method of care.

By definition, social entrepreneurs are nice folks’ recruiters who give their concepts or solutions in an exceedingly method that several folks, who are either a part of the matter or close to it, recognise the necessity for modification and find aboard the modification bandwagon. so, mobilizing the plenty for conveyance regarding modification may be a hallmark of a social businessperson.

Social entrepreneurs operate to adjust the face of society. Be it health, sanitation, education, they’re gifts everyplace. There are folks even who work on and regarding modification within the fashionable innovations as a result of their impact has been prejudicial to human life. They work towards rising systems, making new solutions, birthing honest practices.

 Some of the notables who inspire others for social entrepreneurship:

 Susan B Anthony: She was the Co-Founder of the primary women’s temperance movement and a distinguished Yankee civil rights leader for women’s rights within the nineteenth century.

 Vinobha Bhave: A distinguished figure in Indian fashionable history and was the founder and leader of the Land gift movement that helped reapportion land to untouchables.

Maria Montessori: A pioneer in education developed the Maria Montesorri approach to early education in youngsters.

Florence nightingale: She set the muse for the primary faculty of nurses and worked to enhance the hospital conditions.

Margaret Sanger: She was the founder and leader of the Planned Parenthood federation of America, championed the birth control system round the world.

These are samples of some those who fought for what they believed in and caused varying degrees of modification in their several spheres of labour. Social entrepreneurship has witnessed a boom within the past few years with additional and additional folks obtaining drawn to it. There’s currently a healthy competition and world category graduates are forsaking profitable jobs to figure and contribute in purposeful ways in which towards society.

As Bill Drayton would say it competently ‘Social entrepreneurs aren’t content simply to present a fish or teach the way to fish. They are going to not rest till they need revolutionized the complete fishing industry’. Such is the passion and therefore the commitment needed to be referred to as a social business person that it should not be deflected to mention that it’s more difficult than ancient entrepreneurship. 

Social Enterprises around the World and Their Legal Incorporation 

To get financial gain if not wealth, the social enterprises come up with innovative people-friendly solutions to bring a positive modification in the society. What makes them different from the commercial world is their basic aim; they work for those who live below average personal income and supply versatile operating surroundings to folks. Although the concept of social entrepreneurship has been around since the 1960s and is promoted by several people, however, the institution of The Grameen Bank in Bangladesh was the primary instance where the conception was completely used under the leadership of Muhammad Yunus and it tried to handle the problem of individuals living below personal income, and step by step has evolved as a powerful identity.

 The Skoll Foundation: North America

Founded by Jeff Skoll, the primary president of eBay, the Skoll Foundation supports the social enterprises and highlights their work by establishing their partnerships with Sundance Institute and News Hour with Jim Lehrer. NIKA utility is another social enterprise in America. The corporation sells drinking water within the country and brings clean water to the developing world with its profits. It uses its 100% profit within the activity.

Grameen Bank – Bangladesh

A social enterprise isn’t a brand-new concept however it started changing into common solely in the Sixties. There could also be different rules and rules for social enterprises around the world however their basic concept remains identical. Their final aim is to serve the folks of the society WHO are at an all-time low of the pyramid. In Bangladesh, Muhammad Yunus incorporated the Grameen Bank, a microfinance organization that creates little loans to folks living in rural areas while not requiring collateral. The bank doesn’t believe charity however in giving facilitation to folks as an initiative to interrupt through the economic condition cycle.

Echoing inexperienced: the United States

Based in NYC, Ringing inexperienced may be a nonprofit organization that operates in social sector finance. For the last twenty years, it’s been operating during this field encouraging and serving young entrepreneurs to launch new organizations.

Rang Diamond State: Republic of India

Rang Diamond State may be a net profit on-line organization in the Republic of India that lends little loans to people attending to begin a brand new or grow their existing business. It’s a winning concept to assemble the 2 components of Republic of India one in all that is with success progressing whereas one is overlooked because of a shortage of resources. Supported within the year 2006 by Ramakrishna NK and Smita Ram, Rang De nowadays may be a major on-line platform within the country.

Schwab Foundation for Social Entrepreneurship

 Founded by academician Klaus Schwab the main purpose of the Schwab Foundation for Social Entrepreneurship is to push social innovation. The muse doesn’t offer grants however addresses social issues and provides platforms at the country, international and regional levels.

Omidyar Network

Established in 2004, the Omidyar Network may be a philanthropic fund that fosters economic advancement. With a network of for-profit corporations, the network encourages participation within the areas of state transparency, microfinance, social media, and property rights. Headquartered in Redwood town, California, it had been established by state capital Omidyar and his married wife Pam.

The Selfemployed Women’s Association (SEWA)

The SEWA is a trade union which was legally incorporated in the year 1972 by Ela Bhatt for earning their livelihood in the area of Hawkers and vendors, home-made producers, manual labourers and service producers, and all these areas are very much difficult to organize during the year 1972.

  Bangladesh Rural Advancement Committee (BRAC)

The BRAC was legally incorporated in the same year when SEWA incorporated i.e. in the year 1972 by Fazle Abed who was at that time a corporate executive in Bangladesh. Bangladesh Rural Advancement Committee’s main focus is to break the cycle of poverty which is continuing for so many years in Bangladesh. 

