TIOL-DDT 2888 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26988"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2016.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="252" height="220" hspace="5" border="0" align="right" ></a><strong><font color="#663399" size="3">TIOL-DDT 2888</font><br>
14 07 2016<br>
Thursday</strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Jewellery Excise - Government woos trade with more sops</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YOU</strong> don't need to submit your ground plan for registration; there will be no transit checks by Central Excise officers; they will not audit you for the next two years if your turnover is less than 100 crores; there will be no visit, search and seizure at job workers premises; no summons will be issued without the permission of the Commissioner; small scale exemption limit enhanced to Rs. 15 Crore. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<em>But please come into our net</em>", seems to be the message of the government with regard to the excise duty of 1% [without cenvat credit] or 12.5% [with credit] imposed on articles of jewellery with simplified procedures in this year's budget. The Trade tried every trick in the trade to avoid the excise department, but the Government seems to be determined and for once there is no rollback. Please see<strong> <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=27515" target="_blank">Breaking News</a></strong> for more details. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f1"></a>Judge loses job for awarding less than minimum sentence in Customs Case </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> this strange case a Judge lost his job for awarding a sentence less than the minimum prescribed under the Customs Act. The Chief Judicial Magistrate at Bhuj delivered a judgement in two Customs cases on 22 January 1997 awarding sentence of imprisonment to 12 accused persons. The sentence of imprisonment was less than the minimum stipulated under Section 135 of the Customs Act. Moreover, the sentence of imprisonment was so structured that after allowing the benefit of a set-off, the accused was not required to remain in jail for a further period. The accused were alleged to be involved in the smuggling of 275 silver slabs of a value of Rs. 5,86,50,620/-. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Judge was charge-sheeted alleging that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The judge who was a senior judicial officer was aware of the provisions of Section 135 which prescribe the award of at least a minimum sentence. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The case involved smuggling of a huge quantity of contraband articles. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The Judge was aware of judicial decisions mandating that a liberal view should not be taken in the award of sentences in such cases. Yet, with the intention of favouring the accused, the Judge awarded less than the minimum sentence without recording special or adequate reasons. </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was charged that: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. He was guilty of indulging in Corrupt-practice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. He was guilty of dereliction in discharging his judicial functions. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. He acted in a manner unbecoming of a Judicial Officer. </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After a due process of disciplinary proceedings, the Judge was dismissed from service on 14th July 2009. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The judge approached the High Court which observed: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The charge of misconduct in Disciplinary Inquiry was based on evidence and it could not be held that the conclusions of the Disciplinary Committee, which were adopted by the Full Court, were based on no evidence. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Appellant was a judicial officer since 1982, and had worked for nearly fourteen years as a Judge. While dealing with offences under the Customs Act 1962, he was expected to refer to the penal provisions under which punishment was being handed down after recording a conviction. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The stand of the Appellant appeared to be that he awarded the sentence without being aware of the statutory provisions. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The criminal case with which the Appellant was dealing was not the first case involving an offence under Section 135. That despite the minimum punishment prescribed under Section 135, the Appellant awarded less than the minimum in the case of several accused. No reasons appeared from the judgment for the grant of differential treatment to some of the accused. More significantly, the punishments awarded to all the accused were structured in such a manner that none of the accused would have to serve any further sentence, after accounting for the set-off for the period spent in jail as under- trial prisoner. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The punishment of dismissal was not disproportionate to the charge of misconduct which has been found to be established. </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Judge appealed to the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court agreed with the High Court that the Judge paid no heed whatsoever to the provisions of Section 135. The Supreme Court changed the punishment from dismissal from service to compulsory retirement. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please see <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTE1OTYz" target="_blank">2016-TIOL-100-SC-SERVICE</a></strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f2"></a>CBEC Prescribes Procedure for Duty Free Shops </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has prescribed a system of accounting of receipt, storage, operations and removal of goods with regard to Duty Free Shops: </font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. <strong>Maintenance of records of warehoused goods only in digital form:</strong> Every licensee shall maintain electronic records of receipt, handling, storage and removal of the warehoused goods . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. <strong> Returns: </strong>a licensee shall file with the bond officer a monthly return of the receipt, storage, operations and removal of goods in the warehouse, within ten days after the close of the month to which such return relates. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. <strong>Facilities:</strong> the licensee shall maintain facilities such as computer, photocopier, scanner and printer at the warehouse. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. <strong> Procedure for removal of goods:</strong> Every duty free shop shall record their sales to passengers by a computer generated invoice, which shall contain the name of the passenger, flight number & passport number. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. <strong>Jurisdiction: </strong>The duty free shops shall be under the general supervision of the Principal Commissioner/ Commissioner of the Airport (Passenger Terminal). </font></p>
