Butt it's an offence
Assessees beware.– The Central Excise inspector maybe after your butt! Come October 2 and your friendly Inspector may not be snooping around your factory for tell-tale evidence of evasion, but he may be looking for the butt – of cigarettes.
As per the Prohibition of Smoking in Public Places Rules, 2008, coming into force from 2nd October 2008, “public place” shall also include work places, shopping malls, and cinema halls. And you are not supposed to smoke in a public place.
What happens if you do? You are liable for a fine up to Rs. 200/-. The Health Minister promises to hike it to Rs. 1000/-.
Who will collect this fine? There is an Authorised person and all our Revenue Officers like Central Excise, Customs and officers of and above the rank of Inspector are authorized officers! Next time an Inspector visits your factory, don't offer him a cigarette – in any case show some respect and don't smoke before him.
Now what happens, if the Central Excise Inspector is a kind soul and chooses to turn a blind eye to such illegal activities such as smoking? He is liable for punishment.
If the officer fails to act on report of a violation, he shall be liable to pay fine equivalent to the number of individual offences..
Thus if the Inspector finds five workers smoking in a factory and he does not take action, the Inspector will be liable to a penalty of Rs. 1000/-.
Who will enforce all this? How will the Inspector collect the fine? What receipt would he give? And how would he credit it to the government?
Instead of all these impractical measures why can't they just ban manufacture of cigarettes?