TIOL-DDT 497 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
497</font><br>
23 11 2006<br>
Thursday</b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Ethanol
blended petrol – retrospective exemption</font></strong></font></p>
<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=4413">TIOL-DDT
474 - 20 10 2006</a><b> </b>had reported,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
exemption to ethanol and ethanol blended petrol had caused quite a confusion.
This was a notification with a sun set clause and the Board never woke up before
sunset, with the result that the exemption used to get lapsed regularly, only
to be revived later after representations and protests from the Oil companies.
Please see our stories - <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=1564">LAPSED
LAPSE RECTIFIED: ETHANOL BLENDED PETROL EXEMPTED</a> and <a
href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=83&filename=newsch/oil.htm">'Duty
Concession for ethanol mixed petrol: Lapse or lapsed'</a></span></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But
what happens during the period when the Board forgot to extend the exemption.
The natural process should have been to give a Section 11C notification, but
Board in its wisdom had decided that this is not a fit case for granting the
retrospective exemption – may be somebody had to explain why the exemption was
not extended on time.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But
Board is in for a reconsideration and advises the field to restrain from any
coercive action immediately. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
good Board has finally relented and retrospectively exempted ethanol blended
petrol for the period commencing on the 1st day of July, 2004 and ending with
the 3rd day of August, 2004</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/exnt06_25.htm">NOTIFICATION
No.25/2006-CX (N.T.), Dated : November 20, 2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">E-payment
of taxes – accounting maze</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
CBEC has an elaborate accounting system of the duties they collect. Bank codes,
assessee codes, TR 6 challans, designated banks, focal point banks – all these
are to ensure that money ultimately reaches the treasury properly. Now with
e payment, some of the time tested procedures may have to silently die. The
accounting department is to prescribe a new procedure and until then they want
the following system to be followed.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a)
The banks offering e-Payment solution will be allowed to accept e-Payment for
all Central Excise and Service Tax Commissionerates without the restriction
of Commissionerate-wise authorization.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b)
However, for physical collection of CBEC revenue, banks will follow the existing
restriction of authorized Commissionerates.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c)
For all authorized Commissionerates, banks through their "existing Focal
Point Branches" will collate all physical payments and e-Payments for preparing
the scroll. These FPBs will act as receiving branch and FPB for e-Payment collections.
The scrolling will be Commissionerate-wise and Major head-wise.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d)
Collection through e-Payment made for the Commissionerate that are not covered
for physical collection will be collated at a branch in Delhi</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e)
Reporting to bank's link cell and fund settlement with Reserve Bank of India
will be as per the existing procedure</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/e-payment.htm">PCCA
No.EDP/e-Bank/2006-07/365 Dated : October 3, 2006</a></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Tamil
in Madras High Court </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If
you want to file a writ in Madras High Court, first get a copy of the Central
Excise Act in Tamil and then catch hold of a lawyer who knows Tamil and pray
to God that the judges know Tamil. Language chauvinism expressed by politicians
takes strange forms and the latest victim of this mindless publicity game is
the judiciary itself. The Tamil Nadu government wants Tamil to be the language
of the High Court. For what? May be just for fun and to be seen as a champion
of the great ancient language. But is it possible? Acts have to be translated
and judges have to be taught Tamil.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
any case the government cannot force the High Court to use Tamil.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
per the Constitution </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Article
348 (1) - all proceedings in the Supreme Court and in every High Court shall
be in the English language.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However
as per</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Article
348(2) - <b>the Governor of a State may, with the previous consent of the President,
authorise the use of the Hindi language, or any other language used for any
official purposes of the State, in proceedings in the High Court having its
principal seat in that State: Provided that nothing in this clause shall apply
to any judgment, decree or order passed or made by such High Court.</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So
English <b>shall</b> be the language of the Court. Hindi and Tamil can <b>also</b>
be permitted. But judgements shall still be in English. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Then
what is the Tamil Nadu government trying to do? Will they make Tamil mandatory
in the central tribunals too in Tamil Nadu?</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When
will politicians realize that English is a blessing to us not a curse? The Englishmen
don’t lose anything if we don’t use <i>Engilis</i>! Thousands of our youngsters
have been getting jobs because of English. There should be a provision somewhere
that politicians campaigning for regional languages and against English should
furnish details of the schools their children and grand children go to. And
there will be no surprises!.</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Unlucky
13 – for judiciary too?</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While
Tamil is being foisted in the Madras High Court, 13 seems to have been judicially
declared bad in neighbouring Kerala High Court. There is no Court No. 13 in
the Kerala High Court. If 13 is bad will rahukalam also be considered as bad?
Can a counsel ask for a Passover as the timing is bad at the moment and his
case be heard after the bad time is over? Can an advocate suggest that he will
argue facing the east? Somebody who challenged the absence of Court No. 13 was
slapped with a fine of Rs. 10,000/- though the Supreme Court suggested that
such superstitions should not be encouraged. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When
I was doing MBA, our computer lab was always closed. Reason, whoever was posted
there got sick and so everybody refused to work there. A professor told us in
class that the lab’s location was against vaasthu and so it will not survive.
If that was the secret, shouldn’t the university be teaching vaasthu instead
of management? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But
then vaasthu has its effect and so does number 13, if you ask the believers.</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></span></font></p>
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