Obviously Neo was special. I never could understand how some people can neglect their four legged friends. I have an idea that Neo is going to be greatly missed by his family. Thank you officer Rehn for your dedicated service to our community. God bless you and your family, Chaz Please enter your comment! That would have made Neo almost 14 and a half years old, and that is pretty old for a big dog, as they usually don’t live as long as smaller dogs. I have sure had my share of German Shepherd dogs over the years. I love the shepherds as they are so smart and loyal. I have had a husky/shepherd mix, a pure-breed shepherd, collie/shepherd mixes, other mixed shepherds, and I loved them every one, and each was so unique in their ways from the others, but the shepherds have the common hip problem, that always seems to affect them in their older years, and it is heartbreaking. I won’t attempt to spell it, but it starts with a “D”….I remember seeing Neo do some K9 demonstrations, and I remember him riding in the Apopka Christmas parade, in the police car with his name on the side of the car. Dogs are considered a senior citizen at 8 years of age. My little boy will be 8 this November. All dogs have a relatively short life span, and it is heartbreaking when they pass away, or when you have to say a final goodbye to them, and put them to sleep. Just remember, all dogs go to heaven…… TAGSApopka Police DepartmentNEO Previous articleGroup Flood Insurance: How It WorksNext articleIn search of inspiration… Denise Connell RELATED ARTICLESMORE FROM AUTHOR Gov. DeSantis says new moment-of-silence law in public schools protects religious freedom Share on Facebook Tweet on Twitter UF/IFAS in Apopka will temporarily house District staff; saves almost $400,000 charles towne Please enter your name here Save my name, email, and website in this browser for the next time I comment. You have entered an incorrect email address! Please enter your email address here Mama Mia October 29, 2017 at 9:37 am 2 COMMENTS October 29, 2017 at 12:41 pm LEAVE A REPLY Cancel reply From the Apopka Police DepartmentRetired Apopka Police Department K-9 Neo passed this week after a long life of service to the community. Neo, an energetic and dedicated Belgian Malinois, joined the force as a 16-month-old pup in 2004. He spent a 10-year career with Apopka police Officer Paul Rehn before retiring from duty in 2014.Afterward, Rehn adopted the canine and cared for him as a family pet until his death on Tuesday, Oct. 24. Rehn retired in 2016. During his service to the Apopka Police Department, Neo was instrumental in apprehending countless burglary, robbery, and other violent felony suspects.When Neo and Officer Rehn arrived on crime scenes, fellow officers were confident in a successful outcome. Neo was adeptly trained to find illicit narcotics. He is credited with notable drug busts, including the discovery of 8 kilograms, or more than 17 pounds, of heroin on an airplane in a joint investigation with the U.S. Drug Enforcement Administration. Neo located 408 pounds of marijuana in a joint investigation with the Federal Bureau of Investigations and also discovered 2,800 pounds of marijuana in another local case.Neo loved being out in the public, providing demonstrations at local schools, churches, and community events within the City of Apopka. He will be forever remembered and cherished as an honored member of the Apopka Police Department. Reply Reply Florida gas prices jump 12 cents; most expensive since 2014
“COPY” Projects ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/199506/house-in-kaimakli-yiorgos-hadjichristou-architects Clipboard ArchDaily Houses “COPY” Cyprus Photographs: Christos Papantoniou, Yiorgos Kordakis, Yiorgos Hadjichristou , Joao TeigasText description provided by the architects. The refurbishment and the extension of the traditional house in Kaimakli is based on the main strategies of the bioclimatic approach, and especially on conditions that were developed through tradition : all the spaces enjoy south orientation with various ways of shading (including movable vegetation panel) and assure generous cross air ventilation. The vegetation and the reinforcement of the breezes through it, endorse the creation of a microclimate and microcosmos of the house.Save this picture!© Yiorgos HadjichristouRecommended ProductsEnclosures / Double Skin FacadesFranken-SchotterFacade System – LINEACeramicsGrespaniaWall Tiles – Wabi SabiEnclosures / Double Skin FacadesRodecaRound Facade at Omnisport Arena ApeldoornCeramicsApavisaTiles – JewelsThe above conditions, combined with the aim for preservation of the traditional atmosphere of the house, generated the idea of the fluidity of the new spaces: all the new annexes are organized around two courtyards and consist of movable partitions. During the biggest period of the year, all the new spaces open and become parts of a unified courtyard, including the central part of the house, the ’sun room’.Save this picture!first floor plan 01Project gallerySee allShow lessEuropan 11 Proposal: ‘Dornröschen’ / NAPArticlesTEDx Danubia: Children of the Industrial Revolution / Rachel ArmstrongArticles Share Architects: Yiorgos Hadjichristou Architects Photographs CopyHouses•Kaimakli, Cyprus ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/199506/house-in-kaimakli-yiorgos-hadjichristou-architects Clipboard House In Kaimakli / Yiorgos Hadjichristou Architects Save this picture!© Christos Papantoniou+ 38 Share House In Kaimakli / Yiorgos Hadjichristou ArchitectsSave this projectSaveHouse In Kaimakli / Yiorgos Hadjichristou Architects CopyAbout this officeYiorgos Hadjichristou ArchitectsOfficeFollowProductConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesKaimakliHousesCyprusPublished on January 16, 2012Cite: “House In Kaimakli / Yiorgos Hadjichristou Architects” 16 Jan 2012. ArchDaily. Accessed 11 Jun 2021.
