Friday, August 28, 2015


The outcome of the two-day Annual Conference of CBEC Chief Commissioners and DGs, held in New Delhi on the 24th & 25th August, 2015, with respect to the field structure of the Commissionerates is as follows :-
Ø The present territorial jurisdiction is going to be retained in most of the cases. The three-tier system of Commissionerate, Division & Ranges would survive. And the territorial jurisdiction of CGST Commissionerates would be co-terminous with the States.
Ø However, stand-alone Service Tax Commissionerates are going to be rolled back to create a common GST Commissionerate. The CBEC has also proposed to continue the system of Commissioner(Appeals) and to create a National Tribunal with co-ordinate benches in each state capital.
Ø The CGST Commissionerates would also perform functions under the Central Excise Act, 1944, to deal with all legacy issues of Central Excise and Service Tax.
Ø It has also been proposed that 25% of posts in different grades may be filled up by SGST officers on deputation basis and vice-versa.
Ø It has also been proposed that common LTU of indirect and direct taxes may be dismantled and new LTU of indirect taxes alone may be set up.

Let’s hope that all this detailed study and homework done by the CBEC does not go waste and good sense prevails over our political parties which may be reminded that the national interests must supersede their personal and even collective interests.

     The GST balloon must not be sandwiched between two inflated egos; which must not be allowed to grow in size beyond the topography of a nation...


Sunday, August 23, 2015


Much delayed Chief Commissioners' Conference will be held with the Finance Minister and MoS on 24th and 25th of August, 2015 at Delhi. The Agenda of the Meeting is widely displayed on various sites.

In the Re-structuring, the Group-A has tactfully created the post of Principal Chief Commissioner and enhanced the number of Chief Commissioner posts at par with CBDT. Thus, they have not only increased the number of posts in the hierarchy but have also got a hefty hike in grade pay. It is unfortunate that the post has been created but eligible officers are not there to fill up the posts. Various key posts at DG level in the Zones as well as in many Directorates are lying vacant since October, 2014 till date. In the process, the discipline of subordination has been compromised as the officers of the same Batch were occupying various Administrative posts is clearly visible in the day to day activities.       
Conference has become a ritual to hold annually without any review of the Minutes of the earlier conferences. The field level difficulties remain unresolved. Present scenario in the ensuing conference where the Chairman himself is not holding the regular post and the remaining two Members will soon retire shortly and all Members recently elevated to the post after much hue and cry, still do not have enough control over their assignment. The Top Posts in the Zones and Directorates are lying vacant and are managed by giving additional charge.
 How the decisions taken in the Conference will be implemented? When various Zones and Directorates are without their regular Head, the same are managed by Inspector and Superintendent at CC Office / Directorate. Then why these two cadres are not taken care of in their career progression and pay matters unlike Group – A.  

Those who attend the conference, will they be able to raise the issues of various Zones & Directorates, for their smooth administration and better functioning ? Several cases of service tax evasion have been unearthed by DGCEI, but it is unfortunate still they do not have ACES facility at their Office. Money has been spent on vehicles for the comfort but no money for computers and providing basic facility like ACES (including to various new Service Tax formations).    

CESA feels those who attend this important conference, should not shy away from raising the various pressing issues prevailing at Zones / Directorates, directly with the FM & MoS.

 The following issues to be emphasized:
     -        Infrastructure – Basic as well as improvement.
     -        ACES with reality on TOP PRIORITY.
     -       Filling up of sanctioned Posts at the level of Inspector
          and Ministerial cadre and Sepoy & Hawaldar etc.
     -       Disposal of pending Vigilance matters in a time bound 
         manner at par with Group – A.
     -       Compassionate Appointment.
     -       REGULARIZATION of daily wage workers who has 
         served maximum years of service.
     -      Disposal of Medical Claims without any discrimination
         and providing necessary & adequate funds in this regard.
     -      Discrimination between direct recruit ACs & promotee
        ACs. Promotee ACs are being shabbily treated whereas
        direct recruit ACs are  treated differently.

CESA feels that if all the above issues are brought to the notice of the FM & MoS in the conference, they will definitely take cognizance and will realize the difference between the CBEC & CBDT; that the pictures are not rosy as projected, and will be forced to change their vision as to how to improve the CBEC administration at the field level before rolling out GST. In the same pattern and mind set, it is hard to introduce GST from old tax regime to new tax regime. 

Wednesday, August 19, 2015


     CBEC has declared 2015 as the Year of Taxpayer Services. While declaring this, they might have had a vision that they will extend all the required services to the taxpayers in a user-friendly manner while collecting taxes from them.