Basic Laws which should be known for a successful enterprise

 This statement i.e. Basic laws which should be known for a successful enterprise is said because, for the success of any incorporation, basic laws should be known who run the enterprises and it is difficult for every enterprise to hire a legal and professional advisor because it might be costly for the small enterprises. So, in those circumstances, the owner or entrepreneur should be well versed with the basic knowledge of the law that helps in conducting the enterprises i.e. Real estate law, tax law, Intellectual property law, Insurance law, Employment law, Federal equal employment opportunity laws, and many others laws. There is no requirement of in-depth knowledge of these laws, only basic knowledge is enough for controlling enterprises. 

Real estate law is the legal aspect that every entrepreneur should know because the validation of any purchase of the real estate entrepreneur must claim a warranty deed and without it, no purchase of real estate is considered as valid. And these basic documents knowledge and what’s its purpose is so important in order to avoid the future documents related to the problem while conducting the business. 

 Intellectual property law is considered as that legal knowledge which helps in governing and claiming the ownership of any product made by them and prevent from the copying and borrowing of other ideas or creation without the permission of ownership and copying and borrowing the ideas of others without informing or without taking prior permission is a serious offence and can be booked under Intellectual property law. That’s why every entrepreneur should know this law.

  Tax law is another category of law that is considered very much essential for all entrepreneurship. Every entrepreneur is concerned about their taxation policy, tax payment, and rebate and to avoid any risk related to taxation policy and tax payment, it is important to either get advice from their legal advisor and in case there is no legal advisor, the owner himself should be aware of these laws. 

Insurance law is now arising in the field of enterprises and earlier it was not so much considered important by the entrepreneurs but with the passage of time and development of all forms of business and also insurance law, it is being considered as important as other laws. Entrepreneurs usually go with the insurance policy and make their enterprises safer and don’t want to take the risk in case of an accident that takes place with enterprises. So, basic knowledge of Insurance law is necessary. 

Employment law is very much important for entrepreneurs to consider or resolve the related problem of the minimum wage, child labour ban, overtime condition, employee holidays requirement, and all these things related to employment. 

Federal Equal Employment Opportunity laws are considered the most relevant one and in my opinion, also this law knowledge is a must for every entrepreneur in order to prohibit any type of discrimination based on colour, sex, religion, case, or nationality. These laws also bring equal treatment in an organization and help in the protection of disabled people in the organization. This law helps in bringing a good environment and brings effectiveness to the enterprises. 

 The Fair Labour Standard Act is considered more important only for the employer because this act determines the federal minimum wage and also whether the employee would be freed from overtime or not and all this depends on the employer and the employer act as per this Fair labour standard Act. Usually, it’s employees’ responsibility to work overtime because it’s a compulsory task, and employers need not pay any extra benefits to them for the overtime. 

Health Care laws regulate different agencies like, Department of health and human service and others and these agencies which are regulated by Health care laws look after the healthcare facilities provided to the employees and what is the scheme of healthcare coverage and this all is provided to the employees or not. 

Privacy law is emerging these days at a rapid pace in every enterprise and organization. Every entrepreneur and customer wants that their data should be kept with privacy and it’s also a duty of the entrepreneur to maintain customer privacy. All the information shared by a customer should be kept with privacy and safeguard their interests. And for all these, entrepreneurs must have basic knowledge of Privacy law. 

How does the law affect enterprises?

Law is the most notable thing which changes from time to time and if any entrepreneurs are not well versed with the changed law and amendment in the current existing laws then it will act as a blocker in their path and in their success. If any entrepreneurs want to get success and reach the top position in their field then it is mandatory for them to be updated with the laws and all the related changes that were done from time to time by the government in order to bring better administration in any area.

  In order to achieve success in legally incorporated businesses or enterprises, read expert guidelines and update with the guidelines on how the law affects the legally incorporated enterprises so that the entrepreneur must follow to be prevented from bearing any harm. In many cases, different regulations were put down by the government on different enterprises which many entrepreneurs are not aware of, and this situation leads to the bearing of harm and losses to their enterprises.

  Law affects enterprises mostly in the area of taxes, relation with employees, minimum wage, international trade, and bureaucracy and if the government makes some changes in these areas then there should be changes in the operating or conducting way. And one policy that directly and severely affects the enterprises is Taxation policies because it is directly connected with the amount and profit earned from the business carried out. So, these ways law affects the enterprises in different ways and that’s why it is very much important to follow the laws and be updated with the laws and amendments in that. 

The rise of Social Entrepreneurship and why there is a momentum behind this idea

Having, said that there is another category of entrepreneurship that exists solely for promoting social welfare. These entrepreneurs are known by the name of Social Entrepreneurs and the reason behind this is that entrepreneurs are mainly inclined towards the actualisation of social value and social ethics which is considered as opposite to profit-seeking.

In other words, we can say that social enterprises are those types of entrepreneurship that inculcate positive social values and ethics and create social value instead of carrying out for profit purposes only. It is not like that these social entrepreneurs do not make profits or do not enjoy the proceeds from their ventures and are only busy in inculcating social values and involved in social welfare. Just that they endeavour to do good for society through their firms and profits generated are usually divided in a just and equitable manner or are reinvested into their firms as part of a cyclical process of social welfare.

It can be seen from the debate that social entrepreneurs reflect a positive growing aspect in the mind of capitalists all over the world and with the flow of evolution of social entrepreneurship in the society they are also ready to take over the society and help in the development of the society by working for the welfare of the society. Indeed, the latest edition of the World Economic Forum in Davos, which is an annual gathering of the business and political elite and movers and shakers in the world, had recognized the central theme of the world economic forum i.e. conduct of business for social welfare.

