Monthly Archives: May 2021

Sarasayya

Award winning Malayalam noir film “Sarasayya” (1971) starring Sathyan, Madhu, Sheela, Jayabharati among others.

Heavy duty emotional film this one, right from first frame and that too with heavy dialogues and equally dense music. If not anything else, the music was killing the viewer.

Sathyan is a leprosy doctor and researcher but he gets emotionally involved with his patient Sheela. Young Madhu is also a doctor who gets smitten by Sheela. In the meanwhile Sheela’s sister Jayabharati has a troubled marriage with an oddball character. Their father is mentally challenged. Sheela is indebted to Sathyan because he recovers her fully from leprosy.

But Sathyan rapes Sheela one day in an emotional state and she denies such thing ever happened to her beau Madhu. The father meanwhile dies from accidental poisoning and police gets involved. Too much of emotional wrangling going on among the characters, with copious amount of tears flowing. The saving grace in the movie is undoubtedly Madhu who was the cool, assured, sorted out character. The director has tried to add some oddball comic characters to the plot, but it fails to entice the viewer. IMDB 2/10

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social security relief to workers’ dependants

https://pib.gov.in/PressReleasePage.aspx?PRID=1722880

The Ministry of Labour and Employment has announced additional benefits for workers through ESIC and EPFO schemes to address the fear and anxiety of workers about well-being of their family members due to increase in incidences of death due to COVID -19 pandemic. Enhanced social security is sought to be provided to the workers without any additional cost to the employer. 

Currently for the Insured Persons (IPs) under ESIC, after death or disablement of the IP due to employment injury a pension equivalent to 90% of average daily wage drawn by the worker is available to the spouse and widowed mother for life long and for children till they attain the age of 25 years. For the female child, the benefit is available till her marriage. 

To support the families of Insured Persons (IP) under the ESIC scheme, it has been decided that, all dependent family members of IPs who have been registered in the online portal of the ESIC prior to their diagnosis of COVID disease and subsequent death due to the disease, will be entitled to receive the same benefits and in the same scale as received by the dependents of insured persons who die as a result of employment injury, subject to the following eligibility conditions:

a. The IP must have been registered on the ESIC online portal at least three months prior to the diagnosis of COVID disease resulting in death. 

b. The IP must have been employed for wages and contributions for at least 78 days should have been paid or payable in respect of deceased IP during a period of one year immediately preceding the diagnosis of COVID disease resulting in death. 

The IPs, who fulfill the eligibility conditions, and have died due to COVID disease, their dependants will be entitled to receive monthly payment @90% of average daily wages of the insured person during their life. The scheme will be effective for a period of two years from 24.03.2020. 

Under the EPFO’s Employees’ Deposit Linked Insurance Scheme all surviving dependent family members of the members of this scheme are eligible to avail benefits of EDLI in case of death in harness of the member. At present under this scheme, the benefits extended in case of death of a worker are no requirement of minimum service for payment of Gratuity, family pension is paid as per provisions under EPF & MP Act, sickness benefit of 70% of wages for 91 days in a year is paid in the event of worker falling sick and not attending office. 

A notification issued by the Ministry  has made following amendments to this: 

a. Amount of maximum benefit has been increased from 6 lakhs to 7 lakhs to the family members of deceased employee.

b. Minimum assurance benefit of ₹2.5 lakh to eligible family members of deceased employees who was a member for a continuous period of 12 months in one or more establishments preceding his death in place of existing provision of continuous employment in the same establishment for 12 months.

It will benefit contractual/casual labourers were losing out on benefits due to condition of continuous one year in one establishment.

c. Restoration of provision of minimum 2.5 lakh compensation retrospectively, i.e., from 15th February 2020.  

d. In coming 3 years, the actuary has estimated that eligible family members will get an additional benefit of Rs. 2185 crore from EDLI fund in the years 2021-22 to 2023-24.

e. Number of claims on account of death under the scheme has been estimated to be about 50,000 families per year including increase in claims taking into account estimated death of about 10,000 workers, which may occur due to Covid. 

