Homosexuality In Modern Day Society | Religious and Societal Views

Homosexuality In Modern Day Society | Religious and Societal Views Homosexuality is a romantic or sexual attraction or behavior among members of the same sex. It refers to an enduring patterns of or disposition to experience sexual, affection, or romantic attractions primarily to people of the same sex. It is an individuals sense of personal and social identity based on those attractions, behaviors expressing them, and membership in a community of those who share them. Homosexuality nowadays, leads to Same-Sex Marriage, according to Oxford English Dictionary; it is a legally or socially recognized marriage between two persons of the same biological sex or social gender. It is in which other country like Netherlands is in favor of Same-Sex Marriage; while other country, particularly the Philippines does not agree or even implement the Same-Sex Marriage. Since that the Philippines is the only Catholic country and Christian dominan country in Asia and it is 3rd in the world, we Filipinos live in a family-oriendted family. Hence, we are raised up with different values which include the Moral Values we obtain from the teachings of the Bible; the sacred book of Christianity. If a man also lie with mankind, as he lieth with a woman, both of them have committed an abomination: they shall surely be put to death; their blood shall be upon them. (Leviticus 20:13) There shall be no whore of the daughters of Israel, nor a sodomite of the sons of Israel. Thou shalt not bring the hire of a whore, or the price of a dog, into the house of the LORD thy God for any vow: for even both these are abominations unto the LORD thy God. (Deuteronomy 23:17-18) As years pass by, there are a lot of incidents which pertains to the Same-Sex Marriage. And as a growing community, authority speaks out and commented on the issue. Pope Benedict XVI gave his comment regarding the issue. He merely opposed to gay/lesbian marriage concerning about the environment, suggesting the law determining the differences between the sexes were threats to creation. Comments were made by the Pope addressing it to the Diplomats with the main theme of The Environment and the protection of Creation, whereas; To carry our reflection further, we must remember that the problem of the environment is complex; one might compare it to a multifaceted prism. Creature differs from one another and can be protected, endangered, in different ways, as we know from daily experience. One such attacks comes from laws or proposals which, in the name of fighting discrimination, strike at the biological basis of the differences between the sexes, Yet, freedom cannot be absolute, since man is not GOD, GODS CREATION. For man, the path to be taken cannot be determined by caprice or willfulness, but must rather correspond to the structure willed by the creator. (qtd in. Gay Marriage threat to Creation) In lieu with this, Pope Benedict XVI, disagree in Same-Sex Marriage. Our body is sacred and its sacredness leads to the respect of each and every one of us. It is indeed that each and every one of us has our own side on the issue Same-Sex Marriage. Each religious group that is existing right now has their own stand regarding the issue. Islamic law explicitly denounces homosexuality and the practice of homosexuality is a crime in many Islamic countries, including Iran and Saudi Arabia. Although the Presbyterian Churchs governing body has not explicitly addressed the issue of gay marriage, the church issued a ruling in 1997 prohibiting the ordination of homosexuals. Regional bodies and clergy, however, have challenged this ruling, causing a major rift among Presbyterians. Although the Episcopal Church has not explicitly established a position in favor of gay marriage, in 2006 the church stated its support of gay and lesbian persons and [opposition to] any state or federal constitutional amendment prohibiting gay marriages or civil unions. Furthermore, in 2009, the churchs national convention voted to give bishops the option to bless same-sex unions. While the Reform and Reconstructionist Jewish movements are ardent supporters of gay and lesbian rights, including the right of same-sex couples to wed, they do not require rabbis to officiate at the weddings of gay couples. The Conservative movement, which does not sanctify gay marriage, grants autonomy to individual rabbis to choose whether or not to recognize same-sex unions. The leadership of Orthodox Judaism has defined marriage as an institution between a man and a woman and therefore does not accept same-sex marriage. The essence of having a happy and healthy life is having a family. Family, in a sense that love and caring is within its family members. Sexual interactions between same sexes are not capable of having a family. Indeed, it is a very factual line that each of us agree. Same-Sex Marriage as a matter of fact is not socially accepted here in the Philippines. These may lead to the discrimination of the homosexuals, bisexuals, transgender and others who belong to the third sex. According to House Bill 1245, authored by Rep. Rozzano Rufino Ruffy Biazon, it is the amendment of the countrys Family Code to limit the marriage to natural born males and females only. Regards to this House Bill is the Total Ban of Same-Sex Marriage here in our country. On the other hand, Sen. Miriam Defensor Santiago filed Senate Bill No. 1276 which aims to bar the Same-Sex Marriages celebrated abroad from getting legal recognition here in the Philippines. This Bill seeks to correct the Family Code, which does not explicitly void Same-Sex Marriage which was solemnized abroad. Marriage is a Union founded on the distinction of sex. (qtd. in Bill 1276) As a Senate counterpart of House Bill 1245, Sen. Rodolfo Biazon filed Senate Bill No. 1575. A reaction to a number of rulings made by local courts which allow every citizen who are transsexuals to change their status from male to female. with recent developments in the field of medicine, it is now possible to allow or to change a persons sex organ to make it appear as that of the opposite