Architects: goa Area Area of this architecture project Lead Architects: China HE-Restaurant / GOASave this projectSaveHE-Restaurant / GOA HE-Restaurant / GOA Area: 2230 m² Year Completion year of this architecture project Save this picture!Courtesy of GOA+ 35Curated by Joanna Wong Share Xiaoxiao Zhang, Weiqi Hu “COPY” CopyAbout this officegoaOfficeFollowProductGlass#TagsProjectsBuilt ProjectsSelected ProjectsHospitality ArchitectureRestaurants & BarsRestaurantResidential ArchitectureLandscaperestaurantGoaNanjingLandscapeChinaPublished on January 04, 2018Cite: “HE-Restaurant / GOA” 04 Jan 2018. ArchDaily. Accessed 11 Jun 2021.
The arctic weather front that blasted the East Coast on the first week of this year took a toll on North Carolina’s cities. In Greensboro alone, more than 115 water mains broke — and despite near-zero temperatures, municipal workers like Ramone Johnson were responsible for fixing them.“We had workers out in frigid weather,” said Johnson, a water department crew member and vice president of the Greensboro City Workers Union, a chapter of United Electrical Workers (UE) Local 150. “We are the backbone of the city. Without us the city does not run.” Yet North Carolina’s municipal workers say their work and their safety are undervalued by state and local governments.It’s been exactly 50 years since Dr. Martin Luther King Jr. stood with striking Memphis, Tenn., sanitation workers who were fed up with low pay and dangerous conditions. UE Local 150, the North Carolina Public Service Workers Union statewide municipal council, is launching a Municipal Workers Bill of Rights campaign to establish standards for wages, grievance protections, safety, union rights and more.The campaign seeks to challenge “right-to-work” (for less!) laws and further expose the ruling made by the International Labor Organization, an agency of the United Nations, that the Jim Crow ban on public sector collective bargaining is a violation of international human rights law.On Jan. 12, the campaign kicked off when members of the newly formed Durham Workers Assembly, which includes UE150 Durham City Workers Union, Domestic Workers Alliance-We Dream in Black, Raise Up for $15 and the Duke Graduate Assistant Union, staged a press conference at City Hall in Durham. “We are fighting for a City Workers Bill of Rights, including the right to meet and confer with the City Manager about our workplace conditions and safety issues and an end to discrimination on the job,” stated sanitation equipment operator and UE150 Steward Daryl Brunson.UE150 Municipal Council members plan to spend the time until the anniversary of Dr. King’s assassination on April 4 building a statewide coalition to fight for higher wages, grievance protections, safety and union rights.North Carolina law prohibits collective bargaining for public sector workers. For a decade, Local 150 has been pushing to repeal it — and organizing municipal workers to fight for improved conditions even without bargaining rights.City workers march across the stateOn Jan. 15, the Dr. King holiday, city workers participated in marches and parades across the state, including in Greensboro, Raleigh, Greenville and Rocky Mount. The community and many in left groups joined in behind the city workers as they marched.As cities draft their yearly budgets this spring, UE Local 150 members will ask city councils to shift more resources to support safe staffing, equipment, better wages and affordable health insurance. This year alone, city workers in Charlotte saw their health insurance costs sharply rise; some family plans are now charging $1,044 per month for insurance, with still steep deductibles.While the winter cold poses real challenges for city workers, extended shifts in the summer heat can be even more dangerous. Last summer, Anthony Milledge, a laborer in the city of Charlotte’s yard-waste division, died of a heat-related illness after a 14-hour shift working under a 97-degree heat index.The strike that brought Dr. King to Memphis 50 years ago, on Feb. 2, 1968, began after two sanitation workers, Echol Cole and Robert Walker, were crushed to death in a garbage truck. Furious over the tragedy and the city’s longstanding neglect of the Black workforce, 1,300 workers walked out. Their signs said, “I Am a Man.” Black workers make up a large majority of North Carolina’s municipal workers today, as well.After Milledge’s death, the union brought attention to the fact that no city in the state had a written policy to protect its own employees from excessive heat. Union members in Charlotte, Chapel Hill, Durham, Raleigh and Greensboro organized rallies, passed out pamphlets and held press conferences. Thanks to their efforts, many cities began drafting and implementing heat policies.The campaign aims to establish statewide minimum standards for municipal working conditions. “City workers throughout the state face many of the same problems,” said Local 150 President Nathanette Mayo, a chemist with the city of Durham. “City administrators and managers typically come together to coordinate and track municipal work environments throughout the state. We believe that workers too should collaborate and organize.” >FacebookTwitterWhatsAppEmailPrintMoreShare thisFacebookTwitterWhatsAppEmailPrintMoreShare this