These welfare measures will provide the much needed support to the families of workers who have died due to the COVID-19 disease and will protect them from financial hardships in these challenging times of pandemic.

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emergency credit line guarantee scheme

https://pib.gov.in/PressReleasePage.aspx?PRID=1722846

On account of the disruptions caused by the second wave of COVID 19 pandemic to businesses across various sectors of the economy,Government has further enlarged the scope of Emergency Credit Line Guarantee Scheme as under:

(i) ECLGS 4.0:100% guarantee cover to loans up to Rs.2 crore to hospitals/nursing homes/clinics/medical colleges for setting up on-site oxygen generation plants, interest rate capped at 7.5%;

(ii) Borrowers who are eligible for restructuring as per RBI guidelines of May 05, 2021 and had availed loans under ECLGS 1.0 of overall tenure of four years comprising of  repayment of interest only during the first 12 months withrepayment of principal and interest in 36 months thereafter will now be able to avail a tenure of five years for their ECLGS loan i.e. repayment of interest only for the first 24 months with repayment of principal and interest in 36 months thereafter;

(iii) Additional ECLGS assistance of upto 10% of the outstanding as on February 29, 2020 to borrowers covered under ECLGS 1.0, in tandem with restructuring as per RBI guidelines of May 05, 2021;

(iv) Current ceiling of Rs. 500 Cr. of loan outstanding for eligibility under ECLGS 3.0 to be removed, subject to maximum additional ECLGS assistance to each borrower being limited to 40% or Rs.200 crore, whichever is lower;

         (v) Civil Aviation sector to be eligible under ECLGS 3.0

(vi) Validity of ECLGS extended to 30.09.2021 or till guarantees for an amount of Rs.3 lakh crore are issued. Disbursement under the scheme permitted up to31.12.2021.

The modifications in ECLGS, would enhance the utility and impact of ECLGS by providing additional support to MSMEs, safeguarding livelihoods and helping in seamless resumption of business activity. These changes will further facilitate flow of institutional credit at reasonable terms.

Detailed operational guidelines in this regard are being separately issued by the National Credit Guarantee Trustee Company (NCGTC).

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Umaj Padel Tar

Lovely award winning Marathi film “Umaj Padel Tar” (1960) starring Ramesh Deo, Chitra, Durga Khote, Datta Salvi among others.

Its based on the theme of problems within a rigid heirarchical joint family system in India, where doubt, jealousy, suspicion, revenge can destroy families. Ramesh Deo and Chitra are happily married he being a motor mechanic having his own garage, Durga Khote being his loving doting mother.

A rival family which is high flying high society types lawyer and his wife but no substance within, plot their downfall through some nefarious games. Rift happens in the family, angry words exchanged, wife stomps off to her father’s house.

The plot is unraveled by the lawyer’s father who knows his son only too well to be taken in his wiles and guiles. All’s well that ends well with lots of lessons learned.

Nice simple plot with rich script and dialogues, not too emotionally heavy. Good accomplished acting by Ramesh Deo, Chitra, Shanta Jog, Datta Salvi, Durga Khote, its a kind of a rich star cast but everybody has played their part well, no overacting by anybody. It got the national award in 1960 for best feature film in Marathi.

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Kanyadaan

Beautiful, sensitive, socially relevant National award winning Marathi movie “Kanyadaan” (1960) directed by Madhav Shinde and starring Usha Kiran, Dada Salvi among others.

Just like “Vamsha Vriksha” made by Girish Karnad and B.V. Karanth in 1972, this movie deals with the theme of widow remarriage in a traditional rural Indian family setting. And since this movie was made in 1960, it is far advanced for the years.

Usha Kiran has done a super job as the unfortunate widow who loses her army husband soon after her marriage. Her father in law encouraged her to come out of the shackles and join college. In the college she falls in love with another poet. Her mother in law being traditional and orthodox rebels against it, but the father in law brilliantly played by Dada Salvi initially feels aghast but when he overhears her conversation that her in laws love her more than anything else, the heart melts.

