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Taxmann's Whistle Blowers Protection Act 2014

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WHISTLE BLOWERS PROTECTION ACT, 2014

CHAPTER I PRELIMINARY

1. Short title, extent and commencement 1

2. Provisions of this Act not to apply to Special Protection Group 2

3. Definitions 2

CHAPTER II PUBLIC INTEREST DISCLOSURE

4. Requirement of public interest disclosure 6

CHAPTER III

INQUIRY IN RELATION TO PUBLIC INTEREST DISCLOSURE

5. Powers and functions of Competent Authority on receipt of public interest disclosure 8

6. Matter not to be inquired by Competent Authority 9

CHAPTER IV POWERS OF COMPETENT AUTHORITY

7. Powers of Competent Authority 10

8. Certain matters exempt from disclosure 11

9. Superintendence of Competent Authority over appropriate machinery 12

CHAPTER VI

15.

Whistle Blowers Protection Act, 2014

[17 OF 2014]1

An Act to establish a mechanism to receive complaints relating to disclosure on any allegation of corruption or wilful misuse of power or wilful misuse of discretion against any public servant and to inquire or cause an inquiry into such disclosure and to provide adequate safeguards against victimisation of the person making such complaint and for matters connected therewith and incidental thereto.

BE it enacted by Parliament in the 2[sixty-fifth year] of the Republic of India as follows:—

CHAPTER I PRELIMINARY

Short title, extent and commencement.

1. (1) This Act may be called the Whistle Blowers Protection Act, 3[2014].

(2)It extends to the whole of India 4[***].

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different provisions of this Act and any reference in any provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

COMMENTS

SECTION NOTES

1.1 Short Title [Section 1(1)]

This provision formally designates the legislation as the Whistle Blowers Protection Act, 2014.

1.2 Extent [Section 1(2)]

The Act extends to the whole of India.

1.Dated 9-5-2014.

2. Substituted for “Sixty-second year” by the Repealing and Amending Act, 2015, w.e.f. 13-5-2015.

3.Substituted for “2011”, ibid

4.Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.

S. 3 WHISTLE BLOWERS PROTECTION ACT, 2014 2

1.3 Commencement [Section 1(3)]

The Act does not come into force immediately upon its enactment. Instead, it requires:

A formal notification by the Central Government in the Official Gazette

The Central Government has the power to specify different dates for the commencement of different provisions of the Act.

Provisions of this Act not to apply to Special Protection Group.

2. The provisions of this Act shall not apply to the armed forces of the Union, being the Special Protection Group constituted under the Special Protection Group Act, 1988 (34 of 1988).

COMMENTS

SECTION NOTES

2.1 Complainant [Section 2(c)]

Refers to the person making a written or electronic complaint under the Act.

2.2 Disclosure [Section 2(d)]

A disclosure pertains to complaints about: Offences under the Prevention of Corruption Act, 1988 Wilful misuse of power or discretion causing demonstrable loss or wrongful gain.

Attempts or commission of criminal offences by a public servant. Mode of Disclosure: Must be made in writing, via electronic mail, or other electronic means.

Public Interest Disclosures: Includes complaints under section 4(2) of the Act.

2.3 Electronic Mail or Electronic Mail Message [Section 2(e)]

Includes any form of digital communication transmitted via computer systems or devices in text, audio, video, or other electronic formats.

2.4 Public Authority [Section 2(a)]

Any authority, body, or institution under the jurisdiction of the Competent Authority. Definitions.

3. In this Act, unless the context otherwise requires,—

(a) “Central Vigilance Commission” means the Commission constituted under sub-section (1) of section 3 of the Central Vigilance Commission Act, 2003 (45 of 2003);

(b) “Competent Authority” means—

(i) in relation to a Member of the Union Council of Ministers, the Prime Minister;

(ii) in relation to a Member of Parliament, other than a Minister, the Chairman of the Council of States if such Member is a Member of the Council of States or the Speaker of the House of the People if such Member is a Member of the House of the People, as the case may be;

(iii) in relation to a Member of the Council of Ministers in a State or Union territory, the Chief Minister of the State or Union territory, as the case may be;

(

iv) in relation to a Member of Legislative Council or Legislative Assembly of a State or Union territory, other than a Minister, the Chairman of the Legislative Council if such Member is a Member of the Council or the Speaker of the Legislative Assembly if such Member is a Member of the Assembly, as the case may be;

(

v) in relation to—

(A) any Judge (except a Judge of the Supreme Court or of a High Court) including any person empowered by law to discharge, whether by himself or as a member of any body of persons, any adjudicatory functions; or

(B) any person authorised by a court of justice to perform any duty, in connection with the administration of justice, including a liquidator, receiver or commissioner appointed by such court; or

(C) any arbitrator or other person to whom any cause or matter has been referred for decision or report by a court of justice or by a competent public authority, the High Court;

(

vi) in relation to—

(A) any person in the service or pay of the Central Government or remunerated by the Central Government by way of fees or commission for the performance of any public duty except Ministers, Members of Parliament and members or persons referred to in clause (a) or clause (b) or clause (c) or clause (d) of article 33 of the Constitution, or in the service or pay of a society or local authority or any corporation established by or under any Central Act, or an authority or a body owned or controlled or aided by the Central Government or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), owned or controlled by the Central Government; or

(B) any person who holds an office by virtue of which he is empowered to prepare, publish, maintain or revise an electoral roll or to conduct an election or part of an election in relation to elections to Parliament or a State Legislature; or

(C) any person who holds an office by virtue of which he is authorised or required to perform any public duty (except Ministers and Members of Parliament); or

(D) any person who is the president, secretary or other office-bearer of a registered co-operative society engaged in agriculture, industry, trade or banking, receiving or having received any financial aid from the Central Government or from any corpo-

ration established by or under a Central Act, or any authority or body or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), owned or controlled or aided by the Central Government; or

(E) any person who is a chairman, member or employee of any Central Service Commission or Board, by whatever name called, or a member of any selection committee appointed by such Commission or Board for the conduct of any examination or making any selection on behalf of such Commission or Board; or

(F) any person who is a Vice-Chancellor or member of any governing body, professor, associate professor, assistant professor, reader, lecturer or any other teacher or employee, by whatever designation called, of any University established by a Central Act or established or controlled or funded by the Central Government or any person whose services have been availed of by such University or any such other public authority in connection with holding or conducting examinations; or

(G) any person who is an office-bearer or an employee of an educational, scientific, social, cultural or other institution, in whatever manner established, receiving or having received any financial assistance from the Central Government or any local or other public authority, the Central Vigilance Commission or any other authority, as the Central Government may, by notification in the Official Gazette, specify in this behalf under this Act;

(vii) in relation to—

(A) any person in the service or pay of the State Government or remunerated by the State Government by way of fees or commission, for the performance of any public duty except Ministers, Members of Legislative Council or Legislative Assembly of the State, or in the service or pay of a society or local authority or any corporation established by or under a Provincial or State Act, or an authority or a body owned or controlled or aided by the State Government or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), owned or controlled by the State Government; or

(B) any person who holds an office by virtue of which he is empowered to prepare, publish, maintain or revise an electoral roll or to conduct an election or part of an election in relation to Municipality or Panchayats or other local body in the State; or

(C) any person who holds an office by virtue of which he is authorised or required to perform any public duty in relation to the affairs of the State Government (except Ministers and Members of Legislative Council or Legislative Assembly of the State); or S. 3

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