32nd Issue of UTH-N-YNG by JAY-HO

Sashin Shah, Bhavik Veera, President (JAY-HO) Sashin Deepak Shah from is a native of Kutch, Gujarat currently residing at Matunga, Mumbai. Sashin is a post graduate in Event Management and is an Event Management professional since 2004.

Married to Prerana Shah also a native of Kutch, Gujarat, and has a 5 years old daughter. Currently Sashin owns a wedding Planning Company called Vivaah Planners and an Event Management Company named The E-Factory.

The idea behind JAY-HO is to unite Jain Youth and create a platform for their talents and present to it to the world.

UTH-N-YNG was generated as an idea for all the Jain Youth to be aware about not only about Jainism & Jain Current Happenings but also to get an overview of what is happening around the world. With sections like Technology, Food & Lifestyle, Travel, Finance & Tutorials UTH-NYNG will be a one-stop-shop for all the info required for the youth.

A.T.M (Artistic Talent Management) was specially designed by Sashin as he is from the field of Event Management and gets many chances to present new talent to the world may it be for Singing, Dancing, Acting, Art & Crafts or Speech. “My idea is to get the Jain community to such a level where every ones knows a Shah, Gala, Mehta or Jain as much as they know any Kapoor, Khan, Chopra or Kumar” says Sashin Shah. “Hope we are able to fulfill our dreams for a better future”

JAY-HO!

President (JAY-HO) Bhavik Vinod Veera, a choreographer by passion has done MBA in Marketing and owns a dance company named Spunk Dance Company. Bhavik is a native of Kutch, Gujarat and is currently residing in Panvel, Navi Mumbai. Being passionate about dance, Bhavik likes to bring creativity and emotions through his dances.

His idea behind JAY-HO is to unite Jain Youth and give platform to the hidden talents of Jain Youth and take them to the higher level. As he always says, “STAY TUNED.STAY UNITED” UTH-N-YNG magazine is created especially for all Jain Youth not only giving information of what’s happening around but also giving them opportunity to express their views and ideas and helping them to create better future.

A.T.M – Bhavik says, it is an initiative taken by his friend and colleague Sashin Shah and he liked the idea behind it. As a choreographer, he too likes to present new talent from dance field.

He says, “Anyone can become Michael Jackson or Shah Rukh Khan or Ranbir Kapoor or Katrina Kaif, but end of the day it’s only you who carries your own personality”.

JAY-HO!

The Removal of Poverty After the austere vow the Mahashraman acquired Manahparyav Jnan which allowed him to perceive the feelings and thoughts of all beings. His heart was filled with equanimity and compassion. His face beamed with a spontaneous smile. He walked with firm and steady steps towards the jungle without turning around or hesitating.

Suddenly there was a feeble call from behind. The call of a pain filled heart retards the movement of a Mahashraman also. Next moment a wiry and weak Brahman, moving briskly with the help of a stick, arrived and fell at the feet of the Mahashraman. Tears were flowing from his eyes and there was an expressive pain on his pitiable face. he uttered humbly, "Prince Vardhaman!

Kindly liberate me; give me something; remove my poverty."

Shraman Mahavir recognized the old man to be Som Sharma of Brahmankund. Long back he used to come to king Siddharth’s court. The charitable king extended him all help by giving what he needed. He was happy then. But he was not seen after the king’s death.

Som Sharma said, "Prince, I wandered around from one state to another after the death of king Siddharth, my mentor. Wherever I went, my bad luck followed me. After two years of wandering in vain, I have returned home this morning. On my return my family members informed me about your year long charity. Everyone got what he desired, but I, the ill-fated, got nothing from your charitable hands. Prince! As soon as I reached home I came to know that abandoning everything, you have become ascetic only today. Prince Vardhaman, have pity on this poor destitute.

Remove my poverty with your kind hands."

Mahavir was filled with compassion, but today he had nothing to give. He suddenly thought of the divine cloth on his shoulder. He tore it into two and gave one to the Brahman. The Brahman was filled with joy. He took this piece of cloth to a mender and inquired about its value. The mender said, "Brahman! How did you get this divine cloth?

It is just a part of a whole. If you could bring the other part also, I will mend it back to its original form and you could sell it for a hundred thousand gold coins."

The greedy Brahman ran back to Mahavir and followed him wherever he went. After about a year the remaining piece of the divine cloth fell from Mahavir’s shoulder. Som Sharma picked it up, got it mended, and sold it to king Nandivardhan for a hundred thousand gold coins.

The Period of Practices: The Afflictions Rejection of the Divine Help – The day after his renunciation Mahavir left Jnatkhand garden. At sunset he arrived near a small village called Kurmargram (identified as Kaman Chhapra today). He stopped under a tree, and, standing rock still, started his meditation.

After some time a cowherd arrived there with his oxen. He wanted to go into the village to do his job of milking cows. He approached the meditating Shraman and said, "Ascetic! Please look after my oxen while I go into the village to milk cows. I will return soon." Without waiting for a reply the cowherd went away. The oxen, untethered and uncared for, strayed into the nearby jungle. On his return when the cowherd did not find his oxen, he asked, "Ascetic! Where are my oxen?" Mahavir remained silent. The cowherd grumbled and started looking around. He searched all around throughout the night in vain.

The oxen, in the mean time, returned and lay down near Mahavir. When the exhausted cowherd returned in the morning and beheld this scene, he lost his temper. He took Mahavir to be a thief in disguise, whom he had caught just before the thief was to flee with the oxen that he must have hidden during the night. Without a second thought he started hitting Mahavir with the rope he carried for tying the oxen. The hard sisal rope left large inflamed welts on Mahavir’s naked body. Even this excruciating pain did not distract Mahavir from his meditation.

Just then an overpowering divine person appeared and said in his commanding voice, "Stop it, you ignorant idiot! You are committing a grave crime.

This person is no thief.

He is the son of king Siddharth. He is Shraman Mahavir, a great yogi and a meditating ascetic."

The cowherd fell prostate at the feet of Mahavir and, repenting for his ignorance, begged his pardon. The divine person who had interfered was none else but the king of gods, Indra. He bowed before Mahashraman. Disturbed by the inflamed marks on the body of Mahavir he said, "Prabhu!

These ignorant people will continue to cause you pain due to their foolishness. Please allow me to be in your attendance to provide you protection.

Mahavir replied in all humility, "Devraj ! You should know that an ascetic on the spiritual path reaches the goal of purity with the help of his own practice, courage, and discipline. It is never with the help of the king of gods or the king of demons that a soul sheds all its Karmas and becomes an Arhant or gets liberated." Full of reverence and praise, the king of gods bowed before Shraman Mahavir and departed.

The Afflictions by Shulpani – Wandering Mahavir one day arrived near a small forlorn village on the banks of river Vegvati.

Outside the village on a small hillock stood a temple surrounded by scattered heaps of bones and skeletons. Considering it to be an appropriate place for his practices, Mahavir sought permission from the villagers. The villagers informed him that this forlorn village was once a prosperous town. The ferocious lance wielding demon, Shulpani Yaksha, who dances and laughs on heaps of bones, had turned this Vardhaman village into Asthik-gram, the village of bones. The temple under questions was his temple and he did not allow any one to stay there. If at all someone stayed he did not come out alive. The villagers tried to dissuade Mahavir from staying in the temple.

But Mahavir was determined to root out fear and sow the seeds of courage. He insisted, and by evening he was standing at a spot within the temple, completely lost in his meditation. When darkness descended, the air was filled with eerie sounds. Shulpani, the Demon with a lance, appeared in the courtyard and started emitting fearful trumpeting noise. He was surprised to see a human being standing fearlessly in meditation. He produced thunderous roar that shook the thick walls of the temple. But the ascetic still did not move, nor did he show horrifying atrocities. A mad elephant appeared and goaded Mahavir with its pointed tasks. It lifted him in his trunk and tossed around. When this had no effect on

Mahavir, a horrible ghost appeared and attacked Mahavir with its large canines and claws. Next appeared a black serpent that attacked Mahavir with its large venomous fangs and toxic breath.

Finally he caused extreme pain in seven delicate spots within Mahavir’s body (eyes, ears, nose, head, teeth, nails, and the back). Mahavir had an endless capacity to tolerate pain. Even this extreme agony failed to pierce the serenity of his composure.

Drained of all his demonic energy, Shulpani became apprehensive. He thought that he was facing some divine power much stronger then he and he was heading towards his own destruction.

All of a sudden a divine spiritual light heading towards his own destruction. All of a sudden a divine spiritual light illuminated his inner self.

Slowly his anger subsided, fear dissolved, and a feeling of goodwill took over. He touched Mahavir’s pardon. Mahavir opened his eyes and, raising his humility begged Mahavir’s pardon.