The Pioneer of Social Entrepreneurship: Mohammad Yunus

Some real-world social entrepreneurs are Mohammed Yunus of Grameen Bank in Bangladesh who pioneered the concept of Micro Credit or reaching out with money to those who lacked access to formal banking channels.

Through this endeavour, Yunus managed to vastly improve the lives of poor and the underprivileged wherein through the provision of credit in small amounts to those lacking established businesses that are needed for documentation and other requirements that are sought by the formal financial sector. The experiment in social good proved to be so successful that Yunus was awarded the Nobel Prize for his efforts and what more, he became an example and an inspiration for generations of social entrepreneurs to follow his path and work for the betterment of society rather than for individual gratification. Indeed, this model was adopted by the Government of Andhra Pradesh in India, which launched the SHGs or the Self-Help Groups that are outside of the purview of formal credit and instead, were relying on money lenders to borrow for their small businesses.

Thus, it can be said that Social Entrepreneurs reach those who the eminent management expert, CK Prahlad, calls the Bottom of the Pyramid and ensure that society benefits from their ventures.

Bogus Social Entrepreneurs, Technology, and role of the Government

Having said that, one must also be cautious that there are many who in the guise of being Social Entrepreneurs often take the system for a ride and make huge amounts of money in the process. There are countless examples worldwide of so-called social entrepreneurs who racked up massive profits at the expense of the poor and the underprivileged. Also, we are not stating that Social Entrepreneurship as a concept that emerges all over the world failed due to immoral individuals. Rather, what we are saying is that the governments and the world must encourage and nurture social entrepreneurs and at the same time, put in place safeguards that would serve as a system of checks and balances.

In recent years, the increasing adoption of technology at all levels and in all fields of society has given a fillip to social entrepreneurs. As it is easy to scale up and reap the efficiencies from the economies of scale and at the same time, leverage the synergies from integrating business and social good with technology, there is more than ever a consensus that when used properly, technology can indeed serve society better and encourage social entrepreneurs.


Lastly, whether you are a student aspiring to serve society or an established professional looking to follow your passion, social entrepreneurship can help you in realizing your vision and actualizing your mission. With famous rich business legends such as Bill Gates, Warren Buffett, and NR Narayana Murthy willing to provide and seed capital for social entrepreneurs, there is no dearth of encouragement and incubation for them.

Moreover, governments are also helping social entrepreneurs in their endeavours, and hence, we are at a tipping point as far as social entrepreneurship is concerned. To conclude, the world needs more social entrepreneurs and the ecosystems are also helpful for them to make a difference in society.


Social Entrepreneurship: The Case for Definition [online], Available at: [Accessed on 25th April, 2020]. 

Social entrepreneurship: the need, relevance, facets and constraints [Online], Available at: [Accessed on 26th April, 2020]. 

The emerging social enterprise – Framing the concept of social entrepreneurship [Online], Available at: [Accessed on 27th April, 2020]. 

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Policy & Politics

Second coronavirus wave, administration and Fundamental Rights

The pandemic saw the infringement of various Fundamental Rights guaranteed by our Constitution. The fundamental human rights that are most affected are ‘Right to Health’ and ‘Right to Life’ which also includes ‘Right to die with dignity’. In many well-known judgements, the Supreme Court and several High Courts agreed that the dead corpse should be treated with proper dignity and treated fairly. The Supreme Court recognised that right to life extends not only to living persons but also to their bodies after death.



In the words of William Shakespeare which says “All that lives must die, passing through nature to eternity.”While death is regarded as a natural occurrence, the basic decent treatment that is anticipated and should be provided to the deceased does not always germinate and materialize naturally. We recently had to witness such tragic cases which have not only shocked the entire country but have also witnessed and drawn intervention towards this grave issue from all over the world.

Sightings of dead bodies floating on the bank of the holy river Ganga were reported in the country’s top newspapers. Villagers in Bihar and Uttar Pradesh discovered bodies in the Ganga and Yamuna rivers on May 11, 2021. Ganga, a holy river where people undertake various rituals in relation to ceremonies that are therein mentioned in their holy book, they not only perform ceremonies but also venerate river Ganga for its purity. On May 11, seven bodies wrapped in plastic bags were discovered floating in Uttar Pradesh’s Ghazipur and Hamirpur districts. Similar incidents have also been reported in the Baksar district of Bihar. The greatest concern among residents was that stray dogs and birds would devour the carcasses which would then result in spreading the coronavirus. However, instead of taking action against those responsible for the malafide attacks, the state authorities are now playing a blame game with one another. The world is in danger and the situation has been seen severely detrimental among masses. The heart-rending incidents from these states remind us of the last Mughal emperor and his poetic lament. Unable to find a final resting place in his beloved homeland (India), the last Mughal emperor quite rightly put forth the plight of the dead – Kitna hai badnaseeb Zafar dafn ke liye/Do gazz amen bhi na milikoo-e-yaar mein (How unlucky is Zafar! For burial, even two yards of land were not to be had in the land of his beloved). In the recent past, a ‘novel’ difficulty, similar to the ‘novel’ Corona Virus, has arisen for our contemplation, which would be guided eventually from the foundations of this present article. The article shall examine three major contentions vis-à-vis the issue of dead bodies which were found floating on the banks of river Ganga. Firstly, whether the actions of state authorities being negligent towards the horrendous issue i.e the floating of dead bodies, be condemned? Secondly, the fundamental right of a dead person, enumerated under the constitution of India violated or do we not owe a duty to cremate the deceased respectfully? Third, is there a need to amend the guidelines issued by the Ministry of Health and Family Welfare on management of corpses?


