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TMI BlogCORRUPTION AND IGNOMINIOUS CBDTX X X X Extracts X X X X X X X X Extracts X X X X ..... CORRUPTION AND IGNOMINIOUS CBDT - By: - Mr. Harish Chander Bhatia - Income Tax - Dated:- 20-2-2014 - - Corruption is worse than prostitution. The latter might endanger the morals of an individual; the former invariably endangers the morals of the entire country. Karl Kraus Money and corruption are ruining the land, crooked politicians betray the working man, pocketing the profits and treating us like sheep, and we're tired of hearing promises that we know they'll never keep "As Government grows, corruption flows." Supreme Court of India recently commented on the growing corruption particularly in the income tax, sales tax and central excise departments. The Bench of Justice Markandeya Katju and Justice T S Thakur appeared so exasperated by the growing 'sensex' of corruption in the country that it went to the extent of suggesting that the Govt may explore the possibility of legalising corruption so that poor, hapless citizens may be saved from negotiating the tariff of corruption! CORRUPTION is so prevalent in tax departments, as it is infused in the blood of so concerned. Corruption, dishonesty, are widely popu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated words, it is difficult to define what corruption is and who is corrupt. This is deep-rooted to such an extent that sometimes it becomes a matter of serious thinking, that, will we ever be able to evolve a system free of corruption Why I am corrupt? Am I the cause of social imbalance and economic instability? Am I responsible for endemic corruption in forthcoming generations? Am I responsible for all and can I really avoid all these? These questions everyone should ask from himself and find out his role in earning dirty money, which leads to dirty spending and spreading this dreadful bad habit in the society. Although, this virus is spread in all government department but I will restrict myself to issue of corruption in income tax department. One of the biggest reasons for corruption is the growing selfishness and greed of the people for money. Why the majority of officers In tax department are indulged in amassing dirty money and what is the need .The following class of people are most active in creating corruption and such ambience in the department. a) Tax evaders and national traitors, b) Officers who want to purchase the posting of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir choice at a premium from their seniors b) Incomplete, immature, uneducated and novice professionals and generally who have no confidence of being a professional and protecting the people. CORRUPTION SUITS TO PROFESSIONALS C) Elite class of seniors who have upper hand on the officers, and D) D.D.Os and caretakers of the department, who have assigned to manage the affairs of the departments (Called Result Oriented Corruption) All of these categories of peoples have different role in breeding corruption, creating different avenues of earning dirty money, without any care for the society, economy and the nation. The officers who are at helm of the affairs are not contended with what they earn by way of their salary and perk but are hand in glove with their juniors, seniors, or colleagues. This is completely organized syndicate of educated officers who perform these tasks in a very meticulous manner. For the time being, if we agree that the govt staff has their own cause to be corrupt but what makes the professional to party to that, because the corruption suits to majority of professionals, who wants to have the short route to accomplish their wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k instead of getting it done on merits of the case and after proper arguing or legal submissions, Let us discuss type of corruptions prevailing in these departments. Generally, when an officer of the government asks for something in lieu of the work done, that is a bribe demanded by the officer, and the giver is sufferer and would be aggrieved but somehow had made up his mind to lose that money which is demanded beyond the provisions of law, and if the aggrieved party complaints to the authority, the action can be taken and the remedy would be to desist from getting involved and avoid party to that. The critical type of the corruption is collusive corruption, when none of party is aggrieved at all and they form a cartel to act against the nation, whose voice and concern is not echoed. This type of corruption is more prevalent in the department. Assessees or their counterpart professional connives with the officer and a deal is struck. What is a check against this? Are the scrutiny assessments really yielding the desired results? The demand in those cases is raised as eyewash only, which is much less than, what could actually have been imposed or assessed. If any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand is raised in un-connived cases that is either recovered through tortures methods or is stayed or annulled by the higher authorities. Why there is no check? Is the higher authorities are not aware of this practice or are they really have no share in the dirty money. Certainly NOT, that is the main reason that no action has been or can be taken, the each officer is having blessing of his seniors and is allowed to indulge in the same, with the condition that nobody should be aggrieved. How the juniors officers oblige their seniors on festivals ,by giving costliest gifts, gadgets, ornaments, etc, that chain continues in every range and each of the employee either of big or small rank contributes in that dirty pool for his survival rich posting and good CR. It is disgusting that in the presence of higher officials sitting to next door, they ignominiously continue to plunder, enjoying the perquisites, no discipline, no decorum of the office. Are the officers not ashamed of their conduct , what they feed to their family, with dirty money, how they build the mansion, with dirty money, how they educate their children for higher education abroad , with dirty money, how th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey married their sons and daughters With dirty money, they amass the dirty money for their post retirement lavish life. What message they are giving to the society, had their conscience is totally dead and sensual organ have become paralyzed. They should be ashamed of their contribution in the society and the government is equally responsible to make them corrupt because of its weak administration and policy paralysis. If I take a sample period of last twenty-thirty years, most of the officers either have retired or are about to, and in meantime mostly in their tenure had relieved themselves from their social liabilities and responsibilities, like education, marriage of children and provision for house etc. During those years have the government received any information from the concerned officers about spending on these necessities AND what was source of that. Whether their income tax returns were ever subjected to scrutiny, if yes, how much demand was raised and if not scrutinized than which rule, why this perpetual immunity to the all the government official. Government should clarify how none of them is covered under the AIR for their investments. There may be some in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of post retirement vindictive scrutiny but certainly not during service period, these officers are not covered in either random, CASS and selective scrutiny. The CBDT should put on its website the personal assets and liabilities of each officers like other departments. Everything should be transparent; the officer should not be allowed to take assessment records out of the office building. Those cases, in which return income is accepted creating a NIL demand, should be subject to second