sex. In this Bill, it prohibits marriage between two men or two women, whom one of it had a sex organ exchange in which the Vatican disagree. (House 1245) These Bills are all pending cases in the House Committee on Youth, Women and Family Relations. In which these Bills were merely discussed, evaluated and argued by the respectable Representatives and Senators of the Republic of the Philippines. Issues are made due to Same-Sex Marriage which leads to the societal problems and misunderstandings. We respect every human being in this world. Due to issues which damage the image of third sexes, many organizations and governing bodies were born, in order to protect the Civil Rights of each Third Sex. Each organization has its goal to end the discrimination and the criminalization towards the Third sexes. Laws protecting the Homosexuals were made and implemented. But there are only states who are merely implementing these laws. Gay Rights Movement, an organization organized in America, which efforts were made in order for the Homosexuals to be treated equally among others. It aims that each Homosexuals must be respected and must not experience Discrimination from others. (Gay 95) Many non profits, non partisan networks of the third sexes boomed here in the Philippines. These are Organizations and Individuals who are working towards achieving a society free from all forms of Discrimination, particularly those who are based on gender or sexual orientation. Lesbian and Gay Legislative Advocacy Network-Philippines was formally launched in 1999. Its purpose is to advance and protect the Human Rights and fundamental freedoms of each Filipino who belongs to the Third Sex, especially in the area of Politics and Legislations. Its advocacy is to push for laws that will promote the Third Sex Rights and Welfare. Indeed, campaigns were made to influence publics discourse on Sexuality and to raise the influence awareness of every Filipino regarding the situation of Lesbians and Gays. Another organization here in the Philippines is the LADLAd, a network of Lesbian, Gays, Bisexuals, and transgender Filipinos. An organization formed last September 1, 2003. Magladlad means to unfurl the cape that used to cover ones body as a shield. It simply means that each and every one of us who are experiencing something different relating to gender, must come out of the closet and reveals whats inside and to standout with dignity. And as a result, you will find yourself to be free and respectable. Ladlad run for a Party-list for Congress last elections and they bound to make History as the first ever political party which composed of different Filipinos from the Third Sex that will claim and reclaim the rights that the Third Sexes lost from years of homophobia and Discrimination. They aims to be the organization which will provide comfort to the Third Sex. And a sandigan of the needy homosexuals who are abused, simply because of belonging to the third Sex. Ladlad also aims the following platforms, whereas; Support for the Anti-Discrimination Bill that gives LGBT Filipinos equal opportunities in employment and equal treatment in schools, hospitals, restaurants, hotels, entertainment centers, and government offices. Re-filing of the bill to repeal the Anti-Vagrancy Law that some unscrupulous policemen use to extort bribes from gay men without ID cards; Setting up of micro-finance and livelihood projects for poor and handicapped LGBT Filipinos; Setting up of centers for Golden Gays, or old and abandoned LGBTs, as well as young ones driven out of their homes. The centers will also offer legal aid and counseling, as well as information about LGBT issues, HIV-AIDS, and reproductive health. These centers will be set up initially in the key cities/metropolitan areas of the Philippines Baguio, National Capital Region, Cebu and Davao. (Ladlad 101) They differ in names, but they have their same goals and achievements. Campaigning in prohibiting the Discrimination of the Third Sexes. Due to the issues and governing bodies which support Third Sex, effect cannot be vanished from this kind of scenarios. Each event that took place have effects. It may be Positive or Negative effects that can change or affects us, in a manner that we are concern in whats the real score between the issue- Same-Sex Marriage. According to Dr. Ambert, Same-Sex Marriage has possible positive and negative effect to children. She also stressed that through the vivid image that children saw in their Environment, really affects them in a good and bad manner. It is not whether children should be raised by same-sex parents, it is whether same-sex parents should be allowed to marry , or they ,must simply lived together-perhaps-with children under a status less than marriage, with reduced recognition and support by the state. (Same 97) Children would benefit led by a family composing of Same-Sex Marriage. Without question, civil marriage enhances the welfare of the community. It is a social institution of the highest importance. French v. McAnarney, supra. Civil marriage anchors an ordered society by encouraging stable relationships over transient ones. It is central to the way the Commonwealth identifies individuals, provides for the orderly distribution of property, ensures that children and adults are cared for and supported whenever possible from private rather than public funds, and tracks important epidemiological and demographic data..Where a married couple has children, their children are also directly or indirectly, but no less auspiciously, the recipients of the special legal and economic protections obtained by civil marriage..marital children reap a measure of family stability and economic security based on their parents legally privileged status that is largely inaccessible, or not as readily accessible, to non-marital children. Some of these benefits are social, such as the enhanced approval that still attends the status of being a marital child. Others are material, such as the greater ease of access to family-based State and Federal benefits that attend the presumptions of ones parentage. (qtd. In More on the Hawaii