The term other authorities that are enumerated under Article 12 of the constitution of India has given interpretation to the term ‘AUTHORITIES’ by the means of landmark precedents. It is settled law that the State under Article 12 is the custodian of the welfare and wellbeing of its citizens. However, looking at the present scenario the situation seems to be such where the actions on part of state authorities are not at all seems to be custodian but seems to become a warrior against the interest of masses.

Legislation derives its power from the constitutions of India, 1950 which grant the liberal interpretation of Articles 21, 48 and 51(g) by the Hon’ble Judges of Apex court and other courts across the country. In the famous case of Narmada Bachao Andolan v. union of India 2010 SCC 664, The Supreme Court has held that the right to clean water is a fundamental right under article 21 of the Indian constitution. Water prevention and control of pollution act of 1974 is the key specific legislation for preventing water pollution and for taking care and maintaining water bodies. It also aims for promoting for restoration of water bodies. For better implementation of the act, the Central pollution control board and the state pollution control board have been established by the Central and the state government. Under the aforesaid act, the board has the requisite power to encourage and conduct research and investigation with the view of promoting, the prevention of contamination of water in a significant manner and also to add the central government for the matters relating to environmental issues and for the prevention and control of water pollution. In the present issue, the duties and obligations that have been imparted to such boards and the ones enumerated in the aforesaid act have been brazenly ignored by state authorities. They have failed to impart their duties in such remorse condition because of which the lives of masses are now at stake. Hence, because of the aforesaid reason the actions of state authorities should be condemned.


The flagrants acts during the pandemic has resulted in the infringement of various Fundamental Rights guaranteed by our Constitution.The fundamental human rights that are most affected are “Right to Health” and “Right to Life which also includes Right to die with dignity.” In many well-known judgements, the Supreme Court of India and many High Courts agreed that the dead corpse should be treated with proper dignity and treated fairly. The Supreme Court of India recognized that right to life, to fair treatment and dignity, extends not only to a living person but also to their bodies after death. In a landmark judgment (Common Cause, A Regd. Society V. Union of India & Anr.) delivered on 9th March, 2018, the Supreme Court of India held that the right to die with dignity is an intrinsic facet of the right to life under Article 21 of the Constitution of India. In fact, in the year 2007, the Madras high court in the case of S.Sethu Raja vs The Chief Secretary (2007) 5 MLJ 404 had held in Para 18 of the Judgment that the same human dignity (if not more) with which a living being is suppose to be treated by our tradition and our culture should also apply to the dead person and he too holds a right of dignified burial or cremation of a dead body. The right to decent burial is upholding in Indian context, but who is authorized for burial is not explained in any Indian Law. There is a strong societal interest in the proper disposition of the bodies of deceased person. It is universally accepted that a duty is owed to both society and the deceased that the body be buried without any unnecessary delay.


A document containing ‘Dead Body Guidelines (COVID-19)’ – [hereinafter, ‘Document’], was released by the Directorate General of Health Services (EMR División), Minister of Health and Family Welfare of India on March 15, 2020. To date, it remains unamended and builds on the epidemiological understanding of COVID-19 of the Ministry at present. The aforesaid document lacks some crucial quintessential.

Thereby, the authors would like to propose some takeaways from the other jurisdiction of the nations across the globe, which can be included in the aforesaid guidelines for the benefit of the masses across the country.

The guidelines should be inclusive or seeks to impose a compulsory cremation of the covid-19 victims, which is foremost aimed to prevent local bodies from being able to cremate the body of the deceased overriding his/her religious belief.

In the midst of the global pandemic of covid-19 where graveyards and crematoriums crammed, the locals people of various states are of the view that there emerged shortage of woods for pyre, thereby resulted in the hike in the cost of cremation, whereby this becomes the sole reason why the bodies were buried or seen floating. Hence, the guidelines should impose a reasonable amount or capped a certain amount that crematoriums can charge from families at the time of cremation of a dead body.

Prices should be regulated for hearse or ambulance services so that people are not used and are not exposed to difficulty transporting dead bodies.

The guideline should impose sanction on those people committing horrendous acts such as throwing bodies in rivers, not cremating bodies as per rules enumerated therein.

In order to avoid health risks from smoke emission from burning pyres in large numbers, the use of electric crematoria can be encouraged.

The burial or cremation of masses should not occur because it infringes the right to dignity of the dead.


India has been overwhelmed by a devastating second wave of the pandemic in recent weeks. It has recorded more than 25 million cases and 2,75,000 deaths. But the experts say the real death toll is several times higher. The bodies dumped on the river banks and the funeral pyres burning round the clock and cremation grounds running out of space are the proof that the official tally of deaths represent a substantial undercount of the true burdens. In recent times, various eye opening incidents surfaced through media wherein humans were seen to be treated worse than animals. There were interminable news reports which reported incidents like dumping of corpses in a pit at a burial ground without performing their last rites. Many photographs and videos of the half burnt and decomposed dead bodies have gone viral on social media. In order to stop this menace that is bulging the entire nation, all those aforesaid measure as stated hereinabove should be adopted and the the adminstration should pay heed and curb against all those activities that are disturbing not only the rights of dead person but all the right of a living person.

