JUNE 19, 2015

By H S Brar

BEFORE talking about "corruption" we need to understand what it is. Only then can we think of eradicating it. The meaning of corruption is best explained by its synonym in Hindi, "Bhrashtachar", which is created by combining two words, Bhrasht and Aachaar, the former meaning impure and the latter, behaviour. Thus, corruption can be defined as impure or improper behaviour of an individual.

Every organisation, society or country is like a machine and its members, parts of the said machine. If all the parts do not function as per their designated roles, the machine can never function to its true potential. It is important to immediately rectify a defect identified in any of its parts. If it is not done, the said defective part damages other parts and eventually the whole machine will become defective and would stop working.

Now, we can understand the true expanse of the word "corruption". If we break any rule, it is in effect wrong behaviour, be it a rule framed by the government, by the organisation of which we are a member or the rules followed by our society. We indulge in corruption when we jump a red light, throw garbage on the road, jump a queue, the examples are innumerable. Therefore, it is wrong to link "corruption" with only government officers and politicians and to measure it only in monetary terms.

A society or country, whose members do not follow the rules and motivate others by offering enticements to break/ignore the same, can never progress. Because if the rule breakers are not punished, the other members, who follow the rules sincerely, will feel disheartened and would be inclined to join the group of such rule breakers. How can a leader, be it political, organisational or social, who does not set an example, have moral strength to ask his juniors to tread the said path. Conversely, a junior will think twice before indulging in a wrong act when his leader is not corrupt. A child who watches his parents lying at the drop of a hat will not bat an eye while lying to them.

After understanding the meaning and the consequences of "corruption", we can realise how big an impediment it can be in the progress of a country, organisation or society. Therefore, to destroy its "material" form, we have to frame strict laws which should be implemented swiftly without differentiating any accused on the basis of his social, political or financial stature.To destroy it at a "moral" level we have to, starting from ourselves, motivate everybody to keep their behaviour above board. It is only by using this two-edged sword that we can eradicate "corruption".

Coming to the Revenue department, of which I am a member for the past more than twenty years, I believe, the following steps in different aspects of work can reduce the menace to a very large extent :-

1. Automation of procedures - This will reduce department-assessee interaction and at the same time ensure timely disposal of the work and reduce any discretion available to the officer concerned.

2. Regular transfers to different wings/sections - Ensuring that officers are given different job responsibilities will not only ensure that the department gets a well conversant officer in return but also ensure the removal of the "Specialist" species of officers which is repeatedly given the same type, if not the same posting.

3. Strict monitoring of the working of the wings interacting with the assessees - The interaction of Preventive and Audit wings in Excise and Service tax and the Import/Export Staff in Customs, with the assessees should be monitored strictly and the progress/results achieved from such interactions reviewed regularly.

4. Liberal reward policy - The reward policy should be liberalised and re-structured. The minimum amount should be increased. At present an audit officer is eligible for a fixed reward of Rs. 5,000/- in a case which is petty. Also, there is a proposal not to grant reward where no show cause notice has been issued. If an assessee accepts the officer's contention and deposits the tax alongwith interest and the transaction is reflected in his records there is no need to issue a show cause notice, but does it take away the quality of detection made. Rather, the work of the officer is more appreciable as not only has he ensured recovery of government dues but also averted litigation. Lastly, the procedure of disbursal should be systematised and reward cases should be processed automatically, instead of an officer having to repeatedly plead his case with officers at every level.

5. Regular promotions - The cutting edge officers should be offered promotions on a smaller time frame so that an officer who may be offered quick money weighs the option of losing his impending promotion, if he is caught, with the offer. Today, except for a couple of zones an Inspector or Superintendent knows he will not get another promotion for the next 15-18 years.

6. Improve infrastructure - An officer should take pride in his place of work. The infrastructure norms prescribed as per rules should be implemented strictly. A person who takes pride in his work and his office is less prone to indulge in illegal acts.

I would like to share an anecdote when I was pursuing my MBA (Executive). A professor, one day, asked one thing which each one of us would want to be remembered. A classmate, who was working as a Junior Engineer in the State Electricity Department, said he wanted to be remembered as a "Reasonably Honest" person. We all had a hearty laugh, wondering how one could be "Reasonably Honest". In hindsight,I think, he was more honest than most of us. As the saying goes, a fool who knows he is a fool is not a fool.

As a short term measure, which needs urgent attention, we should strive to eradicate forms of corruption which impact revenue and in the long term eradicate its milder forms.

(The author is a Superintendent of Central Excise & the views expressed are strictly personal.)