• On January 28, 1950, two days after India became a sovereign democratic republic, the Supreme Court of India came into being.
• The inauguration took place in the Chamber of Princes in the Parliament building which was the home to the Federal Court of India for 12 years preceding the Supreme Court's establishment.
• The Parliament House was to be the home of the Supreme Court for years that were to follow until the court acquired its present building with lofty domes and its signature spacious collonaded verandas in 1958.
• The inaugural proceedings on the 28th began at 9.45 a.m. when the Judges of the Federal Court Chief Justice Harilal J.Kania and Justices Saiyid Fazl Ali, M. Patanjali Sastri, Mehr Chand Mahajan, Bijan Kumar Mukherjea and S.R. Das took their seats.
• The inaugural proceedings ensured that the rules of the court were published and the names of all the advocates and agents of the Federal Court were brought on the rolls of the Supreme Court.

 Evolution of the Supreme Court

• In 1958, when the court shifted its premises, the building was shaped to project the image of scales of justice, in the central wing.
• In 1979, two new wings the East wing and the West wing were added to the complex.
• In all, there are 19 Courtrooms in the various wings of the building.
• The Chief Justice's Court is the largest of the Courts at the Central Wing's Centre.
• The original Constitution of 1950 envisaged a Supreme Court with a Chief Justice and 7 puisne judges leaving it to Parliament to increase this number.
• In the early years, all the judges of the Supreme Court sat together to hear the cases presented before them.
• As the work of the Court increased and arrears of cases began to accumulate, Parliament increased the number of Judges from 8 in 1950 to 11 in 1956, 14 in 1960, 18 in 1978, 26 in 1986, 31 in 2009 and 34 in 2019 (Current Strength).
• As the number of Judges has increased, they sit in smaller benches of two and three coming together in larger benches of 5 and more only when required to do so or to settle a difference of opinion or controversy.

• Article 124 establishes the Supreme Court of India, consisting of a Chief Justice and other judges. It outlines the composition and jurisdiction of the Supreme Court.
• Article 125 empowers Parliament to determine the salaries, allowances, and other conditions of service for the judges of the Supreme Court.
• Article 126 allows the President to appoint an acting Chief Justice when the office of the Chief Justice is vacant or when the Chief Justice is unable to perform duties.
• Article 127 The President has the authority to appoint a person who has been a judge of the Supreme Court or High Court as an ad hoc judge for a temporary period.
• Article 128 Retired judges may be requested by the Chief Justice of India to sit and act as judges of the Supreme Court, emphasizing the importance of their experience.
• Article 129 Declares the Supreme Court as a court of record with the power to punish for contempt of itself, highlighting its authority.
• Article 130 The Supreme Court shall sit in Delhi, or in such other place or places as the Chief Justice of India may, with the approval of the President, appoint.
• Article 131 Grants the Supreme Court original jurisdiction in disputes between the Government of India and States or between different States.
• Article 131A Originally provided exclusive jurisdiction to the Supreme Court in constitutional matters related to Central laws; however, it has been repealed.
• Article 132 Details the appellate jurisdiction of the Supreme Court in certain cases coming from High Courts.
• Article 133 Specifies the appellate jurisdiction of the Supreme Court in civil matters.
• Article 134 Outlines the Supreme Court's appellate jurisdiction in criminal matters.
• Article 134A Deals with the certification required for an appeal to the Supreme Court in certain cases.
• Article 135 Confers the jurisdiction and powers of the former Federal Court on the Supreme Court.
• Article 136 Grants the Supreme Court the discretionary power to grant special leave to appeal from any judgment or order.
• Article 137 Empowers the Supreme Court to review its own judgments or orders.
• Article 138 Allows Parliament to extend the jurisdiction of the Supreme Court.
• Article 139 Grants the Supreme Court the power to issue writs for the enforcement of fundamental rights.
• Article 139A Provides for the transfer of certain cases from one High Court to another or from a High Court to the Supreme Court.
• Article 140 Empowers the Supreme Court to exercise ancillary powers necessary for the effective discharge of its jurisdiction.
• Article 141 Declares that the law declared by the Supreme Court is binding on all courts within the territory of India.
• Article 142 Grants the Supreme Court the power to pass decrees and orders necessary for doing complete justice in any cause or matter.
• Article 143 Allows the President to refer questions of law or fact to the Supreme Court for its opinion.
• Article 144 Requires all authorities to act in aid of the Supreme Court.
• Article 144A Originally provided special provisions for the disposal of questions regarding the constitutional validity of laws but has been repealed.
• Article 145 Grants the Supreme Court the authority to make rules regulating the practice and procedure of the court.
• Article 146 Deals with the appointment of officers and servants of the Supreme Court and the expenses associated with it.
• Article 147 Provides for the interpretation of the expression "existing law" about the jurisdiction, powers, and authority of the Supreme Court under this chapter.

