TIOL-DDT 53 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#0000FF" size="3">TIOL-DDT
53</font><br>
14 2 2005<br>
Monday</b></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Cadre merger in Customs and Central Excise </b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>INSPECTORS</b>,
<b>examiners and Preventive officers to be called <font color="#0000FF">Customs
and Excise officers</font> and Group B officers to be called Superintendent
of Customs and Central Excise - Bharadwaj Committee recommends.</b><br>
<br>
Acute stagnation and regional imbalances coupled with the sight of Group <b>A</b>
officers getting quick promotions with predictable regularity have made the
Inspector and Superintendent cadre officers in the Customs and Central Excise
department a frustrated lot. This, especially, when they do most of the work
and are always held responsible - when something goes wrong. Somebody
who joined in Shillong as Inspector in 1984 is still an Inspector, while a 1991
batch Inspector in Delhi is already a Superintendent. The Board last year appointed
a Committee under the Chairmanship of CBEC Member Mr. Bharadwaj in order to
address these issues and to find out viable solutions. The Committee after elaborate
consultation and extensive tours has recommended that some cadres should be
merged and this work should be handed over to DoPT for which DoPT should be
provided with</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- An additional staff of 71 officers<br>
<br>
- Furniture and equipment worth Rs 29 lakhs.<br>
<br>
- Office space of nearly 7000 sq.ft.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The other important observations of the Committee are</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - The Central Board of Excise & Customs (the Board) has a sanctioned
strength of 67,389 officers (including technical cadres) in various grades to
carry out its various functions. 90% of these Officers belong to mainstream
Group B, C and D grades of the Department. The officers in Group 'B',
'C' and 'D', both on executive and ministerial side,
are separately recruited / designated for Customs and Central Excise work. With
the nature of technical work (and by implication the ministerial work) becoming
similar, the need for maintaining separate cadres has progressively diminished.
<br>
<br>
- there have been acute disparities in promotion prospects within and
across analogous cadres. This has resulted in demoralization and disaffection
in the adversely affected cadres.<br>
<br>
- However, due to historical reasons and almost persistent litigation,
the merger of cadres can be implemented gradually as per a well-defined road
map.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>And their recommendations </b></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - Merger of analogous cadres/posts in Group 'D' and ministerial
cadres (both Group 'B' and 'C') was not found feasible.<br>
<br>
- With effect from 01.07.2005, all recruitment/ promotions in Group 'C'
executive cadre should be made into a unified cadre of 'Customs &
Excise Officer'. The promotions from this post should be to another unified
Group 'B' executive post of 'Superintendent of Customs & Central Excise'.<br>
<br>
- The all India seniority lists should be maintained separately for the
cadres of Inspectors of Central Excise, Preventive Officers and Examiners w.e.f.
01.07.2005 and all promotions to the higher grades undertaken accordingly. <br>
<br>
- The cadres of Preventive Officers and Examiners should be merged into
a single cadre of 'Customs Officers' from a date when all Examiners
presently on the strength of the Department are promoted to the higher grade
or found not fit for promotion.<br>
<br>
- The cadres of Superintendent of Customs (Preventive) and Appraisers
should be unified into a cadre of 'Superintendent of Customs' from
the date when the unified cadre of 'Customs Officer' is constituted
or when all direct recruit Appraisers on the strength of the Department are
promoted or found not fit for promotion, whichever is later.<br>
<br>
- The proposed cadres of 'Customs & Excise Officer' (including
existing cadre of Inspector of Central Excise & Customs) and 'Customs
Officer' and 'Superintendent of Central Excise' and 'Superintendent
of Customs' should be merged three years after the proposed unified cadres
are constituted on the customs side. In the alternative, the Group 'B'
and 'C' executive cadres of Customs & Central Excise would be
merged after all the existing officers of the newly created cadre of 'Custom
Officer' as recommended in (ii) above are promoted to the next higher
grade i.e. Superintendent of Customs or not found fit for promotion. Further,
no promotions would be available to the officers recruited or promoted to Group
'C' executive cadres, on or after 01.07.2005, before all existing
officers in Group 'C' executive cadres are promoted or are found
not fit for promotion, as they would be senior to the new direct recruits or
promotees of 01.07. 2005 onwards.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The inter-se seniority in Group 'C' executive cadres, upon
various stages of merger, should be decided on the basis of date of publication
of results and respective merit in the SSC examination for direct recruit officers
and date of Departmental Promotion Committee meeting in respect of promotee
officers.<br>
<br>
- The inter-se seniority in Group 'B' executive cadres should
be decided on the basis of the date of DPC held for promotion of Group 'C'
officers to Group 'B'.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Interestingly while some noises are made about the vocal and numerically stronger
cadres like Inspectors and DEOs and Tax Assistants, there are some unknown unheard
and never cared about cadres in the department like those working in the <b>Communication
wing whose voices are so feeble and whose numbers are so insignificant that
nobody, just nobody bothers about them.</b> There is this case of an Assistant
Director of Communications who is a Ph.D. Those who joined after him in the
IRS are senior Additional Commissioners while he still languishes in frustrated
despair as Assistant Director.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
the Committee notes 96% of the employees of the department are in Groups B,
C and D cadres. Can you run a department with 96% frustrated and disgusted employees?
