Is TRU above Board?
THE Tax Research Unit famously known as TRU is supposed to be responsible for legislation and the Union Budget in respect of Indirect Taxes. TRU is headed by a Joint Secretary. Now is TRU under the CBEC? That depends on the persons in the Board and in TRU at any specific point of time. Just yesterday a senior officer was telling me that one trait that officers working in TRU acquire is abundant arrogance, which does not leave them when they take up other jobs or for that matter even after they retire.
The above referred to Instruction/circular/letter was issued by a Technical Officer in the TRU. It nowhere mentions the name of CBEC. The Letter is from the TOTRU, Tax Research Unit,Department of Revenue,Ministry of Finance,Government of India. It is addressed to Commissioners and Chief Commissioners. Not even a copy is marked to the Board. Is the instruction on behalf of the Board or the Government of India?
Anyway these are mysterious layers of Government, which is beyond the comprehension of the ordinary governed .