     Re-structuring and re-organisation of the Commissionerates have taken place in Oct-2014, but unfortunately, majority of the new commissionerates are still functioning from the same place – lack of infrastructure, facilities etc. further aggravates the acute shortage of staff especially Inspectors and ministerial staff, who are the first line of interaction between the Department & the trade.

     Recently, revenue analysis of income of the Govt., reported in various publications, has shown a sharp increase, in the Apr-June quarter. Obviously, the Board is very happy about the uptrend in collections of ST, but no one is bothered about the leakage of ST collections which is beyond anyone’s imagination – collections are there but the same is not being deposited as ST in the Govt. account and the dearth of staff is hampering the work of unearthing these evasions. The unhealthy trend does not end here – in the Commissionerates there are no Commissioners and in the Zones there are no Chief Commissioners, but the show goes on.

     When the field formations are headless, what level of service can be extended to the tax-payers !

     Normally in CBEC, by the end of December, all those Group ‘A’ officers who are due for transfer/rotation, their names are displayed on the CBEC website. Since their names are in the transfer list, they stop attending to important work like adjudication, recovery etc. and only attend to the day-to-day work. This year, August month is almost over, and the transfer order is still only over the horizon. The editor of Taxindia Online has recently published a revealing article on the same. Now the Board is fully staffed but still is unable to steer the Department either at the macro level or the micro level.

    Unless the level of infrastructure is improved, both in terms of physical structures and in terms of staff, and the system for collection of information on ST evaders is improved, the Dept. will continue to be on auto-pilot mode. When we are unable to control lakhs of ST assessees who are already registered with the Department, (let alone those who are not registered with the Department), what will happen when GST is introduced and millions of assessees will register with the Department.

     The Department has held enough seminars and released a number of blueprints, roadmaps for the implementation of GST, but the time has come to introspect as to whether the present setup can sustain the rigors of GST, with the traditional mindset, approach, lackadaisical approach to responsibility, putting blame on subordinate officers by dodging responsibility, etc.

      A prime example is the recent shifting of the office of the DGST from Mumbai to New Delhi and renaming it as DG-GST. This is also another headless Directorate !! The speed at which the Board has dismantled it, the same speed is not being shown in the matter of posting of New Delhi officers and allocation of working space with at least the minimum of facilities.

      It is seen that senior officers have a bright future, who have chosen to keep mum and unfortunately the junior officers in the field always have to bear the brunt. The situation has already reached saturation levels and the newly promoted officers have started putting in their papers and some are waiting for the 7th Pay commission to put in their papers.

     Staff morale is at the lowest and the leadership qualities of the senior officers that should have come to the fore at this crucial juncture, is sadly missing !!



     On 15th August, 2015, Dainik Bhaskar, Jaipur edition, published an article on re-fixing of seniority lists as per the N R Parmar SC judgement. Since then received many messages through the social networking platforms about the status of our seniority lists in Central Excise.

     Ever since the pronouncement of the said Supreme Court judgement and the subsequent contempt petition filed in Mumbai-CAT, CESA-Mumbai has vigorously tried to impress upon the powers in AIACEGO in the meetings held with them. But, on one or the other pretext, when no positive response was received from AIACEGO, no other alternative was left except knocking on the doors of Mumbai-CAT. CESA-Mumbai, along-with other petitioners filed 2 petitions in Mumbai-CAT, namely :-

a) petition for revising the seniority list pertaining to 1982 to 1986, and

b) petition for revising the seniority list pertaining to 1986 onwards.

     CESA-Mumbai, also represented to the Board and requested that similar directions be given as per the apex court judgement to instruct all the CCA to revise the seniority lists. Board has recommended our representations and positive communications is expected along the same lines of the CBDT instructions.

ü  Both the petitions are admitted in Mumbai-CAT and scheduled for hearing on 24-Aug-2015.

ü  Another petition in Mumbai-CAT filed by the promotee inspectors, Waghamre vs UoI & others is also scheduled for final disposal on 21-Aug-2015.

ü  Petition filed jointly by CESA, Pune, Mumbai, Goa, Nashik & Indore, on regional disparity in seniority list is also expected to heard by Mumbai-CAT, in Aug-2015.


