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Welcome to Taxmann.com | Newsletter – Reporting the Facts with Taxmann's Analysis. Today's Edition Brings You Updates on Company & SEBI Laws | FEMA Banking & NBFCs | Insolvency & Bankruptcy Code (IBC) | Competition Laws.

SEBI amends NCS norms, reduces draft offer document review period to 5 days

Notification No. No. SEBI/LAD-NRO/GN/2024/205; Dated: 17.09.2024

SEBI has notified the SEBI (Issue and Listing of Non-Convertible Securities) (Second Amendment) Regulations, 2024. An amendment has been made to Regulation 27 relating to ‘filing of draft offer document’. As per the amended norms, the draft offer document filed with the stock exchange must now be made public by posting it on the website of the stock exchange to seek public comments for a period of 5 working days from the date of filing. Earlier, the period was 7 working days.

A proviso has been added to Regulation 27(2), which states that issuers whose specified securities are listed on a recognised stock exchange having nationwide trading terminals must post the draft offer document filed with stock exchanges for one day immediately after the date of filing the draft offer document with stock exchanges.

Further, a public issue of debt securities or non-convertible redeemable preference shares must now be kept open for a minimum of 2 working days and a maximum of 10 working days.

In case of a revision in the price band or yield, the issuer must extend the bidding (issue) period disclosed in the offer document for a minimum period of 1 working day.

Appellant arrested for laundering crime proceeds granted bail as inquiry documents were voluminous and trial might take time: HC

Sukanya Mondal v. Directorate of Enforcement - [2024] 166 taxmann.com 418 (HC - Delhi)

In the instant case, CBI registered a preliminary enquiry against a person 'S', the commandant of BSF, and others. The enquiry revealed that cattle smuggling was happening from India to Bangladesh by paying illegal gratification to BSF personnel deputed on the Border.

CBI registered an FIR for an offence relating to a public servant being bribed against 'S' and unknown others. ED registered an Enforcement Case Information Report (ECIR).

It was alleged that 'S' received bribes for the business of cattle smuggling across the border, and the applicant's father/'A' received money from 'S'. The applicant helped in laundering money through her companies/firm and managed various companies, in accounts of which proceeds of crime generated from the predicate offence of cattle smuggling were laundered.

Thereafter, ED filed a complaint case and supplementary complaints, in which the applicant was named, before the Special Judge, and the applicant was arrested. The bail application filed by the applicant before the Trial Court was dismissed. The applicant then filed an instant bail application seeking regular bail.

It was observed that the applicant was not accused of a predicate offence, and the applicant's father was also admitted to bail by the Supreme Court essentially on the grounds of his incarceration in jail.

The High Court held that since the documents involved were voluminous and the trial might take a long time to conclude, the applicant was a woman who was entitled to bail under proviso to section 45 of the Act. Thus, the applicant was to be admitted to regular bail upon furnishing a personal bond.

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