Same-Sex Civil Marriage Case.) Some would argue that when a state allows SSM, the public will gradually become more accepting of homosexual orientation and behavior. They will agree with professional mental health associations and recognize it as a normal, natural, unchosen and unchangeable sexual orientation for a minority of adults. This will reduce levels of discrimination, hatred, and oppression against gays and lesbians, and reduce the levels of ridicule that their children receive from fellow students. Dr. Ambert comments that: Lesbigays who have children often create a network of fictive kin or chosen family (friends, former partners, and willing relatives) for social and emotional support as well as to offer their children suitable adult role models of the other sex. This support network may be entirely gay but generally represents a mixture. This arrangement gives children many additional role models in their life, that children in families led by opposite-sex couples may not have. (Same 97) Many religious and social conservatives disagree completely with professional mental health organizations and believe that homosexuality is abnormal, unnatural, chosen and changeable. Most disapprove of equal rights for gays and lesbians, including the right to marry the individual that they love. Many believe that homosexual behavior is hated by God. If these beliefs are true, then one might argue: 1. Children raised in families led by same-sex parents would be continually exposed to homosexuality. They may choose to become gay or lesbian at a higher rate than those raised by a father and mother. 2. Men and women have very different personalities, brain structure, talents, etc. They are designed to fit into very different roles within the family. In order for children to be properly socialized, they need to be brought up by both a father and a mother. The long range effects on children who are brought up by two women or two men are unknown and can only be speculated upon. 3. God may punish same-sex parents. This might adversely affect the children in their family. 4. God may also punish the nation as a whole if SSM is legalized. That would harm all children in the nation. 5. Children of same-sex couples will be exposed to a great deal of ridicule and hatred by their fellow students. This could negatively affect their development. (Same 99) Issues concerning health has an effect on Same-Sex Marriage. Sexually transmitted diseases (also known as STDs or STIs for sexually transmitted infections) are infectious diseases that spread from person to person through intimate contact. STDs can affect guys and girls of all ages and backgrounds who are having sex it doesnt matter if theyre rich or poor. () Unfortunately, STDs have become common among teens and also sex by the same-sex. Because same gender which is having sex is more at risk for getting some STDs, its important to learn what you can do to protect yourself. STDs are more than just an embarrassment. Theyre a serious health problem. If untreated, some STDs can cause permanent damage, such as infertility (the inability to have a baby) and even death (in the case of HIV/AIDS). Some of the things that increase a persons chances of getting an STD are: Sexual activity at a young age. The younger a person starts having sex, the greater his or her chances of becoming infected with an STD. Lots of sex partners. People who have sexual contact not just I I ntercourse, but any form of intimate activity with many different partners are more at risk than those who stay with the same partner. Unprotected sex. Latex condoms are the only form of birth control that reduce your risk of getting an STD. Spermicides, diaphragms, and other birth control methods may help prevent pregnancy, but they dont protect a person against STDs AIDS is one of the most serious, deadly diseases in Human history. More than 20 years ago, doctors in the United States identified the first cases of AIDS in San Francisco and New York. Now there are an estimated 42 million people living with HIV or AIDS worldwide, and more than 3 million die every year from AIDS-related illnesses. According to Oxford dictionary, AIDS is caused by the human immunodeficiency virus (HIV). HIV destroys a type of defense cell in the body called a CD4 helper lymphocyte (pronounced: lim-fuh-site). These lymphocytes are part of the bodys immune system, the defense system that fights infectious diseases. But as HIV destroys these lymphocytes, people with the virus begin to get serious infections that they normally wouldnt that is, they become immune deficient. The name for this condition is acquired immunodeficiency syndrome (AIDS). As the medical community learns more about how HIV works, theyve been able to develop drugs to inhibit it (meaning they interfere with its growth). These drugs have been successful in slowing the progress of the disease, and people with the disease now live much longer. But there is still no cure for HIV and AIDS. Hundreds of same-sex who are engaged in sex become infected with HIV each year. HIV can be transmitted from an infected person to another person through blood, semen (also known as cum, the fluid released from the penis when a male ejaculates), vaginal fluids, and breast milk. The virus is spread through high-risk behaviors including: unprotected oral, vaginal, or anal sexual intercourse (unprotected means not using a condom) sharing needles, such as needles used to inject drugs (including needles used for injecting steroids) and those used for tattooing. (AIDS 25) We have a great part on this issue, as well as it has a big impact to us, not only to us, but also, to the society. As a student, I am disagreeing at Same-Sex Marriage. Its just simply because that my principle for this situation is that god created only men and women nevertheless, third sex is written in the bible. And having sex with the same gender is a big sin. And as for my contribution, I am one of the few people who respect their lifestyle, because we are all created equally in the image and likeness of God. And I do believe that we are all part of a big and happy family.