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Policy & Politics

Freedom of speech & sedition law in India : An analysis in the light of recent controversy

The definition of sedition must be narrowed down to encompass only the problems pertaining to the territorial integrity of India, in addition to the sovereignty of the country. The word ‘sedition’ is extraordinarily nuanced and needs to be implemented with caution. It should rarely be used but kept by and large as a deterrent.

Raju Kumar




It is an irony for the mostdemocratic nation, ie, India, where freedom of speech and expression has been granted under the Indian Constitu- tion, and while exercising their power enshrined un- der the Constitution of India. they are being booked for the offence of sedition. Accord ing to the report of Rights and Risks Analysis Group, as many as 55 journalists were targeted by the government during 25 March and 31 May for covering facts about the government handling of the Covid-19 pandemic.

Recently, the Supreme Court of India has quashed the sedition case registered against senior journalist Vinod Dua in Himachal Pradesh. The verdict was pronounced by a single judge bench led by Hon’ble Justice UU. Lalit.

Vinod Dua was booked for sedition for criticising the Narendra Modi government’s handling of the Covid-19 lock down and had uploaded the same on Youtube last year, While granting the relief the court relied on the principles laid down in the Judgment of Kedar Nath. The judg ment was delivered in the year 1962, where the consti- tutional validity of sedition law in India was validated. However, it was observed that free speech, discussions on matters of government functioning and their criti cism, and freedom of press are “essential for the proper functioning of the processes of popular government Currently, in the Vinod Dua case, the Hon’ble Court has also observed that the jour nalist will be entitled to pro tection under the judgment”.

It was further observed that “It must, however, beclarified that every Journalist will be entitled to protection in terms of Kedar Nath Singh, as every prosecution under Sections 124 and 505 of the IPC must be in strict conformity with the scope and ambit of said Sections as explained in, and completely in tune with the law laid down in Kedar Nath Singh”. The Court Held that



Sedition laws were enacted during 17th century England, when the lawmakers believed that only good opinions of the government should survive as the criticism of a Govern- ment may result in detri- mental to the government and monarchy. The law was originally drafted in 1837 by the father of the Indian Penal Code, Thomas Macaulay, but it was omitted when the In- dian Penal Code (IPC) was enacted in the year 1860.

Many freedom fighters were charged under this provision which includes the case of Joggendra Chandra Bose, who was the editor of the newspaper, Bangbosi, who wrote an article criticis ing the age of consent Bill for posing a threat to the religion and for its coercive relation ship with Indians.

Great freedom fighters like Bal Gangadhar Tilak and Mahatma Gandhi were also booked under this offense.


Sedition is an offense under Sectio 124A of the Indian Penal Code (Hereinafter re- ferred to as IPC), 1860. See tion 124A IPC, defines the offense sedition when “any person by words, either spo- kenorwritten, or by signs, or by visible representation, or otherwise, brings or attempts to bring into hatred or con- tempt, or excites or attempts toexcite disaffection towards the government established by law in India”. Disaffection also includes disloyalty and all feelings of enmity. How ever, it is here notable that comments without exciting or attempting to excite ha tred, contempt or disaffee tion, will not constitute an offense under this section.


Sedition is a non-bailable offense. Punishment un der Section 124A ranges from imprisonment up to three years to a life term. to which fine may be added. It is also notable that if a person is charged under this law, he will be barred from a govern ment Job. They have to live without their passport and must produce themselves in
constitutional. Furthermore, it was also held that the dis turbing the public order will mean nothing less than en dangering the foundations of the Stateor threatening its overthrow: These Judgments prompted the First Constitu tion Amendment, where Ar ticle 19 (2) was rewritten to replace “undermining the security of the State” with “in the interest of public order”. In the year 1962, in the historic judgment of Kedar Nath Singh vs State of Bihar. the supreme court decided on the constitutionality of See tion 124A. The Hon’ble court upheld the constitutionality of sedition, but had limited its application to “acts involving intention or tendency tore ate disorder,ordisturbance of law and order, or incitement to violence”. Itdistinguished these from “very strong speech” or the use of “vigor ous words” strongly critical of the government.

In the year 1965, the Su preme Court, in the judgment of Balwant Singh vs State of Punjab, held that mere slo ganeering which evoked no public response did not amount to sedition.


The Provision of Sedition law has its application in fighting anti-national, secessionist and terrorist elements. It is argued withinside the fa- vour of this law that, it pro tects the elected government from tries to overthrow the authorities with violence and unlawful means. The continued existence of the government set up through regulation is an important circumstance of the stability of the State. Furthermore, it is also believed that if Contempt of court results in the penal action, the contempt of Gov ernment should also attract
the same.


The Provision of Sedition Law isarelic of colonial lega cyand it is not fit for democra- ey This is a restriction on the legal exercise of the freedom of speech guaranteed by the Constitution. Government disagreements and criti cisms are an important part of healthy public debate in dynamie democracy. They should not be constructed as sedition. It is notable that The British who resisted the suppression of the Indians overturned their countrys laws. India has no reason not to abolish this part and
the time has come to amend this portion. It is also argued against this law that the terms usedunder Section 124A like disaffection are vague and subject to different interpre- tations to the whims and fan- cies of the investigating offi- cers. The sedition law isbeing misused as a tool to persecute political dissent. A wide and concentrated executive dis- cretion is inbuilt into it which permits the blatant abuse.


