Present glory- Look back to the past

              Past, present and future are the three inherent components of human life.  One’s glorious present might have a dark past. This eventuality must always be remembered and reckoned with right earnest. Such person may be elevated to the mount of glory. He may have acquired immense fortune, but he should remember the past and the sacrifices made for him by the elder, primarily playing the pivotal role in building of his maiden career with hard toils and immense hardship. With such a creeper like growth and expansion of career, he may reach to the climax, but the remembrance of the past with a profound gratitude will always be counted to be a noble and healthy gesture. While ascending to any glorious position with man power, money power by occupying a high status in the society, a number of such persons may have the occasion to lose his mental equilibrium and makes the past to be buried into the grave. He is engrossed with his present glory and grandeur and it rather becomes ornamental to him with, however, a hollow in-look. He forgets his originality, past way of life; sacrifices made by the elders. With so called high profile, he becomes profusely confused and becomes proud. He fails to recognize the main ingredients and also that of the real builder of his life, derecognizes the sacrifices and the benevolence by speaking public nonsense against such person, by ignoring and insulting and even some times adopting the hostile attitude at the conspiracy and instigation of the inmates and other self- interested persons.

           That, no doubt, makes the way of his moral degradation, his glory and grandeur of life use to recede and this ultimately becomes instrumental to the gradual sorrowful and gloomy hours of life with the landslide fall. God is almighty. He has always blessing to the nobles, but becomes unkind to the evil doers with odd dealings, whoever it may be.

Letter to Shri Narendra Modi, the Hon’ble Prime Minister of India

To,
Shri Narendra Damodardas Modi,
Hon’ble Prime Minister of India,
NEW DELHI-110-011

Respected Prime Minister Sir,

                   At the out-set, I take the privilege to convey my high regards to you. After your assumption of office as the Prime Minister of India, I wrote a letter to your good-self on the 30^th May, 2014 and pointed out some genuine problems of the State of Assam, wherefrom I hail. I was favoured with the acknowledgement letters dated 21.07.2014 and 29.08.2014, issued from the Prime Minister’s Secretariat. In fact, we are glad to find, in the meantime, that you are providing a profound and dynamic leadership of the great Nation, the Sovereign, Socialist, Secular, Democratic, Republic of India and you have been implementing many of yours noble thought- provoking- visions in the global platform as well as in the internal scenario of the country with zeal and enthusiasm. Your deep sense of fraternity towards the common people and maiden efforts for uprooting the acute curse of poverty of the poor and downtrodden people of the sub-continent with other prevailing odds irrespective of any class, creed, cadre and religion so as to achieve a ‘Swachha Bharat’(Clean India), have obviously touched the hearts of the mass people. We found from the media publications and projections that you are on the heels to implement the various plans and programmes, designed by your Government, restlessly, but with utter zeal and efficiency. We congratulate you for your sincere and honest efforts and endeavours for such wonderful gesture and modus-operandi towards our mother land, India. We are also looking forward that the hard days, experienced by the people with various criticalities, complexities and eventualities, will very soon come to end. Our moral support and good wishes will persist in such constructive missions.

Sir, you are aware of the fact that the North Eastern region of the country is very much backward, compared to the most other States of India. Even though there are immense visible and potential resources in the region, these could not be utilized and mobilized properly for some obvious reasons, which you must have ascertained by this time. The political and administrative doldrums are also the causes of such odds, which I need not explain any more. There had been exploitations at various angles from in and out since the British era and this has not made a halt even after 67 years of post -independent period of the country. The people of Assam are being deprived in many aspects of the avenue of employment and the efforts for eradication of the shyness of fiscal condition have been quite meager. The main agricultural and mineral based industries, like; tea and petroleum are not for the poor classes of people and the honey is suck by the privileged ones. The predominance of capitalism is getting the momentum and the concept of socialism, as ensured in the preamble of the Constitution of India seems to be nothing but almost a farce. The lacks of sincere endeavour on the part of the Government of Assam as well as the cipher attitude of the Government of India towards the people of this poor State of Assam are entirely and profoundly responsible for these odds. The people of Assam naturally desire that a proper study, research and analysis on the causes of economic deficiencies of this region will soon be taken up by the newly installed Government of India, of which you are the head at present, so as to bring out the designed and suitable way for its proper and lasting solution and onward way of remedy.