Mahavir opened his eyes and , raising his hand, said, "Shulpani ! Anger supplements anger and love begets love. If you do not cause fear, you will become free of all fears always. So destroy the poison ivy of anger."

Mahavir spent his first monsoon-stay at Asathikgram. CONTINUED…

AN OPEN LETTER TO THE MEDICAL STUDENTS OF INDIA The following words are addressed especially to you, those who hope to realize the ‘Great Dream’ of entering a medical college.

The following words are also addressed to you, those who are studying or have finished your Medical degrees, and are now living the ‘Great Dream’ of studying/having graduated from a medical college (though, of course, I presume most of you, by now, have come to realize that the “Great” in the above expression, mainly signifies the “great” volume of the syllabus, rather than the “dream” itself!)

I would like to convey to you something very important, something which you, of all people, should be well aware of and anxious over, and yet it appears, are pathetically & woefully ignorant and apathetic of. I would like to tell you very briefly, about the health situation in India: Today, India is considered around the world as a rapidly developing country posting economic growth rates of around 8-9 percent consistently over the last several years. Along with China, which is much further ahead, India is seen as a powerhouse of the global economy in the decades to come and already it is home to a very large number of dollar billionaires, perhaps the largest such number in Asia.

If you take a look around this vast and populated country though, the picture that one sees is not as rosy as it is made out to be. India is also home to the world’s largest number of people living in absolute poverty. In 2007, a study on the unorganized sector in India, based on government data for the period between 1993-94 and 2004-05, found that an overwhelming 83.6 crore people in

India live on a per capita consumption of less than Rs.20 or O.50 US cents a day.

In 2010 a UNDP/Oxford University study, using a new Multidimensiona l Poverty Index (MPI), said that eight Indian provinces alone have more poor than 26 African nations put together.

The report said that acute poverty prevails in Bihar, Chhattisgar h, Jharkhand, Madhya Pradesh, Orissa, Rajasthan, Uttar Pradesh and West Bengal which together account for 42.1 crore people, 11 million more “MPI poor” than in the 26 poorest African countries!

India, today, is harboring a major health disaster, which can be described quite accurately as a “genocide”. There is a specific technical reason for using the word genocide and it is not wielded in a rhetorical manner.

The Indian National Nutrition Monitoring Bureau (NNMB) tells us that over 33% of the adult population of India has a Body Mass Index of less than 18.5, and can be considered as suffering from chronic under nutrition. If we dis-aggregate the data, we find that over 50% of the scheduled tribes (Adivasis), and over 60% of the scheduled castes (Dalits) have a BMI below 18.5.

The WHO says that any community with more than 40% of its members with a BMI below 18.5 may be regarded as being in a state of famine. I hope you realize, that by this criterion, there are

various subsets of the population of India – the scheduled tribes, scheduled castes etc. which may be regarded as being permanently in a state of famine!

most of the medical practitioners & students.

Nobody is deemed punishable or accountable for these deaths due to disease as they happen without a single shot being fired or any explicit form of violence used.

Nowhere else in the entire world will so many people be allowed to die like this every year without sparking off a revolution!

So, it is not any general population that is suffering the consequences of poverty-induced malnutrition but specific ethnic groups and hence the use of the term ‘genocide’ as per the United Nations definition. All this is, of course, in addition to the mundane reality, to which we have become habituated, of 43% of children under 5 in India being malnourished by weight for age criteria. India has the world’s largest number of malnourished children and according to the UNICEF, over 20 lakh Indian children die every year due to malnutrition related diseases.

The salt in the wounds, is the scarcely known fact that it is precisely these sections of the population, the tribals, scheduled castes & tribes living in malnourishment and famine, are being subject to ruthless land displacement policies and exhortation of their natural resources, for the development of industrial power-houses and factories, the benefits of which the victimized people scarcely receive. It is ruthless and pitiless genocide – and shockingly, with the primary responsible being the Indian State.

In our country, the “future superpower” of the world, under-nourishment kills around 25,00,000 people annually, malaria kills 9,00,000, air pollution kills 5,27,700, tuberculosis kills 4,00,000, and road accidents kill over 1,00,00 people annually! These are all preventable causes of death! It approximates to around 12,000 Indians dying every single day. There is no conflict in the world, no terrorist, or no President, because of whom the daily toll of lives reaches such catastrophic peaks!

The country you live in is one in which even the silent genocide of millions every year due to neglect and poverty, does not touch the conscience of the rulers, or the conscience of the public at large, or most pitiably the conscience of

So, amidst this deluge of misery and injustice, the question now lies heavily on your shoulders, why are YOU studying medicine? The question was posed to some of my classmates at the Bangalore Medical College, and their answers (I am sure they would be similar among any other students in any college, across India) ranged from: “Well, because it was the most prestigious career choice, and there’s lots of money involved while we’re also helping people” to, “My father is a doctor, so I too became one” and, “I want to study medicine here, then go to the United States. Doctors earn so much money there!” also “I don’t know, I guess I kinda like wearing white coats”…

Amidst the entire situation I have described above, this, for me, is the most frustrating and depressing! The medical students in India, who are most apt to arm themselves with the knowledge and know-how to make a meaningful contribution in the health situation in this country, are some of the most apathetic and insensitive.

The medical students whose voice would be respected and listened to keenly if only they chose to lend their voices to those that need them, instead are too busy studying for entrance exams and the like. The knowledge of ‘medicine’, which could be used to effect a great change in this horrendous environment in which we are living in with our eyes closed, is instead treated as just another career and livelihood by doctors and

medicos. Our system of medical education is such that, it creates people who gain a lot of knowledge on medicine – but, it seems, lose their conscience along the way.

So, my advice to all medical students is this: widen your horizons, do not be just another one of the cattle in the herd. Start reading whatever you can find, in books, in websites, in magazines, even on facebook – about the repulsive health conditions in the country we live in. I promise you, the more you read and learn, the more shocked and appalled you will be. Go on a trip with your friends to Chattisgarh, to Bihar, even to the nearby village just outside your town/city, or at the least, the slum which I am sure you will find not more than 5 kilometres from your house. Pull your head out of the ground that you have unconsciously stuck your head, ostrich-like, into.

Explore Indian society in its comprehensiveness and reality – not just the upper 5-10 percent of society that we comfortably, happily live & dream in. Do this, and you can take my word, you will not be the same. Do this, and you will not look at ‘medicine’ in the same selfish, apathetic and oblivious manner. Do this, and I very much believe & hope, you will be inspired and extolled by your conscience onto a journey towards a

meaningful and serious contribution to health, to humanity in this country.

How exactly you will set about on this revolutionary path, how you & I can change these repressive & depressing state of affairs? this is the subject for another discussion, which will be very soon I hope. For now, let us start thinking and understanding the why, rather than the how. Let us start reading, travelling and understanding the situation here in India, outside of our comfortable little lives. Let us learn what we so criminally and unfortunately are not taught in our seminar halls, but which is so absolutely necessary for us, as medical students and doctors to know. The challenge and urgent necessity for us today, is to connect our medical knowledge and courses – with humanity, with the society (not just the small percentage of society we live in, through which our eyes are never able to see, but the whole Indian society). This situation will not be tackled by a host of speeches and ‘thakreer’, but through youth who will strive with their lives and their ‘career’. I hope we can discuss & explore this further and share ideas in the future. Until then, keep pondering, and keep wandering.

Perhaps your reading this, will inspire you to think about the large majority of this society who are isolated and ignored, and not just the upper fortunate few among whom we so proudly serve, with the prestige & status of the ‘white coat’.

Perhaps you may begin to hear the silent voices of the millions, who are calling for your help, whose future you can change. Perhaps, this may inspire you to a new beginning.

By Md. Uzair Belgami House Surgeon, Bangalore Medical College & Research Institute

MAKE YOUR OWN DESK ORGANIZER

into a desk organizer, but hey, it was a challenge.

Right?

I’ve been saving some cereal boxes and toilet paper/paper towel rolls for awhile. I’m not just some

I had no idea how to

weird hoarder – I had a purpose. My goal was to recycle these items in a Mod Podge project. I

measure the cereal box for my bins, I’m

thought, if everyone else can use these items for crafts, I can too. So I challenged myself! It’s kind of

going to be honest with you. So I just

fun to do that sometimes to see what you come up with.

cut 1/4th of the box off of the bottom and then proceeded to cut the rest of

Based on what I had in my stash, I created

the box in that same manner. I knew I would have a front row and a back row, so I made the “back row”

this DIY desk organizer, aka the perfect recycled craft. I just used what was on hand so I didn’t even spend one dollar for this. I won’t say it’s totally free because you might have to buy some supplies . . . but you should challenge yourself to see how cheaply you can make it! Here’s how I made mine.

