Whispers Forum

Ministry of Finance/CBDT CBDT has taken a very positive step to simplify the ITRs filing to provide Annual Information statement after collecting data from various organisations. This is very difficult task to collect data and provide the information PAN wise to tax payers. As these statements are related to Tax system and has to be correct and error free otherwise to cause problems and may lead to issue of notice and penalty. To avoid such action, CBDT has to make doubly sure about the correctness of data before it is uploaded. As reported in print media, the interest from FDs etc. is getting reflected in both account holders whereas the first account holder is responsible for the receipt of income and paying tax accordingly. It is submitted that such duplication of income may be corrected to avoid controversies and confusion among tax payers and tax authorities. Large data with regard to dividend income and also related to LTCG is being collected and doing data mining to provide the required information to tax payers. Recognising that only 2% of population pay income tax and there is a large chance of tax revenue losses as dividend is distributed among all the investors holding the stocks. This can be done in more efficient and hassle freeways. If dividend is taxed before it is distributed, it will not only increase the tax revenue but will be simpler and hassle free as no data is required to be collected from various agencies and moreover the ITR filing will be simpler. The tax compliance will be more than 90%. This will ease out many problems of tax payers as well as of tax administration. Similarly for the case of LTCG, LTCG for the transfer of equity and equity oriented MF may be tax exempted but Security Transaction Tax may be increased to in proportion to recover the estimated income from LTCG. In both the cases no data is required to be collected and uploaded. There will be no error as no data from third party will be required in these cases. Cash transactions is also one of the source of tax revenue loss as it is outside of financial system and transactions are not captured. Traders, businessmen, contractors, professionals etc dealing in large cash transactions are likely to escape taxes as these transactions are not captured by Govt. There is urgent need to reduce cash transactions to avoid such revenue losses. No doubt digital transaction have increased but so cash transaction also. Cash transaction gives rise to many illegal activities also like generation of black money, corruption etc. These will also get reduced. Tax revenue can also be increased by bringing NGOs, Trusts, Social Organisations, Academic Institutions etc, which are tax exempt, under income tax umbrella so these institutions pay tax and same can be used by Govt. for the welfare of society of all sectors. As these institutions are already serving only a particular sector of society and paying tax will enlarge their scope in addition. This will empower the Govt. to know their financial details and assets they possess. It will curve many not listed activities also if any. Ministry of Finance may consider above points in their budget proposals for increasing tax revenue and welfare of the society.
Naveen

The Appellant filed RTI Application seeking information on eight points. He filed a Second Appeal u/s 19 of the Act on the ground of non-receipt of information from the Respondent. The Appellant requested the CIC to direct the CPIO to provide complete information sought for and take appropriate legal action against the Respondent. The CIC observed that the Respondent has wrongly denied the information to the Appellant on the pretext of the instant RTI Application exceeding the word limit as per the RTI Act. Holding the reply as unsuitable and inappropriate, the CIC cautioned the Respondent to be careful in future, while handling matters pertaining to the RTI Act.
Comments
No application filed under the RTI Act can be rejected on the ground that it exceeds a specified number of words.
Citation: Mr. Varun Krishna v. M/o. Finance, Department of Economic Affairs in Complaint No. CIC/DOEAF/C/2020/665550, CIC/DOEAF/C/2020/665552 &CIC/DOEAF/C/2020/665553, Date of order: 01-11-2021
Dr. Anuradha Verma (dranuradhaverma@yahoo.co.in) is an expert on RTI matters and has co-authored the books RIGHT TO INFORMATION - LAW AND PRACTICE and PIO’s guide to RTI. Apart from her weekly article here, her other articles can be read at the website of RTI Foundation of India at the link: www.rtifoundationofindia.com

Even as the cases of the new variant of the deadly corona virus, Omicron are increasing in India, rallies are being held in the electoral states ahead of the assembly elections in the year 2022 . While political leaders have been holding forth on the need for caution over the new variant and the State Governments are re-imposing restrictions like wearing mask and maintaining social distance, the campaigning style of either the ruling party or the Opposition has not altered with least regard for the COVID-19 protocol. We are inviting trouble with these rallies ?
Girish Parmar