Very beautifully made movie with clean direction, rich dialogues and some brilliant acting by Dada Salvi as the elderly person has expressed his emotions very superbly. IMDB 8/10

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monetary penalty on HDFC Bank

https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=51650

RBI has imposed a monetary penalty of Rs.100 million for contravention of section 6(2) and 8 of the Banking Regulation Act, 1949. As usual the press release gives very scant details as to the non compliance involved.

Section 6(2) specifies that no banking company shall engage in any form of business other than that referred to in section 6(1).

Section 6(1) specifies what kinds of business that a banking company can carry out in India. It is a very inclusive definition leaving no scope for banking companies to do any other business other than those specified in this section.

Section 8 specifies that no banking company shall indulge in any buying or selling or bartering of goods or engage in any trade other than in connection with realisation of security held by it or in connection with bills of exchange received for collection or negotiation.

From newspaper reports, it appears that HDFC Bank has indulged in cross selling of products of third party in its auto loan section.

https://timesofindia.indiatimes.com/business/india-business/hdfc-bank-fined-rs-10-crore-by-rbi-in-car-loan-case/articleshow/83052541.cms

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GST council recommendations

https://pib.gov.in/PressReleasePage.aspx?PRID=1722578

The 43rd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance & States/ UTs.

The GST Council has made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure:

COVID-19 RELIEF                                                                                                   

  • As a COVID-19 relief measure, a number of specified COVID-19 related goods such as medical oxygen, oxygen concentrators and other oxygen storage and transportation equipment, certain diagnostic markers test kits and COVID-19 vaccines, etc., have been recommended for full exemption from IGST, even if imported on payment basis, for donating to the government or on recommendation of state authority to any relief agency. This exemption shall be valid upto 31.08.2021. Hitherto, IGST exemption was applicable only when these goods were imported “free of cost” for free distribution. The same will also be extended till 31.8.2021. It may be mentioned that these goods are already exempted from Basic Customs duty. Further in view of rising Black Fungus cases, the above exemption from IGST has been extended to Amphotericin B.

Further relief in individual item of COVID-19 after Group of Ministers (GoM) submits report on 8th June 2021

  • As regards individual items, it was decided to constitute a Group of Ministers (GoM) to go into the need for further relief to COVID-19 related individual items immediately. The GOM shall give its report by 08.06.2021.

OTHER RELIEFS ON GOODS

  • To support the LympahticFilarisis (an endemic) elimination programme being conducted in collaboration with WHO, the GST rate on Diethylcarbamazine (DEC) tablets has been recommended for reduction to 5% (from 12%).
  • Certain clarifications/clarificatory amendments have been recommended in relation to GST rates. Major ones are, –
    • Leviability of IGST on repair value of goods re-imported after repairs
    • GST rate of 12% to apply on parts of sprinklers/ drip irrigation systems falling under tariff heading 8424 (nozzle/laterals) to apply even if these goods are sold separately.

SERVICES

  • To clarify those services supplied to an educational institution including anganwadi(which provide pre-school education also), by way of serving of food including mid- day meals under any midday meals scheme, sponsored by Government is exempt from levy of GST irrespective of funding of such supplies from government grants or corporate donations.
  • To clarify these services provided by way of examination including entrance examination, where fee is charged for such examinations, by National Board of Examination (NBE), or similar Central or StateEducational Boards, and input services relating thereto are exempt from GST.
  • To make appropriate changes in the relevant notification for an explicit provision to make it clear that land owner promoters could utilize credit of GST charged to them by developer promoters in respect of suchapartments that are subsequently sold by the land promotor and on which GST is paid. The developer promotor shall be allowed to pay GST relating to such apartments any time before or at the time of issuance of completion certificate.
  • To extend the same dispensation as provided to MRO units of aviation sector to MRO units of ships/vessels so as to provide level playing field to domestic shipping MROs vis a vis foreign MROs and accordingly, –
  • GST on MRO services in respect of ships/vessels shall be reduced to 5% (from 18%).
  • PoS of B2B supply of MRO Services in respect of ships/ vessels would be location of recipient of service
  • To clarify that supply of service by way of milling of wheat/paddy  into flour (fortified with minerals etc. by millers or otherwise )/rice to Government/ local authority etc.for distribution of such flour or rice under PDS is exempt from GST if the value of goods in such composite supply does not exceed 25%. Otherwise, such services would attract GST at the rate of 5% if supplied to any person registered in GST, including a person registered for payment of TDS.
  • To clarify that GST is payable on annuity payments received as deferred payment for construction of road. Benefit of the exemption is for such annuities which are paid for the service by way of access to a road or a bridge.
  • To clarify those services supplied to a Government Entity by way of construction of a rope-way attract GST at the rate of 18%.
  • To clarify that services supplied by Govt. to its undertaking/PSU by way of guaranteeing loans taken by such entity from banks and financial institutions is exempt from GST.