Gather These Supplies

Cereal boxes and toilet paper rolls Wood plaques Mod Podge Satin – if children do this project, use Mod Podge Kids Washout Acrylic paint in the colors of your choice Scrapbook paper to cover your boxes and rolls Ribbon in coordinating colors Scissors Craft knife Craft glue Paintbrush Pen or pencil Ruler Tape Here are my supplies.

I wasn’t quite sure how I was going to turn this pile o’ stuff

of boxes taller than the front row.

So here is a finished bin. I also made two smaller compartments by cutting the larger compartments down and taping them. Don’t worry – you’ll cover over that tape with Mod Podge and paper.

I’m completely exhausted at this point. But I have a structure for my desk organizer! If you like, trim the TP/paper towel tubes to different heights to add interest.

I needed to take a break from cutting cereal boxes, so I painted my plaque.

Choose colors that coordinate with your paper, paint the whole plaque and then let dry.

Now this is an

And then proceed to

optional step . . . but I used some white

cover your compartments with

paint on the edges of my cereal boxes and

paper and Mod Podge. Hold

tubes. Sometimes my paper doesn’t match EXACTLY and I didn’t want

everything down, smooth and let dry 15 – 20 minutes. Then give it a

the brown of the tubes or the colors of the box to show (since they didn’t match). If you are particular,

top coat.

you might want to do this. If not, don’t worry about it.

Now that everything is painted and ready, time to trace. Take a pencil or pen and trace each compartment on your scrapbook paper.

Don’t forget to Mod Podge your plaque as well, just to seal.

Add ribbon to the top edge of each compartment with the craft glue. I did it on the rolls as well.

Glue each compartment down to the plaque using craft glue. You’ll see white around the edges, but it will dry clear.

Cut everything out.

Add Mod Podge to the backs of all of the papers . . .

Warangal, the erstwhile capital of the great Kakatiya Kingdom which ruled during 12th- 14th century, is presently an ushering industrial and cultural centre in the state of Andhra Pradesh in India. The Warangal city is credited as the fifth largest city in the state and has the historical legacy of being known as Oruguallu or Omtikonda or Ekasilanagaram mainly due to the existence of a huge hillock seems to be carved out of one stone.

As the name suggests, this temple is supported by a thousand pillars and that is what it is best known for. An architecture marvel in itself, it was built in 1163 A.D. and the inside has extensive intricate designs. There ceiling and the pillars have carvings of various deities and it is a treat to just look at.

Soon, there is going to be a light and sound show for a grander view.

Ghanpur group of Temples:

It is assumed that the Prola Raja of great Kakatiya Kingdom built this beautiful town in 12th century and given the incredible status of the Capital city.

The Kakatiyas who ruled more than 200 years left many grandeur monuments, architectural marvels like Warangal fort, a Shiva temple known as Swayambhu temple and many such ancient structures. Travel diaries of great traveler Marco Polo also has mentions of this great city.

Warangal basically consists of an agricultural community, cultivating rice, red chillies, cotton and tobacco. Warangal is renowned for its granite quarries, exported to many other states.

Present Warangal attracts many tourists, thanks to Warangal's important history, exquisite monuments, grand temples, superb gardens, beautiful lakes, and sanctuaries with rich fauna & flora. The Main draw of tourists in the city include Warangal Fort, the 13th century star shaped Shiva temple, Bhadrakali temple and the thousand pillared temple. Wildlife Sanctuaries at Pakhal and Eturnagaram and Pakhal Lake are other tourist spots which are worth visiting. Natural beauty with magnificent manmade structures leaves Warangal with an enviable spot in the tourist map of India.

This set of temples is located in Ghanpur, around 60km from the town of Warangal and makes for a good half day visit. There are 22 temples totally and they are in one complex that also has a museum showcasing the best of Kakatiya art. The main temple is dedicated to Lord Shiva and is easily the grandest of them all. This group of temples is located amidst lush greenery and great trees serve for a perfect backdrop. Visit during the monsoon for an amazing visual treat.

Bhadrakali Temple:

Thousand Pillar Temple:

Located within the town of Warangal, this temple should not be missed. Still functional, it makes for a great addition to a weekend visit thanks to its architectural intricacies.

Eturnagaram Sanctuary: The Eturnagaram Sanctuary is one of the oldest ones in India and comprises

an area of over 800 sq.km. There is a variety of flora and fauna to appreciate and the presence of a river through its midst makes the experience more rewarding. This sanctuary is located around 110km from the Warangal town. Expect to see a variety of snakes including pythons!

Musical Garden:

Warangal Fort: One of the main attractions of Warangal town is the musical garden. Spread over a huge area of 15 acres, this is right next to the Bhadrakali tank and the unique aspect of this garden is the musical fountain show at 7:00PM every evening.

A 13th century Kakatiya fort, this must not be missed when visiting Warangal. Situated within the limits of the Warangal town, this fort includes massive gateways and towers that are architecturally brilliant. There are several ruins of temples within its midst and the motifs of various animals make it a very photogenic place.

When looked at from a tourism perspective, Warangal may not figure on the map but there are some great attractions that make it a worthwhile visit for students and young adults. Trippin’ Unlimited offers great deals for stay and food in Warangal and will ensure that you make the most of a weekend visit, without spending more than Rs. 2000. Though it is not a popular tourist destination and doesn’t feature extensive nightlife or party venues it is great for a break from the stress and frustration of college!

Ramappa Lake: HOW TO REACH BY ROAD Hyderabad to Warangal 148 km Nagpur to Warangal 445 km Chennai to Warangal 653 km Pune to Warangal 703 km Bangalore to Warangal 717 km MUMBAI WARANGAL TRAINS 22820 Mumbai LTT – Vishakapatnam SF Express DEP: 12:25pm ARR: 04:08am SUNDAY & TUESDAY Another artificial lake of Kakatiyan time, this one is huge with an area of 82 sq.kms. The lake is situated amidst thick forests and there are great hills in the background which prove to be a great sight, especially when the sun is receding. It is around 70km from Warangal and if you are looking for a day to relax on an extended weekend, this is the place to be. Spend the entire day here for an idyllic experience.

11019 Konark Express DEP: 15:10 ARR: 10:28pm EVERYDAY HOW TO REACH BY AIR The nearest airport is Hyderabad International Airport, which is located at a distance of 148 km from Warangal. Hyderabad is connected with all the major cities in India and many of the international cities as well. Regular flights are available from Trivandrum, Chennai, Bangalore, Mumbai and Delhi. Pre-paid taxi charges about Rs 2,500 from Hyderabad airport to Warangal.

HEALTHY TEETH HEALTHY YOU We’ve all heard it from all of our dentists, “You need to floss more!” or “don’t forget to brush the very back of your molars!”

Whatever, most of us don’t worry about their warnings until the day before our next dental visit.

The worst that can happen is that we get a little cavity, and they just fix it with a silver cap, right? Turns out, bad dental hygiene isn’t just bad for your teeth, its also bad for your health. Today’s infographic lists 14 bad-dental-hygiene ailments that plague everyday people just like you and me. Poor oral hygiene can lead to heart disease, respiratory disease, and even brain abscesses! Preventative medicine is the best medicine, so please, listen to your dentist and floss your teeth and brush all the way to the back of your molars! Your body will thank you!

You have so many good reasons to keep your family’s teeth and gums healthy. Their sparkling smiles. Being able to chew for good nutrition.

Avoiding toothaches and discomfort. And new research suggests that gum disease can lead to other problems in the body, including increased risk of heart disease.

Fortunately, there are simple ways to keep teeth strong and healthy from childhood to old age. Here’s how: Recommended Related to Oral Health Healthy Teeth, Healthy Heart?

Paying attention to your dental hygiene and health -especially your gums -- may pay you back with more than a gleaming, healthy smile and manageable dental bills. It may keep your heart healthy too.

However, experts emphasize that the keyword is may. Cardiologists and periodontists, the dentists who treat gum disease, have long debated the link between dental health and heart disease. But the issue still isn't completely resolved, says Robert Bonow, MD, past president of the American Heart Association...

1. Start children early. Despite great strides in decay prevention, one in four young children develops signs of tooth decay before they start school. Half of all children between the ages of 12 and 15 have cavities. “Dental care should begin as soon as a child’s first tooth appears, usually around six months,” Caryn Solie, RDH, president of the American Dental Hygienists’ Association, tells WebMD. “Teeth can be wiped with a clean, damp cloth or a very soft brush. At about age 2, you can let kids try brushing for themselves -- although it’s important to supervise.”