FacebookTwitterWhatsAppEmailPrintMoreShare thisFacebookTwitterWhatsAppEmailPrintMoreShare this Based on a talk given during an April 9 Workers World Party national webinar: “Free them all! COVID-19 and racist mass incarceration.” Mass incarceration is nothing new to the U.S. This brutal policy of social control of workers — especially the white supremacist oppression of people of color — harkens back to the days following slavery, with the Black Codes in the Deep South before the radical Black Reconstruction era. Women and oppressed gender prisonersFreed Black people, especially men demonized as “dangerous” and “menacing,” were forced into semi-enslaved working conditions to be super-exploited by former white planters.Michelle Alexander’s groundbreaking 2010 book, “The New Jim Crow: Mass Incarceration in the Age of Colorblindness,” challenged the myth of the colorblind society ushered in by the Barack Obama presidency. That historic election did not change the second-class social status of the Black population, U.S.-born or migrants. In fact, there were more im/migrants deported during the Obama administration than during the Republican-led administration before he became the first Black president. Here is an excerpted description on page 28 of Alexander’s book: “Most white people believed African Americans lacked the proper motivation to work, prompting the provisional Southern legislatures to adopt the notorious black codes. “As explained by historian William Cohen, ‘the main purpose of the codes was to control the freedmen, and the question of how to handle convicted black law breakers was very much at the center of the control issue. Nine southern states adopted vagrancy laws — which essentially made it a criminal offense not to work and were applied selectively to blacks — and eight of those states enacted convict laws allowing for the hiring out of county prisoners to plantation owners and private companies. “Prisoners were forced to work for little to no pay. One vagrancy act specifically provided that ‘all free negroes and mulattos over the age of eighteen’ must have written proof of a job at the beginning of every year. Those found with no lawful employment were deemed vagrants and convicted. Clearly, the purpose of the black codes in general and the vagrancy laws in particular was to establish another system of forced labor.“In W.E.B. DuBois’s words: ‘The Codes spoke for themselves. … No open-minded student can read them without being convinced they meant nothing more nor less than slavery in daily toil.’” Modern-day prison house of nationsCzarist Russia was once known as the prison house of nations due to the severe subjugation of at least 100 colonized nationalities. These nations won full political and legal rights with the creation of the Soviet Union. The U.S. has its own version of a prison house of nations. The legacy of the Black Codes is very much alive with 2.3 million people incarcerated. The U.S. still has the largest prison population globally. In 2016, the Bureau of Justice Statistics reported that 35 percent of state prisoners were white, 38 percent were Black and 21 percent were Latinx. These are genocidal-like numbers, considering that only 12 percent of the general U.S. population then was Black. Four years later, these conditions have not changed much. The incarceration rate for Indigenous people, however, is the worst in the U.S. In 2015, Indigenous people were incarcerated at a rate 38 percent higher than the national average, according to the Bureau of Justice Statistics. Indigenous men were incarcerated at four times the rate of white men, and Indigenous women at six times the rate of white women, according to the Lakota People’s Law Project. What makes these statistics even more devastating is that according to the 2010 U.S. Census, the numbers of Indigenous population was estimated between 2.5 and 6 million — less than 2 percent of the U.S. population. Special oppression of women and transgender prisonersThe intersection of race and gender-oppressed people inside prisons receives very little attention. Of the 2.3 million prisoners in the U.S., 200,000 are women who were mainly convicted for nonviolent offenses. According to the American Civil Liberties Union, Black women represent 30 percent of all incarcerated women in the U.S., while they represent 13 percent of the general population of women. And Latinx women represent 16 percent of incarcerated women, but are 11 percent of all women in the U.S. Imprisoned women are often coerced into having sex with guards — which is, in reality, rape — in exchange for basic necessities like toiletries and feminine hygiene products.Over the past 40 years, the “female” prison population has increased by an astounding 700 