The Supreme Court of India has a well-defined organizational structure, which includes the Chief Justice of India, other judges, and various administrative and supporting staff. 

Chief Justice of India (CJI)

• The Chief Justice of India is the head of the Supreme Court.
• The CJI is appointed by the President of India and is responsible for the overall functioning of the court.
• The CJI presides over important matters, assigns cases to other judges, and represents the judiciary in various capacities.

Judges

• The Supreme Court can have a maximum strength of 34 judges, including the Chief Justice.
• Judges are appointed by the President of India based on recommendations from the collegium (a group of top judges).
• Judges of the Supreme Court hear and decide cases, contribute to the formulation of legal principles, and may also be involved in administrative responsibilities.

• Registry: The Registry is the administrative wing of the Supreme Court responsible for handling administrative and procedural aspects. It is headed by the Secretary-General, who is an officer appointed by the Chief Justice of India.
• Court Officers and Staff: Various court officers and staff assist in the day-to-day functioning of the Supreme Court. This includes Registrars, Deputy Registrars, Assistant Registrars, and other administrative staff who manage the filing of cases, scheduling, and other administrative tasks.
• Advocates and Legal Professionals: Advocates and legal professionals, including Senior Advocates and Advocates-on-Record, play a crucial role in presenting cases before the Supreme Court. Advocates-on-Record are registered practitioners who are eligible to file cases and plead on behalf of litigants.
• Library and Research Staff: The Supreme Court library is an integral part of the institution, providing extensive legal resources to judges and legal professionals. Research staff may assist judges in legal research and analysis.
• Security and Support Staff: The Supreme Court has security personnel to ensure the safety of the premises and those present. Support staff includes personnel responsible for maintenance, cleaning, and other logistical aspects.
• Committees and Commissions: Various committees and commissions may be constituted by the Chief Justice or the Supreme Court for specific purposes, such as judicial reforms, ethics, or other administrative matters.
• Supreme Court Bar Association (SCBA) is an association of lawyers who are authorized to practice in the Supreme Court. It plays a role in addressing the concerns of lawyers practising in the Supreme Court.
• Legal Aid and Pro Bono Services: The Supreme Court may have mechanisms in place to provide legal aid to those who cannot afford legal representation.
• Judicial Committees and Panels: Special committees or panels may be formed for specific tasks, inquiries, or recommendations related to the functioning of the judiciary.

Collegium System

• The Collegium system is not rooted in the Constitution. Instead, it has evolved through judgments of the Supreme Court.
• Under the system, the Chief Justice of India along with four senior-most Supreme Court judges recommend appointments and transfers of judges.
• A High Court Collegium, meanwhile, is led by the incumbent Chief Justice and the two senior-most judges of that court.
• In this system, the government’s role is limited to getting an inquiry conducted by the Intelligence Bureau (IB) if a lawyer is to be elevated as a judge in a High Court or the Supreme Court.
• The government can also raise objections and seek clarifications regarding the Collegium’s choices, but, if the Collegium reiterates the same names, the government is bound, under Constitution Bench judgments, to appoint them to the post. 

 Evolution of Collegium System

• In the First Judges case, the court held that the consultation with the CJI should be "full and effective".
• The Second Judges Case introduced the collegium system in 1993, as they ordered the CJI to consult a collegium of his two senior judges in the apex court on judicial appointments, such a "collective opinion" of the collegium would have primacy over the government.
• The Third Judges case in 1998, expanded the judicial collegium to its present composition of the CJI and four of its senior-most judges.

Procedure for replacement of Collegium System

• Replacing the Collegium system calls for a Constitutional Amendment Bill.
• It requires a majority of not less than two-thirds of MPs (Members of Parliament) present and voting in Lok Sabha as well as Rajya Sabha.
• It also needs the ratification of legislatures of not less than one-half of the states.

The concerns associated with the Collegium system

6. About the National Judicial Appointments Commission (NJAC)

• The Constitution (99th Amendment) Act, which established the NJAC and the NJAC Act, was passed by Parliament in 2014 to set up a commission for appointing judges,
  replacing the Collegium system.
• This would essentially increase the government’s role in the appointment of judges. 
• The laws were repealed in October 2015 after the Supreme Court struck them down.

