TIOL-DDT 783 · the untouched capture
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<p><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 783 </font><font size="3"></font><font size="2"><br>
16.01.2008 <br>
Wednesday </font></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Government of India declares a holiday next Sunday </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A DOPT press release says, “All Central Government administrative offices located at Delhi/New Delhi shall remain closed on 20th January, 2008 on account of Muharram in place of 19th January, 2008.” </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20 th January, 2008 happens to be a Sunday and is anyway a Holiday . Now the Government wants to close all the offices on Sunday, which is a Public Holiday. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is the logic of declaring Sunday as a public holiday? </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff Value of Brass Scarp – Decreased; No change in other items </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC has decreased the Tariff Value of imported Brass Scrap from US Dollars 4283 to US Dollars 4114. Tariff value for poppy seeds remains at 5398 Dollars. There is no change in the Tariff Value of other products too. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is Notification No. 3 of 2008, but nobody has a clue as to what happened to Notification No. 2/2008. All our efforts to trace this mysterious missing notification failed. We will trace it soon for you. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2008/cnt08_003.htm" target="_blank">NOTIFICATION NO. 3/2008-Cus.,( N.T. ), Dated: January 15, 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>DR. Shubhashis Gangopadhyay Joins As Adviser To FM </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><strong><b><img src="http://www.taxindiaonline.com/RC2/image/guest/shubhashis.gif" alt="Legal Corner Icon" width="92" height="98" hspace="5" border="0" align="left"></b></strong></b></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong>Dr.
Shubhashis Gangopadhyay joined as Adviser to the Finance Minister in the
Ministry of Finance, Government of India, yesterday . He fills-up this
post which fell vacant after the resignation of Dr. Parthasarthi Shome. He
assumed the charge of his office after his appointment was approved by the
Appointments Committee of Cabinet. His appointment wil l be in the
rank and pay of Secretary to the Government of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the meantime, his predecessor, Dr. Parthasarthi Shome , is joining as the Chief Economist of Her Majesty's Revenue & Customs (HMRC) in the United Kingdom . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dr.
Gangopadhyay was Director, India Development Foundation. He is a Guest Professor,
Universities of Gothenburg and Stockhom. He is the Chief Editor, Journal
of Emerging Market Finance and Associate Editor of Journal of Financial stability. He
is the President, Society for the Promotion of Game Theory and its Applications. Dr.
Gangopadhyay is the Member of internationally renowned professional bodies
like CAF Board of Advisors, Indian School of Business, Hyderabad, Bankruptcy
Task Force, IPD, Columbia University, International Advisory Board, LEFIC,
Copenhagen Business School , Denmark . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He
is a Ph.D in Economics from Cornell University, USA. He was earlier
Professor at Indian Statistical Institute and has distinguished teaching
career including at the University of Gothenburg , Sweden, Rutgers University,
USA and University of Southern California, USA . Dr. Gangopadhyay
has a number of important publications to his credit and has handled very
prestigious projects at the national and international organisations including
at the World Bank. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is a Professor doing as adviser to the FM? But seventeen years ago, a Prime Minister brought in the UGC Chairman as his Finance Minister and that Finance Minister is today the Prime Minister of India! </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The height and chest expansion of an Inspector of Central Excise – not a CIC matter? </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the Recruitment Rules for appointment of Inspectors of Central Excise, the candidates are required to have a certain minimum height and a specified expansion of the chest. These requirements are strictly followed in the case of direct recruits, but when it comes to Departmental promotions, these requirements are not considered very seriously. You can always fudge the chest expansion but can you hide your height for long? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And strangely this was a question before the Central Information Commission! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The RTI -request of the appellant read as follows:- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>“Question No.1: What is the minimum physical standard set for height & chest (normal & expanded) for appointment to the post of Inspector in your office? </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Question No.2: What was the height and chest (normal & expanded) measurement of Shri Kumod Mathur (presently Asst. Commissioner (ICD)), Yamuna Bridge , Agra ), Shri Rajiv Kulsresht (presently Adhikshak Nivarak , Agra ) and Shri Manoj Mishra , Inspector, Kanpur , at the time of appointment to the post of Inspector. In spite of not measuring upto the required physical standards on numerous occasions, how they have been appointed as Inspectors? Kindly provide the names, designation and the present postings. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The matter reached the CIC, which observed, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ By all accounts this is an unusual and a curious case. It is for the first time somebody has invoked the provisions of the RTI Act to measure the height of incumbents of public office on the ground that when they entered upon this office they falsely represented their height as being above the minimum benchmark, which according to the appellant, could be proved by measuring their heights now. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ The respondents provided to the appellant information pertaining to Shri Manoj Mishra whose conformity to the laid-down physical standards was referred to the Chief Medical Officer ( CMO ), who certified vide communication dated 31.12.2004 that Shri Mishra satisfied the requirements. