The Authority for facilitation and Power to trouble
NN Menon, Director of Trade Track, Cochin sent us this mail:-
Legislature, Judiciary and Administration are the 3 constitutional pillars on which our dynamic and vibrant democracy rotates and revolves. The strength of these three pillars determines the vitality of the society. If there are any cracks in any of the pillars, it will adversely affect the well being of the nation at all levels. The Administration pillar is directly and manifestly related to Trade and Industry albeit the other two pillars do have indirect and vicarious impact on them.
In the “Administrative” set up, again the attitude of the officers at the operating level, be it in direct taxes, indirect taxes, corporate affairs, Foreign Trade, etc. etc, play a vital role in rendering the life of the assessee, tax payer, importer or exporter as the case may be, happy or miserable. The officers at the operating levels are vested with the “Authority” to facilitate the Trade as also the “Power” to trouble the Trade. The culture of the officer determines as to whether he proposes to choose to exercise his “Authority” or “Power”. The wise and sober ones exercise the former but the “otherwise” and silly ones exercise the latter. Those who exercise their “Authority” “hold an office” but those who exercise their “Power”, “occupy a Chair”. The difference between them is the difference between a pleasant Deepavali cracker and a disastrous atom bomb. This indiscriminate exercise of using the atom bomb is the bane of our system.
The “Power” users, love to record, as evidence, the series of steps he has taken to initially deny the claim so that the “audit” will not fault him later for having granted the claim without the “application of mind” and consideration for revenue loss. This audit phobia is perhaps the root cause for many officers to choose the path of “Power” and shun the path of “Authority”. Result? Facilitation goes for a “six”!! Casualty? Trade. What then is the solution? This is an important matter that requires the urgent attention of important people.