percent. Nearly 30 percent of incarcerated women globally are in the U.S. (PBS, Nov. 28, 2018)A February report from NBC News stated that, based on data from 45 states and Washington, D.C., an estimated 5,000 transgender people are being held in state prisons. Only 15 of those states confirmed that they house prisoners according to their gender identities. Being misgendered puts prisoners at a higher risk of being humiliated and sexually assaulted by brutal guards and other prisoners. A 2015 U.S. Transgender Survey stated that imprisoned transgender people are 10 times as likely to be sexually assaulted by fellow inmates and five times as likely to be sexually assaulted by prison staff.Similar to society as a whole, women and other gender-oppressed prisoners face systemic violence based on who they are, especially if they are people of color. The coronavirus has pulled the cover off the scandalous, inhumane conditions that have existed in the prisons for decades. Prisoners cannot escape the threat of testing positive or even dying from the virus, since social distancing isn’t an option in small cells and since prisons provide very poor health care and a bad diet. The demand to free all prisoners should be a priority, not only because of the coronavirus, but because the archaic capitalist system and its prisons are incapable of fulfilling people’s fundamental needs.
World Oceans Day shines spotlight on marine plastic pollution Twitter Grace Amisshttps://www.tcu360.com/author/grace-amiss/ TCU cancels offer to trade tickets for canned food Grace Amiss is a senior journalism major and managing editor for TCU360. When she is not reporting she is most likely raving about her golden retriever or taking a spin class. Grace is currently writing about student life at TCU, so feel free to drop her a line if you come across a story you feel is worth sharing! Welcome TCU Class of 2025 Linkedin Facebook Facebook Language barriers remain in TCU’s alert system Revamped enrollment process confuses some students Linkedin Flu activity remains high in Texas Grace Amisshttps://www.tcu360.com/author/grace-amiss/ + posts TCU places second in the National Student Advertising Competition, the highest in school history Grace Amisshttps://www.tcu360.com/author/grace-amiss/ Grace Amisshttps://www.tcu360.com/author/grace-amiss/ Twitter Grace Amiss ReddIt Previous articleRussia re-elects Putin for fourth term in controversial electionNext articleHoroscope: March 23, 2018 Grace Amiss RELATED ARTICLESMORE FROM AUTHOR Photo courtesy of Grace Amiss printFort Worth’s push for more bike-friendly and pedestrian-friendly roads has made its way to TCU.City workers re-striped the streets around campus with bike lanes during spring break to remind drivers to make room for those pedaling along. Julia Ryan, a senior transportation planner for the city, said the additions are a step in improving overall transportation in Fort Worth.“The more we can give people options on transportation, the better our transportation system will be,” Ryan said.The re-striping came thanks to a voter-approved $200,000 bond program from 2014. These developments are aimed to improve pedestrian safety by moving vehicles farther from the sidewalks. Existing crosswalks were also re-striped.Failed to fetch Error: URL to the PDF file must be on exactly the same domain as the current web page. Click here for more infoThe final design of TCU area bike striping project. (Map courtesy of Julia Ryan, Senior Transportation Planner)Additionally, new signs were placed between TCU and the Trinity Trails to help pedestrians find their way. This project will make improvements to the TCU area and connect to the overall bike network, Ryan said.Connectivity and safety were not the only factors that fueled this project. Ryan said the initiative is also looking to let people see Fort Worth in a new way.“By providing bicycle facilities, people can experience the city and feel like they’re part of a community,” Ryan said. “Something you can’t experience in a car.”Pleasure, exercise and stress relief are all benefits Julia Collins, a sophomore early childhood education major, said she experiences when riding her bike. However, she didn’t feel safe due to the lack of bike lanes TCU had.“My friends and I used to love biking at night,” Collins said. “But the streets were too scary because there were no lanes. I think TCU needed the lanes to ensure that everyone stays safe. TCU has such an awesome campus and having bike lanes has made me want to get outside more.”Bike FactsVenngage InfographicsMikayla Brewer, a junior strategic communication and anthropology double major, said she would steer clear of the streets for fear of traveling.“I really felt uncomfortable– especially on University because people go fast and there are a lot of students crossing,” Brewer said. “There was not a designated space, so people would merge into your area all the time.”Brewer said she hopes that the new bike-friendly infrastructure will encourage students to spend time outdoors instead of traveling in their cars or on buses.A preview of the new bike lanes. (Photo by Grace Amiss)“[This] is a great opportunity to get people out there and engaged,” Brewer said. “As a pedestrian, you won’t always have to watch out for bikes on the sidewalk all the time.”Additional improvements to Park Hill Drive and Forest Park Boulevard were added following spring break.For more information about the project, you can read more on the Fort Worth website. ReddIt
