Budget Notifications: Corrigenda Galore
SEVERAL mistakes in Notifications have bee corrected by Corrigenda. We could locate 9 such corrigenda – we really do not know how many were issued, how many suppressed and how many released. These corrigenda do not have any Sl. No or any reference number. Will it not be more decent, legal and proper to issue amendment notifications to correct the mistakes than going on with unaccountable corrigenda?
Corrigendum No. 1 to Notification No. - Unfertilised: They had really bungled with the fertiliser exemption, starting in 2011 Budget and the bungling continues. This is too big an issue to be covered in DDT. So, today we are carrying an article on the subject, CVD rate on Imported Fertilizers – existing enigma. Several other items are also changed by this corrigendum.
Corrigendum No.2 to Notification No. : Several items changed, notably the exemption to imported gold.
Corrigendum to Notification No. 16/2012-Cx .: Notification No. 16/2012 inserted a new Sl. No. 131 in Notification No. 1/2011-Cx. But Sl. No. 131 was already there. So, now they made it 132.
Corrigendum to Notification No. 9/2012-Cx.: "2402 20 20", changed as "2402 20".
Corrigendum to Notification No. 10/2012-Cx.: "2402 20 20", changed as "2402 20" and "2402 20 40", as "2402 20".
Corrigendum to Notification No. : "2402 20 20", changed as "2402 20".
Corrigendum to Notification No. 3/2012-ST.: Amount payable by moneychangers - "0.12 per cent." changed as "0.012 per cent".
It is very difficult for any one to keep track of these amendments and corrigenda. If they had been a little more careful before issuing these notifications, this inconvenience could have been avoided. But at the same time, it must be stated that this is amazing that minute mistakes are detected and corrected. The Board deserves all praise for accepting these glaring mistakes as mistakes and correcting them .