Sir, Assam is a part- State of India, which is full of ancient historical and mythological legendary. The holy temples like  Kamakhya, Bhubaneswari, Bagalamukhi, Chhinnamasta, Dhumawati, Ugratara, Sukleswar, Bhairabi, Umananda, Nabagraha and Basistha in greater Guwahati, the holy temples of Lord Vishnu (Ananta Sayan) and foot- prints of horses of Vir Arjuna on his way back from Manipur, located at Aswaklanta on the Brahmaputra river bank, Madan Kamdev, Doulgovinda and Dirgeswari temples of North Guwahati, the Agnigar Hills (Usha- Anirudda’s meeting place), Bamuni Hills (King Ban’s royal palace), Mahabhiarab temple, the foot steps of Shiva Shankar in Hari-Har battle at Tezpur, the Mahamaya temple, near Dhubri, the Sree Suryya and Tukreswari temples near Goalpara are proclaiming the glory of the Ramayana and Mahabharat and other allied eras. In fact, Guwahati is known as the Pancha tirtha ( five pilgrimage) with the combination of (i) Umachal, (ii) Aswaklanta; (iii)Sukleswar; (iv) Umananda and (v) Manikarneswar.  It is, however, painful to note that adequate development of communication facilities with other requisite infrastructures are yet to be achieved and many of these places of historical and mythological legendary are yet to take berth in the Tourism Maps of the State and the country.

Sir, it might have been in your knowledge that another mythological pilgrimage of the Hindus exists about 35 kilometers away from the north-east boundary point of Assam, that is, in the Lohit district of Arunachal Pradesh. This holy place is known as ‘Parashuram Kund’. The mythological events involved are that the river Brahmaputra originally hailed from Manas-Sarowar of China and made a halt in the aforesaid hilly area of North East Frontier Agency (now Arunachal Pradesh). In this halted water-pool, Parashuram, who after killed his mother by an axe at the instance of his father, the great sage Jamadagni and could not part with the axe from his hand, came to this pool and took his bath. Strangely enough, the axe was parted with from his hand immediately after the bath. The mythological events projected in this behalf was that, the said water-pool, which remained  halted, started moving onward to the west, while Parashuram went ahead by walking after taking his bath. The course of the onward flow of the river became known as ‘Lohit’. A few miles after, it took the name ‘Brahmaputra’ and it rolled through the State of Assam and finally merged with the Bay of Bengal crossing the territory of Bangladesh with a separate name ‘Meghana.’  Since centuries back after this miraculous event, this ‘Parashuram Kund’ was recognized as the pilgrimage of the Hindus. In the‘Makar Sankranti’ period (juncture of Poush-Magh month in the middle of January), many religious minded people (pilgrims) use to come to this Kund from the various parts of India, not to speak alone of the North Eastern States of India, assemble in this holy place and take the baths and makes prayer with devotion. There have been a heavy congregation of the people and the festival is observed with a grand fare (mela) and other cultural functions apart from the religious ones. Surprisingly enough, the water of this Kund, full of current, is always visible with a sky blue colour. No body could unveil the mystery of existence of this unique colour. Recently, I had the occasion to go to this beautiful, but hazardous area to have a full glimpse of the site and I partly took my bath in its water.

Sir, as I stated earlier, this pilgrimage is located in Arunachal Pradesh, but the said Government, as I learnt, does not take any interest or initiative for the development of this area including the ways to reach the last point through the insecure cement-built steps. There is no smooth path and the lower portion near the water level is very much tough and dangerous.  It is hardly possible on the part of the teen agers, the ladies and not to speak of the old aged persons like us (of about eighty years of age) to reach to this hazardous place safely. I learnt that in every mela time (in mid January), the holy minded people of Tinsukia and surrounding areas use to make some cleaning and reforming activities, but that is not enough.

