Q.1. I am a professional cyclist. Recently, I took part in a race organized in Australia by the Union Cycliste Internationale. Prior to the race, I was selected for a random anti-doping control drug test, conducted by a World Anti-Doping Agency (WADA) accredited laboratory at Sydney. The test results showed that I had ingested a banned substance. I have been suspended until further notice. A UCI Dispute Panel hearing is pending. I am certain that this drug had been administered to me without my knowledge? Can I take the matter up before the Court of Arbitration for Sport?
Until the UCI Dispute Panel comes out with its decision, you may not approach the Court of Arbitration for Sport (CAS) or any other body in this matter. If the Panel decides that you are guilty, it may ban you from participating in further races and/or to impose a fine on you. At this point, you have the recourse of appealing to the Court of Arbitration for Sport (CAS). Any liability under the WADA Rules can be appealed against to the CAS. The appeal can be lodged either by you or by the Federation you represent. In this case, the decision of the CAS will be binding upon all parties. The most recent example of involvement of the CAS in doping allegations is the case against cyclist Alberto Contador who tested positive during the 2010 Tour de France. The matter is pending before the CAS.
Q.2. I am an engineer by profession and I pursue table tennis as an interest. Recently, I took part in a local competition organised in my district, and won a prize of Rs. 30, 000. Are there any tax implications on this prize money that I need to be aware of?
In India, the Central Board of Direct Taxes has, in the past, considered the question of whether the award received by a sportsman, who is not a professional, is taxable. Based on a circular released by the Income Tax Department, it was declared that in the case of a non-professional, the award received by him will be in the nature of a gift and/or personal testimonial. In view of this, it was clarified that such awards in the case of a sportsman, who is not a professional, will not be liable to tax in his hands as it would not be in the nature of income. Therefore if you are able to produce sufficient evidence to prove that you are not a professional sportsperson, the prize will not be taxable as part of your income. However, if the prize received is in the nature of gift, the chargeability to gift-tax will be considered separately.
3. Q.3. I am a professional cricketer and I play for a world famous T20 league competition. Recently, a retired cricketer, appearing on a sports chat show on television accused me of match-fixing, on the ground that he found my performance in a recent match ‘lazy’ and ‘suspicious’. Do I have any remedies against him?
The retired cricketer made serious allegations against you without any proof or evidence, resulting in grave injury to your reputation as a professional cricketer. The show was televised and reached a wide audience. You, therefore, have legal recourse against him. If the retired cricketer’s comments indeed accused you of match fixing, which is a criminal offence and seriously impacts your reputation and integrity as a professional cricketer, under Indian law, you have ground to file a case of defamation. You can file a civil suit against him to recover compensation for any damage to your reputation and/or you can lodge a criminal complaint against him, as defamation constitutes both a civil as well as a criminal wrong under Indian law.
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