Faith and Hope in Business Essay

Faith in business is having trust and confidence in whatever you set out to do, regardless of circumstances or condition, such as economic recession or an entity’s ability to continue as a going concern. Faith in business is some fixed points of reference for business leaders to stay ethically and professionally. Faith in business is like a compass for many CEOs. For Ford Motor Company, Episcopalian is the compass for Henry Ford. For Whole Food, Buddhism is the compass for John Mackey. Hope in business is the belief that things will get better, whether the financial data or evidence indicates it will or not. Hope in business is like a road in the world; there was never a road, but when many people walk on it, the road comes into existence. The difference between faith and hope in business is that hope always looks to the future, while faith is now. Moreover, hope is a subset of faith. Entrepreneurs must have hope to have faith, but they don’t have to have faith to have hope. Faith always inspired entrepreneurs to do fearless action, but hope doesn’t do that. Faithful business does not always aim at profit; one of the most typical examples of this is Chick-fil-A, a company that has been well known for operating on Christian principles and values. To honor the biblical teaching to rest on the Sabbath, Chick-fil-A always closes on Sundays, thus forgoing one of the highest revenue days of the week for the restaurant industry. Another typical example of faith in business is the operation of the Grameen Bank Project, which object was to extend banking facilities to poor locals in rural Bangladesh. On the other hand, hope in business can be just simply that entrepreneurs hope their entities could make an acquisition in the future, such as Google hope to acquire Linux and replace Chrome OS to have their own official OS exclusively for PCs’ and combine it with all the Features and Design of Chrome OS to become more powerful than ever.

How to Write Radio Drama Essay

Here are some horrible truths: Most radio drama is very badly written. Radio drama is an endangered species. It has never taken a hold of mainstream programming on commercial radio in the UK. It used to be the mainstream in the States and Australia but lost out to TV in the middle to late fifties. It is under threat within public radio services including the BBC because of the pressure of monetarist ideology and the fact that authors and radio drama directors have been too complacent. IRDP is a significant oasis and continues to support the principle of the original play. Ground rules The Beginning The beginning is everything. If this part of it does not work you are ‘up shit creek without a paddle’. Your listeners will desert you. You have failed. You do not exist as a dramatist. Booo! The Moment of Arrival This is how you drop your listeners into the story. Don’t give them a warm bed with comfortable pillows and a hot water bottle. The background and sub-text of previous histories is better explored through revelation in dramatic action. So parachute your listener into a top dramatic moment. Not the climax. That would be premature. Find the MOMENT to join the story. Avoid the slow snail’s explicatory route. Kick ’em into a high energy trip and whoosh them through the rapids. Structure Set up†¦struggle†¦resolution. You can reverse this if the set-up is more dramatic and explosive than the resolution. Regard your play as a series of phases The Plot This is the story with lots of twists and turns. The more the merrier. Most listeners like good exciting plots. Without a good plot you’re eating a souffle that has gone flat. You need plot, more plot and more plot. Run at least two story lines. Two sub plots would be interesting. Keep the plots linked logically within the same play. The best system is a major and a  minor storyline linked to one another. Get them to come together at the end. Surprise People are hungry for entertainment. If they wanted boredom they would be filling out their tax returns instead of listening to your radio play. Make people afraid, but also excited. Character Your main character must have the sympathy of the audience. Your audience has to identify with your main character. If this does not happen you have created a failure. Booo! Conflict Drama = conflict = audience. There has to be an emotional, financial, human, moral, physical struggle so your listeners can laugh or cry. Yes, you want your listeners to laugh or cry or laugh and cry. If you don’t, give up. Polarities or Extremes The art of story telling is exploring the extreme limits of our psychological or physical existence. To pitch one polarity against another. The Climax I apologize for the sexual metaphor. But there is something in this. The better sex has foreplay, development, sustained excitement, surprise and affection, nay love followed by an explosion of ecstasy. Good radio drama is not all that different. If you don’t use it, you lose it. Dialogue This is how we engage dramatically with the world. Characters inform, argue, amuse, outrage, argue through the ebb and flow of dialogue. When we do we talk and that is how great radio plays are made†¦..by talking in dramatic dialogue. Atmosphere / Ambience This sets the emotional spirit of the play. It determines whether your  listeners believe in the world that you have created. Worlds are not created by dramatic dialogue alone. There is attitude and atmosphere. This is determined by detail and relevant detail. It could be in a sound effect. It could be in the writing. It could be in the music. It could be in everything. But the result is that the fifth dimension of radio writing – the imagination of the listener – is stimulated to become a picture palace of the mind. Emotion Got to be there. You have to