Review by Committees - What Really Happens
THE Committees of two Commissioners and two Chief Commissioners were stipulated to ensure that review is more meaningful and frivolous appeals are avoided, but the bright officers in the field are capable of frustrating any good intention of the Board.
This is how the review really takes place step by every farcical step. Let us take the case of an order passed by a Commissioner (A).
1. Commissioner (A) passes an order on 1.1.2012.
2. The jurisdictional Commissioner who sits in the same building gets a copy of the order on 1.4.2012 (This is how time is gained to file appeal before Tribunal)
3. There is a Superintendent (Review) in the Commissioner's office who actually reviews the order of the Commissioner (A). He reviews the order, decides that it is not proper and legal and writes a Draft Review Order and Authorisation Order to file an appeal in the Tribunal.
4. His Commissioner signs the Review Order and authorisation.
5. Then the file is taken to the other Commissioner in the Committee of Commissioners who simply signs on the Review Order and authorisation.
6. In this process, some Commissioners forget to sign, some others don't put the dates etc,.
7. The whole Committee system is successfully thwarted!