Friday, March 6, 2009


Athletes and sports competitors compete in organized, officiated sports events to entertain spectators. When playing a game, athletes are required to understand the strategies of their game while obeying the rules and regulations of the sport. These events include both team sports - such as baseball, basketball, football, hockey, and soccer - and individual sports - such as golf, tennis, and bowling.

As the type of sport varies, so does the level of play, ranging from unpaid high school athletics to professional sports in which the best from around the world compete before national television audiences. In addition to competing in athletic events, athletes spend many hours practicing skills and teamwork under the guidance of a coach or sports instructor.

Most athletes spend hours in hard practices every day. They also spend additional hours viewing films, critiquing their own performances and techniques and scouting their opponents tendencies and weaknesses. Some athletes may also be advised by strength trainers in an effort to gain muscle and stamina, while also preventing injury. Competition at all levels is extremely intense and job security is always precarious.

As a result, many athletes train year round to maintain excellent form, technique, and peak physical condition; very little downtime from the sport exists at the professional level. Athletes also must conform to regimented diets during the height of their sports season to supplement any physical training program. Many athletes push their bodies to the limit, so career-ending injury is always a risk. Even minor injuries to an athlete may be sufficient opportunity for another athlete to play, excel, and become a permanent replacement.


  1. Attention all Directors/Producers looking for a Film Story totally different which could help make film a Big Super Duper Hit, your search ends here. I have many film stories written by me. It's on sale for Rs. 25 Lacs per story. If. Please mail me (Note: Only genuine people who could make payment in advance need contact, time wasters please excuse.) * No other company or person should contact me for marketing of any product or service

  2. Holy Prostitute
    The Tribune, Chandigarh, India - Haryana Plus

    The book, released by Deepak Gupta, managing director, Plaza cable group and Husband of Sh Subash Chandra (CMD of Zee TV) Sister.... The district administration has tied up with the Postal Department in order to make ... project ‘Gulal’ opens today at Suraj - Panchkula, Everest - Rewari, ...

  3. HOLY PROSITUTE.P.L.Chopra"Naseem"
    Book available at-
    M/s. Raja Pocket Books,112,Dariba Kalan,Chdani Chowk,1st floor,Delhi 6.Price 99/-.Page144.Published by.Anshi Pocket Books,Karnal.(Hr)
    Variety Book DepotVariety Book Depot
    M-3,Avg Bhavan,Near Nirulas Middle Circle
    Connaught Place, Delhi, 110001
    011 23417175 ‎
    011 23412567 ‎
    M/sParadise,Club Market,Karnal.
    "Holy Prostitute”‎ - Anashwar‎ -
    from the desk of Anashwar Chopra
    So does this mean that all the service tax deposited since the law was introduced, will be retrofitted backwards and the companies can claim the tax paid ? Matter is subdues...............................

    Service Tax on Commercial Rent Held Unconstitutional (Delhi High Court)

    The Delhi High Court has on April 18, 2009 struck down the levy of service tax on renting of immovable property as unconstitutional.


    The Delhi High Court has today struck down the levy of service tax on renting of immovableproperty as unconstitutional, while deciding 26 writ petitions of different petitioners, by combined order. The division bench of the Delhi High Court comprised of Mr. Justice BadarDurrez Ahmed and Mr. Justice Rajiv Shakdher observed that service tax shall not be levied onrenting of immovable property.

    Alishan Naqvee, Advocate, LexCounsel Law Offices, who represented his clients in two of thepetitions disposed off today, tells that the category of renting of immovable property servicewas introduced by the Finance Act of 2007. This, in effect brought renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course of furtherance of business and commerce, within the service tax net with effect from June 1,2007. This new levy severely impacted business models across India as most of the rentarrangements did not even stipulate it beforehand.

    The businesses across India opted to en masse challenge the constitutionality of levy of servicetax on rent, on the primary grounds that renting does not involve any service, and the CentralGovernment is not empowered to tax consideration for transfer of rights in immovable property, being a state subject as per the Constitution of India. Few High Courts, including the High Court of Mumbai, Delhi, Gujarat, Andhra Pradesh, Kolkata and Chennai reportedlygranted interim reliefs to the petitioners from payment of service tax until final disposal of theirmatters. The stays were however granted subject to undertakings by the petitioners, mainlytenants, to deposit the service tax amount with the Government if the tax was ultimately heldconstitutional. The Delhi High Court however is the first High Court to deliver the final orderin the matter that would have persuasive value for the other High Courts.

    The detailed order of the Delhi High Court is expected to be available within the next couple ofworking days. One issue that needs to be seen is whether the Delhi High Court has expresslylimited the applicability of its judgment to its territorial jurisdiction. Notably, while grantinginterim orders, the Delhi High Court had expressed that the stays would be operative within theterritorial jurisdiction of the Court.

