TIOL-DDT 469 · the untouched capture
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<p><b><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT
469</font></b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><br>
13 10 2006<br>
Friday</b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">File
service tax returns early and in the new form</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Pune
III Commissioner has advised the Service Tax assessees to file the Service Tax
returns due for October 25<sup>th</sup> early to avoid last minute rush. October
25<sup>th</sup> is a holiday. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner
also reminds that the return is to be filed in the new form.</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Major
Custom Houses of India – a peep into history</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chennai</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
1613, English Traders formed a commercial settlement in this port. A few
years later, in 1639, the British East India Company received the grant
of a small territory around Madraspatnam. On this site was erected Fort
St. George. It was in Fort St. George that Sea Customs duties were first
collected by the British. Madraspatnam became a Presidency in 1654 and began
to be known as Madras. For 23 years the Agent of the East India Company,
the Governor, was in charge of collection of revenue in the Presidency.
Later on, a Council of members was appointed to run the company affairs
in Madras, with the Governor as President of the Council.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 1677,
the Choultry Justice and Customer was the customs chief. His office was at the
Choultry House where he looked after the Sea and Land Customs work of the Presidency.
He was given a staff of one Assistant and two writers. He attended his office
twice a week along with the Mint Master and Pay Master to hear cases and petitions.
The Sea Customer was paid a salary of 50/- per annum. Lord Edward Clive abolished
the post of the Sea Customer and Land Customer and created the posts of Collectors
of Sea Customers, who were appointed in each Sea Port District and were put
in charge of Sea and Land Customs Revenue. The first “Collector of Customs”
was Mr. Walter Balfour who took office in the year 1800. In 1808, the Madras
Sea Customs was brought under the Board of Revenue.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In 1812,
regulations were prepared for the Custom House. ‘Kanakupillais’ (Accountants)
were to take account of every boat load and no goods were allowed to be removed
from the beach, until such account was taken. The coolies who carried the goods
from the beach to the Custom House were to be permanently employed to work at
a fixed rate. All goods except grain were to be landed in front of the Custom
House. The Master of the ship had to furnish a list of each boat load. Confiscated
goods were sold and after duty had been deducted, one third of the remainder
was given to the Collector of Customs and one sixth to his Deputy.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the year
1867, the Collector of Sea Custom was paid a salary of Rs.3500/- p.m. and his
Deputy Collector a salary of RS. 1,500/-p.m. In 1867, the Sea Customs Bill was
passed which empowered the local Government to appoint necessary Sea Customs
Officials.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The District
Collector was empowered to perform the duties of collector of Customs Madras;
the offices of the collector of Customs and the District Collector were housed
side by side, separated only by a narrow street across which was a wooden bridge
joining the two offices. The Collector of Madras attended the office of the
collector of Customs using this passage. The District Collector attended half
a day at the office of the Collector of Customs and other half at the office
of the Collector of Madras District.The collector was assisted by a Dy .Collector
of Customs on a salary of Rs. 700/- p.m. and two appraisers on RS.500/- and
RS.300/-p.m. respectively and an office manager on RS.225/- with an establishment
expenditure of Rs. 3,507/- p.m. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
function of supervising the Port Trust was also for a time exercised by
the Collector of Customs, who was the Ex. Officio Chairman of the Harbour
Trust Board. Later,
the functions were bifurcated and a separate officer was appointed as Chairman
of the Port Trust in the year 1901. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Collector of Customs, Madras was also in charge of the outports in the Presidency
till 1936, when they were bifurcated and handled over for administrative
purposes to the Collector of Salt Revenue whose office was housed in the
same building for years. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After the
outbreak of the Second World War when Government of India decided to Control
the Imports and Exports of the Country, the Collector of Customs was also the
Controller of Imports and Exports. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
earlier years, the Customs Officers used to board the vessels plying between
Madras and Singapore, at the <st1:PlaceType>port</st1:PlaceType> of <st1:PlaceName>Nagapattinam</st1:PlaceName>
and commence onboard passenger baggage clearance enabling the passengers to
complete their baggage examination before the vessel calls at <st1:PlaceName>Chennai</st1:PlaceName>
<st1:PlaceType>Port.</st1:PlaceType></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Kolkotta
</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When the
British East India Company entered the political scene of India, particularly
Bengal, they inherited the system of inland Customs Duty collected through Customs
Chowkeys. Lord Cornwallis abolished all the internal Custom Houses in Bengal
and Bihar in 1788 which was later revived in 1801. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sir Richard
Bacher was appointed on 3rd March, 1758, as the Sea and Land Customs Master
to look into the business of the Customs Department. He bought Mr. Holwell’s
house for Rs.9,500/- for the Custom House. Howell’s house being an old construction
was found as not really suitable for the functioning of the Custom House due
to seepage and leakage at many points. The building was, sold off for Rs.8,051/-
in 1760. The Custom House thereafter temporarily functioned from a dwelling
house till it was decided on the 8th September, 1766, that the apartments occupied
by the <st1:PlaceType>Fort</st1:PlaceType> <st1:PlaceName>Major</st1:PlaceName>
in the old Fort would stand appropriated for use of the Custom House Master.