Dr Justice (Retd.) Balbir Singh Chouhan has observed that “The sedition law needs reconsideration”. Since the creation of this British Sedition Law, its application has always been inconsistent. In all cases, its application is vague and self-contradictory. Considering that it is used to suppress the masses, when it serves the masses, its application was initially vague. It is used as a tool to strengthen political motivations by preventing speeches that threaten the authority of the country. A clear and unam- biguous explanation of the crime. In recent years, the ap- plication of the sedition law has been too arbitrary and has become a controversial topic. Although our sedition position was established in 1960, it still exists. Over the past 50 years, Indian society has developed rapidly, and people have shown “toler ance” towards summons and violence. The nature of the government has also changed, and people’s under- standing of the government is different from that of its representatives.

India is the largest de- mocracy of the world and the right to free speech and expression is a vital aspect of democracy. The expres- sion or thought that isn’t in consonance with the policy

Freedom of speech & sedition kew in India: An analysis in the light of recent controversy

of the government of the day must now no longer be taken into consideration as sedition. Section 124A mus now no longer be misused as a device to scale down loose speech. The SC caveat, giver in Kedar Nath case, on pros ecution beneathneath the regulation can test its misuse It needs to be tested under the modified facts and situation: 1 additionally at the anvi of ever-evolving tests of ne cessity, proportionality and arbitrariness. The higher judiciary must use its super visory powers to sensitize the magistracy and police to the constitutional provision: protective free speech. The definition of sedition mus be narrowed down, to en compass only the problem: pertaining to the territoria integrity of India in addi tion to the sovereignty of the country. The word ‘sedition is extraordinarily nuancec and needs to be implement ed with caution. It is sort of a cannon that ought now no longer for use to shoot a mouse; however the arsena additionally needs posses sion of cannons, by and larg as a deterrent, and sometimes for shooting.

India is the largest democracy of the world and the right to free speech and expression
is a vital aspect of democracy. The expression or thought that isn’t in consonance
with the policy of the government of the day must now no longer be taken into
consideration as sedition. Section 124A must now no longer be misused as a device
to scale down loose speech. The SC caveat, given in the Kedarnath case, can test its
misuse. It needs to be tested under the modified facts and situations and additionally
at the anvil of ever-evolving tests of necessity, proportionality and arbitrariness.

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Policy & Politics

Tax on ocean freight: A case of inequitable double taxation at its best

Supply of ocean freight service is not covered either by Section 7 (inter-state supply) or Section 8 (intra-state supply) of the IGST Act. The Act does not contemplate levy or collection of tax from a person who is neither the supplier nor the recipient of supply.




 Ocean Freight is a method of transporting huge quantities of goods through the sea. The levy of taxes on Ocean Freight has been a matter of dispute in India for a while now. The GST law requires the importers to pay tax on ocean freight services under Section 9(3) of the CGST Act and Section 5(3) of the IGST Act, better known as the ‘Reverse Charge Mechanism’.

The location of the Service Provider (SP) and the Service Recipient (SR) must be considered. If the location of the SP and the SR is in India, Section 12(8) applies. But when the Location of SP or SR is outside India, the location of the SR is considered, unless the location of the SP is not known, then the SP’s location is considered but only for transportation [under Section 13(9)]. If the SP and SR are both outside India, the Importer is liable to pay IGST @ 5%. In addition to this, the importer also pays customs duty, freight on the CIF (Cost, Insurance and Freight) value and insurance even if the importer has paid IGST on the CIF value, he is still required to pay GST on ocean freight. This, is what any prudent person would term as “double taxation”.

When it comes to import on the CIF basis, the foreign supplier transports goods from a place outside India through a foreign shipping agency, to a port located in India. In CIF, the freight is paid by the foreign exporter to the shipping agency and the foreign supplier transports such shipment through the foreign shipping agency.


 From 01.06.2016, transportation of goods from a place outside India up to the customs clearance station in India became liable to service tax, through the Finance Act, 2016. But an exemption was given for services by way of transportation of goods by an aircraft from a place outside India up to the customs clearance station.

If the service provider was situated outside India, the liability to pay service tax would be on the service recipient. In Free on Board (FoB) imports, service tax would be payable by the shipping line, if the shipping line was based in India; and the service tax would be payable by the importer under reverse charge if the shipping line is not based in India.

In case of CIF imports, there was no service tax levy on freight, as the service provider as well as the service recipient are situated outside India.

There existed ambiguity in levy of service tax that was attracted on ocean freight component only in case of FOB imports, and not attracted for CIF imports.

Vide Notifications dated. 12.01.2017 (Notification 3/2017) and 20.06.2012 (Notification 30/2012 ST), some efforts were made to clear the ambiguities. In addition to this, in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs clearance station in India, the person liable for paying service tax other than the service provider would be the person in India who complies with sections 29, 30 or 38 read with section 148 of the Customs Act, 1962.

In addition to this a series of Notifications were issued pursuant to the problem at hand:

 1. Vide Notification dated. 13.04.2017 (Notification 2/2017 ST), the definition of “person liable for payment of service tax” under Rule 2 (1) (d) (i) was amended and a new sub rule (Rule 7CA) was introduced in the Service Tax Rules, 1994.

 2. Vide Notification dated. 13.04.2017 (Notification 14/2017 ST), a new rule, Rule 8B was introduced in Point of Taxation Rules, 2011, which spoke about the “Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in non-taxable territory.”

3. Vide Notification dated. 13.04.2017 (Notification 10/2017 CE NT), the definition of “input service” in the CENVAT Credit Rules, 2004, was amended to further facilitate proper implementation of the respective tax provisions.

