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ST - Amendment made to FA, 1994 on 14.05.2015 making service tax applicable retrospectively on chit-fund business is only prospective - Refund payable of tax paid between 01.07.2012 to 13.05.2015: HCST - SVLDRS, 2019 - Amnesty Scheme, being of the nature of an exemption from the requirement to pay the actual tax due to the government, have to be considered strictly in favour of the revenue: HCCX - Issue involved is valuation of goods u/r 10A of CE Valuation Rules, 2000 - Appeal lies before Supreme Court: HCCus - Smuggling - A person carrying any article on his belonging would be presumed to be aware of the contents of the articles being carried by him: HCCus - Penalty that could be imposed for smuggling 3.2 kg of gold was Rs.88.40 lakhs, being the value of gold, but what is imposed is Rs.10 lakhs - Penalty not at all disproportionate: HCCus - Keeping in mind the balance of convenience and irreparable injury which may be caused to Revenue, importer to continue indemnity bond of 115 crore and possession of confiscated diamonds to remain with department: HCCus - OIA was passed in October 2022 remanding the matter to adjudicating authority but matter not yet disposed of - Six weeks' time granted to dispose proceedings: HCI-T - High Court need not intervene in matter involving factual issues; petitioner may utilise option of appeal: HCChina asks Blinken to select between cooperation or confrontationI-T - Unexplained cash credit - additions u/s 68 unsustainable where based on conjecture & surmise alone: ITATHonda to set up USD 11 bn EV plant in CanadaI-T - Re-assessment is invalid where based only on a suspicion that income escaped assessment & where not based on concrete reasons to believe for commencing such proceedings : ITATImran Khan banned from flaying State InstitutionsI-T - Income from sale of flats cannot be computed in assessee's hands, where legal possession of flats had not been handed over to buyers in that particular AY: ITATPro-Palestine demonstration spreads across US universities; 100 arrestedI-T - Investment activities in venture capital which are not covered in negative list under Schedule III to SEBI Regulations, qualifies for deduction u/s 10(23FB): ITATNATO asks China to stop backing Russia if keen to forge close ties with WestCus - When Department has not complied with time limit, the order issued for revocation of licence or order issued for continuation of suspension licence cannot sustain: CESTATNY top court quashes conviction of Harvey Weinstein in rape caseWeather prediction normal for phase 2 poll dayIndiGo orders 30 Airbus A350s for long haulsST - Appellant is an 'authorised medical practitioner' providing 'healthcare services' - services exempted in terms of clause 2(i) of notification 25/2012-ST: Commr(A)RBI to issue fresh guidelines for banks to freeze suspected bank accounts being used for cyber crimesREC avails SACE-Covered Green Loan for 60.5 Billion Japanese YenStudy finds Coca-Cola accounts for 11% of branded plastic pollution worldwideCus - 'Small Form-factor Pluggable Optical Transceivers' are classifiable under CTH 8517 7090 and not under CTH 8517 62 90 - entitled for benefit of duty concession under 57/2017-Cus: CESTATDoNER discusses Development of Tourism in North EastCX - Appellant is eligible for exemption under Notfn 12/2012-CE upon fulfilling all conditions stipulated therein, thus sufficiently establishing that goods dealt with by Appellants qualify for exemption: CESTAT
 
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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