    Consequently, a number of petitioners, having operations in multiple states, were constrainedto knock at the doors of the other High Courts.

    To avoid multiplicity of litigation, the Union of India preferred a transfer petition to the Supreme Court of India seeking transfer of all writ petitions pending before different HighCourts of India, to the Delhi High Court for single window adjudication.

    It is open for the Government to prefer an appeal before the Supreme Court of India, challenging the decision of the Delhi High Court. The judgment however delivers great relief to the business by helping liquidity in the current times
    etailer heave a sigh of relief as Delhi High Court rules against levy of service tax on rented premises.

    Shoppers Stop, Lifestyle International, and 24 other retailers, who had challenged the provisions of Section 65(105)(zzzz) of The Finance Act of 2007, which sought to levy service tax on renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course of furtherance of business or commerce must have heaved a sigh of relief when a division bench of the Delhi High Court comprising Justice B D Ahmed and Justice Rajiv Shakdher passed the order that the renting premises for business will not invite levy of service tax.

    A major part of any big or small retailers operating expenditure consists of rent component. This could depending on location, size, format, etc, could vary from 5 to 15 per cent of total costs.

    We hold that law does not in terms entail that renting out of immovable property for use in the course of furtherance of business or commerce would by itself constitute a taxable service and be eligible to service tax, Justice Ahmed said, disposing of the petitions.

    The honourable court came to a conclusion that since lease or levy or license or any other similar arrangement in relation to immovable property does not amount to rendering of a service, no tax can be levied under the taxable entry of the said Section 65(105)(zzzz).

    The interpretation placed by the impugned notification and circular on the said provision is not correct. Consequently, the same is ultra vi res the said Act and to the extent that they authorised the levy of service tax on renting of immovable property per Se, they are set aside, the court said, striking down the notification. ruled the Judges.

    The court has allowed a time period of 90 days to the Government to file an appeal against its order.

  4. Still alive in his poetry after 39 yrs
    Bhanu P. Lohumi
    Tribune News Service

    Karnal, March 12
    Famous Urdu poet and writer and leading criminal lawyer, PL Chopra, popularly known as Naseem died about 39 years ago but his memories are still alive in his poetry even today.
    His son, Anashwar , a lawyer , not only inherited his profession and library but also carried forward his legacy of writing novels.
    In a tribute to his father, Anashwar Chopra published a book “Holy Prostitute”, a compilation of short stories written by Naseem, which was released here on March 1, coinciding with the first birth anniversary of his son, Yashwant .
    The book, released by Deepak Gupta, managing director, Plaza cable group of companies, and son-in-law of the chairman of Zee TV, Subash jee, and SSP, Karnal, Aishwinder Singh Chawla, contains stories written by Naseem over a period spanning four decades.
    Born in Gujranwala (joint Punjab) on October 5, 1906, PL Chopra graduated from Dyal Singh College , Lahore , before joining government services as Junior Prosecutor in 1929. At the time of partition, he was serving in East Punjab, which happened to be on this side of the Radcliff Award and never returned to his birthplace in West Punjab (now in Pakistan ).
    After his retirement in 1961 as Prosecution Deputy Superintendent, Karnal, Naseem started practicing criminal law and soon became a leading criminal lawyer in Karnal district.
    However, his passion for penning down poems and stories in Urdu did not die down and he pursued criminal law and creative art of writing simultaneously with equal zeal till his demise on March 29, 1970.
    A man of varied interests, Naseem was a member of the Karnal Club and Bazm-E-Sukhan. His first poetry book in Urdu, Aaina-e-dil, was published by leading publishers of Delhi in 1961 and later translated in English under the title “The mirror of heart”.
    Naseem’s poetry contains the choicest oriental thoughts in pithy and several of his verses on amorous, heroic or philosophical themes have become an oft-quoted quotes to illustrate poignant suspenseful and lifting situations.
    The devotional element virtually eliminates the dividing link between mundane and the divine and creates a musical impact.
    The aroma of the oriental past merges into lifting melody and its verses grasp all delicate situations with an unsurpassable thoroughness of smile and metaphors, virtually entrapping nature at its best.
    Naseem has left behind three sons Madan Mohan Chopra, Inder Mohan Chopra and Anashwar Chopra and three daughters but Anashwar followed his footprints and published four novels in Hindi- “Saanjhe Ki Poonji, Adhoora Anindya, Naari Ki Hatya and Naag Kanya.”
    Contact :-(Copyright register with copyright office,New Delhi)
    Anashwar Chopra,
    Randhir Lane,Opp.Dyal Singh college,
    Karnal 132001(Hr)