TIOL-DDT 415 · the untouched capture
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<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b><font color="#663399" size="3">TIOL-DDT
415</font><br>
27 07 2006<br>
Thursday</b></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">EASIEST
</font></strong></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Electronic
Accounting System in Central Excise & Service Tax </strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now
you can actually pay your excise and Service Tax without moving out of your
office, any time you want to pay, using the internet banking facility.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This
is how it works:-</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Register with the bank for e payment</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Log on to the bank’s web site</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Enter the secure zone with your user name and id</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Select “pay tax” – CBEC; you get a challan to fill up</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Your assessee code, location code etc are validated and you are taken to
the “make payment” section</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++At this stage you can “continue” or “cancel”</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Once you continue, you are taken to your bank account from which you will
have to authorize debit. </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Once payment is made you get a system generated payment confirmation number.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ The Bank will print the challan and send one copy to the Range and the PAO
and two copies will be delivered to the tax payer.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
on July 26, 2006, this facility is available with the following banks.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
1. Union Bank of India</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
2. UTI Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
3. ICICI Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
4. HDFC Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
5. IDBI Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
6. SBI</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
7. PNB</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
8. IOB</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
9. State Bank of Travancore</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
10. Bank of India</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
11. Corporation Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
12. State Bank of Saurashtra</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
13. Indian Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
14. State Bank of Patiala</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
15. State Bank of Hyderabad</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
16. Syndicate Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
17. State Bank of Bikaner and Jaipur</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
18. Vijaya Bank</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
19. State Bank of Indore</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
20. Bank of Maharashtra</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
21. State Bank of Mysore</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
22. United Bank of India</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
23. Bank of Baroda</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Try
it! Paying taxes is as simple as buying an online ticket.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Income
Tax offices to work on Saturday and Sunday.</font></strong></font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At least one
Chief Commissioner – Ludhiana has announced that the Income Tax offices will
remain open on July 29<sup>th</sup> and 30<sup>th</sup> to attend to the returns
rush.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Err
for revenue</font></strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue
authorities make a mockery of the adjudicating system with their ‘fear’ of consequences
that it is easier for a camel to pass through the eye of a needle than for an
assessee to get a favourable order from a Revenue officer. They are all so afraid
that they will be under the scrutiny of CBI, Vigilance, bosses, if they pass
an order favourable to the assessee that they take the easy route. Err on the
side of revenue. Many of them openly tell you, “you win in appeal” If I am going
to win in appeal, why can’t I win at the very first stage? </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All
the officers who pass favourable orders to Revenue are not really revenue loving
patriots. Most of them are actually traitors. There are many orders written
only in such a way that they cannot sustain appellate scrutiny. But these officers
cannot be charge sheeted, because their orders are in favour of government and
you can’t expect somebody to pay you for passing an order against him, Can you?
</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though
officers are scared to pass orders against revenue, actually in practice, very
few officers are charge sheeted on account of their orders. And even the few
who had to face disciplinary proceedings could succeed by citing the Supreme
Court case of <i>ZB Nagarkar. </i></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>A
little about the Nagarkar case:</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ZB
Nagarakar was a Commissioner of Central Excise. In an order passed by him, he
demanded duty, confiscated the goods, but did not impose penalty. The department
gave him a notice proposing to initiate disciplinary proceedings for mis conduct.
He challenged the notice in the CAT which dismissed his application. He went
to the High Court; there also same fate. In the mean time he was transferred
out and posted in the National Academy. He went to the Supreme Court.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Supreme Court held </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
1. It was his responsibility to impose penalty. To that extent, his order
was wrong.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
2. But he cannot be punished for passing a wrong order. The department’s remedy
lies in appealing against the wrong order, not punishing the adjudicating
officer</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
3. If the government thought that he was a wrong doer, posting him to the
academy is a gross mistake. A post in the academy should be an honour, not
a punishment. </font></p>
</blockquote>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This
case was a big protection for the rare officer passing a judicial order. But
now the Supreme Court has ruled that Nagarkar is bad law.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See
our Supreme Court case “Duli Chand” today</font></p>
<p align="justify" ><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT </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@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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