Composition of NJAC

• The Chief Justice of India as the ex officio Chairperson.
• Two senior-most Supreme Court Judges as ex officio members.
• The Union Minister of Law and Justice as ex officio members. 
• Two eminent persons from civil society (one of whom would be nominated by a committee consisting of the CJI, Prime Minster, and the Leader of Opposition in the Lok Sabha, and the other would be nominated from the SC/ST/OBC/minority communities or women.

Direct taxes typically consist of several components, each targeting different sources of income or assets.

The main components of direct taxes include:

• Income Tax: This is the tax imposed on an individual's or entity's income, including wages, salaries, interest, dividends, rental income, and other sources of income. Income tax rates may vary depending on the level of income and other factors.

• Corporate Tax: Corporations are subject to corporate income tax on their profits. This tax is levied on the earnings of corporations and business entities.

• Capital Gains Tax: This tax is levied on the profit earned from the sale of assets such as stocks, bonds, real estate, and other investments. The tax rate may vary depending on how long the asset was held before being sold.

• Property Tax: Property tax is imposed on the value of real estate properties owned by individuals or entities. It is typically assessed annually by local governments based on the assessed value of the property.

• Wealth Tax: Some countries levy a tax on the net wealth or assets owned by individuals or entities above a certain threshold. This tax is often based on the total value of assets such as real estate, investments, cash, and other valuables.

• Inheritance Tax (Estate Tax): This tax is imposed on the transfer of assets from a deceased person to their heirs or beneficiaries. It is based on the value of the inherited assets and may vary depending on the relationship between the deceased and the heir, as well as the size of the estate

India's tax structure has three tiers: central government, state governments, and local municipal bodies. Each tier levies specific taxes. Here's a breakdown:

Level	Taxes Levied
Central Government	* Income Tax * Corporation Tax * Goods and Services Tax (CGST) * Customs Duty * Central Excise Duty (phased out with GST)
State Governments	* Value Added Tax (VAT) (replaced by GST for most goods and services) * State Excise Duty * Professional Tax * Land Revenue * Stamp Duty * Income tax on agricultural income (rare)
Local Municipal Bodies	* Property Tax * Octroi (mostly abolished) * Entertainment Tax (varies by state) * Local service taxes

 

Key Components:

• Direct Taxes: Income tax, corporate tax, wealth tax (not very common).
• Indirect Taxes: Goods and Services Tax (GST), customs duty, excise duty (mostly replaced by GST), VAT (mostly replaced by GST), sales tax (varies by state).

GST (Goods and Services Tax): Introduced in 2017, GST is a major reform that applies a single tax on the supply of goods and services across the country. It has replaced a multitude of indirect taxes, simplifying the tax system. GST has three components:

• CGST: Central Goods and Services Tax (collected by central government)
• SGST: State Goods and Services Tax (collected by state government)
• IGST: Integrated Goods and Services Tax (levied on inter-state transactions, collected by central government)

Net direct tax collections had stood at Rs 16.64 lakh crore in the preceding financial year 2022-23. Refunds stood at Rs 3.79 lakh crore in FY24, an increase of 22.74 per cent over the refunds of Rs 3.09 lakh crore issued in FY23 Income tax collections continued to be higher than corporate tax collections. Gross corporate tax collection (provisional) in FY24 was Rs 11.32 lakh crore, a growth of 13.06 per cent over Rs 10 lakh crore collected in the preceding year, while the net corporate tax collection stood at Rs 9.11 lakh crore, up 10.26 per cent from Rs 8.26 lakh crore in the previous financial year

 

6. What is the net direct tax?

 

"Net direct tax" typically refers to the total amount of direct taxes collected by a government after accounting for any refunds or rebates.

To calculate the net direct tax, you would start with the gross direct tax collections, which is the total amount of direct taxes collected from individuals and entities. Then, any refunds or rebates issued to taxpayers would be subtracted from the gross collections to arrive at the net direct tax.

The net direct tax collection is an important indicator of a government's revenue from direct taxes and its effectiveness in tax administration. It reflects the actual amount of revenue that the government receives from direct taxes after adjusting for any refunds or adjustments made to taxpayers

7. Major tax reforms in India

 

India has undergone several major tax reforms over the years to simplify the tax structure, improve compliance, and boost economic growth.

Some of the significant tax reforms in India include:

• Goods and Services Tax (GST): One of the most significant tax reforms in India, GST was introduced on July 1, 2017, replacing a complex system of indirect taxes including VAT, service tax, excise duty, and others. GST is a destination-based tax levied on the supply of goods and services, aimed at creating a unified national market, eliminating cascading effects of taxes, and streamlining tax administration.

