Wednesday, July 22, 2015

RULE AND ROLE

 

Rules and Roles play a vital role in any field to achieve the objectives, but when the rules are full of ambiguity and the role played by the officer is of dubious nature, then nothing can be achieved except making the issues more murkier. 
It is an open fact, that the last DPC for promotion from Group ‘B’ to Group ‘A’ was held in October 2014.  Since then no DPC has been held and the posts of 2013, 2014 and 2015 are lying vacant despite the availability of eligible officers in the cadre. It is not like other cadres that the post is lying vacant because of non-availability of the candidates and hence that cadre plays wait and watch situation for further promotion, whereas we are languishing in the same grade.
 
A confusion has been created by citing DOPT OM that the posts that have remained vacant for more than a year shall not be revived except under very rare circumstances after seeking clearance of the Department of Expenditure.
On the one hand, we contend that the posts which are lying vacant for long should be filled up and on the other hand we cite OMs to justify that the posts which are lying vacant for more than one year should not be filled up taking into consideration the austerity measures. It is ironical that the cadre is fighting for sanction of additional posts / creation of new posts in the cadre, but the cadre itself is willing to forgo the sanctioned posts so that others are not benefitted and gain seniority. In our Central Excise cadre we are short of posts but are more in numbers where as the other two feeder cadres are less in number hence the rule which is fair for Central Excise is to be promoted and there should not be any dubious role for any vested interest.
During the cadre restructuring sanctioned in 2013, the Ministry had sanctioned various new posts in the grade of Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, etc., but the same has not been filled up till date. Does it mean that the new posts will not be revived since the same has not been filled up till date.
Hence, it is requested not to make own position vulnerable as well insignificant by citing rule/s and playing an unfair role wherein the cadre suffers.
*************

Saturday, July 18, 2015

NEW CHAIRMAN WITH OLD PROBLEMS

A meeting is expected with the Chairman, CBEC, on 23rd July 2015 with the All India Office bearers. The All India Association should break the deadlock on the following issues :-
a)  The 3rd MACP of Rs. 6600/- GP, which is being extended to officers in Kochi Zone, why is it being denied to the officers of remaining Zones in CBEC ? is the PAO of Kochi following a different set of rules as compared to the other PAOs who are raising objections to the grant of 3rd MACP ?

b)when the DPC will be held for the vacant post,If ADG HRD is out of country,can the board will not inch a further or any other officer who hold the additional charge will not process  the file upto his arrival from abroad after completing mid career training programme till 19th August. 

c) Why there is a discrimination between Direct ACs & Promotee ACs, who are given insignificant postings & lesser facilities (no vehicle......) ? Does the Board consider them as children of a lesser God ?

d)  Why are the Promotee ACs being rotated/transferred under  4.2 of Group A Transfer &Posting Policy and Direct ACs replacing them, when such a condition was not included at the time of promotion  ?

e) Another annual Budget is likely to be presented in another six months but the decision is increase office space and facilities in this financial year has not been majorly taken up for implementation. How long do you want the lower officers to suffer from lack of space & facilities and still expect them to produce results ?

e) Implement a comprehensive Greivance Redressal mechanism for the staff at the Division, Commissionerate, Chief Commissionerate & Board level.


DELAYED MONSOON


Monsoon is delayed (not in anybody's control) but what about the Board, now that it is at full strength, what is the new pretext for not issuing AGT of Commissioners ?

 ********

Wednesday, July 15, 2015

FM's ATTENTION TO DISCARD TRADITIONAL MODE AND ADOPT AUTOMATION & ACCOUNTABILITY


On Tuesday, 14-July-2015, the Union Finance Minister, Shri Arun Jaitley, clarified the difference between "Service Tax" (imposed by the Govt.) and "Service Charges" (as charged by hotels and restaurants). Some of the consumers have a mis-apprehension that "Service Charges" are being collected by the restaurants on behalf of the Govt. as tax.

As the Hon'ble Minister is concerned about the notion & apprehension on tax :- his attention is invited to the prevailing practice in the Department in the manner of holding MCMs, confirmation of Audit objections, detection of defaulters, issuance of SCNs by the same authority, thereafter, using their quasi-judicial adjudication power, reducing the charges/duty or entirely dropping of the SCNs.  The matter does not end here - there is slackness in following up of cases pending with Commr(Appeals), CESTAT, High Court & Supreme Court. No one even bothers to go and brief the Dept. Counsel, except sending officers at the Supdt./Insp. level for formality sake.