generate an emotional response from the audience†¦.preferably to the main character†¦.also not so strongly in relation to the other characters. Emotion = love, hate, admiration. Never mind about the type of emotion†¦..concentrate on whether it is there or not. Emotional connection between the writing and the listener = good radio drama. Balance Character and Plot You have to have both. You cannot trade. One can predominate over the other. Where they are balanced equally†¦.it can only work if characterisation relates to plot development. If your main plot is character intensive, make sure that your minor plot is plot intensive. Purpose Crook’s golden rule is that every word, every line, every scene must serve a dramatic purpose in terms of characterisation and plot development. Drop anything that does not have a dramatic purpose. Tension and Humour To stop the listener dropping off or switching off, maintain the tension always and throw in the humour. Tension, humour, tension, humour, tension humour†¦like the foxtrot..Make the emotional rhythm of the play dance on the listener’s heart and mind. Charm and alarm, charm and alarm. But they’ve got to be linked. Your character uses humour to react to the tension in the scene or play. Keep one character who uses humour to deal with difficult situations. Make sure the humour is verbal. Slapstick belongs to a different  type of play or entertainment. Make sure you do not have characters taking it in turns to be funny. This is not stand up comedy or sitcom. Make sure that the character who uses humour has a consistent sense of humour. Get your listener inside the world of your play. How? a. Sympathy or empathy with the main character. b. A bloody good set up. c. A big, nasty antagonist or villain. d. Great Plot†¦Great Story†¦.twists and turns. e. Crisis at the beginning is dramatic and a great start. f. Emotional intensity. Hit some high points. g. Escalating conflict so the structure climbs with tension and humour. h. Strike the colours with detail so there’s an atmosphere, mood†¦ambience. I. Modulate charm with alarm†¦humour with tension†¦tension with humour†¦funny policeman nasty policeman. j. Surprise, surprise†¦that’s what you do to the listener, through the plot. The principle of developing scenes 1.Introduction. 2.Character one†¦goal and objective. 3.Character two†¦goal and objective. 4.Purpose of scene in overall plot. 5.One of the characters achieves a goal. 6.Link to the next scene by introducing or pointing to location of next scene or presence of character in next scene. Question marks in the mind of the listener. Always keep one, better two or three The Principle of Character 1.Believable and recognisable. 2.Purpose within the plot. 3.Characters have to have function. Character has to be consistent with function. 4.Characters have to be intentional. 5.Start with a stereotype to ensure rapid recognition, then twist the stereotype. Challenge the homily that there is nothing new under the sun by making it new under the moon. 6.Give each character a dominant physical or behavioural characteristic. Make the dominant characteristic purposeful. Make it extreme. 7.Your main character must be active. 8.Active character / urgent plot. The character’s energy has to fight the urgency of the plot and the urgency of the plot makes the character more energetic. The principle of Hero / Heroine 1.Listeners look up to main characters, want to admire them because we all want heroes and heroines in our lives. Life’s eternal fantasy that transcendent people and transcendent moments conquer adversity. 2.If you are very clever you can transfer the hero from the obvious to the humble and make great the inferior or character who has greater potential for human dignity. 3.Charisma. Characters need intensity and conviction. They may not be perfect but they are attractive. You cannot identify with people who are unlike ourselves†¦too perfect, no beliefs†¦take themselves too seriously†¦lack a sense of humour.. 4.Give your characters private moments when they drop their guards and allow us into their minds and hearts. Make the listener privileged. Use this moment for revelation. 5.The main character has to change and has to be changed by the plot. 6.You must have a main character and secondary characters. Your main character changes. Your secondary characters are probably more singular in their characteristics. Your secondary characters are already committed. Your main character is still weighing up the options. 7.You must have characters who are extreme in relation to each other†¦characters that are different make drama. Where are we now? Well, we should be here†¦. a. The main character is in the middle of the story. b. You’ve used dominant characteristics. c. The listener likes the main character. d. The listener cares what happens to the main character. e. The listener hates the antagonist. f. The main character is developing. Principles of Dialogue a. Dialogue must be a response to a situation, plot or action. b. Dialogue must be a response to each character in the scene. c. Dialogue must be comic relief. d. Dialogue must connect to the next scene. e. Avoid reflective, passive and neutral. Go for active, and direct and emotional. f. Dialogue must be believable by being specific†¦by being specific to the character’s background and emotional state. g. If dialogue is reacting to action or situation then it must be dramatic and poised on polarities. The goals of the characters in each scene should be different. h. Dialogue should be continuous. Tip†¦characters often take a tag by repeating the last word spoken by the first character. i. Dialogue must relate to function. j. You can mix direct with indirect between two characters because they have different goals. k. Humorous dialogue is not a character telling a joke but a line or lines responding to the dramatic situation. l. Heightened dialogue vs naturalistic dialogue. Heightened language is the language of the theatre†¦high octane communication†¦poetic, philosophical†¦charged..the expression of the playwright†¦It serves not only the development of the plot and character, but it also presents the view of the writer. Works well in radio. But there is now a tendency for more naturalism. Radio producers like to go out on location and explore realism. In these situations you must stick to natural dialogue. Principles peculiar to Radio 1.The inner existence. 