Why can't Revenue follow suit?
WHY can't the Revenue Department emulate this example of the MoCA and issue draft notifications and circulars instead of retrospectively amending notifications? Now that the same Minster of State in Corporate Affairs is the MoS in Finance, she should try to implement this in the Revenue Department too. Actually, like the Companies Act, there should be provisions made in the Acts like Customs, Central Excise, Income Tax … that no circular or notification will be valid unless its draft is placed in public domain for at least 15 days or in case of emergency, the Minister concerned certifies that the draft could not be placed before the public due to urgency and he is personally satisfied that it is absolutely essential to issue the notification/circular.
It is not as if the Revenue Department is not aware of this system of drafts for public opinion. They have issued several drafts which do not get converted into final notifications/circulars for years and recently as reported by DDT, CBEC removed a draft manual from their website when an RTI question was asked.