scrutiny and in depth investigation by an officer of impeccable record, dignity, and honesty. The senior officers should maintain a respectable distance with their juniors; they must not party to their dirty money in lieu of transfer at desired place, festival gifts, and personal works. Strict discipline and timing should be observed. The officers should desist themselves in taking services of their staff for personal and household works. There should not be fixed assessing officer for a particular range or ward. Those who are of doubtful dignity (ODI) and of fallible nature should be made to sit in big hall comprising of many such officers and on random basis the hearing should be shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fted from one officer to another, and those officers should have a common pecuniary assessment jurisdiction up to a particular amount of returned income, so the assessee must not know who will be his assessing officer on next date of hearing. There should be a system or policy for compulsory retirement or divesting of their assigned position for those officers, who are incorrigible and know nothing except plundering. Any officer after his retirement from services should not be allowed to practice in the same state of union territory for a particular period because it is seen they cast an upper hand on their juniors, pupils, and colleagues and take advantage of the systems and its lacunae. Each one of us can help in rooting out corruption by simply refusing to pay bribes to anyone, no matter how urgent our need is. With earnest efforts from the government along with public cooperation, we can hope to drive out corruption from our country one day and ensure a better future for the coming A recent World Bank survey reveals that the corruption as on date, involves those responsible for making laws, responsible to execute the policies and laws of the nation that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means the politicians, bureaucrats are mostly involved in corruption. The survey points out that Corruption is the most infallible symptom of constitutional and administrative liberty . Corruption generally leads to promotion, not punishment and the sharks, unless they belong to opposition rarely caught. If caught, manage to escape in due course of time, as judicial system takes unreasonably long time to dispose off the cases. The corruption is so rampant in India that is regarded as a land, which abounds in political opportunism, avarice, crime, and where everything is possible, but with money and bribe. It is not only shocking but also disgusting that the legacy of honesty dedication, austerity, public service and patriotism, the ethical and moral values which the leaders of the past like Gandhi, Nehru, Subhash, Patel and other cherished so dearly, are being squandered away by the corrupt and power hungry political leaders. Gandhi Ji once said, To check corruption, we require a high code of morals, extreme vigilance on the part of those who are free from the corrupt practices. The Rig Veda says that only ethically pure and intellectually capable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons should be allowed to administer the country. The Atharva Veda considers it the duty of the citizens to see that only the competent are at the helm and that those in power remain ethical and conscientious lest their inherent greed should harm the country. Various measures can be suggested to kill the devil of corruption like transparency in public life, strangest laws to deal with the corruption cases, electoral reforms to check the misuse of money and muscle powers, reform in judiciary system, to quicken the disposal of cases of corruption etc., but the foremost duty and responsibility lies with the common mass. It has become customary to indict the politicians, bureaucrats, police, and corporate businesspersons for the flourishing of corruption in the society. Undoubtedly, they have made the corruption creeped into every fabric and fabric of body politic of our nation. But can we escape the criticism and responsibility when we ourselves are the part and parcel of the social paraphernalia that is actuated largely by materialistic considerations? How many of us, believe in the maxim of simple living and high thinking ? How many of us value ideals of honesty, dedicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to work, and purity of spirit ? To earn money is not a bad thing, but to earn by unfair means, immoral acts, is condemnable. Corruption can be checked when the rulers themselves set an example for the common men to follow. How can we expect the lower echelons of the society to tread the path of righteousness, when the higher echelons are totally tainted? People follow the elders, the leaders, and the persons in authority. If the so-called leaders are fully sunk in the ocean of corruption, then who can save the nation. To fight the demon of corruption, not only the politicians but also the common men have to strive hard sincerely, honestly and with determination. Vigilant and awakened people can prove to be a competent army under the leadership of an honest and dedicated leader to fight the evil and devil of corruption. - Reply By DEV KUMAR KOTHARI as = Greed is the primary reason of corruption. Greed is god made natural aspect of human psychology , and therefore there must be system of checks, controls and blances to keep greed in reasoanble control so that one find certain constraints to overpower greed and greed is applied in legal and proper ways to achieve someth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing by hard work with honesty and sicerety. There is no harm to have greed as a booster or prime mover for progress. However, greed causing overlook about nature and ways of means of achieve something need to be avoided. Another reason of corruption is power, without giving power to concerned persons, one cannot work. The delegation of power must threfore be with check and balances. Control should also be on wrongfull omissions to act and on wrongful actions. Unfortunately in governement departments there is no control over inactions, delayed actions and wrong actions of officer. As per ground realities any governemtn officer will not allow any releif in an illegal manner. However, he can deny a legal releif in an illegal manner, he can create burdens on public in illegal manner, he can adopt inactions to let burden contine on public, he can threaten public of his liabilities and penalties in illegal manner. He can create illegal demands to harras public.. To avoid such actions and inactions of governemtn officers which can cause burden and pain on public, peopel are forced to bribe officers. The above apply to field work and interpratation of policies or law at some executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve levels. At higher forms, - policy decisions level only large amount of bribery can be offered to get favorable policy decisions. It is impossible to erase greed from heart, soul and mind of any one.(officer or public) it is also impossible to avoid power making people corrupt, it is also difficult to avoid greed of public to get work done easily and without harassment.Therefore, let us admit that corruption cannor be erased totally, however, there must be check and balances to keep the same in reasonable levels (AATE me NAMAK jaise) . However, due to no fear in minds and souls of our officers, the greed and corruption both are increasing . With increase in salary (many fold during last 5-8 years) it is heard that the demand for bribes have also increased many folds- afterall standard has gonce up with salary hike and increase in price of gold has also increased rates of bribes, as heard and felt from public feelers. Dated: 22-2-2014 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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