MEASURES FOR TRADE FACILITATION:

  1. Amnesty Scheme to provide relief to taxpayers regarding late fee for pending returns:

To provide relief to the taxpayers, late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 has been reduced / waived as under: –

  1. late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return for taxpayers, who did not have any tax liability for the said tax periods;
  2. late fee capped to a maximum of Rs 1000/- (Rs. 500/- each for CGST & SGST) per return for other taxpayers;

The reduced rate of late fee would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.

  1. Rationalization of late fee imposed under section 47 of the CGST Act:

To reduce burden of late fee on smaller taxpayers, the upper cap of late fee is being rationalized to align late fee with tax liability/ turnover of the taxpayers, as follows:

A. The late fee for delay in furnishing of FORM GSTR-3B and FORM GSTR-1 to be capped, per return, as below:

(i)   For taxpayers having nil tax liability in GSTR-3B or nil outward supplies in GSTR-1, the late fee to be capped at Rs 500 (Rs 250 CGST + Rs 250 SGST)

(ii)  For other taxpayers:

      1. For taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto Rs 1.5 crore, late fee to be capped to a maximum of Rs 2000 (1000 CGST+1000 SGST);
      2. For taxpayers having AATO in preceding year between Rs 1.5 crore to Rs 5 crore, late fee to be capped to a maximum of Rs 5000 (2500 CGST+2500 SGST);
      3. For taxpayers having AATO in preceding year above Rs 5 crores, late fee to be capped to a maximum of Rs 10000 (5000 CGST+5000 SGST).

B. The late fee for delay in furnishing of FORM GSTR-4 by composition taxpayers to be capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return, and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.

C. Late fee payable for delayed furnishing of FORM GSTR-7 to be reduced to Rs.50/- per day (Rs. 25 CGST + Rs 25 SGST) and to be capped to a maximum of Rs 2000/- (Rs. 1,000 CGST + Rs 1,000 SGST) per return.

All the above proposals to be made applicable for prospective tax periods.

3. COVID-19 related relief measures for taxpayers:

In addition to the relief measures already provided to the taxpayers vide the notifications issued on 01.05.2021, the following further relaxations are being provided to the taxpayers:

  1. For small taxpayers (aggregate turnover upto Rs. 5 crore)
  1. March & April 2021 tax periods:
  1. For May 2021 tax period:
  2. For large taxpayers (aggregate turnover more than Rs. 5 crore)
  1. A lower rate of interest @ 9% for first 15 days after the due date of filing return in FORM GSTR-3B for the tax period May, 2021.
  2. Waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax period May, 2021 for 15 days from the due date of furnishing FORM GSTR-3B.

C.  Certain other COVID-19 related relaxations to be provided, such as

    1. Extension of due date of filing GSTR-1/ IFF for the month of May 2021 by 15 days.
    2. Extension of due date of filing GSTR-4 for FY 2020-21 to 31.07.2021.
    3. Extension of due date of filing ITC-04 for QE March 2021 to 30.06.2021.
    4. Cumulative application of rule 36(4) for availing ITC for tax periods April, May and June, 2021 in the return for the period June, 2021.
    5. Allowing filing of returns by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) till 31.08.2021.