Home / Daily Dose / The Three Cities Where Delinquencies Rose The Three Cities Where Delinquencies Rose Print This Post The Best Markets For Residential Property Investors 2 days ago February 21, 2019 2,091 Views The Best Markets For Residential Property Investors 2 days ago Delinquencies Serious Delinquencies TransUnion 2019-02-21 Donna Joseph Related Articles Previous: New Hampshire One Step Closer to Judicial Foreclosure Law Next: MCT Scores Top Marks in Product Satisfaction Data Provider Black Knight to Acquire Top of Mind 2 days ago Stephanie Bacot is an experienced multimedia writer having created content for print, web, television, and more. She is the past producer of BIZTV, a national television network for businesses and entrepreneurs that reached more than 200,000 professionals. She has more than 15 years’ experience in healthcare marketing and was an advertising exec for Healthcare Journal of Baton Rouge, a trade publication focused on the healthcare industry, as well as the marketing director for a $5 million surgery center. Bacot is a graduate of Louisiana State University with a degree in Marketing and Communications. She resides in Dallas when she’s not pursuing her love of travel. The Week Ahead: Nearing the Forbearance Exit 2 days ago Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Servicers Navigate the Post-Pandemic World 2 days ago Online loan applications are rising with 38 percent of all unsecured personal loan balances being driven by fintech loans, according to the latest TransUnion Q4 2018 Industry Insights Report released on Thursday. Despite this overall rise in lending led by fintech, the report revealed that the mortgage market continued to soften as delinquencies declined. Despite the rise in overall consumer borrowing and the increased use of fintech, home mortgages have cooled slightly, the report noted. Data revealed that of the top 20 metropolitan statistical areas (MSAs), those with an average new account balance of over $300,000 saw a decline of 10 percent in year-over-year originations. On the other hand, those with an average new account balance of less than $300,000 saw growth of 2 percent in year-over-year originations.Average new mortgage account balances dropped to $227,376, from $228,563 in Q4 2017. “The decrease we’re seeing in new account balances could be due to a number of factors, the largest of which may be a change in the mix of mortgage originations from high priced MSAs to low priced MSAs. Of the top 20 MSAs, those with an average new account balance of over $270,000 had a decline of 17 percent in year-over-year originations, while those with an average new account balance of less than $270,000 saw only a 5 percent decline in year-over-year originations,” said Joe Mellman, SVP and mortgage business leader at TransUnion. Though mortgage originations continue to remain low relative to past years, the report indicated a slight increase in lending activity to subprime borrowers. An increase of 2 percent was recorded in originations to subprime borrowers on a year-over-year basis—a growth trend now observed since Q1 2018. The average debt per borrower was $206,922. However, Mellman pointed out that as the mortgage market tightens, “lenders are expressing only slight interest in subprime lending—originations to subprime consumers still represent less than 4 percent of total originations.”The report indicated that serious mortgage delinquencies continued to decline. The serious delinquency rate for Q4 2018 was 1.66 percent down from 1.86 percent during the same time last year. Additionally, 15 of the 20 largest MSAs experienced double-digit year-over-year percentage declines. “Only three MSAs, Houston, Miami, and Tampa, experienced an uptick in year-over-year delinquencies. This was expected, as the comparison point is Q4 2017, a quarter when those MSAs experienced an artificially low delinquency rate due to natural disaster forbearance programs,” Mellman said. Per the Q4 2018 IIR Mortgage Loan Summary, serious mortgage delinquency rates have continued to remain low. The serious delinquency rate for Q4 2018 was 1.66 percent, down from 1.86 percent at the same time last year. In addition, 15 of the 20 largest MSAs experienced double-digit year-over-year percentage declines. in Daily Dose, Featured, News, Servicing Subscribe Share Save About Author: Stephanie Bacot Demand Propels Home Prices Upward 2 days ago Servicers Navigate the Post-Pandemic World 2 days ago Tagged with: Delinquencies Serious Delinquencies TransUnion Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Demand Propels Home Prices Upward 2 days ago Sign up for DS News Daily Data Provider Black Knight to Acquire Top of Mind 2 days ago