Evacuation of all militaries from the Fort area was completed in the beginning
of 1767 with a view to converting the Fort premises into a Custom House. From
1770, the old Fort steadily dipped into the <st1:PlaceName>Hooghly</st1:PlaceName>
<st1:PlaceType>River</st1:PlaceType>. The Custom House at the extreme southern
side of the old Fort disappeared in due course into the river. After the old
Fort was completely evacuated, it was decided to construct a full fledged Custom
House at the site of the old Fort, facing the river Hooghly (Ganges). The foundation
stone of the Old Custom House was laid by Lord Hastings on the 12th February,
1819. It was a substantially wide two storied building erected on the site of
old Fort</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Mumbai</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Under the
Marriage Treaty between Charles II of Great Britain and Catherine of Portugal,
the Port and the Islands of Mumbai were transferred to the King of Great Britain,
his heirs and successors. The British sold the Port and the Islands of Mumbai
to the East India Co. in 1668 at the annual quit rent of 10 pounds. The East
India Company took measures for encouragement of trade like construction of
Custom House, Warehouses, Mole Stations, etc. In 1672, the President of the
Surat Council and the Governer of Mumbai transferred the company's headquarters
from Surat< to Mumbai. Trade through Mumbai grew rapidly. What really started
the <st1:PlaceName>Mumbai</st1:PlaceName> <st1:PlaceType>Port</st1:PlaceType>
with a bang was the sudden spurt in the cotton trade with China in 1770. The
ending of the East India Company’s trading monopoly by the British Parliament
in 1813 set in a remarkable expansion of trade. The Year 1858 saw the end of
East India Co. and Mumbai passed under the direct rule of the British Crown.
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government
of India appointed a committee in 1907 to consider the question of arrangements
to be made for the transaction of the Custom business on completion of new Docks
under the construction, by Bombay Port Trust. Approval for the construction
of New Custom House at Mumbai was granted on 25.11.1911 at a cost of Rs. 22
lakhs. The governor in council of Bombay Presidency vide Notification issued
on 12.04.1901 under section 11 of Sea Custom Act, 1878 declared the Bombay as
chief port and attached 72 minor ports to it and Karachi as chief port of Sind
and attached six minor ports to it for the purpose of shipment and of landing
of goods.The Custom House, Mumbai existed much before, 1878 when the Sea Custom
Act, 1878 was enacted. </font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Dynamics
of Justice Delivery System</font></b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">FromPresident,
Dr. A.P.J. Kalam’s address at the Golden Jubilee celebration of the High Court
of Madhya Pradesh, Jabalpur</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>"Search
for truth is the foundation of judiciary" </b></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Our judicial system is dynamic and an institution which is throbbing with
life catching up societal and technological evolution. As the ultimate protector
of human rights and the final resort for dispensation of justice, the citizens
of India look up to this institution with hope. Our Society is going through
a unique dynamics due to the shortage of leadership with nobility. The only
hope the nation cherishes and looks to is the judiciary with its excellence
and impeccable integrity. We should do everything to make the judicial system
succeed. <b>It is said that a nation fails not because of economic progress
but because of an increase in decision makers with small minds.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
This casts a very heavy responsibility on the entire judicial system to live
up to the expectations reposed in it and to maintain the sacred aura attached
to it unsullied. Qualities of honesty and integrity are synonymous with each
member of the judicial system. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Computerization of the High Court and the Subordinate courts is essential
for the development of e-Judiciary system. From the time the case is registered,
till it is disposed off with judgment, the entire processing must take place
electronically. This will enable easy search, retrieval, grouping, information
processing, judicial record processing and disposal of the cases in a transparent
manner and enable quicker disposal of cases.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Make truth prevail irrespective of the level of the stature of the affected
parties. Speed of delivery of justice is crucial for citizens. Create
a mechanism for handling of societal crimes. Courts have a tendency to
give the benefit of doubt to the accused purely due to technical reasons.
Here, I am reminded of the famous statement of NaniPalkhivala “law is
somewhere and justice is somewhere else”.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Take the responsibility to ensure that both law and justice become convergent
and point towards the same direction.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
Our judiciary has a glorious tradition. It has given wholesome meaning and
healthy content to our democracy. We have every reason to be proud of our
system and I have no doubt that as days go by, our judicial system will go
from strength to strength justifying the citizens’ faith in it and their hopes
and aspirations for speedy dispensation of justice.</font></p>
</blockquote>
<p align="justify"> <font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Monday with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice week end. </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></span></font></p>
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