The importer was thus made liable to pay service tax for the services of transportation of goods by vessel from a foreign port to Indian port in case of CIF imports.

 The above position continued up to 30.06.2017, i.e., until the introduction of GST.


 And as per Section 14 of the Customs Act, 1962, the value of the imported goods shall be the transaction value of such goods for the purpose of levy of Customs duty and such transaction value in the case of imported goods shall include, in addition to price, any amount paid or payable for costs and services, including commissions and brokerage, royalties and licence fees, costs of transportation to the place of import, insurance, loading, unloading and handling charges to the extent as per Rule 10(2) of the Customs valuation (Determination of Value of Imported Goods) Rules, 2007.

Section 5(3) of the IGST Act, 2017 empowered the Centre to issue notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and the recipient of such goods or services or both is liable to pay tax under reverse charge in relation to the supply of such goods or services or both.

Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value of imported goods.

How ocean freight suffers double taxation

Ocean freight component suffers tax twice; first, it suffers IGST as component of Customs Duty on imported goods on CIF basis and second time IGST @ 5% in the form of Import of Services (Reverse Charge Mechanism) for payment by the importer. Therefore, IGST payment is levied twice on Ocean freight in the guise as part of transaction value of imported goods.

The impugned notifications are contrary to the provisions of Article 265 of the Indian Constitution which says that “no tax shall be levied or collected except by authority of law”. A delegated legislation (includes the notifications herein or rules) cannot provide levy or collection of tax which is not authorised by the parent statute.

 Supply of ocean freight service is not covered either by Section 7 (inter-state supply) or Section 8 (intra-state supply) of the IGST Act. The Act does not contemplate levy or collection of tax from a person who is neither the supplier nor the recipient of supply.

A person other than a recipient cannot determine the “time of supply” as per the provisions of Section 13 of the IGST Act. In addition to this, Input Tax Credit can only be availed by the recipient of the supply which are intended to be used in the course of furtherance of business, under the provisions of Section 16 of the Act.

 The Supreme Court in case of State of Rajasthan v. Basant Agrotech (India) Limited [2014 (302) E.L.T. 3 (SC)], held that the rule of construction of a charging section is that before taxing any person, it must be shown that he falls within the ambit of the charging section by clear words used in the section. No one can be taxed by implication. A charging section has to be constructed strictly. If a person has not been brought within the ambit of the charging section by clear words, he cannot be taxed at all.

Commissioner of Central Excise v. Acer India Limited [2004 (172) E.L.T. 289 (S.C.)], the SC held – “The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a taxing Act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. It is not the economic result sought to be obtained by making the provision which is relevant in interpreting a fiscal statute. Equally impermissible is an interpretation which does not follow from the plan, unambiguous language of the statute. Words cannot be added to or substituted so as to give a meaning to the statute which will serve the spirit and intention of the legislature. The statute should clearly and unambiguously convey the three components of the tax law i.e. the subject of the tax, the person who is liable to pay the tax and the rate at which the tax is to be paid. If there is any ambiguity regarding any of these ingredients in a taxation statute, then there is no tax in law.”

The Hon’ble Gujarat High Court in the case of Mohit Minerals Pvt. Ltd. Vs. Union of India [Special Civil Application No. 726 of 2018], has set aside IGST on Ocean Freight and held that no tax is leviable under the IGST Act, 2017 on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law and that taxing ocean freight is ultra vires and leads to double taxation.

Despite the attempts of the judiciary in defending the very concept of negating any occurrence of double taxation, the efforts made to amend the imprudent levy of IGST on ocean freight, or so to say, the lack thereof, is still very unsettling.

A person other than a recipient cannot determine the “time of supply” as per the provisions of Section 13 of the IGST Act. In addition to this, Input Tax Credit can only be availed by the recipient of the supply which are intended to be used in the course of furtherance of business, under the provisions of Section 16 of the Act.

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Policy & Politics


Tarun Nangia



In line with its vision to improve the quality of life of people, National Capital Regional Transport Corporation (NCRTC) has signed MoU with SECI (Solar Energy Corporation of India) today to harness blended renewable energy for RRTS. MOU has provisions to explore possible opportunities in electric/ transformative mobility, Hydrogen based economy, and other alternative sources of fuels and energy.

MoU was signed in presence of Jatindra Nath Swain IAS, Secretary (Fisheries), GOI & CMD/SECI, Vinay Kumar Singh, Managing Director/NCRTC and Mahendra Kumar, Director(E&RS)/NCRTC alongwith other senior officials of NCRTC and SECI.

NCRTC, as part of its Energy Management Policy, intends to maximize the use of blended renewable energy such as solar power etc. for meeting full energy requirement of NCRTC. SECI, being an industry leader, will help in arranging blended renewable energy to NCRTC round the clock at affordable rates for Delhi-Ghaziabad-Meerut Corridor and cooperation to extend the same for other future corridors.

Use of clean energy, through this association will ensure reduction in expenditure on electricity and significantly lesser CO2 emissions, which is essential for sustainable development.

This cooperation is a part of NCRTC’s long term strategy to make RRTS and NCRTC financially as well as environmentally sustainable.

NCRTC is adopting following measures also for energy efficiency in India’s first RRTS corridor-

1. All elevated RRTS stations and depots will be provided with solar panels.

2. NCRTC is targeting to generate minimum 10 MW renewable energy.

3. 40% of the total energy requirement of Delhi Meerut RRTS corridor is targeted to be procured/generated from renewable energy.