2.The tension and conflict between the interior and exterior. 3.More psychological. 4.Easier to explore the real and the surreal and to delineate the line between the two. 5.Have to work in the fifth dimension†¦the energy of the listener’s imaginative participation. 6.The interior existence offers exploration of personal thoughts, fantasies, emotions and conflicts. 7.All  levels of external conflict can be explored. 8.The precipitating event through plot has to threaten the inner life of the main character. This is the kick-off in radio drama. 9.The end or resolution in radio drama is more deeply rooted in the emotional equilibrium and insight of the main character. Changes are internal as well as external. 10.Time transposition and translocation are faster and more rapid and more complicated. Flashbacks†¦flashforwards†¦ different ages. 11.Radio requires less rather than more characters. Characterisation needs to be strong and fascinating. 12.Maintain the focus of the main character and plot. 13.Economy of words underlines subtextual surprise and engagement with the listener’s imagination. 14.Wit is vital because language is so important†¦cleverness with words†¦energy with words..humour with words†¦Wit is advanced by surprising the listener†¦being aggressive with the listener..being fast, short and clever with the listener. 15.Irony is pathos and bathos. It’s conflict between the inner life and outer action. Other radio drama producers in the world Norway: NRK kulturkanalen, P2 RODD- 0340, Oslo, Norway. Swedish Radio, SR S-105 10 Stockholm, Sweden. YLE Finnish Broadcasting Company Radio, PO Box 79 FIN-00024 Yleisrdio, Finland. HR, Hessischer Rundfunk Bertramstrasse 8, 60320 Frankfurt am Main, Germany. DR Danmarks Radio, Radio Drama Department, Ewaldsgade 3-9, DK 2200, Copenhagen N Denmark. ABC Australia, ABC Ultimo Centre, Level 5, 700 Harris Street, Ultimo NSW 2007. CBC-SRC, Radio Drama Department, Box 500, Station A, Toronto, Ontario, Canada MSW 1E6 SDR Suddeutscher Rundfunk, Neckarstrasse 230, 70190, Stuttgart, Germany. Radio Television Hong Kong, Broadcasting House, m 30 Broadcast Drive, Kowloon, Hong Kong, China. Other radio drama producers, SABC, South Africa, Los Angeles Theatre Works, LA, California, Public Radio, New Zealand.

Taxability on Sale of Agricultural Land - Free Essay Example

Sample details Pages: 7 Words: 2226 Downloads: 4 Date added: 2017/06/26 Category Economics Essay Type Research paper Did you like this example? Taxability on sale of Agricultural Land How to determine whether a land is agricultural land or not? Æ’Ëœ Agriculture income and sale of Agricultural Land Considering the effect of combined reading of the section 2 (1A) and 2 (14), the High Court has observed that capital gains arising from sale of land used for agricultural purposes would be revenue derived from such land and therefore, agricultural income within the definition under section 2 (1A) with the result that the parliament would have no competence to tax such agricultural income. On appeal, the Supreme Court held, reversing the High Court decision, that the retrospective insertion of the explanation to section 2 (1A), with effect from 1/4/1970 had superseded the view of the High Court and the declaratory retrospective amendment would apply during the pendency of this appeal.[1] In view of the said explanation, income arising from the lands referred to in clause (a) and clause (b) of Section 2 (14) (iii) could not be treated as agricultural income. Thus, the income derived from sale of such agricultural lands could not be treated as à ¢Ã¢â€š ¬Ã‹Å"agricultural income.à ¢Ã ¢â€š ¬Ã¢â€ž ¢[2] Don’t waste time! Our writers will create an original "Taxability on Sale of Agricultural Land" essay for you Create order Æ’Ëœ The definition of Capital Asset and Agricultural Land Section 2 (14) defines capital asset. Section 2 (14) (iii)[3] defines agricultural land. Agricultural Land prescribed in provision (a) and (b) of section 2 (14) (iii) are to be considered as à ¢Ã¢â€š ¬Ã‹Å"Capital Assetà ¢Ã¢â€š ¬Ã¢â€ž ¢ and inevitably the capital gain coming out of transfer of such land would be taxable. Therefore, capital asset comprised of lands situated within municipality or cantonment having a population of not less than ten thousand according to relevant census.[4] Just as agricultural income is exempt from tax under section 10 (1), capital gain arising from the transfer of agriculture land in India was exempt from tax in all the cases prior to 1970. However, this sub clause was amended by the Finance Act, 1970 with effect from the assessment year situate in the urban and semi-urban areas specified in the sub-clause or in their vicinity notified by the Central Government. At the same time clause (viii) was inserted in section 47 to exempt from capital gai ns tax any transfer of agricultural land in India affected before 1970, March 1.[5] Punjab and Hariyana High Court has held that by the 1970m amendment of section 2 (14) (iii), certain specified field lands situated in urban areas or semi-urban areas were brought within the definition of à ¢Ã¢â€š ¬Ã‹Å"capital assetà ¢Ã¢â€š ¬Ã¢â€ž ¢. Hence, Capital Gains arising on sale of such agricultural lands were liable to be taxed under section 45.