WhatsApp Facebook Need for issues with Mica redress scheme to be addressed raised in Seanad also Calls for maternity restrictions to be lifted at LUH By News Highland – November 19, 2014 Guidelines for reopening of hospitality sector published Previous articleGiven helps Ireland to comfortable win over USANext articleVideo: Castlefin woman says she’s not paying for her poor quality water News Highland Pinterest Almost 10,000 appointments cancelled in Saolta Hospital Group this week Facebook Three men aged 18, 22 and 23 have been arrested following reports of a number of attempted hijackings, burglaries and other related offences in the Rossnagaliagh area of Derry yesterday.One male was described as having a firearm whilst attempting to hijack vehicles.Two vehicles were stolen, one of which collided with a police vehicle in the Carnhill area of the City.There are no reports of any shots having been fired during the incidents.Area Commander Chief Inspector Tony Callaghan appealed for anyone who witnessed any of the incidents or anyone with any information to contact CID in Strand Road Police Station. Business Matters Ep 45 – Boyd Robinson, Annette Houston & Michael Margey Google+ WhatsApp News Twitter Pinterest Three men arrested in connection with Derry hijackings and burglaries Twitter LUH system challenged by however, work to reduce risk to patients ongoing – Dr Hamilton RELATED ARTICLESMORE FROM AUTHOR Google+
Man arrested on suspicion of drugs and criminal property offences in Derry Pinterest Latest homecoming and parking restrictions information Twitter Previous articleTaoiseach congratulates Donegal footballersNext articleSligo Gardai issue appeal in relation to Eugene Gillespie murder News Highland Google+ Pinterest HSE warns of ‘widespread cancellations’ of appointments next week Dail hears questions over design, funding and operation of Mica redress scheme Dail to vote later on extending emergency Covid powers Facebook By News Highland – September 24, 2012 WhatsApp Facebook The County Board says the Donegal team will not be making any ‘scheduled stops’ in the county and are planning to be in Donegal Town at 8 o’clock this evening.Following their All-Ireland success the Donegal team visited Children’s Hospital in Crumlin and will stop in Cavan before undertaking the final stage of their journey home.Thousands are expected in Donegal Town this evening, gardai will close of the Diamond area from 4pmThere will be no parking at the Diamond, Bridge Street, and Quay Street or at the Main Street to the junction of Water Street.Designated car parks will be in operation on the three main approaches to Donegal town.You are asked to please look out for the signage on approach to car parks. WhatsApp Google+ PSNI and Gardai urged to investigate Adams’ claims he sheltered on-the-run suspect in Donegal Twitter RELATED ARTICLESMORE FROM AUTHOR Man arrested in Derry on suspicion of drugs and criminal property offences released News
ColumnsUnion Budget : Impact Of Finance Bill 2021 On Judicial Precedents Deepak Joshi4 Feb 2021 9:18 PMShare This – xThe Union Finance Minister’s annual budget speech is the subject matter of great interest and debate for many. However, for professionals like advocates, chartered accountants, etc. the devil lies in the details. True to its nature, the Finance Bill, 2021 contains many such details which have the effect of over ruling several judicial precedents. The present article is an attempt…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginThe Union Finance Minister’s annual budget speech is the subject matter of great interest and debate for many. However, for professionals like advocates, chartered accountants, etc. the devil lies in the details. True to its nature, the Finance Bill, 2021 contains many such details which have the effect of over ruling several judicial precedents. The present article is an attempt to briefly discuss the same. Judicial Precedents overruled under Direct Taxes Slump Exchange of undertaking is now taxable The Income Tax Act, 1961 provides for taxability of a business undertaking’s transfer in the form of slump sale. These transactions are essentially restructuring exercises undertaken by entities wherein the undertaking is transferred for a lump sum consideration without assigning individual values to respective assets and liabilities. Under the Income Tax Act, 1961, a slump sale is taxable as capital gains under section 50B. For this purpose, Section 2(42C) provides a statutory definition of slump sale to mean, inter alia, transfer as a result of sale. Ingenious professionals had devised a way to escape such capital gains under Section 50B by planning the transaction in such a manner in which it doesn’t satisfy the test of a “sale”. If the transfer is not “sale”, then it goes out of the ambit of section 2(42C) and hence is not