D.  Relaxations under section 168A of the CGST Act: Time limit for completion of various actions, by any authority or by any person, under the GST Act, which falls during the period from 15th April, 2021 to 29th June, 2021, to be extended upto 30th June, 2021, subject to some exceptions.

[Wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply]

  1. Simplification of Annual Return for Financial Year 2020-21:
  1. Amendments in section 35 and 44 of CGST Act made through Finance Act, 2021 to be notified. This would ease the compliance requirement in furnishing reconciliation statement in FORM GSTR-9C, as taxpayers would be able to self-certify the reconciliation statement, instead of getting it certified by chartered accountants. This change will apply for Annual Return for FY 2020-21.
  2. The filing of annual return in FORM GSTR-9 / 9A for FY 2020-21 to be optional for taxpayers having aggregate annual turnover upto Rs 2 Crore;
  3. The reconciliation statement in FORM GSTR-9C for the FY 2020-21 will be required to be filed by taxpayers with annual aggregate turnover above Rs 5 Crore.
  1. Retrospective amendment in section 50 of the CGST Act with effect from 01.07.2017, providing for payment of interest on net cash basis, to be notified at the earliest.

OTHER MEASURES     

  1. GST Council recommended amendments in certain provisions of the Act so as to make the present system of GSTR-1/3B return filing as the default return filing system in GST.

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Game Night (2018)

American comedy film Game Night (2018) starring Rachel McAdams, Jason Bateman, Kyle Chandler among others.

Rachel McAdams saves the movie, she is beautiful, vibrant, svelte, hot & sexy. Jason Bateman does characters which are irritating to the extreme, like he did in Horrible Bosses, keeps talking non stop puerile jokes which vexes the viewer. Kyle Chandler is okay after his role as a FBI officer in “The Wolf of Wall Street”.

There are some oddball characters in the movie, one who keeps asking his wife whether she has slept with a celebrity actor kind of a creepy one. a police officer who wears his uniform all the time, even inside his house.

Its a plot gone wrong horribly for some amateur gamers getting mixed up with real criminals and how they resurrect the situation with the on the button decision making which is incredible to say the least. Good laughs towards the end though. IMDB 2/10 (for Rachel McAdams)

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The City of the Dead

A Hollywood supernatural horror movie “The City of Dead” (1960) starring Dennis Lotis, Venetia Stevenson, Betta St. John among others.

Nan Barlow (Venetia Stevenson) is a student in a college and for her term paper she selects witchcraft as her subject to research upon. Her professor Alan Driscoll (Cristopher Lee) urges her to visit the village of Whitewood in Massachusetts. She goes there against the pleas of her boyfriend and brother.

Upon reaching Whitewood, Nan finds it in a desolated state with nobody around. The only normal person is Patricia Russell (Betta St. John) who has come to the town because her grandmother passed away and her grandfather is the father of the church which is more or less closed down.

There is a history to the village going back some 200 years when a witch Elizabeth Selwyn was burned at stake on 1st February 1692 and she has sort of cursed this village. But the witches need two virgin ladies every year for their sacrifice during Candlemas Eve and Witches Sabbath.

Its not a bad movie, there are few elements of horror in it, plus ample supernatural forces by the way of witches. Its a clean uncomplicated story line with passable acting by the characters. IMDB 5/10

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Harano Sur

Beautiful Bengali movie “Harano Sur” (1957) directed by Ajoy Kar and starring Uttam Kumar, Suchitra Sen among others.

Alok (Uttam Kumar) is in a mental hospital having lost his memory somehow. He is disoriented and Roma (Suchitra Sen) is treating him but she is not happy with the way another doctor Utpal Dutt is treating him. Alok escapes the hospital and somehow lands up at Roma’s house.

She spirits him away to her village Palaspur and starts on his recovery process. In the process she falls in love with him and marries him. Alok gets into another accident and recovers his original memory.

