Correction By Corrigendum – Unfair Legislative Practice
THEY are making so many mistakes that perhaps even they feel bad to approach the Law Ministry and other high dignitaries to get their mistakes corrected. So they have resorted to the much easier method of a corrigendum. Perhaps there is nothing wrong in a correction by corrigendum, but the problem is nobody knows how many corrigenda are issued, for they are not even properly numbered. In less than one month, they issued eight corrigenda to one notification. Maybe there should be a numbering system for the corrigenda and perhaps, we will have more corrigenda than notifications!
On 29th June, the Government issued two corrigenda.
1. In Notification No. 30/2012-S.T dated 20.06.2012 – this Notification deals with the extent of Service Tax payable by the person liable to pay Service Tax – there is one category - an individual advocate or a firm of advocates by way of support services – Now they have realized it is Legal and not Support and so the corrigendum.
2. In Notification No. 31/2012-S.T dated 20.06.2012 – exemption to taxable services used for export of goods - in proviso (d), it is mentioned, "the exporter shall submit with the half yearly return, after certification, the documents in original specified in clause (b) and the certified copies of the documents specified in column (4) of the said Table;" Unfortunately, there is no column (4) in the Table in the notification and so, the corrigendum.
Corrigendum to Notification No.
Corrigendum to Notification No.