chargeable to capital gains tax. This was done by way of issuance of non-monetary/cash assets in exchange of the business undertaking. For example, very recently, in the case of Areva T&D India Ltd. vs. CIT, the Madras High Court held that monetary consideration is necessary for a transaction to qualify as a ‘sale’. Thus, a transfer of an undertaking in lieu of issuance of shares by a company as consideration does not amount to a ‘sale’ and therefore, cannot be considered a ‘slump sale’ under the Income Tax Act, 1961. Similarly, the Bombay High Court in the case of CIT vs. Bharat Bijlee Ltd. has held that where an undertaking was transferred under a Scheme of Arrangement to a company which allotted preference shares and bonds as consideration, the same is not a ‘sale’ for the purposes of section 2(42C). These decisions along with the Supreme Court’s dictum on the same lines way back in 1967 in the case of CIT v/s Motor & General Stores (P) Ltd (66 ITR 692) provided a firm basis to the taxpayers to plan their commercial affairs accordingly. However, the Finance Bill, 2021 now proposes to overrule the abovementioned settled position by way of an amendment to the definition of slump sale under section 2(42C). It is proposed to remove the reference to “sale” and substitute it with “any means” thereby obviating the need for a monetary consideration. Furthermore, a new explanation is provided to widen the scope of the section so as to nullify any other tax planning in respect of such transfers. The abovementioned modus operandi is now captured within the tax net by way of the proposed amendment. It is of utmost importance to note that the amendment is applicable from the FY 2020-21 and hence any structuring which has already happened in the current financial year on the basis of the earlier decisions, also stands taxed. This is one of the retrospective amendments carried out in this budget. Delayed deposit of employee’s contribution to PF/ESI not allowable as business expenditure Section 36(va) of the Income Tax Act, 1961 provides for deduction of employee’s contribution to PF/ESI, if such sum is credited by the assessee to the employee’s account in the relevant fund on or before the ‘due date’. Explanation to the said clause provides that “due date” means the date by which the assessee is required as an employer to credit an employee’s contribution to the employee’s account in the relevant fund under the relevant Act. Section 43B caters to the allowability of employer’s contribution to PF/ESI on payment basis on or before ‘due date’. However, the term ‘due date’ for the purposes of section 43B has been defined to mean the due date of furnishing of the income tax return. Hence, for the purposes of depositing Employer’s contribution, it can even be a delayed deposit till the due date of filing of return but for depositing Employee’s contribution it can only be the due date under the respect fund and not the date of filing of return. However, the Delhi High Court in the case of CIT vs. AIMIL Ltd. had transposed the meaning of ‘due date’ under section 43B to section 36(va). The ruling thus benefitted the taxpayers even if they delayed the deposit of Employee’s contribution. This mistake has now been remedied by way of amendment to Section 36(va) to clarify that the provision of section 43B does not apply and deemed to never have been applied for the purposes of determining the ‘due date’. This is a welcome amendment because by late deposit of employee contribution, the employers got unjustly enriched by keeping the money belonging to the employees and still getting deductions under the tax law. No depreciation can be claimed on Goodwill A business/professional set up which is very successful would generate a lot of goodwill/reputation in the market. This reputation being an intangible benefit associated with the performance of the business is very subjective to value. If successful businesses are sold in a transaction, the seller obviously charges a premium on account of the transfer of reputation/goodwill which will benefit the buyer. Such premium was recognised in monetary terms in the books of accounts as “goodwill”. There used to be a controversy regarding whether this acquired goodwill is a depreciable asset for tax purposes. This controversy was resolved in favour of taxpayers by the Supreme Court in the case of CIT vs. Smifs Securities Ltd. wherein it was held that “Goodwill” is an asset on which the benefit of depreciable can be claimed. Such transactions then became a very tax efficient tool in the hands of the buyers. However, with a view to overrule this decision, Budget 2021 now proposes to amend section 32 to exclude goodwill. Hence, goodwill shall no longer be a depreciable asset. This is also one of the retrospective amendments carried out in this year’s budget. Beneficial rate under DTAA to be considered for FIIs while deducting tax at source With respect to certain class of non residents and incomes, the Income Tax Act, 1961 provides special rate of