देशभर के आयकर अफसरों की वरिष्ठता बदली जाएगी

 वित्त मंत्रालय ने दिए एनआर परमार केस का आदेश लागू करने के निर्देश: आयकरविभाग में अफसरों की वरिष्ठता को लेकर बहुत बड़ा बदलाव होने जा रहा है। वित्त मंत्रालय ने एनआर परमार केस में सुप्रीम कोर्ट के फैसले को लागू करने के निर्देश दिए है, जिसकी पालना में आयकर विभाग ने भी सभी प्रधान मुख्य आयकर अधिकारी को वरिष्ठता सूची 30 जुलाई तक पुन: तैयार करने के निर्देश दिए थे। राजस्थान आयकर विभाग ने यह एक्सरसाइज शुरू कर दी है और पिछले बीस सालों का रिकॉर्ड देख कर वरिष्ठता सूची दुबारा तैयार कर रहा है। वरिष्ठता में इस बदलाव का राजस्थान में ही करीब 1200 अफसरों पर पड़ेगा।

अब वेकेंसी वर्ष से मिलेगी वरिष्ठता : एनआरपरमार केस सीधी भर्ती और पदोन्नत अफसरों के बीच का फासला बढ़ने के कारण हुआ था। सालों से विभाग में डेट ऑफ अपॉइंटमेंट से वरिष्ठता दी जाती थी, चाहे डेट ऑफ वेकेंसी दो साल पुरानी ही क्यों हो। सुप्रीम कोर्ट के फैसले के बाद पदोन्नतियां डेट ऑफ वेकेंसी के साल से मानी जाएगी, इसलिए वरिष्ठता सूची को दुबारा बनाया जा रहा है।

सिर्फ3 जगह आदेश लागू था, अब पूरे देश में: सुप्रीमकोर्ट के यह आदेश नवंबर 12 का है। मगर अब तक अहमदाबाद, लखनऊ और गुवाहाटी में इस आदेश के मुताबिक वरिष्ठता दी गई है। वित्त मंत्रालय के अंडर सेक्रेटरी बृज मोहन ने 16 जुलाई 15 को देश के सभी प्रधान मुख्य आयकर अधिकारियों से कहा कि वे अपने यहां वरिष्ठता सूची तैयार करे। इससे पहले 30 मार्च 10 अप्रैल 15 को डीजीआईटी (एचआरडी) की अध्यक्षता में बैठकें हुई जिसमें सभी को निर्देशित किया गया कि वे 30 जुलाई 15 तक वरिष्ठता सूची तैयार कर विभाग को भेजें।

सिर्फ राजस्थान में 1200 अफसरों पर असर : यूं तो यह आदेश पूरे देश में लागू करने के निर्देश हैं, सभी प्रदेशों में यह काम चल रहा है। राजस्थान में भी काम शुरू हो चुका है। इसमें लगभग 240 आईटीओ, 480 इंस्पेक्टर और 500 टैक्स असिस्टेंट, ऑफिस सुपरिटेंडेंट अपर डिविजन के क्लर्क शामिल है, जिनकी वरिष्ठता ऊपर-नीचे हो सकती है। साथ ही वे सहायक आयकर अफसर भी प्रभावित होंगे जिन्होंने पुराने नियम से पदोन्नति प्राप्त की है और उन आईटीओ को पदोन्नति मिलेगी जो रह गए थे।

राजस्थान में लागू कर रहे हैं यह आदेश: सुप्रीम कोर्ट के यह आदेश नवंबर 12 का है। मगर अब तक अहमदाबाद, लखनऊ और गुवाहाटी में इस आदेश के मुताबिक वरिष्ठता दी गई है। वित्त मंत्रालय के अंडर सेक्रेटरी बृज मोहन ने 16 जुलाई 15 को देश के सभी प्रधान मुख्य आयकर अधिकारियों से कहा कि वे अपने यहां भी वरिष्ठता सूची तैयार करे। इससे पहले 30 मार्च 10 अप्रैल 15 को डीजीआईटी (एचआरडी) की अध्यक्षता में बैठकें हुई जिसमें सभी को निर्देशित किया गया कि वे 30 जुलाई 15 तक वरिष्ठता सूची तैयार कर विभाग को भेजें।

Tuesday, August 18, 2015

India's First Lady Doctor

Who was India's first lady doctor?
India's first lady doctor was Anandibai Joshi. 

Where was she born?
She was born at Kalyan near Mumbai on March 31, 1865.
How did she become a doctor? 
Her education began after her marriage to Gopalrao Joshi, a postal clerk, at the age of nine. In the beginning, Gopalrao taught her himself. When their eldest child died, they decided that Anandibai should become a doctor to serve her countrymen. She was 14 years old at that time.

Where did she get her medical degree?
Gopalrao Joshi scraped up enough money to send her to America. There she got admission to the Women's Medical College of Pennsylvania and graduated from there in 1886.

Did she practise in India?
After she returned to India, Anandibai was appointed as The physician-in-charge of the female ward of the local Albert Edward Hospital in the princely state of Kolhapur. Unfortunately she could not practise for long. Tuberculosis, which was a killer disease in those days, claimed her on February 26, 1887, four months after her return from America.