[6] Exemptions: Æ’Ëœ Applicability of Section 10 (37):- If the below mentioned conditions are satisfied then Section 10 (37) would be applicable and sale of agricultural land would be exempted from tax under the head Capital Gains. The Assessee is an Individual or a Hindu Undivided family. He or It owns an agricultural land situated in urban area mentioned in Section 2 (14) (iii) (a) or (b). There is a transfer of the agricultural land by way of compulsory acquisition or the consideration for the transfer is approved or determined by the Central Government (not by a State Government) or RBI. The Agriculture land was used by the assessee (and/or his parents if the land was owned by an individual) for agriculture purpose during 2 years immediately prior to the date of transfer. The asset may be long term capital asset or short term capital asset. Capital gain arises from compensation (and/ or additional compensation) or consideration which is received by the assessee after March 31, 2004.[7] Æ’Ëœ Applicability of Section 54B:- (Exemption) Who can claim the exemption: Only an Individual is eligible to claim exemption under this section.[8] A Hindu Undivided Family cannot claim exemption under section 54B.[9] Which specific asset is eligible for exemption: Any short term or long term capital asset (being agricultural land), if it was used by the individual (or his parents) or by Hindu Undivided Family, for agricultural purposes at least 2 years immediately before the transfer. Which asset the taxpayer should acquire to get the benefit of the exemption: Agricultural land (may be in rural area or urban area).[10] What is the time limit of acquiring the new asset: within 2 years from the date of the transfer.[11] How much is exempt: investment in the new asset or capital gain, whichever is lower Is it possible to revoke the exemption: if the new asset is sold within 3 years of its acquisition, exemption will be taken back. For calculating capital gain n transfer of new asset, cost of acquisition will be calculated.[12] Æ’Ëœ The subjective test to determine agricultural land is taxable or not The expression à ¢Ã¢â€š ¬Ã‹Å"agricultural landà ¢Ã¢â€š ¬Ã¢â€ž ¢ is not defined either in constitution or in the Income Tax Act. it, therefore, must be given the meaning which it ordinarily bears in English language and as understood as common parlance.[13] What really needs to be shown is the connection with the agricultural purpose and user, and not the mere possibility of the user of the land, by some possible future owner. It is not the mere potentiality, but the actual condition and intended user. The intention of the owner has to be shown related to intended agricultural use.[14] Gujrat High Court gave numerous tests in this aspect: Whether the land was classified in the revenue record as agricultural and whether it was subject to the payment of land revenue? Whether the land was actually or ordinarily used for agricultural purposes at or about relevant time? Whether, such user of the land was for a long period or whether it was of a temporary character or by way of a stopgap arrangement? Whether the income derived from the agricultural operations carried on in the land bore any rational proportion to the investment made in purchasing the land? Whether the land on the relevant date had ceased to be put to agricultural use? If so, whether it was put to an alternative use? Whether the cesser or the alternative user was of permanent or temporary nature? Whether the land, though entered in revenue record, had never been actually used for agriculture, that is, it had never been ploughed or tilled? Whether the owner meant or intended to use it for agricultural purposes? Whether the land was situated in a developed area? Whether its physical characteristics, surrounding situation and use of the lands in adjoining area were such as would indicate that the land was agricultural? Whether the land itself was developed by plotting and providing roads and other facilities? Whether there were any previous sales of portions of the land for non-agricultural use? Whether an agriculturalist would purchase the land for agricultural purposes at the price at which the land was sold and whether the owner would have sold the land valuing it as a property yielding agricultural produce on the basis of its yield?[15] Other tests are: Classification and assessment of the land to land revenue; Whether agricultural operations are carried on; Intention of the owner [a temporary user of the land either for agricultural or non-agricultural purpose is not important, the real intention of the owner is to be ascertained]; Character of the adjoining lands. If the character of the adjoining lands are agricultural then the presumption would be in favour of holding that the land is in question was also an agricultural land.[16] In the above case, it was also suggested that the application of one or more criteria by itself will not be a safe guide for determination of the question. It will depend upon all the facts and circumstances of the case and an overall view of the situation pertaining to the land in question.[17] The mere presence of the trees on the land will not make it agricultural, especially when it is situated in the heart of the town and is surrounded by residential buildings. The question whether a land is agricultural or not, does not only depend upon the intention of the owner to use the land or on the fluctuating or ambulatory intention of the owner. The criterion must be more definite and more objective, something related to the nature and character of the land. On the facts of the case, the Tribunal was held justified in holding that the land in question was not an agricultural land.