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Attack on Delhi Chief Secretary turning into street fights & legal battlesDAE Health Scheme notified for Sec 80D benefitsIssuance of Certificate of origin retroactively - period enhanced to twelve months from the date of shipment - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011 amendedSummons in GST (See 'JEST GST on GST Home Page')I-T - When Revenue had accepted assessee as investor in previous year, it cannot change his status to trader merely because he made some profit on shares: ITATEmployee Benefits - An OverviewST - Transport of goods by air – Tax payable during period 10.09.2004 to 16.09.2004 and 16.6.2005 to 14.07.2005 as there was no exemption from payment of such tax during said period: CESTATComposition scheme eligibility, process and benefitsCX - There is no provision under CCR, 2004 for denial of credit on ground that assessee has admittedly deployed inputs in excess of ideal for achieving desired output level: CESTATIAS Association condemns attack on Delhi Chief Secretary; demands immediate actionICAI removes name of O P Tulsyan from register of Members for five years in compliance with Allahabad HC orderST - Supreme Court agrees with Larger Bench CESTAT decision in Bhayana Builders - Revenue appeals dismissedCabinet clears bills on illicit deposit & chit funds regulations (See 'TIOLCorplaws')Cabinet nod for Tribunal on river disputeCabinet nod for bus bay near Indian Defence UniversityCabinet nod for coal mining methodologyCabinet okays Indo-Moroccan railway pactFive IRS officers appointed as CESTAT Members - Sanjiv Srivastava (Mumbai) + P Anjani Kr (Mumbai) + P Venkata Subba Rao (Hyderabad) + Bijay Kr (Delhi) + C L Mahar (Delhi)CBDT issues transfer order of four CITsI-T - Incriminating evidences obtained prior to date of search, cannot be roped in to make additions in case of unabated assessments: ITATPNB scam should pave road for financial transparencyBurdensome registration requirement under GST law be done away withST – World Bank and International Finance Corporation are part of United Nations, therefore, there is no need to resort to definition of International Organization for extending benefit of notification 16/2002-ST: CESTATAnti Profiteering Application - An analysisCX - Merely on basis of statement given by one employee to police that raw materials worth Rs.2 crore were destroyed in fire, same cannot be taken as gospel truth: CESTATGovt keen to make agri schemes 'income-centric' rather than 'production-centric': MinisterKolkata DRI seizes 12.4 kg elephant tusk being smuggled from Assam to NepalDigital India successing becoz of people's pull: PMFish eats plastic & humans eat fish - serious health hazard: MinisterI-T - When assessee was only a licensee, not having exclusive rights over a property, vide unregistered document, it cannot claim to be owner of property for purpose of Sec 22: HCRailways relaxes upper age limit for Group C postsNo GST is leviable on goods sold/transferred while remaining in Customs bonded warehouseLeviability of IGST and as well as Compensation cess under Customs ActAG expresses concern over CBEC cases being dismissed by SC on ground of delayTime to shift focus from acronyms to gaps in performanceGST - Industry reports cumbersome procedures & high cost of compliance
 
One Year tenure for Board Members?

TIOL-DDT 41
27 1 2005
Thursday

IT appears that the FM is planning for a minimum one-year tenure for Board Members. While this will provide the much required longevity for a Board member to be of any use, its immediate fallout would be that some of the very senior and deserving Chief Commissioners will not make it to the Board as they have less than an year of service left. This would also mean that some most undeserving officers will make it to the position of Members in the Board. Selecting officers with at least one year of service left, is not going to make the Board more effective if the ones with more years of service are not really the ones with any capacity  to run a complex tax administration in the country.
 
But the FM’s idea of appointing Members with at least an year of service will provide some sort of continuity in the Board. Now what happens is that some body becomes a Member of the Board at the fag end of his career with just a few months to go for retirement. He usually spends his few months of time in the Board looking for post-retirement jobs. He has hardly any time or interest (after all he has to think of his future)  for the mundane matters like income tax, excise laws or customs complications.
 
Even a one year tenure is not going to really benefit the system. It is possible that officers with more than a year of service left are not really the most suitable ones to man the Board. Instead of a totally incompetent man running the Board for a few months, we may end up with a totally incompetent man running the Board for 12 months or more and that is more devastating. The selection process should start somewhere at the bottom not the top. We can have a system where every year one officer is promoted based on merit and a rigorous test and not seniority, from each cadre starting from sepoy up to the Chief Commissioner. Over a period of time we will have a small core group of excellent officers, some of whom will reach the Board, not because of blunt seniority but a little merit. 
 
Why the Board at all?
 
Do we really need a Board? The only function the Board had been successfully doing was creating confusion with its clarifications and notifications. In any case, many of the important wings like TRU and TPL have slowly slipped out of the Board. So may be the whole concept of having Revenue Boards should be reviewed. Like other departments, this department can also be headed by an IAS Secretary, who will be heading the department for a short tenure. With officers who have worked in the department for thirty plus years manning the Board, we have all kinds of confusions like faulty notifications and clarifications, it will hardly make any difference if an IAS officer heads the department.
 
A recently appointed Board Member told an Under Secretary, “I have been working hard for the last 34 years and I have six more months to go; I want to take rest; please don’t bother me with any files” . The under Secretary with hardly six years of service and stars in his eyes knows that this man has not been working for the last 34 years; what he will work for the next six months? 
 
Until tomorrow with more of DDT

Have a Nice Day


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