2. Seal off trouble. Permanent molars come in around age 6. Thin protective coatings applied to the chewing surfaces of the back teeth can prevent decay in the pits and fissures. According to the Centers for Disease Control and Prevention, sealants can significantly reduce caries. Yet only one in three U.S. kids receives dental sealants. Talk to your dental professional.

3. Use enough -- but not too much -- fluoride. The single biggest advance in oral health has been fluoride, which strengthens enamel, making it less likely to decay. Three out of four Americans drink water that is fluoridated. If your water isn’t fluoridated, talk to your dental professional, who may suggest putting a fluoride application on your teeth.

Many toothpastes and mouth rinses also contain fluoride. Fluoride should be used sparingly in young children -- no more than a pea-sized dab on the toothbrush. Too much can cause white spots on teeth.

4. Brush twice a day and floss daily. Gum disease and tooth decay remain big problems -- and not just for older people. Three-fourths of teenagers have gums that bleed, according to the ADHA. Along with the basic advice, remember: • Toothbrushes should be changed 3 to 4 times a year.

•

•

Teenagers with braces may need to use special toothbrushes and other oral hygiene tools to brush their teeth. Talk to your dentist or orthodontist.

Older people with arthritis or other problems may have trouble holding a toothbrush or using floss.

Some people find it easier to use an electric toothbrush. Others simply put a bicycle grip or foam tube over the handle of a regular toothbrush to make it easier to hold.

5. Rinse or chew gum after meals. In addition to brushing and flossing, rinsing your mouth with an antibacterial rinse can help prevent decay and gum problems. Chewing sugar-free gum after a meal can also protect by increasing saliva flow, which naturally washes bacteria away and neutralizes acid.

6.Block blows to teeth. Sports and recreational activities build healthy bodies, but they can pose a threat to teeth. Most school teams now require children to wear mouth guards. But remember: unsupervised recreational activities like skateboarding and roller-blading can also result in injuries.

Your dentist can make a custom-fitted mouth guard.

Another option: buy a mouth guard at a sporting goods store that can be softened using hot water to form fit your mouth.

7. Don’t smoke or use smokeless tobacco. Tobacco stains teeth and significantly increases the risk of gum disease and oral cancer. If you smoke or use chewing tobacco, consider quitting. Counsel your kids not to start.

8. Eat smart. At every age, a healthy diet is essential to healthy teeth and gums. A well-balanced diet of whole foods -- including grains, nuts, fruits and vegetables, and dairy products -- will provide all the nutrients you need. Some researchers believe that omega-3 fats, the kind found in fish, may also reduce inflammation, thereby lowering risk of gum disease, says Anthony M. Iacopino, DMD, PhD, dean of the University of Manitoba Faculty of Dentistry.

9. Avoid sugary foods. When bacteria in the mouth break down simple sugars, they produce acids that can erode tooth enamel, opening the door to decay.

“Sugary drinks, including soft drinks and fruit drinks, pose a special threat because people tend to sip them, raising acid levels over a long period of time,” says

Steven E. Schonfeld, DDS, PhD, a dentist in private practice and spokesperson for the American Dental Association. “Carbonated drinks may make matters worse, since carbonation also increases acidity.”

Sticky candies are another culprit, because they linger on teeth surfaces.

10.

Make

an

appointment. Most experts recommend a dental checkup every 6 months -more often if you have problems like gum disease.

During a routine exam, your dentist or dental hygienist removes plaque build-up that you can’t brush or floss away and look for signs of decay. A regular dental exam also spots: • Early signs of oral cancer. Nine out of 10 cases of oral cancer can be treated if found early enough.

Undetected, oral cancer can spread to other parts of the body and become harder to treat.

• Wear and tear from tooth grinding. Called bruxism, teeth grinding may be caused by stress or anxiety. Over time, it can wear down the biting surfaces of teeth, making them more susceptible to decay. If your teeth show signs of bruxism, your dentist may recommend a mouth guard worn at night to prevent grinding.

• Signs of gum disease. Gum disease, also called gingivitis or periodontitis, is the leading cause of tooth loss in older people. “Unfortunately, by the time most people notice any of the warning signs of periodontitis, it’s too late to reverse the damage,” says Sam Low, DDS, professor of periodontology at the University of Florida and president of the American Academy of Periodontology.

Periodically, your dental professional should examine your gums for signs of trouble.

“Almost all tooth decay and most gum disease can be prevented with good oral hygiene,” says Solie.

“We’re talking about taking a few minutes each day to brush and floss. That’s not a lot in return for a lifetime of healthy teeth and gums.”

ANDROID Ice Cream Sandwich VS Android Jelly Beans

a data connection. The stock keyboard is available in over 20 languages with a dedicated selection key that help in switching languages quickly.

The difference between Ice Cream Sandwich and Jelly Bean is not too significant. But of course you’ll found some improvement in Android 4.1 Jelly bean as it is the new update of Android 4.0 Ice cream sandwich.

Re-sizable Widgets

While Android 4.1.1 Jelly Bean isn’t the latest version of Android, but it does offer significant improvements over Android 4.0 Ice Cream Sandwich.

Here are some improvements introduced in Android 4.1 Jelly Bean.

Better performance Prior to Jelly Bean, Android lacks smoothness and responsiveness when compared with iPhone and high-end Windows Phone to some extent.

Project Butter is the Google’s effort to get rid of such performance issues and make Jelly Bean more faster and smoother. Jelly Bean’s “Project Butter” helps in improving graphics rendering at 60 frames per second, for which it extends vsync timing across all drawing and animation within the Android Framework.

Jelly Bean also adds triple buffering in the graphics pipeline, with which it reduces touch latency.

Interesting fact is that it predicts your next touch at the time of the screen refresh, which ensures more reactive and uniform touch response and while, you touch after periods of inactivity, it boosts CPU input to max at the next touch event to ensure minimal or no latency.

Smarter Predictive Keyboard and Offline TextTo-Speech Jelly Bean’s keyboard looks quite similar to the Ice Cream Sandwich, but the dictionaries are now more accurate and relevant. It learn your typing from time to time and show the words before you type them using bigram prediction and correction. The version has also an enhanced offline text-to-speech feature, making voice typing on Android more better, without

Google has made a great improvement to Customizable home screen in Android 4.1 Jelly Bean.

While with Android 4.0 ICS, you have to struggle with your widget to fit in the screen, but with Android 4.1 Jelly Bean, widgets are easier to re-size to fit your home screen.

The screen automatically adopts placement and re-sizing widgets according to your finger’s movement. And widgets can be removed very easily through edit mode or by swiping on and off the home screen.

Expandable Notifications The notification bar has also been enhanced in the Jelly Bean. This is a bar at the top of the screen which can be pulled down to display the notifications like missed calls and email alerts. In Jelly Bean, an expanded view is available for these notifications while in Ice Cream Sandwich, there is only a small fixed view, showing less information.

Offline Maps Now in Jelly bean, you can save the map to a storage device and access it offline. To do that, you need to select ‘make available offline’ and select a rectangular area on the map that you want to cache in memory.

Jelly Bean is the faster and smoother version of Ice Cream Sandwich and it surely comes as a big, big competitor to iPhone and Windows phones. Jelly

Bean comes with plenty of new features that makes it a clear winner over Ice Cream Sandwich. For those who are using Samsung galaxy note, S2 and S3, you can use OTA (Over-The-Air) or KIES to update your phone to the Android 4.1 Jelly bean. Make sure your WIFI is on and your battery is at least 50%. If you can’t update via KIES or OTA, then you’ll need to download the firmware and use ODIN to flash.

Android is by far the most popular operating system of the contemporary mobile market in terms of sales and user base. In an attempt to provide the newest and most improved app experience to the existing and potential target audience, Google releases updated versions of its OS platform frequently. Ice Cream Sandwich and Jelly Bean are the newest versions of Android available for use on smartphones.

Though the names of the updated Android platforms generally attract a larger user base, they do not provide us any idea about the features and functionalities of the operating systems. Mostly, mobile users assume that the latest Android version will be free of bugs and will also have slick additional features. But is it necessary for users to update to the latest version, in spite of the fact that he/she is a non technical person and does not have to access technological features very often? Here we study the comparison of the latest versions of the Android operating system, the Ice Cream Sandwich and the Jelly Bean, to help you decide your choice among the two.

Ice Cream Sandwich and Jelly Bean: What Hasn’t Changed Firstly, it is important to know the version numbers of both Ice Cream Sandwich and Jelly Bean. The former is Android 4.0, while the latter has two updates 4.1 and 4.2. As the numbers suggest, there has been only a moderate upgradation from Ice Cream sandwich to Jelly Bean. The feel and look of Androids 4.1 and 4.2 are quite similar to that of Android 4.0. The app icons used in both Ice Cream Sandwich and Jelly Bean are completely identical.