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ In regard to Shri Kumod Mathur , who is presently working as an Assistant Commissioner, the respondents say that he was appointed as an Inspector on 2.12.1972 in the office of the Commissioner of Central Excise, Kanpur . Shri Rajeev Kulshresht was appointed as Inspector Central Excise on 16.7.1983. The CPIO and the Appellate Authority have no information as to what minimum physical requirements were to be adhered to before recruitments to such posts were made in the years 1972 and 1983. There were no records to that effect. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Upon hearing the parties and perusing the records, I find myself unable to react positively to the appellant's request for this type of unusual information. This Commission cannot certainly authorize him to measure the heights of employees in order to satisfy himself that they met the minimum physical standards. There is no provision in the RTI Act which would entitle a third-party to measure the height of public servants on nothing more than a suspicion that their heights were less than the required standards for recruitment to the service to which the incumbents belonged. If allowed, this can lead to unforeseen and possibly chaotic results. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ <em>The appellant's request for measuring the height of the officers listed by him in his RTI -application is, therefore, rejected. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, how do you determine the height of an officer? Only by the records and not by actually measuring! </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/2007-HRIOL-16-CIC.htm" target="_blank">CIC F.No.CIC/AT/A/2007/00696 Dated, the 1st October, 2007. </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Happy Birthday Mayawati - but Income Tax Department to appeal </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was Miss Mayawati's 52nd birthday and it was celebration time in Lucknow and Delhi. While the new glamour girl of Indian Politics is celebrating her birthday, the Income tax department appears to be determined to spoil the birthday party by appealing against the recent ITAT decision which found that people were too eager to make gifts to her by even taking loans impressed by her service to the downtrodden. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>Our Budget Run Up – Send In Your Suggestions </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">TELL THE FM WHAT YOU WANT IN THE BUDGET – SEND IN YOUR SUGGESTIONS TO OUR BUDGET RUN UP THAT WE ARE ABOUT TO LUNCH SOON. WE WILL SEND YOUR VIEWS TO THE FM. PLEASE MAIL YOUR VIEWS TO <a href="mailto:editor@taxindiadiaonline.com">editor@taxindiadiaonline.com </a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font> <font color="#FF6633" size="5">tiol</font> <font color="#006600">– Tomorrow's cases </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></strong></b></font></b></font></b></font></b></font></b></font></b></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">Income Tax - It is now too late in the day, after 17 years, for Revenue to raise contention that interest is liable to be taxed on receipt basis: Delhi High Court </font></strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">case has all the masala that a Bollywood director can never dream of. The cause of action had the India – Pakistan war of 1965 as the background. The action started in Pakistan , most of the drama took place in England and it is tax dispute in India . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 1990 when the assessee wanted interest to be taxed on receipt basis, the Income Tax Department wanted it to be taxed on accrual basis. In 1990, the assessee accepted before the High Court to get taxed on accrual basis. Now in 2007, the Department wants it to be taxed on receipt basis. <strong><font color="#FF6633">Heads you lose, tails, I win! </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The question under reference to the High Court was, “Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the Income by way of outstanding price, contractual interest and interest as per the awards upto 20.7.77 arose in the assessment year 1978-79 and therefore the question of taxability of the amount computed on that basis could not arise for consideration in the assessment year 1980- 81 in question?” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The sum and substance is whether the amount of interest in terms of the awards which were eventually upheld by the House of Lords by dismissing the Special Leave to Appeal filed by the National Bank of Pakistan on 20th July, 1977 could be taxed on accrual basis or on receipt basis. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central excise – SSI Exemption </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SSI exemption – use of a geometrical design that belongs to nobody – no bar for denying exemption : Supreme Court </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">THE</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> appellant Nirlex Spares Pvt. Ltd. was and/or is engaged in the business of manufacture and sale of Riderless Steel Healds and Flat Steel Healds . These goods were manufactured and sold by the company under its own brand names/trade names viz. " Intatex " and " Intaco " which were affixed/ printed on its corrugated boxes. However, since it is a company registered as a Small Scale Industrial Unit, it was availing the benefit of exemption from payment of central excise duty under the SSI notification. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Valuation of Physician Samples – Board's Circular dated 01.07.2002 is to be applied retrospectively for the period from 01.07.2000 – Beneficial Circular to operate with retrospective effect : CESTAT Larger Bench </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633">PHYSICIAN</font></strong> Samples continue to hog the limelight even after the ailment has been cured. We are talking about the valuation of these samples. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even though the new concept of Transaction Value made its appearance on 01.07.2000 & the Determination Rules followed suit, the first comprehensive Circular under the new regime clarifying the doubts under the Valuation Rules made its appearance only on 01.07.2002. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns Tomorrow for the judgements </strong></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 time. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"></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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