Recovery of recoverable tax arrears is another saga which is increasing day by day. 

Officers come & go but do not dare to recover. Their ACR/APAR do not take these parameters into consideration for judging their performances.  Further, deliberate attempts are being made by the senior officers to scuttle the automation through ACES. For example - issuance of SCN which consumes a large amount of man-hours and effort (incl. expenses for travelling from field office to HQ) on getting the same approved, is not being done on ACES, so as to protect and avoid responsibility of the senior officers.  The stress levels of the Inspector and Supdt. are increasing due to the senior officer's reluctance in using ACES, as the blame ultimately falls on the Inspector/Supdt. for late submission/non-submission.

As the Hon'be FM has shown concern in a small matter and given clarification, it is now the right time to step in and tighten the procedures followed currently. 

Firstly, to make it compulsory for use of ACES while issuing SCNs and adjudication orders. 

Secondly, tracking of recoverable arrears should be through ACES only. Then only the Board can generate independent reports from ACES and effectively monitor these parameters, which will increase the efficiency of the collection of indirect taxes and nothing will remain in dark. These two reforms should form part of the parameters used for judging the performance of the senior officers.  

Also, adoption of the use of ACES will help the Department to move towards the target of using less paper and ensuring a hassle free atmosphere. 

*********

 

Saturday, July 11, 2015

SILENCE STILL PREVAILS


Manual scrutiny of Service Tax returns from Aug 1: CBEC..... Back to square



Seeking to strengthen compliance and verification, the CBEC has said that beginning August 1 it will start manual scrutiny of Service Tax returns of select assessees who have paid less than Rs 50 lakh of total tax during 2014-15.
 “The focus of the detailed manual scrutiny of the returns (of Service Tax) of those assessees which are not being audited. The detailed return scrutiny would be conducted in respect of such assessees whose total tax paid for 2014-15 is below Rs 50 lakh,” a CBEC Circular No.185/4/2015-Service Tax, dated June 30, said.
However, the assessees who are subject to service tax audits would not be covered under the detailed scrutiny programme.
“Small taxpayers, who usually do not fall within the ambit of service tax audits, may now be covered under the detailed scrutiny programme. With this, CBEC aims to strengthen the compliance verification mechanism”.
The selection of the asseessees for the purpose of manual scrutiny, CBEC said, would be made under three bands — where the Service Tax is paid up to Rs 10 lakh, Rs 10-25 lakh and Rs 25-50 lakh in 2014-15.
The Central Board of Excise Customs (CBEC) said that a two part system of return scrutiny was envisaged — a preliminary scrutiny which would be online and a detailed manual scrutiny of select returns based on specified parameters.
The circular said that the purpose of the preliminary scrutiny of returns is to ensure that complete and correct information has been furnished and the taxes have been paid timely.
It would also help in identification of “non-filers and stop-filers”.
The detailed manual scrutiny of Service Tax returns, CBEC said, would ensure correctness of the assessment made by the assessee.
The Scrutiny Officer is required to reconcile information furnished in various Service Tax and Income Tax return forms and any available third party information.

Friday, July 10, 2015

INCOMPLETE DOSSIERS

Data for DPC for the following officers of Mumbai Zone are still incomplete and needs co-operation from the concerned individuals to expedite the same.


Contrary to rumours, no DPC dates have been fixed.


NAME OF OFFICER COMMRTE ACR/APAR Vig Stat Penlty Stat. Integrity Stat. Annx E Annx F
1 DHIRENDRA KUMAR MISHRA M&P/MUM II NR Recd Recd NR NR NR
2 V VIJAYA KUMAR M&P/MUM III NR Recd Recd Recd NR Recd
3 ABRAHAM JACOB MUMBAI II Recd NR NR Recd Recd Recd
4 R B PATIL PUNE CUST NR NR NR NR NR NR
5 K.V.MAHADIK PUNE I NR NR NR NR NR NR
6 K B THAKUR PUNE I NR NR NR NR NR NR
7 R N TONPE PUNE I NR NR NR NR NR NR
8 A J UPADHYAY PUNE I NR NR NR NR NR NR
9 SMT S S PRABHU S TAX II/V NR NR NR NR NR NR
10 V SRINIVASAN ST AUDIT II Recd Recd Recd NR NR NR
11 R S PARTE ST IV NR NR NR NR NR NR