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<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxODM=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No.32/2016-Cus., Dated: July 13, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f3"></a>Conference of Tax Administrators 2016, held on 16th-17th June, 2016 - CBDT Action Points </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> following action points were identified during the Rajasva Gyan Sangam of Tax Administrators 2016 on the CBDT side:</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Reduce litigation and provide alternative dispute resolution mechanisms. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Examine the language of the communications from CPC on processing to make them enhance easy comprehension and avoid unnecessary appeals. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Creating a "<em>Litigation Management Corner</em>" on website of all Pr. CCsIT to provide information on High Court orders to avoid filing of appeal on settled issues in High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Increase voluntary acceptance of paperless assessment, by pro-active engagement with all stakeholders through advertising and awareness campaigns including through the departmental website. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Upgradation of infrastructure like computers, scanners, WiFi, etc. For assessing officers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The Pr. CCsIT to ensure that all their assessing officers are allotted dedicated and secure official email account by 30.6.2016 for communication with the taxpayers for e-assessment.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- E-assessments will be fast-tracked as an incentive to the taxpayers to opt for e-assessment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The Pr.CCsIT to send construction proposals for vacant lands in their jurisdictions within three months to address the shortage of space. Proposals for purchase of ready-built office/residential space may also be expedited. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Donating surplus old steel almirahs to schools/colleges will be examined by the Board on reference made by Pr.CCsIT, etc..</font></p>
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<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Do you need the BOARD to examine disposal of old almirahs? Can't you authorize an Inspector to throw them away? Some years ago I had accompanied a US based NRI to the North Block. Right outside the CBDT Chairman's office were dumped old unusable furniture. I told my American friend that the man who sits in that office facing the dumped furniture is the equivalent of their dreaded IRS Chief! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=OTc3Mg==" target="_blank">DDT 1211 08.10.2009 had asked </a><font color="#FF0000">-</font> <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=OTc3Mg==" target="_blank"><strong>Junk Furniture in Government offices - why not dispose them?</strong> </a></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also see </font></strong></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTUwOTU=" target="_blank"><strong>Poor Ambience in Central Excise and Customs Offices - CCs Responsible - MoS</strong> </a>- <font color="#FF0000">DDT 1866/ 28.05.2012 </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjEzNDQ=" target="_blank"><strong>Come to office on time - Govt tells Babus</strong> </a>- <font color="#AC5B0B">DDT 2422/25.08.2014 </font></font></p>
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<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxODU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT F.No.40/22/2016-ITCC., Dated: July 13, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f4"></a>CBEC's Action Points </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC </strong>has also circulated its action points among its Chief Commissioners. Some of the points are: </font></p>
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<td valign="top" bgcolor="#FF9933"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Actionable Points </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Action owners </font></td>
</tr>
<tr bgcolor="#FFEEDF">
<td valign="top" bgcolor="#FFEEDF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is necessary to bridge the trust gap with the taxpayers and turn mentors, while setting an ambitious goal to widen the tax base. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We need to improve our attitude towards the assessees, and they should feel free to avail of our assistance for paying taxes. Such efforts will help the Department to reach the larger assessee base. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners </font></td>
</tr>
<tr bgcolor="#FFEEDF">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The tax administrators should convey a message to the taxpayers that the tax paid by them is returned to the people with value addition in the form of services to the people and developmental activities of the country, and therefore, dissemination of such message will encourage non-taxpayers to come forward to voluntarily deposit the tax. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners/ All Directors General </font></td>
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<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There are challenges of the unknown, viz., IT backbone, Administration of Taxes and concurrent jurisdiction that can cause problems. IT backbone will be critical for implementation of GST. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JS (TRU-I) / JS (TRU-II) / Commissioner (GST Cell) / DG (Systems) </font></td>
</tr>
<tr bgcolor="#FFEEDF">
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is need to facilitate the honest tax payers while coming down heavily on evaders. Our standard of priority should be of the highest order inspiring confidence amongst taxpayers. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners / </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGRI/ DGCEI </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The tax Departments should treat the taxpayers as its "customers" and a tax paying culture should be inculcated in the country by honouring the top taxpayers. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners </font></td>
</tr>
<tr bgcolor="#FFEEDF">
