TIOL-DDT 437 · the untouched capture
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<html> <head> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <title>Taxindiaonline's DDT 402</title> </head> <body> <p> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 437</font><br> 29 08 2006<br> Tuesday</strong></font></p> <p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CESTAT Members transfer policy</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The government has laid down the transfer guidelines for CESTAT members. The guidelines are:- </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The initial posting of a Member shall be done by the Central Government in consultation with the President of CESTAT.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Posting to different Benches shall be done by the President having regard ordinarily to the following :</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) A Member, save and except for sufficient and cogent reasons shall not be posted at a place where he had held a judicial office or any office of the Union / State or had been practicing as an advocate, as the case may be.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) A Member may not be posted at a place where any of his parents, spouse or other close relation is practicing as an advocate in related matters.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) Save and except for sufficient and cogent reasons the Member shall not be posted at a place for a period exceeding five years. Ordinarily, a Member may not be posted at a place where he was earlier posted unless a period of two years has elapsed.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The President shall keep the Government informed about the orders of posting. The Government, if it so thinks fit, shall have the liberty to bring to the notice of the President, CESTAT, relevant facts, including that transfer and posting of a Member is not in conformity with the aforementioned guidance. It shall also be at liberty to bring to the notice of the President any case of extreme hardship which may be faced by a Member by reason of such an order of transfer and posting.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The Government shall have further liberty to request the President to transfer a Member from a particular Bench when it is in public interest or in exceptional circumstances. The President, CESTAT, shall consider the same in proper perspective. If the President refuses to comply with the request of the Central Government, although the transfer is in public interest, in such a case it would be open to the Central Government to pass the order of transfer.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Although it is not necessary that the President should consult the Vice-Presidents, President in all fairness should consult the Vice-Presidents keeping in view the fact that Members are functioning at different places and, thus, it may some times become impossible for the President to know about the intellect or otherwise of the Member for the purpose of his posting, including his efficiency, disposal and other relevant factors, which may be considered by the President in ultimately passing such orders of transfer and posting.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These guidelines are exactly as laid down by the Supreme Court in AJAY GANDHI AND ANOTHER Vs B.SINGH AND OTHERS - <u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2004/2004-TIOL-04-SC-IT.htm">2004-TIOL-04-SC-IT</a> </u>as far as the first 4 guidelines are concerned. The fifth guideline was not stipulated by the Supreme Court but it was observed as:-</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Although, it is not necessary that the President should consult the Senior Vice-President, we are of the opinion that he in all fairness should consult them keeping in view the fact that a large number of members are functioning at different places and, thus, it may sometimes becomes impossible for the President to know about the intellect or otherwise of the member for the purpose of his posting, including his efficiency, disposal and other relevant factors of discussions, it was suggested that in exercise of the aforementioned powers, the President must consult the two senior Vice-presidents by forming a collegium therefor. Although we are of the opinion that such a course of action may not be necessary but we hasten to add that the President, in all fairness, should consult two Senior Vice-Presidents before passing such orders of transfer and posting. Such a measure may be necessary having regard to the fact that the President may not be aware of the efficacy or otherwise in relation thereto. In view of the fact that the large number of members are functioning at different places and, thus, the advice of the senior Vice-Presidents as regard the functioning of a particular member including his efficiency, disposal and other relevant factors may be considered by the President in ultimately passing such orders of transfer and posting. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While it is good to have a transfer policy for members of the CESTAT, It should be remembered that CESTAT works only from 6 places against the 25 for ITAT; so we are talking of transfer policy for less than 20 members. The ITAT is under the ministry of Law while CESTAT is under the Revenue Ministry. While on transfers, a little thought should be given to facilities. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CESTAT members decide cases involving Crores of rupees. But what are the facilities given to them? A CESTAT member gets a salary about Rs. 40,000/-. After taxes and deductions, the take home pay may not be more than Rs. 20,000/-. They do not get any of the facilities or protocol that a Commissioner or Chief Commissioner gets. Some of the members are not even provided with a car. They don’t have swanky rooms like the Commissioners and Chief Commissioners; they don’t have sepoys; they don’t have protocol officers and like it or not, they have to sit on the bench for hours together and listen to nonsense day in day out. What is the incentive for a Commissioner or Chief Commissioner to join the CESTAT as a member except two years additional service? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though their salary cannot be increased as it is connected to so many other factors, the government should seriously consider providing them better facilities in tune with the great responsibilities they are shouldering. Certainly the quality of judgements will suffer if a member is transferred to a new place and he has to fend for himself there trying to find a housie, gas, telephone etc,.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And why should a member be transferred at all? Can’t we allow him to work comfortably at the place of his choice? Can’t the policy be that a member is transferred only at his request or on administrative grounds? </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/policy.htm">Office Order No 02/2006 in F No 27/49/06-Ad IC of the Department of Revenue dated 27th July, 2006</a></u></font></p> <p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Passenger profiling at airports</strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">India has become the eighth country in the world to introduce passenger profiling at airports in view of the terrorist strikes at vital points. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Known as the Advance Passenger Information Control System (APICS), passenger profiling is in place in seven countries, including the United States, Australia, New Zealand, Canada, and South Korea.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is now introduced at New Delhi airport and will be extended to Mumbai by January 2007.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The risk parameters include passenger details given before take-off, like where the ticket was purchased, whether the payment was in cash or by card, the address, etc. The system flags certain passengers based on these. This results in increased workload, but it also means more precise and logically arrived at results. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Once a database is created, it will facilitate faster clearances for frequent flyers while past offenders will be immediately flagged. </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> </body> </html>