However, minor changes have been introduced in the

status bar and the dock appearing at the top and bottom of mobile device screens respectively. Since there is hardly any change in the behavior of mobile applications as part of both versions of the Android operating system, the number of Android users who upgraded to the latest version is rather small. Till December 2012, mere 6.7 percent users started using the Jelly bean version of Android.

Ice Cream Sandwich and Jelly Bean: What is New According to mobile market researchers, Jelly Bean operates faster on mobile devices when compared to Ice Cream Sandwich. The enhanced technology which has been used to build the graphic features of Jelly Bean helps in improving the time of display on the mobile device screen.

Rearrangement of icons and widgets on the device home screen is also easier with Jelly Bean. Moreover, a user can resize the widgets as per his/her choice by just dragging them.

The most important introduction as part of Jelly Bean is Google Now. This feature behaves like a personal assistant, managing one's settings on the Google searches and fixing appointments, weather, or flight departure schedules. Jelly Bean has also been provided with the ‘cards' option that helps a user get access to information relevant to his/her searches throughout the day.

To conclude, upgrading to Jelly Bean is not necessary, but can be undertaken by users who use lots of applications, take several photos, or watch videos all day long. The only problem here is that not every Android device runs the Jelly Bean version.

EVERYTHING YOU WANTED TO KNOW ABOUT “LBT = LOCAL BODY TAX”

1. Octroi v/s LBT: At present octroi is the main source of revenue of Municipal Corporations in Maharashtra. This is the exclusive State where octroi is levied. In fact it is not levy but it is forcibly collection at the check post. It is the spot of harassment for the traders. The presence of any provision of Law is always absent at the check post. I am doubtful whether any of the officers or traders have read the provisions of octroi ! There may be hardly any octroi practitioner or consultant who can legally fight against the malpractices in octroi department. Due to heavy corruption on one side and leakage in octroi on the other side, there was a demand from a class of traders to abolish the octroi. This can save the wastage of diesel and also time consumed at the check posts. Due to political unwillingness the octroi is still in existence in most of the Corporations. In the forthcoming G.S.T. also, this Act is not subsumed.

2. Birth of LBT: In exercise of the powers conferred by sub section (1) of Section 152T of the Bombay Provincial Municipal Corporation Act, 1949; and of all other powers enabling it in that behalf, the Government of Maharashtra, made rules namely “Bombay Provincial Municipal Corporations (local body tax) Rules, 2010” and tried to levy LBT in all Corporations of Maharashtra from 21.08.2012, the name of the Act is changed as The Maharashtra Municipal Corporations Act (Act No. LIX of 1949).

The concerned sections are sec. 152A to sec. 152 O in chapter XI–A and sec 152 P to sec 152 T in chapter XI-V. The Act is governed by Urban Development Department. It extends to the areas of Municipal Corporation. Hence if any trader is carrying on business in more than one Municipal Corporations, he has to obtain registration certificate in each such Corporation separately. Due

to agitation by traders and legal battle, it was implemented in some Corporations and it will be implemented in other Corporations at different dates subject to pending Court decisions and political will. As a student of Law let us study some highlights of LBT. 3. Definition of LBT (S. 2 [31A]) w.e.f 31.08.2009 : LBT is another name of Octroi. Octroi is collected at check posts. In LBT check posts are supposed to be removed. It is a tax which can be collected by Corporations on the basis of books of accounts like VAT. Any goods which are brought into the Corporation area (import) from outside Corporation area for use, consumption or sale are liable for LBT. It is a tax on purchase and not on the sale of goods.

It is a self assessment account based tax. If goods are purchased inside Corporation area from unregistered dealer under LBT Act, then also LBT is payable. [The terms import & export are not defined under the Act.] 4. Goods (S. 2 [25]): “Goods” includes animals.

5. Importer: “Importer” means a person who brings or causes to be brought any goods into the limits of city from any place outside the area of the city for use, consumption or sale there in.

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6. Dealer (S. 2[16A]) : “Dealer” means any person who weather for commission, remuneration or otherwise imports, buys or sells any goods in the city for the purpose of business or in connection with or incidental to his business and includes factor, broker, commission agent, auctioneer, Central & State Government, Society, Club and A.O.P. As under MVAT Act Port Trusts, Railway etc are also covered to the extent of disposal of goods etc. Non-resident dealers like petrol, diesel and oil companies and their dealers, traders doing temporary business like sale, exhibitions are also covered.

Exception in the definition of dealer Any individuals who imports goods for his exclusive consumption or use and a department of State & Central Government not engaged in business shall not be a dealer.

branch and sold directly from outside Corporation limit then LBT is not payable. Proper recording in books of accounts, inward – outward register, delivery challans and dispatch proofs are required.

7. Business (S. 2 [5A]): “Business” includes any trade, commerce, profession, consumption or manufacturer —— carried on with a motive to gain or profit and whether or not any gain or profit accrues——- and whether or not there is a volume, frequency, continuity or regularity in such trade ——.

11. Certificate & Particulars of bill (R. 21& 22) : i) Where a dealer who holds any goods in the area of the City, sells the goods to any other dealer in the area of the City, then the selling dealer shall issued to the purchasing dealer a bill, invoice or cash memorandum containing a certificate. ii) Every dealer who is required to issue the bill, invoice or cash memorandum in respect of the goods sold or supplied by him, shall specify in the bill or cash memorandum issued by him, the full name and style of business, the address of his place of business and number of his certificate of registration and the particulars of the goods sold and – a. Where the bill, invoice or cash memorandum is issued by a registered dealer, then the bill, invoice or cash memorandum shall contain a certificate as follows, namely -

8. Registration: a. Importer: The dealer who is an importer and whose turnover of sale or purchases of taxable goods during the year, equals or exceeds Rs. 5,000/- and the value of goods imported equals or exceeds Rs. 5,000/- and the turnover of Sales or Purchases equals or exceeds Rs. 1,00,000/-, then he is liable for registration under LBT Rules. b. In any other case: The dealer who is not an importer and whose turnover of purchases of taxable goods equals or exceeds Rs. 5,000/- and turnover of all his sale or purchases during such year equals or exceeds Rs. 1, 50,000/-. c. Temporary Registration [Rule 3(2)] If a dealer is carrying on a business in the city on a temporary basis, then he shall be liable for temporary registration under the Act & Rules, irrespective of turnover of Sales & Purchases mentioned in sub-rule (1) as above.

Schedule A is for taxable goods and schedule B is for tax free goods.

9. Purchase and Sale Outside Corporation Area: If the goods imported are not brought in Corporation area and directly sent to godown/ office/

10. Value of the Article S. 2(70C): “value of the article”, in relation to the goods imported into the city, where “octroi” or “cess” is charged on such goods on ad valorem basic, shall mean the value of the article as mentioned in the original invoice, and include the shipping dues, insurance, custom duties, excise duties, counter vailing duty, sales tax (if any), Value Added Tax (VAT), transport charges, vendor freight charges, carrier charges and all other incidental charges.

(I have a doubt whether this definition is applicable for LBT since words used are octroi or cess)

11. Liability of LBT in certain cases (S. 152 D) : Where any goods on which LBT is leviable, are imported into the limit of the City by any person (not being a registered dealer) from any place outside of the City area and sold to a registered dealer, there shall be levied and collected LBT on such goods at the rate fixed by the Corporation, under the rules, from time to time, and such registered dealer shall be liable to pay the LBT so levied.

Provided that no LBT on the same goods shall be levied if such purchasing dealer proves to the satisfaction of the Commissioner that the LBT has been paid earlier on the said goods to the Corporation.

12. Exemption in certain cases (R. 28)– [i] No LBT shall be levied on the goods imported into the city

by State or Central Government, on production of a certificate from an officer empowered by the Government concerned in this behalf, certifying that the goods so imported belong to the Government and are imported for public purpose and are not used or intended to be used for the purpose for earning profit. [ii] No LBT shall be levied on the goods imported into the limits of the City on behalf of, or an account of State or Central Government, on production of a certificate from an officer empowered by the Government concerned in his behalf, within a period of six months from the date of importation, certifying that the goods so imported belong to the Government and are imported for public purpose and are not used or intended to be used for the purpose of earning profit. [iii] If any goods held by a dealer or a person in the City are moved outside the City for carrying out the processes enumerated in the Explanation to this rule, and are re-imported without effecting any change in condition or appearance, as also the ownership of the goods, the value of the goods moves out, shall be allowed to be deducted from the total value of processed goods reimported and LBT shall be leviable only on the value added i.e.

Processing charges, transfer charges, etc.

