Write-off of arrears - Committees to be constituted
DDT 868 19-05-2008 had reported an interesting conversation on arrears.
A young Deputy Commissioner was forcefully telling his Commissioner that the arrears are not recoverable and should be written off. The Commissioner wanted to show the arrears under “persuasive action”. The Deputy Commissioner said no amount of persuasion can recover the arrears and why can't the Commissioner write off the arrears. The Commissioner told the young Deputy Commissioner, “you will understand why I can't write off the arrears only when you become a Commissioner; for now show them under persuasive arrears .
Individually no officer in the Department would like to write off arrears for fear of Vigilance perhaps, even though they know that the arrears cannot be recovered.
It is believed that as a group, the bureaucrats can take decisions, which they cannot take individually – maybe there should always be someone else to blame. But even the Committee system has thoroughly failed in the CBEC as has been conclusively proved in the Committees on Appeals. These committees never meet; one Chief Commissioner/Commissioner takes a decision and the file is sent to the other Committee Member who accepts the recommendation and then it becomes the decision of the Committee! Sometimes, a single Member acts as a Committee, mocking the very definition of a Committee.
Anyway, now the CBEC has decided to constitute three member committees to consider writing off arrears of Customs and Central Excise. The Chief Commissioner's Committee will constitute three Chief Commissioners with Chief Commissioner (TAR) being an ex-officio Member. Similarly, the Committee of Commissioners will consist of two Commissioners, with a Commissioner (TAR) as ex-officio Member. The Chief Commissioners' Committee can write off arrears up to Rs. 15 Lakhs and the Commissioners' can write off Rs. 10 Lakhs.
Should three Chief Commissioners meet to write off a small amount of Rs. 15 Lakhs? Their travel and other expenditure will be about Rs. 5 Lakhs and if they meet thrice to decide an issue, the Government will be spending 15 lakhs to write off 15 lakhs. A Commissioner can drop a demand of Rs. 500 Crores or even more, but three Commissioners together cannot write off Rs. 11 Lakhs! Maybe, after some time we can create a few more posts of Chief Commissioners and Commissioners exclusively for this work.
Committee: A group of important persons who individually can do nothing, but as a group can decide that nothing can be done.
CBEC Circular No. 946/07/2011 CX.,Dated: June 1, 2011