CBIC has done it again. It has promoted 2017 Batch Direct Recruit ACs as DCs w.e.f. 01/01/2022. Few promotee ACs of 2014 batch were also promoted but w.e.f. 01/04/2022. What a discrimination and humiliation? There is no transparency. For the promotion of DC CBIC is following ratio of 6:2:1 ( 6 C. Excise Supdts., 2 Appraisers and 1 Customs Supdt.) but for the promotion of ACs in 2014 they followed ratio of 13:1:2 ( 13 C. Excise Supdts, 1 Appraisers and 2 Customs Supdt.). No one will believe the bungling and injustice being meted out to 2014 batch Promotee ACs. All the promotions have been done on adhoc basis. What prevented the CBIC to promote the entire batch of 2014 batch promotee ACs to the post of DC on adhoc basis, when it is simply NFU ? Will new Chairman of CBIC look into this matter ? He has promised transparent and just administration in his first letter from Chairman's Desk or will he also pass his time and retire, securing his pension? CBIC must stop playing card of temporary post. Temporary post do not continue for seven or more years. It will go down as most horrible injust and shameful act in the history of CBIC Finance Minister, is requested to do justice and issue directions to CBIC to follow judgement of Supreme Court in AK Chatterji case and promote all promotee ACs of 2014 batch to the rank (NFU) of DC, who have completed more than seven years of service, against the residency period of four years. No additional posts are required to be created.
Dharam Singh

We hear hundreds of lofty statements on daily basis from our politicians about India becoming Vishwaguru and lead the world soon, every time the vision year changes too nearer the elections. Given an education budget of just 12.43 billion dollars for 2021 and health budget is just 9.2 billion dollars, how would India achieve this target ? Byjus is worth 18 billion dollars and similarly one private sector health chain is worth the same price. The real worth of both education & health private players must be 1000 times than GoI budget provisions. Eighty percent population being poor is totally dependent on government education and the GoI health infrastructure. In other words, both education and health infrastructure is available to 20% of the Indian population who can afford the private education and private hospitals doctors etc. The remaining 80% are completely dependent on this poor negligible infrastructure of health & education. This is high time GoI prepares a vision document so that each Indian has 100% access to both education & health. Education and health is everyone's right too. Would suggest education and health sector be nationalized, their available cash assets be used for improvement of government schools, colleges, hospitals etc. This must be done on war footing in view of various COVID-19 variants and its post effects, before it is too late.
Harish Kumar

Why did Chouhan suddenly announce the police commissioner system at the risk of annoying the powerful IAS group ? Grapevine has it that some months ago, while addressing IPS probationers Prime Minister Narendra Modi, had mentioned in his speech that states that have not implemented the police commissioner system yet should consider it. Among the big states, only MP, Chhattisgarh, J&K (which has special law and order issues) and Bihar haven’t so far. Of these, only MP is a solely BJP-ruled state. Chouhan could not be seen as not following the PM’s advice. It is noteworthy that the PM and Union Ministers were attending the annual IGP/ DGP conference when the announcement was made by Chouhan.
Pramod Bhatt

I agree with Harish Kumar (WIC, Dec 15 2021) on Right to recall. Several Indian States provide for Right to recall of elected representatives from local bodies. Unfortunately, there is no electoral mechanism by recalling legislators from the states and central legislatures due to their incompetence and dismal performance in fulfilling electoral promises. Lack of political Will to ensure transparency among elected representatives is the major roadblocks.
Another electoral malpractice prevalent among all political parties is offering freebies for votes. Quid pro quo deal. Unethical.
The Election commission which is supposed to ensure elections conducted in a fair manner, has turned a Nelson’s eye. All political parties have a free run promising free electricity, water, jobs and much more. All at cost of public exchequer. Such promises are included in parties’ manifestos. Is this justified?
The Media is a partner in the crime. Will the Judiciary as upholder of the Constitution, take the call.
A K Saxena (A former civil servant)

Debate
There can be no guarantee ever that a bachelor CM or vice versa will perform better. There have been several married CMs whose performance has been no match and there have also been the other way round.
RK Pandey
Right to recall is need of the hour
The leader of the ruling dispensation recently issued a whip to 100 MPs including the ministers which is one third of the majority strength, to go their constituencies, inter-act, reach the voters while the Parliament is in session, in other words they have been instructed not to show their faces and a blanket ticket to miss the Parliament Session. There are no such provisions enshrined in the Constitution for such a whip. All this is being done in view of ensuing State Elections. Elections can't have an edge over legislative participation or process. Missing from the Parliament including the leader is happening more than often & in a larger frequency since 2014, as the present dispensation is always in election mode 24/7. What for we have elected them if they do not care to be part Parliament Session or the legislative process. Why Indian exchequer is paying so hefty salaries & perks, it is as good as enjoying a five star holiday at Government or tax payers cost. Unluckily there is no provision in the Constitution to recall the elected representatives if they do not participate in legislative process, if they do not deliver or if there is poor or no governance by the ruling dispensation. This is high time voters start a movement for a Constitutional amendment or provision to the recall of elected representatives/Government if they are not delivering, not participating in legislative process, also for punishment if missing from Parliament Session more than 5 working days in a particular Session. These provisions should be applicable to each MP of both houses of Parliament, MLA, MLC , Panchayat Sarpanch. A mass peaceful movement by voters for this sole purpose is the need of the hour today to press for such legislative provision/amendment, clearly defined or provided in our Constitution the temple or Geeta of our democracy, before it is too late. Now or never.
Harish Kumar