            Sir, it is not out of the place to state that with the co-operation of the Government of Arunachal a Buddhist Pagoda and a Buddhist Meditation Centre nearby at Chowkham, beset with, modern and sophisticated constructions, having other modern infrastructures, have been set up, but the said Government, as I learnt did not take any interest and initiative for the reformation and renovation of this old religious heritage even for the sake of ensuring the theme of secularism. Similar case, you will find in another Hindu temple, namely; ‘Malini Temple’ (a deity of Devi Durga) in Arunachal Pradesh, not far from Dhemaji-Chilapathar area, where a temple is there, which is, however, on the point of decay due to lack of proper maintenance and providing other allied infrastructures.

            Sir, such an indifferent attitude was as well projected in the Madhupur Satra of Shri Shri Sankar Deva, the great Vaishnava Saint of Assam at Coochbehar in West Bengal, but the Government of Assam took up ample measures for construction of buildings with other infrastructures, which has now reached almost to a finishing stage. It is not known as to why the Government of Assam did not pay any importance in the matter of reformation and renovation of these holy Parasuram Kund and Malini temple in collaboration with the Government of Arunachal Pradesh so as to perpetuate the heritage of this historical and mythological legendary. Like Hardwar and other hilly areas of India, if a Rope Way system is introduced over the said holy Parasuram Kund the entire scenery will be more attractive and enjoyable for the devotees visiting the area. I have deep conviction of mind that the Government of India would have surely come forward and projected healthy gesture to make reformation and renovation of these heritages and taken proper steps to make it a protected area with proper developments, if the matter would have been taken up earnestly by the Government of Assam since decades back. In fact, the Government of Arunachal, which is mainly manned by the Buddhists and Christians, may hardly take any keen interest in the matter.

            Sir, as a sensitive citizen of India, I crave for your kind indulgence to bring this fact to your kind notice. I shall be very happy and thankful to you, if you kindly look into this matter personally and include these reformation and renovation programme in your road map agenda of the Government towards making a ‘Swachha Bharat’ (Clean India) and execute the same with all modesty, impartiality and sincerity at your command.   

With best regard.                     
Yours sincerely                                                                                                          
(Mrinal Kanti Chakrabartty)

Mrinal Kanti Chakrabarrty
R.G.Barua Road,10-Lakhimipath,
Guwahati-781-024, India

Parashuram Kund

My recent visit to Parashuram Kund, located in the Lohit district of Arunachal Pradesh (on 06.11.2014)

WORK CULTURE, SACRIFICE AND RETURN (Work is workmanship)

Human life is full of complicacy. One has to work hard to attain success in his struggle for existence. In such a process, he has to sacrifice a lot without caring for his personal gain or comfort. Side by side, he has to take care to uplift the position of a downtrodden family with his untired efforts and immense sacrifices. But when there is any up-rise of the standard of the family and all members get well established, the beneficiaries use to forget the past, find it difficult to recall one’s past sacrifices and is very much conscious to maintain the present aristocratic way of life with so called austerity of his official position and gorgeousness in public life. The past sacrifices made by the chief architect are buried into the grave. He not only ignores the ardent sacrifices of the sailor of the boat, which was, in fact, practically the ladder of his prosperity, but also does not hesitate to use abusive words to make insultation in various ways. His position in public eyes, however, does not accelerate, but all use to condemn such prideful gesture and practically, he becomes a laughing stock amongst all.

 These types of happenings are not rare now days, but are frequently visible.

Mrinal Kanti Chakrabarrty
R.G.Barua Road,10-Lakhimipath,
Guwahati-781-024

SALES TAX LAW IN ASSAM

Dealers’ Accounts, Returns, Documents, Evidences Are To Be Treated As Confidential-Otherwise?