<td valign="top"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Master Circular in Central Excise </font></strong></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner (CX) </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Officers should engage with the public through social media and each officer should have presence in the social media. The officers should also meet the members of the public for at least two hours a day. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Chief Commissioners / </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All Directors General </font></td>
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</table>
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<p align="center"><em><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><a name="f5"></a>CBEC Taxpayer's Experience Survey - Some More Suggestions </font></strong></font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SOME</strong> of the suggestions received during the Taxpayer's Experience Survey: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• List of cases to be withdrawn, cases in call book, CAG paragraphs should be made public. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• CBEC should give digital signatures to all officers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Time limit of one year for availing CENVAT credit should be extended. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Department officers should understand the phrase "Suppression of facts" properly. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Prevent unreasonable pressure by investigating agencies against taxpayers on issues involving interpretation. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Set up a mechanism to ensure that all the circular/instruction/reforms initiated by CBEC are implemented by field formations at respective jurisdiction. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• There should be a time limit to conclude the audits. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• All call book cases should have time limit of 3 years after which the SCN should be deemed to be withdrawn. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Documentation requirement in case of refund of duty drawback on re-export of imported goods should be reduced. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">Implement the suggestions already given before floating the next survey. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Focus on timely delivery of service to taxpayers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Introduce and implement a service charter with a strong monitoring mechanism. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Bring about a change in the mindset of revenue officers towards taxpayers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Provide training to officers on behavioural and technology aspects and improve their technical knowledge. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Performance appraisal of tax officers should be mainly based on service delivery parameters instead of revenue realizations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Introduce transparent systems to eliminate corruption and harassment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Remove the focus from revenue target approach. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Email be recognized as a formal means of communication at par with letters and documents in paper form; encourage use of e-mails by officers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Provide official e-mail ids to all officials for communication with taxpayers; use of personal email ids be discontinued. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Officers should respond to e-mails seeking clarifications. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Change in overall approach of CBEC is not visible at the lower level staff. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">Undue favour expected by tax authorities especially at field officer level even for routine work. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Tax department should focus on tax evaders rather than honest taxpayers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Quality of interactions at the field formation level needs to improve. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Continued prevalence of pro-revenue approach rather than merit based approach. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Officers should display sensitivity and urgency towards business needs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Authorities should be made accountable for delay in responding to taxpayers' requests. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Officers should respond to telephonic communication for regular follow up/scheduling of personal hearing instead of requiring taxpayers to visit the tax office physically. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Create a conducive environment for taxpayers and treat them as business partners/stakeholders. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Minutes of the meetings/discussion with senior tax officials should be recorded with likely timelines for implementation of decisions made </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Conduct workshops for taxpayers to disseminate changes in tax laws and objective thereof. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Conduct periodical interactive feedback sessions with taxpayers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Need to improve infrastructure of tax offices and provide better working environment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Set up a monitoring mechanism to ensure that benefit of reforms and simplification measures announced through Board circulars / instructions are implemented by the field formations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Ease the process of accepting documents and provide signed acknowledgements. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Authorities should exhibit key attributes such as being well-informed, unbiased application of mind, observance of judicial discipline, avoiding narrow interpretation etc. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Discontinue the practice of tax officers visiting business premises to collect information. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Interact with the representative appointed by the assessee for routine matters instead of demanding direct communication with the assessee. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A cursory glance at these suggestions will reveal that they are all simple small requests which the Board can easily grant. Will it? </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Day.</font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@tiol.in" target="_blank"><strong>vijaywrite@tiol.in</strong></a></font></p>
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