• Direct Tax Code (DTC): The Direct Tax Code was proposed to replace the existing Income Tax Act, 1961, with a simplified, modernized, and taxpayer-friendly direct tax regime. Although the DTC has not been implemented in its entirety, certain provisions and reforms proposed in the code have been incorporated into the existing tax laws to improve efficiency and reduce litigation.

• Reduction in Corporate Tax Rates: In September 2019, the Indian government announced significant cuts in corporate tax rates to boost investment, promote economic growth, and make Indian industry globally competitive. The corporate tax rate for domestic companies was reduced from 30% to 22%, and for new manufacturing companies incorporated after October 1, 2019, the tax rate was further reduced to 15%.

• Benami Transactions (Prohibition) Act: The Benami Transactions (Prohibition) Act was enacted in 1988 to prohibit benami transactions and provide for confiscation of benami properties. In 2016, the government amended the Act to make it more stringent and effective in curbing black money and undisclosed income.

• Demonetization: In November 2016, the Indian government announced the demonetization of high-denomination currency notes (Rs. 500 and Rs. 1,000) to curb black money, corruption, and counterfeiting. The demonetization move was accompanied by various measures to promote digital transactions and increase tax compliance.

• Introduction of Insolvency and Bankruptcy Code (IBC): The Insolvency and Bankruptcy Code was introduced in 2016 to provide a comprehensive framework for the resolution of insolvency and bankruptcy cases in a time-bound manner. The IBC aims to promote ease of doing business, protect the interests of creditors and investors, and facilitate the resolution of stressed assets

 

 

 

For Prelims: Economic and Social Development-Sustainable Development, Poverty, Inclusion, Demographics, Social Sector Initiatives, etc. For Mains: GSIII: Indian Economy and issues relating to planning, mobilization, of resources, growth, development and employment

 

Previous Year Questions 1.Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India. Also, comment on the revenue implications of the GST introduced in India since July 2017. (UPC CSE GS III 2019)

 

 

Source: Indianexpress

 

MARINE HEATWAVES

 

 

 

1. Context

 

Just as heat waves refer to a higher-than-average temperature prevailing on land, Marine Heat Waves (MHWs) are defined by the unusual warming of ocean waters. In recent years, global warming has made MHWs more frequent and intense, but a new study now says this phenomenon is witnessed well beyond the surface 

 

2. About marine heat waves

A marine heat wave is an extreme weather event. It occurs when the surface
temperature of a particular region of the sea rises to 3 or 4 degrees Celsius above the
average temperature for at least five days. MHWs can last for weeks, months or
even years. 

 

The impact of marine heat waves on ocean life

• Marine heatwaves (MHWs) have significant and often devastating impacts on ocean life. Despite seemingly minor temperature increases of 3 or 4 degrees Celsius, these events can have catastrophic consequences for marine ecosystems.
• For example, along the Western Australian coast in the summers of 2010 and 2011, MHWs resulted in devastating fish kills, where large numbers of fish and aquatic animals died suddenly and unexpectedly within a short period and were confined to specific areas.
• Moreover, studies have shown that MHWs can lead to the destruction of kelp forests, which play a crucial role in marine ecosystems by providing habitat and food for many marine animals. The increased water temperatures associated with MHWs are detrimental to kelp, which typically thrive in cooler waters.
• Another significant impact of MHWs is coral bleaching, as seen in the tropical Atlantic and Caribbean in 2005.
• During this event, high ocean temperatures caused more than 80 per cent of surveyed corals to bleach, with over 40 per cent ultimately dying.
• Coral bleaching occurs when corals expel the algae living in their tissues, turning them completely white. This phenomenon severely stresses corals, reducing their reproductive capacity and increasing their vulnerability to fatal diseases.
• Since many marine animals rely on coral reefs for survival, damage to corals threatens their existence as well.
• MHWs also contribute to the growth of invasive alien species, which can disrupt marine food webs.
• Additionally, these events force species to alter their behaviour in ways that increase their risk of harm.
• For instance, MHWs have been linked to incidents of whale entanglements in fishing gear, further highlighting the far-reaching consequences of these heatwaves on marine wildlife.