tax which can sometimes be higher than the beneficial tax rate provided in the DTAA. However, under the domestic law, the non resident is obligated to suffer TDS at the higher rate mentioned in the special provisions. The Supreme Court delivered a landmark judgment affirming this principle in PILCOM vs. CIT wherein it held that the obligation to withhold taxes under the special provision is not affected by the DTAA. The benefit of the DTAA can be considered by the payee and if found valid the taxes withheld can be claimed as a refund with interest. However, such a treatment does not absolve the payer from carrying out withholding obligations under the Act. With a view to encourage foreign capital flow, the decision of the Supreme Court is now proposed to be partially overruled in cases of FIIs. Thus, it is now proposed to amend the provisions concerning TDS that the tax shall be deducted at the rate specially provided or the rate under DTAA whichever is lower. Hence, the benefit of DTAA can be considered while deducting TDS. This is one of the few amendments which is taxpayer friendly. Judicial Precedents overruled under Indirect Taxes Doctrine of mutuality no longer applicable under CGST Act, 2017 Activities or transactions involving supply of goods or services by clubs to its members have long been a subject matter of litigation under various tax laws. Very recently, a 3 judge bench of the Supreme Court in State of West Bengal vs. Calcutta Club Limited held that there cannot be a sale transaction between an incorporated and unincorporated members’ club and its members. Under the doctrine of mutuality, there is no legal distinction between a club and its members. The same was upheld by the Supreme Court in the abovementioned decision with the result that such transactions became non taxable. With a view to overrule the said decision in context of GST, the Finance Bill, 2021 proposes to amend the definition of “supply” under Section 7 of the CGST Act, 2017 to include supply of goods or services by a club to its members. Hence, by way of an artificial definition, the said transaction has been brought under the ambit of GST. It is important to note that this amendment is retrospective. Wholesome changes to the law of provisional attachment under CGST Act, 2017 Section 83 of the CGST Act, 2017 provides the department with the power to provisionally attach properties, including bank accounts of a taxable person. This is with a view to safeguard the interest of the revenue in serious and more apparent cases. The Delhi High Court in the case of Proex Fashion Private Limited v. Govt. of India & Ors has held that action under section 83 is predicated upon pendency of proceedings under Sections 62, 63, 64, 67, 73 or 74 of the Act. Hence, provisional attachment for any other proceeding (even if related to the above sections) is not valid and is liable to be quashed. Similarly, the Bombay High Court in the case of Kaish Impex Private Limited Vs UOI held that Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically launched against a taxable person under these provisions. It further held that Bank accounts cannot be attached merely based on the summons issued under section 70. In this background, the Finance Bill 2021 has proposed to overcome these decision and substitute the whole section 83(1) with the new section 83(1). The aforementioned amendment has three major effects. Firstly, it must be noted that the reference to specific sections has been omitted and its place, a broader reference to chapters under the CGST Act, 2017 has been provided. Secondly, the scope has further been expanded by way of bringing in automatic extension of these powers in respect of certain other persons in addition to the taxable person itself. Thirdly, the text of the provision refers to “initiation of any proceeding” rather than the pendency of the same. Hence, once a property has been attached provisionally, it will continue to remain attach till the statutory period allowed under section 83(2), even though the proceeding is no longer pending. Hence, the effect of the decisions of HDelhi High Court and the Bombay High Court, among other courts, has been done away with. It is of utmost importance for fellow professionals to consider the effect of these amendments on pending transactions and also on their respective advices to the clients. The well established positions have now been proposed to be changed and hence the same case laws may not be relevant anymore. As can be noted, some of the major changes have been brought in with retrospective effect. In light of this, it becomes all the more important to know about these developments and advise accordingly.Views are personal.(Author is a practicing Lawyer at Delhi and may be reached at [email protected] He tweets @ideepakjoshi)Click here to read/download the Finance Bill 2021Subscribe to LiveLaw, enjoy Ad free version and other unlimited features, just INR 599 Click here to Subscribe. All payment options available.loading….Next Story