   The sales tax laws, currently operative in the State of Assam, are the Assam Value Added Tax Act, 2003 (VAT Act) and the Central Sales Tax Act, 1956 (CST Act). The former governs the sales and purchases of goods including the levy and realization of tax with other allied matters within the State of Assam, while the latter identically governs the sales and purchases of the goods made in the course of inter-State trade or commerce. Except some few provisions like registration, requirement of security, institution of case in the court of law, imposition of penalty, stock transfer and export of goods etc. all other provisions of the CST Act are governed by the VAT Act. A dealer, registered under the VAT Act and/or the CST Act, has to submit return in accordance with the provisions of said Acts in the prescribed manner after which, the taxing authorities of the State of Assam (the Assistant Commissioner of Taxes or the Superintendent of Taxes) takes up the proceedings for assessment of tax under the Acts, as detailed in the VAT Act. A dealer may at any time, require appearing before such taxing authority for the purpose of verification of the books of accounts with other documents and evidences. He may also require to appear accordingly for the hearing of the assessment proceedings and to produce the books of accounts, documents and evidences etc. pertaining to the return submitted by him for verification or examinations by the said taxing authority for the purpose of levy of tax with entertainment of the claims of sales made at the concessional rate of tax or for exemption of taxes, as the case may be.  If the taxing authority finds any disparity, discrepancy or irregularity in the books of accounts and it has the reasons to suspect that there was evasion of taxes, the said authority may seize such books accounts etc. assigning specific reasons to be recorded in writing and grant such dealer a receipt, pertaining to such seizure. Such seized books of accounts can be retained in the custody of the seizing authority for so long as it may be necessary, but it can not be retained beyond one hundred twenty days without the approval of the Commissioner of Taxes, Assam. No books of accounts can be retained by the taxing authority merely by granting a receipt without making any formal seizure and this may be counted as illegal and unauthorized possession.

The VAT Act provided that all particulars contained in any statement, return furnished or accounts or documents, produced by a dealer in accordance with the said Act or in any record of evidence given in the course of any proceedings under the Act (other than the proceedings in the criminal court), or any proceedings relating to the recovery of demand, for the purpose of the VAT Act, are to be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872, no court saves, as aforesaid, is entitled to require any Government servant to produce record or any part thereof or give evidence before it in respect. The said Act, however, relaxed the restrictions and laid down that this can be made available for the following purposes:

(i)for the purpose of any prosecution under the Indian Penal Code, 1860 or the Prevention of Corruption Act or this Act or any other law for the time being in force; (ii) for furnishing any particulars to the Government or person in execution of the VAT Act; (iii) such disclosure may be occasioned by lawful employment under the said Act or of any notice or the recovery of any demand; (iv) for any such particulars  to the Civil Court in any suit to which the Government, which relates to any matter arising out of the proceeding of the VAT Act; (v) any particulars to the officers, appointed by the Comptroller and Auditor General of India for the purpose of audit; (vi) to the authorities conducting the departmental proceedings against the taxing authorities; (vii) to the Central and the State Government authorities for the purpose of levy and realization of tax; (viii) to Bureau of Investigation (Economic Offence) and the Statistical authorities; (ix) to the Central Government for administration of any law in force in India and (x) for publication of any particulars of the dealers in the public interest. These restrictions and relaxations of the VAT Act as well will govern in the books of accounts, documents and evidences under the CST Act, as enunciated in the CST Act. The Act also provides in this context that if any employee of  the Government discloses any of the particulars, referred to the above, he shall on conviction be punished with imprisonment, which may extend to six months or with fine or both. Such prosecution is however, to be instituted without the previous sanction of the Government.