 

 

3. How do Marine Heat Waves Impact Humans?

• Marine heatwaves (MHWs) not only affect marine life but also have significant impacts on humans.
• As ocean temperatures rise during MHWs, storms such as hurricanes and tropical cyclones can become more intense.
• Warmer temperatures lead to increased evaporation and heat transfer from the oceans to the air.
• Consequently, storms travelling across warm oceans gather more water vapour and heat, resulting in stronger winds, heavier rainfall, and more flooding when these storms make landfall.
• This heightened intensity of storms can lead to devastating consequences for human communities in affected areas.
• Furthermore, coral reefs, which are adversely affected by MHWs, are not only essential for marine wildlife but also for human populations.
• According to NOAA, approximately half a billion people rely on reefs for food, income, and protection. When MHWs destroy coral reefs, these human populations are also significantly impacted, facing disruptions to their food sources, livelihoods, and coastal protection.
• The socio-economic impacts of MHWs extend to coastal communities as well. For instance, an MHW over the northwest Atlantic Ocean in 2012 caused marine species accustomed to warmer waters to migrate northward and alter their migration patterns earlier than usual.
• This shift affected fisheries targeting these species in the United States, resulting in economic losses and disruptions to local communities.
• As global temperatures continue to rise, MHWs are projected to become more frequent, intense, and prolonged, exacerbating their adverse effects on both marine ecosystems and human societies.

 

4. Global warming affecting marine heat waves and oceans

• Global warming, driven by the increase in greenhouse gas emissions, is profoundly affecting marine heatwaves (MHWs) and the overall health of oceans. Studies, including one published in the journal Nature in 2018 titled 'Marine heatwaves under global warming,' reveal alarming trends.
• Over recent decades, MHWs have become longer-lasting, more frequent, and more intense due to soaring global temperatures. Between 1982 and 2016, the study found a doubling in the number of MHW days, with projections indicating a further increase by a significant factor under various warming scenarios.
• Crucially, the study attributes 87 per cent of MHWs to human-induced warming, emphasizing the direct link between anthropogenic activities and the intensification of marine heatwaves. This intensification is exacerbated by the oceans' role in absorbing approximately 90 per cent of the additional heat generated by greenhouse gas emissions since the Industrial Revolution.
• As a result, global mean sea surface temperatures have risen by nearly 0.9 degrees Celsius since 1850, with a notable increase of around 0.6 degrees Celsius over the last four decades alone.
• With global air temperatures on the rise, ocean temperatures are also increasing, leading to the escalation of MHWs. Compounding this issue, the onset of El Nino conditions, characterized by abnormal warming of surface waters in the equatorial Pacific Ocean, is further exacerbating heat extremes.
• Scientists warn that El Nino events are likely to intensify extreme heat events and could potentially break temperature records in various regions worldwide.
• The unprecedented impact of concurrent phenomena such as soaring global air and ocean temperatures, increased MHWs, and record-low Antarctic sea ice levels. The uncertainties regarding the future consequences of these trends, emphasise the urgent need for proactive measures to mitigate the escalating risks posed by climate change on marine ecosystems and human societies.

 

5. The Way Forward

 

Marine heatwaves are a serious threat to both marine ecosystems and human societies. Understanding the causes and consequences of MHWs is crucial for taking proactive measures to address climate change and protect our oceans and ourselves.

 

 

For Prelims: Marine Heatwaves, Coral Reefs, El Nino, Climate Change,  For Mains:  1. Explain the relationship between global warming and the increasing frequency and intensity of  Marine heat waves (MHWs). Assess the potential socio-economic and ecological repercussions of this phenomenon in the Arctic region. (250 words) 2.  Discuss the ethical implications of human activities contributing to Marine heat waves (MHWs) and the disproportionate impact they have on vulnerable coastal communities. (250 words) 3.  Imagine you are heading a national task force responsible for developing a comprehensive strategy to address Marine heat waves (MHWs). Outline your key priorities and action plan, taking into account scientific evidence, public participation, and sustainable solutions. (250 words)

 

Previous Year Questions   1. Consider the following statements: (UPSC 2022) 1. High clouds primarily reflect solar radiation and cool the surface of the Earth. 2. Low clouds have a high absorption of infrared radiation emanating from the Earth's surface and thus cause a warming effect. Which of the statements given above is/are correct? A. 1 only          B. 2 only           C. Both 1 and 2            D. Neither 1 nor 2     2. What are the possible limitations of India in mitigating global warming at present and in the immediate future? (UPSC 2010) 1. Appropriate alternate technologies are not sufficiently available. 2. India cannot invest huge funds in research and development. 3. Many developed countries have already set up their polluting industries in India. Which of the statements given above is/are correct? A. 1 and 2 only            B. 2 only              C. 1 and 3 only                  D. 1, 2 and 3   Answers: 1-D, 2-A

 

 Source: The Indian Express