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=83&filename=wnew/merger.htm">(See
full text of the Report in 'What's New')</a></b><br>
<b><font color="#006633"><br>
Widows of jawans - exemption from Income Tax</font></b><br>
<br>
As per Section 10(19) of the Income Tax Act, from 1.4.2005,<br>
<br>
family pension received by the widow or children or nomi¬nated heirs, as
the case may be, of a member of the armed forces (including para-military forces)
of the Union, where the death of such member has occurred in the course of operational
duties, in such <b>circumstances</b> and subject to such <b>conditions</b>,
as may be prescribed;<br>
<br>
is not included in the total income for purpose of taxation. Now the Government
has notified the circumstances and conditions. Circumstances of death are:-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (i) acts of violence or kidnapping or attacks by terrorists or anti-social elements;<br>
(ii) action against extremists or anti-social elements;<br>
(iii) enemy action in international war;<br>
(iv) action during deployment with a peace keeping mission abroad;<br>
(v) border skirmishes;<br>
(vi) laying or clearance of mines including enemy mines as also mine sweeping
operations;<br>
(vii) in the aid of civil power in dealing with natural calamities and rescue
operations;<br>
(viii) in the aid of civil power in quelling agitation or riots or revolts by
demonstrators.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> And the Condition is that <br>
<br>
It shall be certified by the Head of the Department where the deceased member
of the armed forces (including Para-military forces) has served, or the service
headquarters, as the case may be, that the death of such member has occurred
in the course of operational duties in circumstances mentioned in sub-rule (1).<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2005/it05not045.htm">NOTIFICATION
NO. 45/2005, Dated: February 9, 2005<br>
</a><br>
<font color="#006633"><b>IT amends the TDS Circular 6/2004 dated 6.12.2004 -
DDOs please note.<br>
</b></font><br>
The amendment stipulates that:-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - TDS on non monetary perks to be made within a week from the last day
of month in which deduction is made."<br>
<br>
- The relevant challan for making payment of tax deducted at source from
Salaries is challan No. ITNS-281<br>
<br>
- Interest free or concessional rate of interest loans to employees will
attract perks as difference between the interest charged and the interest rates
of SBI for general public. Small loans up to Rs. 20,000/- are exempted.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2005/it05corrig.htm">CORRIGENDUM
Dated : January 25, 2005 in F.No. 275/192/2004-IT(B)</a><br>
<br>
<font color="#006633"><b>Joint Secretaries and above still insulated from CBI
investigation </b></font><br>
<br>
Remember the famous Vineet Narain case, where the Supreme Court struck down
the directive that CBI should get permission from the Government before investigating
officers of and above the rank of Joint Secretaries? The Government (read Joint
Secretaries and above) brought back this provision in the Act, which is again
challenged in the Supreme Court which has referred it to a larger bench. As
of now CBI has to still wait for that permission before proceeding against senior
officers. We are carrying today the Supreme Court judgement as well as highlights
from Vineet Narain case. <br>
<br>
There was an interesting case of a CBI Superintendent who planted a story in
the papers that a particular Customs and Excise Commissioner is managing to
get the sanction to prosecute him delayed. A few days after this story appeared
in the press, the CBI Superintendent was arrested in a corruption case. <br>
<br>
<font color="#FF0000"><b>Until tomorrow with more of DDT<br>
<br>
Have a Nice Day<br>
<br>
Mail your comments to</b></font> <b>vijaywrite@taxindiaonline.com </b></font></p>
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