When in course of verification or examination of the accounts, a taxing authority is primarily convinced that there is any evasion of taxes or any attempt thereof or any misuse of the declaration issued or any false or fabricated documents and declaration were produced by him or there is any other violation of the provisions of Acts is there, the taxing he may  provide such dealer an opportunity to submit his written reply as well as of being heard, specifying the charges for institution of a case in the court of law or for imposition of penalty under the provisions of the Act. The offence may as well be compounded, if such dealer offers any prayer and subject to a mutual agreement, arrived between the two to a departmental compromise in this respect with quantum of composition money to be paid. This applies to the cases under the CST Act, which are governed by the VAT Act. There is, however, restriction in respect of the cases under the CST Act where restrictions are obviously there for imposition of penalty or compounding the offences. The institution of cases in the court of law is the ultimate course of action in such cases. In the case of institution of case under the VAT Act, previous sanction of the Commissioner is to be obtained, while previous sanction of the State Government is necessary in respect of the cases exclusively governed by the CST Act. However, before taking up any coercive measure, the assessment of tax is to be completed and the quantum of tax liabilities is to be ascertained. The contemplated penal measure is to be recorded in the said order in absence of which it may be construed that the latter action is product of after thought of the taxing authority.

         A news item pertaining to the evasion of taxes amounting to about ten crore of rupees by two dealers of Guwahati was published in a section of dailies at the instance of the taxing authorities of Guwahati stating , inter-alia, that Ezahars were lodged before the Dispur Police Station in that respect.  No good citizens will ever appreciate or encourage such tax dodging activities by any unscrupulous dealers and will always appreciate the coercive measures to be taken in this behalf in accordance with the provisions of the law enforced in this respect.  The following pertinent questions have dragged us to utter confusion :-

(a) Whether the delinquent dealers were provided with any opportunity of being heard for the alleged foul play adopted by them before lodging ezahar, as in the quasi-judicial proceedings it it seems to be very much incumbent?

(b) Whether they were informed of their additional liabilities to pay the evaded tax to the extent of about ten crore of rupees by serving the demand notice after assessment, which is the normal custom of the taxation department?

( c) Whether there has been any amendment of the VAT Act as well as the Central Act relaxing the mandatory provisions that the returns, accounts, documents and evidences submitted by the dealers before the taxing authority have ceased to be confidential making the same access to the police officers by way of filing F.I.R. under the Indian Penal Code ignoring or superseding the restrictions under the VAT and the CST Act, if already there?

As an officer working in the tax department for long thirty two years and enjoying more than 18 years of post retirement period, we are very much confused for adoption of such a way of action. We hope, the benign Government will kindly be pleased to clarify for our future knowledge.

                                                                                                                       
(Mrinal Kanti Chakrabartty)
R. G. Barua Road, Lakhimipath,Guwahati-781024

Taxation Department- Power Exercise Scenario (Upliftment of economy in a righteous way)

Appointment and Delegation of powers

 The tax administration of Assam was being carried on in a disciplined way within the ambit and competence of the taxation laws, operative in the State. There are as many as nine taxation laws eight of which were enacted by the State Legislature, while one being by Parliament. Each law plays the pivotal role towards the augmentation of revenue to the State Exchequer. The Commissioner of Taxes, Assam is the supreme authority for the purpose of administration of the taxation laws and is appointed by the Government of Assam for the purpose of carrying out the purposes of the Act along with the officials of different cadres right from the rank of the Additional Commissioners of Taxes to the grass root level, the Inspectors of Taxes, specifying the area of functioning in respect of each of the officers. The Commissioner is equipped with the supreme powers to carry on the administration of the Acts, while for the smooth conduct of the administration; he has been empowered to delegate his powers to the officers, appointed to assist him befitting to their status, subject to the conditions and restrictions, as envisaged in the Acts and the rules framed thereunder. It is the prerogative of the Commissioner to assign the powers, to detail the functions of the taxing authority to the best of his judgment in consideration of the knowledge of law, working ability and other allied factors. In the past, the posting of the officers in the important revenue areas were made in consideration of seniority and capability to run the revenue administration, beset with, the neck of proper collection of revenue including the arrear taxes as well as to prevent, detect and arrest the evasion of taxes by the tax dodgers. A dossier of the officers was maintained thereon. As the days are going on, such mode of consideration has been taken a good bye. In the past, the opinion and recommendation of the Commissioner in the matter of posting and transfer, used to gain priority, but now in reverse to that the political views and recommendation are gaining the momentum in many cases. The posting of officers in the check posts and other important areas depends on the choice of the officers and not in the interest of public service. Naturally, erosion has been taken place in the proper and zealous functioning and there has been gradual deterioration of the administration. The Commissioner sometimes fails to exert power and a set-back becomes obvious.