4. RRTS rolling stock will be provided with state-of-the-art regenerative braking system which converts train’s kinetic energy into electrical energy..

5. Regenerative braking will result in reduced wear and tear of wheels, brake pads and other associated moving brake-gear parts of rolling stock resulting in significantly less consumption of these spare part/items during train maintenance life cycle which again will result in substantial reduction in CO2 emission which otherwise would have been generated in the manufacturing and supply chain process of these spare parts/items.

6. RRTS trains will have push buttons for selective opening of doors on need basis. This eliminates the requirement of opening all doors at every station, thus leading to energy saving. RRTS rolling stock will have lighting and temperature control systems to enhance the passenger experience with less energy consumption.

7. All RRTS station and their premises, depot, office spaces and trains will be equipped with energy-saving LED lights.

8. Platform Screen Doors will be installed at every RRTS stations that will help in saving significant energy consumption in underground stations.

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Policy & Politics


Tarun Nangia



The growth in outbound shipments has been robust in the last few months and the outlook remains positive for the current year but rising cost of key raw materials especially steel is an area of concern, said EEPC India Chairman Mr Mahesh Desai.

As expected, the value of engineering goods exports jumped 53% to US$ 8.64 billion in May, 2021 as against US$ 5.65 billion in the corresponding month last year primarily due to low base effect and increasing demand from key markets.

“Soaring prices of various metals is a big challenge for the engineering goods manufacturers which were badly affected by the Coronavirus outbreak and the subsequent lockdowns,” he said.

While hoping that the rates for the export promotion scheme RoDTEP would be announced shortly, the EEPC India Chairman expects the government to provide more targeted support as suggested by the RBI.

Announcing the decisions of the Monetary Policy Committee (MPC) on June 4, RBI Governor Mr Shaktikanta Das had said that conducive external conditions were forming for a durable recovery beyond pre-pandemic levels. He further said that the need of the hour is for enhanced and targeted policy support for exports.

EEPC India Chairman said that while the export outlook has been projected to be positive in the current fiscal, there were downside risks too given that public health experts have predicted a possible third wave of the pandemic.

“The efforts must be made now to minimise the impact of pandemic on trade and business as protecting livelihood is no less important than lives. The plans should be in place to ensure goods movement, especially export consignments, are not affected by lockdowns, night curfews or any other restrictions imposed by states to prevent the spread of virus,” Mr Desai said.

Announcing the decisions of the Monetary Policy Committee (MPC) on 4 June, RBI Governor Shaktikanta Das said that conducive external conditions were forming for a durable recovery beyond pre-pandemic levels.

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Policy & Politics

India’s exports continue to perform impressively for third month in a row

FIEO president reiterated that though the government has announced a slew of measures to support exports, the need of the hour is to soon notify the RoDTEP rates to remove uncertainty from the minds of the trade and industry, thereby helping in further forging new contracts with the foreigner buyers.

Tarun Nangia



Responding to the trade data for May, 2021, Sharad Kumar Saraf, President, FIEO said that the continuing impressive growth in exports by about 70% to USD 32.27 billion compared to a low base of USD 19.05 billion during May 2020, reiterate our assessment that order booking position of our exporters is not only extremely good but also the gradual opening up of major global markets and improvement of situation in the country is expected to push exports growth further. President FIEO said that growing by over 8% even on the base of May 2019 reflects a positive trend for the sector. Saraf particularly emphasised that the growth in labour-intensive sectors like Cereal preparations and miscellaneous processed item, Gems & Jewellery, Engineering goods, Leather and Leather Products, Ceramic products and glassware, Cotton yarn/fabrics/made-ups, handloom products, Marine products, Spices, Carpets and Man-made yarn/fabrics/made-ups etc. augurs well for the job scenario, which is most relevant in the current context.

FIEO Chief added that such a growth during the month has been mainly on account of growth in Petroleum products, Engineering goods, Organic & Inorganic Chemicals and Gems & Jewellery, the major contributors to the country’s export basket, which have shown impressive performance compared to May, 2020. He also said that 25 out of 30 major product groups of exports have either shown a very high growth or are in positive territory defying all the odds when there is still a bit of scepticism persisting in the global economy on the expectation of a third wave of Covid-19 pandemic.

Sharad Kumar Saraf further reiterated that continuing on with such a growth performance in exports during the second month of the new financial year not only shows signs of resilience of the exporting community facing squeezing profits but also the resolve of the government. FIEO Chief complimented the government for its continuous support during such challenging times. Increase in May 2021 imports by about 74 percent to USD 38.55 billion compared to the same period during the previous fiscal led to the increase in trade deficit of USD 6.28 billion, which is an increase of over 99.61 percent during the month and should be looked into.

FIEO President reiterated that though the government has announced a slew of measures to support exports, the need of the hour is to soon notify the RoDTEP rates to remove uncertainty from the minds of the trade and industry thereby helping in further forging new contracts with the foreigner buyers. Mr Saraf also reiterated that the government must address some of the key issues including priority status to exports sector, extension of Interest Equalisation Scheme beyond June 2021 till at least 31st March, 2024, release of the necessary funds for MEIS and clarity on SEIS benefits, resolving risky exporters’ issues and continuance of seamless refund of IGST and more importantly continuing with IGST option for exports to further give boost to the sector during these challenging times.

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