Provided that, the goods are reimported within a period of six months from the date of export outside the City and the dealer furnishes the information of such export in the returns for the relevant period. [iv] If any dealer in the city imports any goods from any place outside the city for carrying out any of the processes enumerated in the explanation under this rule, on job work basis and proves to the satisfaction on the Commissioner that the goods processed have been exported within a period of six months from their importation, to the same person outside the city and there had been no change in the ownership and in the form of the goods at the time of export, no LBT shall be levied subject to the following conditions namely :a. That dealer shows the value of such goods in the return of the relevant period. b. The dealer pays security deposit, as a guarantee, as may be, determined by the Commissioner in this behalf. However, a dealer importing the goods for processing on regular basis, may make a deposit as

standing deposit as may be fixed by the Commissioner from time to time.

Explanation – For this purpose processing shall include – a. Grinding, dyeing, bleaching, painting, printing, finishing, stentering, embroidering, doubling, twisting, metallising and electroplating; b. Building and mounting of bodies over chassis of vehicles of all kinds and shall also include such other processes as may be approved by the Commissioner, from time to time.

The decision of the Commissioner in this respect shall be final. [v] When any goods held in the City are sold and exported outside the City are received back due to rejection of goods by the purchaser, no LBT shall be levied on such goods, provided that the goods are received back in the City within a period of six months from the date of their export and the dealer proves to the satisfaction to the Commissioner that the sale of such goods was disclosed in the return of the relevant period. [vi] The registered dealer who is exporting the goods outside the territory of India, shall be exempt from the levy of the LBT in respect of the value of the goods used for the purpose of such export.

13. Refund of LBT in case of Export (R. 32) : i) Where any goods which are imported in the City on which LBT has been paid, are exported outside the City by the same person by way of sale or otherwise, then ninety percent of such amount of LBT so paid, shall be refunded to that person on satisfaction of following conditions :a) The details of import made for export are given the relevant return furnished. b) LBT on such import is paid with relevant return. c) Goods are exported within period of six months from date of importation. d) Relevant Return claiming of refund after export is furnished. e) The Person when asked by Commissioner, shall prove that goods imported have been exported without making change in the goods, (i.e. in the same form) Proviso to the Rule 32 provides that if a dealer who is importing and exporting taxable goods on regular basis, the Commissioner may allow such dealer to pay 10% of LBT, after obtaining a declaration from

such dealer that the goods are to be exported within the specified period. For this, prior permission of the Commissioner is necessary. ii. (a) Where the dealer or person has made the payment of tax, after adjustment of refund without prior permission of the Commissioner, the cases shall be taken up for regular assessment. (b) On such assessment, if it is found that, the dealer or a person who has claimed the refund, in excess of what he is eligible for, then on such differential amount, a penalty at five times of such differential amount found due, shall be levied (c) Where the dealer or person is eligible for refund and make such claim the Commissioner shall assess the dealer on priority basis within one month from receipt of such application and decide the claim. If the Commissioner fails to decide the claim of refund within two months from the due date of filling of such application, then the dealer or person shall be eligible for interest at 6% of such refund which becomes due, till the date of payment.

14. Return & Payment (R. 29 & 40): Every registered dealer shall furnish half yearly and annual return. He can furnish revised return before the expiry of one month from the date prescribed for original return. Every dealer liable to pay LBT (Whether registered or unregistered) or a person liable to pay LBT shall pay Local Body Tax, interest due & payable according to return with the 10 days from the end of the month to which such payment relates.

15. Lump Sum Payment (R. 27) : i. A composition scheme of lump sum payment of LBT is provided for dealers having purchases up to Rs. 10 lakhs per year.

It starts with nil tax up to turnover of purchases of Rs. 1 lack and ends with Rs. 20 thousand for turnover between 9 to 10 lakhs. ii. Any builder or contractor who undertakes the work of construction within the Municipal limits shall get himself registered with the Corporation under LBT and shall have the option of either paying LBT on the value of the goods imported into the limits of the City for construction or use, or alternatively making the lump sum payment of LBT in accordance with the following norms-

a. For construction up to 4 floors (where the building is without lift)- Rs. 100 per sq. meter b. For construction up to 7 floors(where the building is with lift) – Rs. 150 per sq. meter c. For construction high rise building (above 7 floors) – Rs. 200 per sq. meter The contractor who opts for lump sum payment of tax may make the payment of LBT, in advance to the extent of 50% of such amount due, on applying for grant of commencement certificate for such construction. iii. Any dealer or person undertaking any work within the area of Municipal Corporation shall have the option of either paying LBT on the value of goods imported into the limits of the City for undertaking such work or alternatively, paying the said tax on lump sum basis at 0.25% of their total amount of contract value.

16. Inspection of goods in transit: (Rule 26) In order to prevent evasion of LBT, the Commissioner may require to stop and keep stationary any vehicle including goods vehicle, and examine the contents of the vehicle and inspect all records related to goods carried in such vehicle, to give name and address of the driver, person in change, owner of the vehicle and consigner & consignee of the goods, and may require such person concerned to pay the LBT on such goods.

Vehicle is defined in sec. 2(71) as vehicle includes a carriage, a cart, van, truck, hand-cart, bicycle, tricycle, motor car, and every wheeled conveyance which is used or is capable of being used on a street.

17. Interest (R. 48[3]) : If a dealer liable to pay LBT does not pay the LBT on or before the due date, then he shall be liable to pay simple interest, in addition to amount of LBT, a sum equal to i) 2% per month of such LBT for first 12 months after due date, and ii) 3% per month of such LBT for each month thereafter during the time dealer continues to make default in the payment of LBT. If any LBT is found due as a result of order of assessment passed under this Act, then such dealer is liable to pay simple interest, a sum equal to 2% of such LBT for each month from the first date after assessment period till the date of such order of assessment.

Provided that such interest shall not exceed the amount of LBT due on which such interest is charged.

18. Penalty [Rule 48(1) & (2)]: i. If a selling dealer fails to issue to the purchasing dealer, a bill, invoice or a cash memo, a penalty of a sum not exceeding double the amount of LBT may be levied. ii.

In any Proceedings under the Act or LBT rules, if a dealer(a) has failed to apply for registration, a penalty of sum not exceeding ten times of the amount of the LBT payable may be levied. (b) Has failed to comply with any notice under the Rules, a penalty of sum not exceed Rs.10, 000/may be levied. (c) has failed to disclosed any entry of goods or claimed in accurate deduction, refund or failed to disclose true material fact, a penalty of a sum not exceeding 5 times the amount of LBT found payable may be levied. iii.

A penalty for production of false bill, cash memo, declaration or document, shall be not exceeding twice the amount of LBT due for first occasion and not exceeding five times the amount of LBT due for second or any subsequent occasion. iv. A penalty for furnishing false declaration or certificate shall be not exceeding five times the amount of LBT due. v.

A penalty for late filing of return shall be not exceeding Rs. 5,000/- for each return. vi. A penalty for excess collection of LBT shall be Rs. 2000/- or double the amount of excess collection of LBT, whichever is less, in addition to forfeiture of the LBT collected in excess.

19. Procedural Provisions: There are provisions of returns, payment of tax, interest, penalty, assessment, reassessment, rectification, appeal, enforcement, D.D.Q. Special mode of recovery, provisional attachment, power to withhold refund; notice for production of documents as they are available under MVAT Act. 20. Fair Market Price The Commissioner of Corporation have wide powers under the LBT Act. He can determine the fair market price if he feels that the cost of purchase is undervalued. He can inspect the goods in transit. The rates of LBT are decided by State

Government which are usually recommended by Commissioner of Corporation.

21. Appeals (S. 406): The appeals under this Act shall be heard and determined by the judge. If the demand notice is raised by any officer, the appeal shall lie to Deputy Com and if demand notice is raised by Deputy Com then appeal shall lie to the Commissioner. Full payment of disputed tax has to be made for entertainment of appeal.

22. Suggestions:

It is suggested that – i.

For proper implementation of LBT, there should be a Committee of trading Organizations and consumer bodies under the chairmanship of Commissioner who should discuss to solve the common problems of traders, once in a month. ii.

A proper check on U.R.D. dealers should be kept instead of harassing the registered dealers. iii.

The registration limit should be Rs. 5 lakhs as available under MVAT Act. iv.

Check Posts must be removed. v.

The administrative system should work in such a way that it should not be a golden opportunity to tax evaders due to removal of check post. vi.

Clear provisions for right to claim set-off in the returns should be made. vii.

The Rules are not properly worded.

There is wide scope for discretion and interpretation. A committee should be formed to study the anomalies in the LBT Rules. viii.

One full day workshop of officers & traders to be arranged by the Commissioner for smooth implementation of LBT. ix.

Details of Act, Rule, Schedule A (taxable goods), Schedule B (Tax free goods), Circulars, Internal Guidelines & decisions in appeal to be displayed on website.

