CBEC Ombudsman Determined to Deliver
OMBUDSMAN is a globally respected institution. It started its journey from Sweden, first, in 1697. It has now become a proven administrative instrument to redress consumers' / users' grievances. We are aware of Ombudsmen in the banking and insurance sectors. Having found them useful, the Union Finance Minister, Pranab Mukherjee, gave his nod to a proposal to have ombudsmen in both the Departments of Income Tax and Customs & Excise. Though in-principle nod was given together, the CBDT made a quick beginning in 2006. It has now as many as 12 Ombudsmen stationed across the country. For the CBEC, it has got only recently three Ombudsmen in Delhi, Bangalore and Lucknow. It is expected that there would be many more in other cities very soon.
What can an Ombudsman do for the trade and industry? Is he going to be effective in earning some relief to an assessee who feels harassed and troubled? Can he punish an errant officer? To know the answers to all these questions and more, DDT spoke to the First Ombudsman in Delhi, S Dutt Majmuder, who retired as CBEC Chairman last October. When requested to define his role as an Ombudsman, he said, ''An Ombudsman is an enabler and a facilitator.'' He further explained that his job is to enable assessees to get quick relief from the department if the Revenue has been denying the benefits or relief to be granted as per the existing rules or laws. An ombudsman facilitates the assessees to get response from the Department if he has not been getting proper communication. The Ombudsman would act only if an assessee approaches him with complaints like not getting response from the Department within one month of his communication; his application rejected but he is not satisfied; delay in refund or rebate beyond time limit; delay in granting registration; delay in giving effect to appellate or Tribunal orders; delay in adjudication and release of seized books or accounts. He further added that an assessee can also complain about non-adherence to prescribed working hours; any matter relating to violation of administrative circulars or instructions and rude behaviour by officers.
What is the procedure for filing a complaint? The Ombudsman said it was very simple - one just needs to file a written complaint or email the same but later provide a signed copy. After receiving a complaint, the Ombudsman is required to forward the same to the reporting officer of the officer complained against and wait for a reply / action to be taken within 30 days. What if an officer does not respond to the Ombudsman's letter? The Ombudsman can pass an 'Award' whereby an apology can be extended to the complainants for avoidable delays and a token compensation of Rs 5000 can be paid. An Award would be binding on the officer provided the complainant sends his acceptance within 15 days or it lapses.
He also said that as Ombudsman he has a duty to send a monthly report to the Revenue Secretary and Chairman of the Board about the erring officials with the preliminary evidences. An annual report is also to be submitted to the Government wherein the Ombudsman can review the quality of the tax administration and the steps required for its further improvement.
When the DDT pointed out that since the Ombudsman's office is still being set up, where can an assessee reach him, he said that the Ombudsman has been working from his residence, and any assessee can write to him at his address: CII/101A, Satya Marg, Chanakyapuri, New Delhi - 21 or may send email - esdiem299@rediffmail.com. He further said, "I hope to get my office in a centrally-located area where the industry and trade could easily access me.''
He finally concluded by making an appeal to the trade and industry through DDT that by coming forward with their grievances, the industry would help the Ombudsman to help them; and the Ombudsman Institution would be successful only when it delivers.
We wish the Ombudsman all success and hope the institution will get strong a foundation during his tenure. An Ombudsman, especially a strong ombudsman, will not be liked by the department and so may not get much support from the Department.