Is Politics a Profession or Occupation?
THIS was the question before the Supreme Court in a case decided in 1975 [] in an expenditure tax matter. The respondent was PVG Raju a rich Maharajah practicing the politics of socialism, spending lavishly for furthering his party's popularity and the prospects of his fellow candidates at the elections to the Andhra Pradesh Legislative Assembly.
The Supreme Court had to examine whether politics of the socialist brand or otherwise is a profession or occupation.
The Supreme Court observed,
There can hardly be any doubt that it is either, or both.
Harold Laski treated politics as a science and wrote his well-known book on the Grammar of Politics, but the art of politics at a practical level has also been the subject of comment and has been praised and denounced on the basis that it is a profession.
To Gandhiji it is sacred as religion.
In Lincoln it rises to noble heights of statesman- ship.
Lenin, Nehru and a galaxy of other great visionaries and makers and moulders of the modern world have dedicated themselves to politics as a profession.
Of course in its vulgar and vicious manifestations, this occupation has been regarded by literary giants like Dr. Johnson as the last refuge of a scoundrel'.
Robert Louis Stevenson has used barbed words: 'Politics is perhaps the only profession for which no preparation is thought necessary (Familiar studies of Men and Books, 'Yoshida- Torajiro ').
George Bernard Shaw uses stinging language in Major Barbara: 'He knows nothing; and he thinks he knows everything. That points clearly to a political career'.
It is thus clear, without reference to the wealth of case-law relied on by the High Court, that politics has been a profession and, indeed, under modern conditions in India, perhaps the most popular and uninhibited occupation-with its perils, of course.
Recently Revenue relied on this case before the ITAT while trying to tax the donations/gifts received by Madam Mayawati, Hon'ble Chief Minister of Uttar Pradesh, as her professional income. [2010-TIOL-550-ITAT-DEL] - not with much success of course.