He heads back to Calcutta where he is a rich businessman. Roma somehow locates him at his office, but he fails to recognise him. She gets a job as a governess in his house, looking after his niece.

Its such a beautifully made movie and Suchitra Sen has done an absolutely magnificent role in the movie. Her soft touch acting is world class. Uttam Kumar has also done a superb role, very understated in his elegance. But it is Suchitra who carries the movie on her shoulders. Brilliant, absolutely brilliant, besides looking sensationally beautiful in the movie.

Its an old script on you tube but watch it purely for Suchitra Sen. She is masterclass. IMDB 8/10

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ESIC – collection of aadhar

ESIC has mandated vide its circular dated 20th May, 2021 that collection of aadhar is not yet mandatory for the purpose of availing benefits under ESI Scheme/ benefits. That is because majority of the Social Security Code has not yet been gazetted for implementation. Details given below.

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alternative investment funds

SEBI has vide its circular dated 21st May, 2021 enhanced the overseas investment limits for SEBI registered alternative investment funds (AIFs)/ venture capital funds (VCFs) from USD 750 million to USD 1500 million. Details follow.

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fee structure IFSC insurance offices

IFSCA circular dated 24th May, 2021 laying down the fee structure for insurance offices in International Financial Services Centre. Details as follows.

a) Application Fee: USD 1000 (USD One thousand only);
b) Registration Fee: One-time non-refundable fee of USD 5000 (USD Five
thousand only);
c) Annual Fee: USD 5000 (USD Five thousand only);
d) Turnover fee: USD 6,500 (USD Six thousand five hundred only) or onetwentieth of one percent of the total gross premium written by the IIO,
whichever is higher.

  1. Periodicity for payment of Annual Fee and Turnover fee:
    a) The applicable Annual Fee for every financial year shall be paid within 30 days from the beginning of the financial year; and
    b) The applicable Turnover Fee for every financial year shall be paid on or before 30th day of September of the succeeding financial year.
  2. Manner of payment of fee:
    The fee mentioned in this Circular shall be remitted to the following bank account of the Authority (as per details available in the circular)
  3. The above fee structure is applicable with effect from 01st day of October 2020 and the fee is payable on financial year basis.
  4. The Annual fee for Financial year 2020-21 and 2021-22 shall be paid within one month of issuance of this Circular.
  5. The Annual fee and Turnover fee for Financial year 2020-21 shall be paid on prorata basis.

https://ifsca.gov.in/Viewer/Index/177

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The Gunfighter

Lovely American western movie “The Gunfighter” (1950) directed by Henry King and starring Gregory Peck, Helen Westcott among others .

Jimmy Ringo (Gregory Peck) is known as the fastest draw in the west and nobody ain’t matching him for that. A young reckless cowboy infuriates him forcing Jimmy to draw and the kill the young kid. His three brother wants revenge.

Jimmy heads to Cayenne where he hopes to meet his estranged wife and kid whom he has never seen so far. He runs into Marshal Mark Strett (Milard Mitchell) who is his old friend and treats him well, but urges him to leave town as soon as possible. His wife Peggy (Helen Westcott) refuses to meet him.

Meanwhile another daring young policeman needles Ringo for a draw but Jimmy refuses to get involved. He just wants to meet his wife and kid and leave. The three brothers meanwhile arrive into town for a showdown.

Nice clean movie with very little gun fight unlike what you normally see in western movies. In fact there is hardly any gunfight around save for one or two. Gregory Peck is nice and restrained and mature acting skills do him too good. Milard Mitchell as the sheriff has done a reasonably good job.

Lot of excitement in the movie, lots of human interest without too much of emotional showdown. There is a kind of a legacy for good honest gunners in the wild west with the underlying theme being either them or me. IMDB 8/10

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labour law returns – telangana

The Telangana Government has vide its notification extended the due dates for several labour law returns and forms by two months. The date of furnishing the returns is now fixed at 30th June, 2021.

Details of the forms/ returns thereby impacted is given below:

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