[18] Æ’Ëœ Burden of proof The burden of proof that a particular area is an agricultural land and does not fall within the contours of Section 2 (14) (iii) (a) / (b) is on the assessee.[19] The assessee must prove that the land in question was an agricultural land at the time of transfer.[20] Where the assessee has produced cogent evidence to support his contention that the land concerned was agricultural land and the department wants to controvert the contention then the department has to lead convincing evidence on this point.[21] Where an agricultural land was sold for non-agricultural purposes and the permission for the non-agricultural use was granted to the purchaser a couple of months after the purchase and the purchases had paid potential non-agriculture value of the land. The Gujrat High Court held that the presumption was that the land was of agricultural nature. Hence there was o capital gain.[22] Æ’Ëœ Presumption of agricultural land Once the assessee establishes that the land in question was continuously used for the agricultural purposes, a prima facie presumption arising from such user is that that the land in question continues to be agricultural land. The price paid or received and/or the situations of the particular land in a well developed area do not displace that presumption. The presumption can only be rebutted by showing that the land was not an agricultural land and the current agricultural user of the land was a stop-gap arrangement pending some other user.[23] If the agricultural operations are carried on on any land when land is transferred, and further, if the entries in the revenue records show that the land is agricultural land, then a presumption arises that the land is agricultural in character. Now unless that presumption is rebutted by evidence led by revenue, it must be held that the land was agricultural in nature at the time when it was transferred.[24] Where the area surrounding the land in question was developed as housing colonies and agricultural operations were stopped on that land, it was held that the resumption of agricultural operations on the land could not make the land agricultural land and hence, the land in question was non-agricultural land.[25] Where a land (i) situated within Municipal Limits, (ii) included in a proposed town planning scheme, (iii) and allowed to be sold for residential purposes, but (a) since its purchase in 1939 till its sale in 1967, the land was cultivated with the aid of tractor for agricultural purposes and (b) there was no regular road to the land. It was held that the land in question was an agricultural land and the potential non-agricultural value attached to the land could not interfere with its agricultural character at the time of sale. Therefore, the land was held to be agricultural in nature and character. Hence, no capital gain would be leviable.[26] Æ’Ëœ Forest lands à ¢Ã¢â€š ¬Ã¢â‚¬Å" whether agricultural Forest lands covered by trees of spontaneous growth cannot be termed as agricultural lands unless there is some evidence to show that such land had been, in some way, set apart or earmarked for or linked up with an agricultural purpose by its owners or occupiers.[27] In another case, the assessee was the owner of the rubber plantations, purchased some forest lands for extending its plantations. Subsequently, the part of the land was sold. The Tribunal observed that the assessee used the land merely to extract timber and had not planted any trees. The tribunal held that the land was not an agricultural land.[28] Æ’Ëœ Trees on agricultural land do not form part of land The principle that what is attached to land belongs to land is not applicable to India.[29] Thus, trees which stand on agricultural land are not part of à ¢Ã¢â€š ¬Ã…“agricultural land in Indiaà ¢Ã¢â€š ¬Ã‚  within the meaning of Section 2 (14) (iii). These are capital assets and profits arising from their sale are assessable as capital gains and do not constitute agricultural income.[30] [1] 1 K B Bhatnagar, Direct Tax Digest (1922-2011), (9th ed. 2011) 155 [2] Union of India v. S. Muthayam Reddy, (1999) 240 ITR 341 (SC) [3] Income Tax Act, 1961 [4] Singhai v. UOI, 247 ITR 150 (SC) [5] 1 Kanga Palkhivala, The Law and Practice of Income tax, (10 ed. 2014) p. 86 [6] CIT v. Shiv Chand Satnam Paul, (1998) 231 ITR 663 (PH) [7] Dr. Vinod K. Singhania Dr. Monica Singhania, Studentà ¢Ã¢â€š ¬Ã¢â€ž ¢s Guide to Income Tax, (50th ed. 2014-15) 403 [8] Darapeni Chenna Krishnayya v. CIT, (2007) 291 ITR 98, 104 (AP) [9] CIT v. Deverajulu, (1992) Tax LR 791 [10] 2 K B Bhatnagar, Direct Tax Digest (1922-2011), (9th ed. 2011) 3084 [11] Jai Narayan v. ITO, (2008) 306 ITR 335, 339 (Punj) [12] Section 54B, Dr. Vinod K. Singhania Dr. Monica Singhania, Studentà ¢Ã¢â€š ¬Ã¢â€ž ¢s Guide to Income Tax, (50th ed. 2014-15) 444 [13] 1 K B Bhatnagar, Direct Tax Digest (1922-2011), (9th ed. 2011) 275 [14] CWT v. Officere in Charge (Court of wards) (197 6) 105 ITR 133 [15] CIT v. Siddharth J. Desai, (1983) 139 ITR 628, 638-39 (Guj) [16] Addl. CIT v. Tarachand Jain, (1980) 123 ITR 567 (Pat) [17] id [18] Syed Rafiqur Rahman v. CWT, (1970) 75 ITR 318 (Pat) [19] CED v. V. Venugopal Verma Rajah, (1976) 105 ITR 593s [20] Kalpetta Estates Ltd. v. CIT, (1990) 185 ITR 318, 322 (Ker) [21] CWT v. Officer in Charge, (1976) 105 ITR 133 [22] Maganlal Morarbhai v. CIT, (1979) 118 ITR 224 (Gu)j [23] Gemini Pictures Circuit p. Ltd. v. CIT, (1981) 130 ITR 686 (Mad) [24] Motibhai D. Patel v. CIT, (1981) 127 ITR 671, 675 (Guj) [25] Yashwanti R. Bhatt v. CWT, (1978) 114 ITR 318 (Guj) [26] CIT v. Manilal Somnath, (1977) 106 ITR 917 (Guj) [27] CED v. V. Venugopal Verma Rajah, (1976) 105 ITR 593, 599 (SC) [28] Kalpetta Estates Ltd. v. CIT, (1990) 185 ITR 318 [29] Vallbhadas Narainji v. Development Officer, AIR 1929 PC 163 [30] Travencore tea estate co. ltd. v. CIT, (1974) 93 ITR 314 (Ker)