SOMETIME ago I got a mail from a concerned Netizen,

“I notice, most of the officials in the CBEC/C.Excise/Customs give their personal email ids for getting the response/reply from the public.  How can the Board/Dept. ensure that the emails received by their officers in to their personal email ids are forwarded to the other officers for necessary action. When the Govt. has the CBEC website, why cannot they get email ids with xxxxx.cbec.gov.in or xxxx.cenex.gov.in/cus.gov.in. Why none of the Members of CBEC nor respective Chief Commissioners thought of giving email ids to their Members/Officers in the field which is more secure and can be accessed by the other officials? I am sure, TAXINDIAONLINE can take up this matter with concerned and in future, we all can send our suggestions/reply to the official email ids and not to their personal email id.”

I replied to him,

“We had already taken up this matter several times – the officers express a lot of difficulties in accessing their official mail ids and they don't have the many features that gmail, yahoo etc have. Once we insist that they use only official email id, what will happen is, they will not share their personal ids and they will not open the official ones. I am told that the Department is planning to give an email id with digital signature to every officer.”

That was one year ago. Recently while reporting the 'Draft Point of taxation Rules', in DDT 1418 -06-08-2010, I asked, “why are the government officers using private email ids and not the government ones.?”

And it is is understood that our comments are not taken kindly by the officers who use private email ids for official correspondence. Gmail is the hot favourite mail server for many government officers – maybe for its user friendly environment, but the moot question is, “should government business run through these private unsecured mail servers?” We understand that some Government Ministries have already banned the use of private email ids for official communication.

There may be nothing wrong in a government officer using a private email id for official communication, but the pride of the Government of India is involved. When a government officer uses a private email id, it means that he has no faith in the government id or the government is not able to provide him a reliable email id, both of which are shameful to the majesty of governance. And can the use of a private email id for official communication be treated as unfair promotion of a private enterprise by government? Tomorrow Google can advertise that many government officers in India use Gmail as their official mail!

Powers of CBI

CENTRAL Bureau of Investigation (CBI) can suo-moto register and investigate cases of corruption including against officers of the Central Government, in the Union Territories. CBI requires consent of the concerned State Government for operating in that State. However, prior permission of the Central Government is required under section 6(A) of the Delhi Special Police Establishment Act, 1946, before conducting any inquiry or investigation of the offences under the Prevention of Corruption Act, 1988, alleged to have been committed by the officers who are : 

(i) the employees of the Central Government of the Level of Joint Secretary and above; and

(ii) such officers as are appointed by the Central Government in corporations established by or under any Central Act, Government Companies, Societies and local Authorities owned or controlled by that Government. 

No permission under Section 6(A) of the Delhi Special Police Establishment Act, 1946 is required in case of arrest of an officer at the spot for accepting or attempting to accept a bribe.

CBI derives its powers of registration, investigation and prosecution of cases from the Delhi Special Police Establishment Act, 1946.

This was stated by the Minister of State in the Ministry of Personnel, Public Grievances & Pensions, Shri Prithviraj Chavan in written reply to a question in Rajya Sabha yesterday. 

Private Taxis masquerading as Government Cars – Red Beacon and all

ONE of the perks of babudom is a government car. Many in Government believe that Commissioners and above are entitled to a car with a red beacon. Sate Governments have repeatedly clarified that they are not entitled to this feudal legacy. But IRS officers have been illegally getting their old Ambassador cars fitted with these red beacons. Now the Government has stopped buying cars and have allowed the Commissioners to hire taxis. Commissioners are hiring fancy taxi cabs and getting them fixed with red beacons and boards like, “Central Government”, “On Government Duty”, etc,. These are illegal activities and senior officers like Commissioners should not be seen in indulging in such activities.

Jurisprudentiol – Monday's cases

Central Excise

Mixing Argon and Hydrogen gas – Assessee treating mixed gas as being a manufactured product in view of section 2(f) of the CEA, 1944 read with chapter note 9 in Chapter 28/38 and paying duty by availing CENVAT credit - Department seeking recovery of CENVAT credit availed - Pre-deposit ordered: CESTAT

THE appellants are mixing Argon and Hydrogen in their unit and the mixed gas is supplied through pipe line for welding purposes. The department's contention is that such mixing does not amount to manufacture as one of the gases viz. Argon is an inert gas and there is no chemical reaction possible. The department's stand is purportedly supported by the earlier decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Meerut vs. Goyal Gases (P) Ltd .

Income Tax

Sec 147 - Can proceedings be initiated u/s 147 even when time available for issue of notice u/s 143(2) has not expired? - NO, says ITAT Third Member

THE issue before the Third Member of the Tribunal is - Whether the proceedings u/s 147 cannot be initiated when the time available for issuing notice u/s 143(2) has not expired.

Customs

FOREIGN TRADE POLICY - Target Plus Scheme – 'broad nexus' between import goods and exported goods – FTP cannot be amended by Circulars and Public Notices – Customs Circulars and DGFT Public Notices quashed: Delhi HC

THE impugned circulars and notice that purported to 'clarify' the term 'broad nexus, i.e. the impugned circular dated 8th May 2007, the Public Notice dated 21st June 2007 and the further circular dated 19th December 2007, travelled beyond what was envisaged by para 3.7.6 of the FTP and severely restricted the benefit thereunder. It was a significant change that could be brought about only through a notification under Section 5 FTDR Act. The said circulars and public notice were, therefore, ultra vires para 3.7.6 of the FTP. Further they sought to retrospectively take away a benefit that had accrued to the exporters which cannot but be viewed as unreasonable in the context. The impugned circular dated 8th May 2007, the Public Notice dated 21st June 2007, the further circular dated 19th December 2007 and the amended para 3.2.5 of the HBP are accordingly quashed.

See our columns Monday for the judgements

Until Monday with more DDT

Have a Nice Weekend

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