DEBATE (1)
Bachelors are better CMs because they have plenty of time to devote to the state for its development and other works. See the case of Yogi Adityanath. However. bachelorhood is not the only criteria for being a good CM.
Ashok Garg
Senior bureaucrats posted from other States lack basic knowledge about U.T.
I don't see any major reforms and achievements from senior bureaucrats who are now posted from other States. Some of them don't have any foundational knowledge about the U.T. Unless they deliver qualitatively with outcome local people will be grumbling. Mr Jagmohan who was a bureaucrat did bring changes while as Governor. Now there is no excuse that State based party does not allow them to perform. J and K has to show the way to Ladakh.
S Shankar
Juniors are afraid to ‘ASK’ anything from seniors for fear of being rebuked
Most of the juniors are afraid to go to their seniors to “ASK” as the only thing that they expect as an answer is a rebuke. Between getting a small penalty from the CIC and a reprimand from the senior, it is anybody’s guess what a junior would prefer. Having known this, should the CIC not have called the first appellate authority and asked why he did not dispose the appeal? A stricture against the first appellate authority would not been a more appropriate remedy rather than imposing a penalty on the hapless PIO.
Sudhanshu Trivedi

Information pertaining to pending First Appeals registered in July to September 2019 including total number and List of First appeals which were registered in the above said months and other related queries were asked. The complainant contended that there is a deemed refusal of information sought in all the above RTI Applications and the reply has been provided with a considerable delay. The CIC observed that the complainant has sought categorical information in all the above RTI Applications and the PIO cannot be the custodian of all the information, however the then CPIO did not take assistance from the concerned department/ division under Section 5(4)/ Section 5 (5) of the RTI Act which in this case is their superior authority. The complainant contended that the respondent had wilful and malafide intention as they did not want to expose the poor performance of their superior authority, hence a point-wise reply has not been provided. The CIC noted that the information sought is related to FAA i.e. his own higher administrative authority seeking to indicate pendency against their superior officer, therefore he did not want to disclose it in order to hide the conduct of their superior authority. The CIC observed that the first appeal in these RTI matters have been pending and FAA did not decide these appeals to direct or guide the CPIO to provide the information. In a way there is apparent synergy between the CPIO & FAA in not giving reply to all the above RTI Applications disclosing pendency of appeals for a very long period of time. The CIC held that the then CPIO has deliberately not taken any assistance under Section 5(4) of the RTI Act from the O/o. the First Appellate Authority in reply to queries related to pendency of appeals at FAA level with malafide intention of not providing the relevant information to avoid disclosure of long pendency at the level of his Superior officer and waited to give reply after summary disposal of pending appeals. The CIC ruled that that this is the case where there is an intentional denial and obstruction of information and imposed a penalty of Rs. 1000/- (Rupees One Thousand Only) u/Section 20(1) of the RTI Act, 2005 on the then PIO, Shri Rajeev Ranjan, in the Ministry of Finance, Department of Economic Affairs..
Comments
Many PIOs tend to hesitate while seeking information from their seniors in respect of information held at their end. The role of the PIO under the RTI Act requires them to act independently. The PIO must remember that he alone is responsible for the consequences of delay or denial of information.
Citation: Mr. Varun Krishna v. M/o. Finance, Department of Economic Affairs in Complaint No. CIC/DOEAF/C/2020/665550, CIC/DOEAF/C/2020/665552 &CIC/DOEAF/C/2020/665553, Date of order: 01-11-2021
Dr. Anuradha Verma (dranuradhaverma@yahoo.co.in) is an expert on RTI matters and has co-authored the books RIGHT TO INFORMATION - LAW AND PRACTICE and PIO’s guide to RTI. Apart from her weekly article here, her other articles can be read at the website of RTI Foundation of India at the link: www.rtifoundationofindia.com