Pay Commission Not Impressed by Revenue Raids - Every Demand of Revenue Officers rejected
HIGHER Salary for Revenue Officers
: The Revenue officers wanted a higher salary comparable to professional agencies with whom the tax officials deal. The Commission feels that the Central Government deals with a vast array of subjects. Many department specific services, accordingly, have been constituted to handle these varied sectors. No doubt, revenue generation is an important segment of the government functioning. However, in the government system, working in a particular segment does not become the basis for determining pay. The Commission does not consider this demand justified.
No Top Heavy Department:
The Commission notes that the cadre restructuring of the IRS (IT) not only increased the number of posts at the Apex/HAG+ levels, it also reduced the number of posts at the level of Commissioner of IT (CIT) from 731 to 635. This entire exercise, thus, has created an anomalous situation with the entire top rung of the IRS (IT) structure-Chairman and Members of CBDT and Principal Chief Commissioners of IT-in identical pay level. On the other hand, reduction of posts at the level of CIT, who are mostly field functionaries, has resulted in making the structure of IRS (IT) somewhat top heavy. The cadre restructuring exercise was an isolated exercise. Its implication on other similar Group 'A' Services was not taken into account. The Commission has received demand from many other services for Apex level posts, citing this case as an example, which have not been agreed to.
Board Chairman to Report Directly to the Minister?:
It has been demanded that the Chairman of the CBDT may report directly to the Finance Minister. It has been stated that statutory boards, such as CBDT need not have supervisory departments as it leads to duplication of work and unnecessary procedural delays.
The Commission observed that the two separate boards of CBDT and CBEC were constituted by Central Boards of Revenue Act, 1963. According to this Act, each such Board shall be subject to the control of Central Government, exercise such powers and perform duties as may be entrusted to that Board by the Central Government. The Commission consulted the Department of Revenue who have stated that this matter has already been examined earlier in the ministry. It was felt that the two Revenue Boards deal with separate areas of taxation, the policies in respect of which need to be properly coordinated and that central tax system has to be viewed, fashioned and organised as a harmonious whole, the work of coordination has to be performed by the Secretary (Revenue) who is in a position to give independent and objective advice from a broader administrative and economic perspective. Since the need to coordinate the policies and the work of the two Boards continue to be essential for strengthening the central tax system, there appears to be no justification to reopen the proposal for making any changes in present hierarchical structure of reporting.
Give a part of the collections as Bonus?:
It has been demanded that in revenue earning bodies, a specified amount of the collection made in excess of the targeted budget should be distributed as a bonus among the employees of the department in the same manner as paid in service related industries.
The DoR has stated that Revenue Department cannot be equated with business organizations which pay bonus to their employees on the basis of profit earned by them. The Commission also observes that adoption of such an approach would lead to needless distortion in the pay structure across services. Keeping this in view, the Commission therefore rejects this demand.
On promotion, make ITOs equal to Deputy Commissioners:
Associations representing the Income Tax Officers (ITOs) have demanded that on promotion as Group 'A' officers, ITOs may be placed in the senior time scale as Deputy Commissioners as obtaining in the case of Assistant Executive Engineers in CPWD and Section Officers of Central Secretariat. The aforementioned demand has been made on the grounds that an Income Tax Officer (ITO) has the largest spectrum of job profile across all the Central Government Group `B' Officers.
The Commission notes that the post of ITO is a feeder post for the Assistant Commissioner, a Group 'A' entry grade post in the Income Tax cadre at GP 5400 (PB-3). Hence, placing of ITOs on promotion at GP 6600 will disturb the hierarchical structure. The Commission, therefore, recommends normal replacement levels for ITOs.
Higher Scale for Income Tax Inspector
: A demand has been made to upgrade the post of Income Tax Inspectors (ITIs) of Income Tax Department (ITD) from GP 4600 to GP 4800 and place them at par with the Assistant Accounts Officers (AAOs) of IA & AD.
The Commission notes that there was never an absolute parity between the pay scales of ITIs of ITD and AAOs of IAAD. In fact, the pay scale of ITIs of ITD have generally been lower compared to that of AAOs of IAAD. The Commission recommends only replacement pay levels for ITIs.
Full Functional and Financial Autonomy to CBEC:
It has demanded that CBEC may be granted full functional and financial autonomy. Similar demand has been made by CBDT. And what applies to CBDT applies to CBEC also.
Promotion for Central Excise Superintendents and Inspectors:
It has been demanded that Superintendents of Central Excise should be allowed a minimum of five functional promotions after joining the post of Inspectors (the post of Inspector is the feeder grade for the post of Superintendent). If five functional promotions are not possible, they should be granted at least five in-situ promotions in the hierarchy of functional promotion. The alternative demand is for dynamic/flexible promotion scheme to be devised so as to grant at least five upgradations in the promotional hierarchy. The Association has requested the Commission to recommend creation of unorganised Group 'A' post as it exists in the provincial services of the states as well as the Central Police Organisations so that officers in the department get some relief from acute stagnation.
The Commission notes that as part of the cadre re-structuring exercise of 2013, 2118 temporary posts of Assistant Commissioners in GP ? 5400 (PB-3) have been created, which are to be filled up 100 percent by promotion of Superintendents of Customs (Preventive)/ Central Excise/ Appraisers. The Commission observes that this move would provide adequate career progression for these feeder cadres viz., Superintendents and Inspectors of Customs and Central Excise.
Direct Recruitment quota in Central Excise
: It has been demanded that the Direct Recruitment Quota in the post of Assistant Commissioner may be reduced from 50 percent to 10 percent. The Commission notes that one of the attributes of an Organised Group `A' Service is that direct recruitment cannot be less than 50 percent. Reduction in the percentage direct recruitment below 50 percent will adversely affect the status of IRS (C&CE) as an Organised Group `A' Service. In this backdrop, the Commission would not recommend reduction in the Direct Recruitment Quota as demanded by the Association.