Duties and resposibilities

The duties and responsibilities of the taxation officers have been widely tabled. In a brief (i) an Inspector of Taxes is meant for survey, inspection, checking, preventing and arresting  the evasion of taxes, collection of particulars from different sources for the purpose of verification of the same in the field as well as to take note at the time of assessments of taxes, besides other allied works; (ii) an Assistant Commissioner of Taxes or a Superintendent of Taxes of the unit is responsible for registration of a dealer, for realizing security money to ensure proper payment of tax and proper custody of statutory declaration forms; to make assessment and realization of tax including the arrears taxes, inspection, checking  and detection of evasion of taxes; general supervision of administration in the area and other allied works; (iii) a Deputy Commissioner of Taxes of the zone is to supervise the works of the officers of the units in all spheres including inspection of offices, looking into the position and progress of  collection of revenue with arrears, chalking out special drive for collection of revenue including the arrear taxes and maintenance of liaison with the Commissioner of Taxes,(iv) Deputy Commissioner of Taxes (Appeals) is to function as the appellate authority against the order of assessment imposition of penalty, passed by the Assistant Commissioners of Taxes and the Superintendents of Taxes, when aggrieved by a dealer,. The powers and functions of the Deputy Commissioner (Appeals) are independent and he is not act  by virtue of the powers by the Commissioner, but under the statute of law; (v) Joint Commissioner of Taxes is to discharge the powers and functions, assigned by the Commissioner on different subjects, to make inspection of the subordinate offices, hear revision petition and other allied matters; (v) Additional Commissioner of Taxes is to render assistance to the Commissioner in different matters including inspection, general and law administration,  hearing of revision petition and other allied matters. Each of the officers except the Deputy Commissioner(Appeals), as stated above, is equipped with the powers, delegated by the Commissioner befitting to their status as well as in consideration of the administrative needs.

Enforcement wing

(Repeal Act)

An Enforcement wing was created in the taxation department in the year 1964 for the purpose of checking, preventing and arresting evasion of taxes. In fact, there was no specific provision in the sales tax laws operative in the State to create such wing at the relevant times and the same used to run as a matter of convention. The wing was centrally operated, being manned by one Assistant Commissioner of Taxes with numbers of the Superintendent of Taxes and the Inspectors of Taxes, subject to the supervision and control of the Commissioner of Taxes. An Inspector of Taxes was posted in each unit for the purpose of collection of information and to provide assistance in different aspects to the central wing. In 1967-68, the said wing was decentralized and each zonal Assistant Commissioner was entrusted to head the zonal wing in their respective zones with the Superintendent of Taxes and Inspectors of Taxes placed at his disposal. In the year 1981, in addition to the existing set-up, another Enforcement wing was created centrally under a Deputy Commissioner of Taxes with the numbers of the Superintendent of Taxes. There had been complaints at different corners about the mal-functioning of the officers of the central wing as well harassment to the traders. A section of traders and professional personnel were on the heels to abolish the Enforcement wing. They could manage the bureaucratic and the political set-up of the relevant time and succeeded to dismantle this important wing including the zonal level wings late in December, 1983. Instead of bringing the officers, alleged to have been involved in mal-functioning, to book, the abolition or withdrawal of the wing was unfortunate and was detrimental to the interest of the State revenue. The officers might be bad, but the aim and object of the wing was revenue oriented. The funniest part of thing is that, the Government did not revive the said organization during these long 31 year and encouraged a section of unscrupulous traders to move freely towards evasion of taxes.