THE GANDHI BAPU OF TODAY – ANNA HAZARE

From a tenacious soldier to a social reformer, and a right to information crusader, Anna Hazare’s journey of four decades has been unprecedented in terms of a non-violent yet effective campaign of resurrecting a barren village into an `ideal village’ model and empowering the faceless citizen through pioneering work on Right to Information. His efforts to empower grampanchayats, protect efficient government officers from frequent transfers and fight against the red tapism in government offices have also received accolades.

His tryst with the army came when many Indian soldiers became martyrs in the IndoChina War of 1962 and the Government of India had appealed to young Indians to join the Indian army. Being passionate about patriotism, he promptly responded to the appeal and joined the Indian Army in 1963. During his 15-year tenure as a soldier, he was posted to several states like Sikkim, Bhutan, Jammu-Kashmir, Assam, Mizoram, Leh and Ladakh and braved challenging weathers.

At times, Hazare used to be frustrated with life and wondered about the very existence of human life.

His mind yearned to look out for a solution to this simple and basic question.

His frustration reached the peak level and at one particular moment, he also contemplated suicide. For this, he had also penned a two page essay on why he wants to live no more. Fortunately for him, inspiration came from the most unexpected quarters – at the book stall of the railway station of New Delhi, where he was located then. He came across a book of Swami Vivekananda and immediately bought it.

He was inspired by Vivekananda’s photograph on the cover. As he started reading the book, he found answers to all his questions, he says. The book revealed to him that the ultimate motive of human life should be service to humanity. Striving for the betterment of common people is equivalent to offering a prayer to the God, he realized.

In the year 1965, Pakistan attacked India and at that time, Hazare was posted at the Khemkaran border.

On November 12, 1965, Pakistan launched air attacks on Indian base and all of Hazare’s comrades became martyrs, It was a close shave for Hazare as one bullet had passed by his head. Hazare believes this was the turning point of his life as it meant he had a purpose to life. Anna was greatly influenced by Swami Vivekananda’s teachings. It was at that particular moment that Hazare took an oath to dedicate his life in the service of humanity, at the age of 26. He decided not not to let go of a life time by being involved merely in earning the daily bread for the family. That’s the reason why he pledged to be a bachelor. By then he had completed only three years in the army and so would not be eligible for the pension scheme. In order to be self-sufficient, he continued to be in the army for 12 more years. After that, he opted for voluntary retirement and returned to his native place in Ralegan Siddhi, in the Parner tehsil of Ahmednagar district.

While in the army, Hazare used to visit Ralegan Siddhi for two months every year and used to see the miserable condition of farmers due to water scarcity.

Ralegan Siddhi falls in the drought-prone area with a mere 400 to 500 mm of annual rainfall. There were no weirs to retain rainwater. During the month of April and May, water tankers were the only means of drinking water. Almost 80 per cent of the villagers were dependent on other villages for food grains.

Residents used to walk for more than four to six kilometers in search of work and some of them had opted to open country liquor dens as a source of income.

More than 30-35 such dens located in and around the village had tarnished the dignity of the village and

marred the social peace. Small scuffles, thefts and physical brawls resulted in loss of civic sense.

Morality had reached such a nadir that some of the residents stole wooden logs of the temple of the village deity Yadavbaba to burn the choolah of one of the country liquor outfits.

Hazare came across the work of one Vilasrao Salunke, a resident of Saswad near Pune who had started a novel project of water management through watershed development in a joint venture with the Gram Panchyat. Hazare visited the project and decided to implement it in Ralegan Siddhi. By keeping an eye on conserving every drop of water and preventing erosion of the fertile soil, he steered the villagers to begin working towards water conservation. At the outset, they completed 48 Nala Bunding work, contour trenches, staggered trenches, gully plugs, meadows development and of forestation of 500 hectares of land. Thereafter, they constructed five RCC weirs and 16 Gabion Weirs.

This resulted in increase in the ground water level.

After that, Hazare along with his team worked out the cropping pattern suitable to the quality of soil and the water volume available for farming. This led to increase in the water table by making water available for 1,500 acres of land instead of 300 acres. As a natural sequel, this effort led to yielding of foodgrains and the villagers became self-sufficient in terms of food. The table turned turtle – earlier there was no work available for the villagers, now manpower was required to be imported from neighbouring villages.

Hazare opines that proper planning of natural and human resources can result in the betterment of a person, area, village instead of exploiting such resources. He says, ``Today we all are exploiting the earthen resources like petrol, diesel, kerosene, coal and water. This can never be termed as perennial development as it is going to lead a state of destruction one day. The sources of energy are limited and hence I am concerned about the next generations. Today many of the villages of almost every state are feeling the brunt of water shortage.

Building concrete jungles does not mean development as Gandhiji had rightly said.

Creation of a human idol should be the main objective rather than creating towering buildings. Surely, one needs to live for oneself and the family but simultaneously one owes something to your neighbour, your village and your nation too. For this, you need an idol who could lead to this goal. Such leadership is not created by power or money but only by virtues like pure thinking, matching action and willingness to sacrifice. It is the thumb rule of farming that – When a seed buries itself, it leads to a better yield. in order to get better yield of grains, one single grain needs to burry itself.

The society needs such volunteers who are ready to get buried in selfless service for the better future of the society.’’

Hazare’s Ralegan Siddhi became the first role model of an ideal village and has become a tourist spot for many visitors across the nation, since it shows the metamorphoses from the worst village to an ideal village. Visitors include politicians, researchers, social workers and students. Four postgraduate students have completed Ph. D. thesis on Ralegan Siddhi.

Social Life

The changes in the economics brought all the villagers under one roof of unity and people voluntarily contributed in terms of labour and money to build a school, a hostel, a temple and other buildings. Mass marriages, grains bank, dairy, cooperative society, self-help groups for women and youth mandals helped develop the village in all aspects and gave a new face to it.

Anna rightly thought that Development is marred by corruption and started a new venture in 1991 called Bhrashtachar Virodhi Jan Aandolan (BVJA) or

public movement against corruption. It was found that some 42 forest officers had duped the state government for crores of rupees through corruption in confederacy. Hazare submitted the evidences to the government but the latter was reluctant to take action against all these officers as one of the ministers of the ruling party was involved in the scam. A distressed Hazare returned the Padmashree Award to the President of India and also returned the Vriksha Mitra Award given by then prime minister of India Rajiv Gandhi.

He further went on an indefinite hunger strike in Alandi on the same issue. Finally, the government woke up from deep slumber and took action against the culprits. Hazare’s sustained campaign on this issue had a great effect - six of the ministers were forced to resign and more than 400 officers from different government offices were sent back to home.

Hazare realized that it was not enough to merely take action against fraudulent ministers or officers but to change the entire system that was studded with loopholes. Hence, he campaigned for the Right to Information Act. The state government turned a blind eye towards the pleas in this regard and so he first agitated in the historical Azad Maidan in Mumbai in the year 1997. To create mass public awareness about RTI amongst the youth, Hazare traveled extensively throughout the state. The government kept promising that RTI Act would be made but never raised this issue in the house or the state assembly. Hazare did not relent – he agitated at least ten times. .

Finally, again he went on an indefinite hunger strike at Azad Maidan in the last week of July 2003. At last, the President of India signed the draft of the Right to Information Act after his 12-day-long hunger strike and ordered the state government to implement it with effect from 2002. The same draft was considered as the base document for the making of the National Right to Information Act-2005.

After the implementation of the RTI Act-2005, Hazare travelled for more than 12,000 Kms across the state creating awareness about the Act. In the second phase, he interacted with more than one lakh college students and also conducted mass public meetings across 24 districts of the state. The third

phase included daily 2-3 public meetings in more than 155 tehsil places. In this massive campaign, posters, banners were displayed and more than one lakh booklets of the provisions of the Act were distributed at a nominal price.

This created enough of awareness and people were educated on the issue of rights of citizens.

Hazare deservedly won the coveted Padmashree and then Padmabhushan. Care International of the USA, Transparency International, Seoul (South Korea) also felicitated him. Apart from this, he received awards worth Rs 25 lakh and donated the entire amount for the Swami Vivekananda Kritadnyata Nidhi (social gratitude fund). Out of the two lakh rupees received from the above amount, mass marriages are carried of at least 25-30 poor couples every year.

That Hazare has given his life for social betterment is reflected thus: ``I do have my home in the village but I have not entered it for the past 35 years. I have implemented schemes costing more than several crores of rupees but I do not have bank balance. Last 12 years I have been working in the field of eradication of corruption. This movement is run entirely by public support without and grants or sponsorships. I appeal for money wherever I go for a public meeting and urge them to contribute generously. The same money I use to carry out my campaigns. The money collected at such public meetings is counted in front of the villagers and my volunteers issue a receipt of the same on the spot.’’