(AGST Act)

Previously, four taxation laws in relation to the sale and purchases of the goods were operative, but the same were amalgamated, consolidated to give birth to a single Act, namely; the Assam General Sales Tax Act, 1993 (AGST) with effect from the 1st July, 1993. This Act empowered the State Government (Government of Assam) to constitute a Bureau of Investigation or Vigilance or Enforcement wing consisting of the Officers, appointed by the Government for the purpose of collection of intelligence, enquiry and investigation in connection with the evasion of taxes. A vigilance group was constituted by the Commissioner of Taxes and the officers comprising of such group, were delegated with the powers, but the same was not constituted by the State Government, as laid down. The officers entrusted in the group as well created some displeasure in the name of checking of evasion of taxes, which created out rage amongst the different section of tax payers.

(VAT Act)

The AGST Act was repealed and in its place the Assam Value Added Tax Act, 2003 (VAT Act) came into operation from the 1st May, 2005. In the said Act, a provision to create a vigilance wing was incorporated as well. Unlike the AGST Act, the power to constitute a vigilance wing was vested to the Commissioner, but such group is to be constituted out of the officers, appointed by the State Government to assist the Commissioner. The vital part of such appointment is that the territorial jurisdiction of the officers is to be specified in such appointment made by the Government. The constitution of the vigilance wing by the Commissioner, therefore, has a pre-condition that the appointment of the tax officers for carrying out then purposes of the Act must contain the territorial jurisdiction, as notified by the Government. While constituting such vigilance wing the Commissioner can not specify the area out of his own, but it is relevant to the appointment. Within five days of coming of the VAT Act into force, the Commissioner by a notification delegated his powers to a set of officers to exercise powers under the said Act. The salient feature of such delegation of power was that, it was not preceded by any notification pertaining to the appointment made by the Government with the territorial jurisdiction. The said notification seemed to be not proper in the eye of law. However, with the transfer of the entire group of the officer, this wing ceased to function.

The delegation of power, as stated in the pre-para included,  inter-alia,  the power to make provisional assessment, re-assessment on the escaped or evaded taxes, to undertake the special mode of recovery, to levy interest, to purchase goods in case of under valuation, to compound offence, to impose penalty etc. Actually, the doctrine of separation of power, as envisaged in the Constitution and the definition of the term ‘Superintendent’ left no scope for such delegation of powers of assessment, re-assessment, imposition of penalty etc. Apparently the said delegation of power suffered from shortfall and impropriety.

Functioning of taxing authorities without legal authority

Presently, there is no such vigilance wing, constituted by the Commissioner in the manner, discussed above. It has been, however, learnt that a set of officers are being detailed to roam and function in the matter of inspection of the traders’ business premises, godown, transporters’ godown premises, to make interception of the goods vehicles and inspection thereof throughout the State of Assam. No appointment of such officers under the Act with the territorial jurisdiction was made by issue of notification by the Government and no delegation of power was conferred by the Commissioner in this respect. This seems to be a unique way of functioning currently, where the legal provisions have been given a good bye and some unwritten jungle laws have been introduced.

We have full moral support to undertake checking activities with drastic measures against the tax dodgers, but as a retired officer of the taxation department having prolonged profound experience in the taxation department, we do not deem it proper to keep our eyes closed on such ways of functioning, having no legal base or entity. We have no other ways, but to express our views in writing no matter if it reaches to the deaf ears. The proceedings undertaken for registration, requiring furnishing of security, orders pertaining to assessment, re-assessment, rectification of assessment, penalty, compounding of offences etc. by the officers, suffer from immense lacunae and are found to be fallacious. There is no effort or endevour to make the new comers adequately trained up for want of requisite infrastructure, such as providing training, holding workshops etc.

Conclusion

The prosperity of a State largely and fully depends on the utilization and mobilization of the resources available at its disposal and to make proper use thereof. The revenue collection is always incremental, but the trend of evasion leaps no bound. Unless the tax machinery is active and sincere and moves in a proper and righteous way, the drainage of revenue will continue by way of tax dodging activities.

(Mrinal Kanti Chakrabartty)

       Guwahati-24

Acknowledgment of receipt and comments on the book 'A Glimpse on the Taxation History of Assam'