He further states that, ``The movement that we started many years back without a penny in wallet, has spread its wings in all the 33 districts and 252 tehsils of the state. Hence we have been instrumental in offering rights to local bodies like Gramsabha, preventing red-tapism and initiating the law of transfers. This has prevented corruption on a large

scale. This has also resulted in offering social justice to the economically backward class. The Union Government keeps on making various schemes for poor people in availing kerosene, LPG and pulses on ration card but the middlemen keep on gulping the subsidies of the same. Our efforts made these necessities available to the poor.’’

The state government promoted opening of cooperative societies, credit societies & urban banks.

Believing in the principles of cooperative sector, the utmost lower class of the society invested their savings with such cooperative societies. However, the directors of such societies devoured the money and failed to pay back the basic amount to the members of the societies. This created havoc and people were duped for crores of rupees and did not have money for the marriages of their daughters or for medical treatment. Hazare agitated for over eight months. The result was that more than Rs 125 crore was recovered from defaulters and the members of such societies heaved a sigh of relief. Recovery of around Rs. 400 crores is in the pipeline.

In the future, the BVJA will work for the decentralisation of power and laws related to the same. Says Hazare, ``we have decided to develop centers to create awareness amongst people about govt. schemes and train activists to know the modus operandi of corruption in each sector. As the state government has decided to set up committees at almost every nodal point like state, district, tehsil, and village level with one member on such committee represented by our organisation. We have trained more than 400 volunteers to work on such committees.’’

Actually the government should train the members of NGOs who can work in the sector of prevention of corruption. Then and then only we can dream of corruption-free state, concludes Hazare.

GO GOA GONE REVIEW Bollywood has dabbled with ghosts, spirits and paranorma l movies aplenty.

Besides, the supernatural and horror genre is fast gaining popularity with dream merchants, after a hiatus. Now, storytellers in Mumbai are geared up to take the genre to an altogether new level, introducing the spectators to zombies. GO GOA GONE, directed by Raj and DK, is India's first 'zom-com'.

The expectations from GO GOA GONE are, evidently, colossal, in view of the fact that something like this hasn't been attempted on the Hindi screen earlier, although cineastes have witnessed zombies in Hollywood films. A zomcom can pave the way for movies of similar genre in times to come, if it finds an audience‌ GO GOA GONE is looked forward to for varied reasons: The zom-com aspect, zany look of the film, Saif's bleached getup [he plays a zombie killer in the movie], wicked one-liners and enticing music‌ But the challenge lies in educating the spectator about zombies, since there's no zombie folklore to enlighten them thus far. Let's face it, making a zom-com means treading into untried, alien territory. It's always a peril if you think out of the box, when you offer something innovative to the spectator. At the same time, a subject like this offers ample opportunity to its maker to break rules.

Hardik [Kunal Khemu] and Luv [Vir Das] tag along to Goa with their best buddy, Bunny [Anand Tiwari], on his office trip. Luv comes across Luna [Puja Gupta], who invites him to an exclusive rave party on a remote island. The party is the brainchild of Russian mafioso Boris [Saif Ali Khan] to launch the ultimate party drug. But the party goes horribly wrong‌ All of a sudden, they are accosted by zombies!

GO GOA GONE comes across more as an adventure flick than a conventional horror film.

Sure, it has its share of violence and gore, besides some cuss words, rave party et al, but the fun quotient is smartly integrated in the screenplay and what comes across is crazy, madcap amusement. The humor is smart and the factors

that have resulted in an 'A' certificate have been done aesthetically and don't come across as distasteful or offensive. Frankly, Raj and DK make a genuine effort to give the viewers something they haven't watched before. The aim is to make you giggle and also shriek the next moment.

Perhaps, Raj and DK are enthused by Hollywood movies and there's no denying that GO GOA GONE is a film with Hollywood sensibilities. But the best part is that the film never gets dark or depressing. The wit and humor, generously interwoven in the narrative, keeps you smiling all through, despite the blood and gore. The only time the film loses its balance is towards the middle of the second hour, albeit slightly. Also, Anand Tiwari's back story of how he escaped from the clutches of the zombies could've been more persuasive, but the final moments bring the narrative back on track.

The soundtrack [Sachin-Jigar] is essential to the script and has its place in the proceedings. The film comprises of energetic tracks with some amusing, quirky lyrics. 'Khoon Choos Le' and 'Babaji Ki Booty' match the theme of the film wonderfully. The background score is electrifying.

The music piece at the rave party in particular is trippy. Dialogue, much like the content of the film, are aimed at the youngistaan and if one may say so, make you chuckle on varied occasions.

Cinematography is perfect.

Saif balances the suave and uncouth persona with effortlessness. Even if the narrative tends to dip at times, Saif makes sure he breathes life into the proceedings. Kunal Khemu, Vir Das and Anand Tiwari are a riot. The youngsters pull off their acts and indulge in dramatics without going overboard.

The camaraderie is great! Kunal is a revelation.

He sheds all inhibitions and delivers a punchpacked performance. Vir Das is a complete natural. He essays his part with super conviction.

Anand Tiwari is in terrific form. This film should prove a big turnaround in his career. Puja gets a meaty part to make her presence felt and she does very well.

On the whole, GO GOA GONE is experimental since something like this has never been attempted earlier. But it's fun, witty, amusing and yes, thoroughly entertaining. The youngistaan is sure to love this mad, mad, mad ride!

Taurus April 21-May 21 Do not take advice from friends, however plausible it seems, or let others tell you how to handle your finances. If you keep your feet on solid ground you can sidestep a potential problem, so rein in ambition and concentrate on what you can achieve short-term. Take advantage of a lucky break midweek.

Scorpio Oct 24-Nov 22 A new ambition or creative project may preoccupy you now. Success will come from being thorough and determined, so focus on the minor details and resist the urge to push through major changes. A conversation with a colleague later in the week is also due to put you in a very strong position. Ask a leading question then.

Gemini May 22-June 21 With romantic Venus in your sign, you could find it hard to focus on career decisions early in the week. Put ambitious plans on hold and concentrate on what is happening in your private life. From Thursday you will see your way ahead more clearly. It seems that someone is prepared to listen, so take full advantage of the stars.

Sagittarius Nov 23-Dec 21 With Mercury, the planet of communication, in the area of your skies that rules your close relationships, you can reach a much more open understanding with a loved one. Be prepared to give a little ground, especially on domestic issues.

It could pay unexpected dividends. Starline

Cancer June 22-July 23 You have the advantage in a certain situation, so do not feel you should give in to pressure to fit in with others’ plans this week. If you let someone else make the running, you will start to see how strong your hand is. You could also find that getting what you want from a new colleague is simpler than you thought.

Leo July 24-Aug 23 Do not let a close relationship limit your horizons.

New people who are on your wavelength are due to help you break fresh ground, so insist that someone gives you extra space. A conversation later in the week could inspire you in an unexpected way. Be prepared to change your plans.

Virgo Aug 24-Sep 23 A new career plan has real potential, so do not let a friend or loved one make you doubt your judgment. From Thursday, when your ruler, Mercury, moves into your chart’s career zone, you can sweep obstacles aside and forge ahead.

Feedback from an unexpected source then is due to help you find the right way forward.

Libra Sep 24-Oct 23 Focus on the here and now instead of trying to look too far ahead this week. What matters now is being open and direct about your feelings, so do not let a chance to find out where you stand, or to clear the air with someone, pass you by. Travel and romance are also linked this week. Do not let existing ties restrict your freedom.

Capricorn Dec 22-Jan 20 Tuesday’s clash between deceptive Neptune and romantic Venus could make it hard to read a friend or loved one’s real intentions. Do not act on impulse or refuse to listen to their point of view.

They will come halfway to meet you if you let down your defences, so do not hesitate to make the opening move.

Aquarius Jan 21-Feb 19 Do not let financial worries or decisions undermine your confidence this week. If you believe in what you have to offer, you can make great progress, so do not sell yourself too short, or settle for short-term solutions. An unexpected meeting later in the week could also put you in a strong position.

Pisces Feb 20-Mar 20 Uncertainty about the future of a close alliance or new friendship could make it hard to make the right decisions early in the week. From Thursday, clear-thinking Mercury is due to help you see the situation from a new angle, so bide your time and put your plans on hold. A new project also has the stars behind it then.

Aries Mar 21-April 20 Concentrate on your social life and do not let your doubts about a certain situation make you hedge your bets this week. With Mercury, the planet of communication, beaming down on your close friendships until the end of May, you can forge deeper bonds with those you care for. Follow up on a new contact later in the week.

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