the essay of 23 January 2019 · the untouched capture
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<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">JANUARY 23, 2019 </font></strong></font></p>
<p align="center"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GST Jest in Uniform </strong></font></p>
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2"><u>By Vijay Kumar </u></font></strong></font></p>
<p align="justify"><strong> <font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Are GST officers required to wear uniform? </em></font> </font> </strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RECENTLY</STRONG>, an Assistant Commissioner of Central GST issued an Office Order, </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>It has been observed that all the Inspectors posted in the Division are regularly been drawing uniform allowance as per the norms prescribed. However, none of the officers were wearing the same; the same was also observed by the Joint Commissioner. during his visit / inspection of Division on 05.12.2018 at 16:00 hrs. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>All Inspectors are directed to wear proper uniform during office hours regularly. </em></font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Are the CGST officers required/allowed to wear uniforms? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Immediately after GST came into force, on 13.07.2017 an RTI question was asked, "Under which Rule of GST or otherwise Central Excise officers are wearing uniform after 01.07.2017?" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the CBEC replied,<em> "The rule governing the wearing of uniform by Central Excise Officers has not changed after 01.07.2017." </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is a reply given by the Apex Board! Is there really a <strong>rule </strong> governing the wearing of uniform by Central Excise Officers, and if so, what is it/where is it? Nobody seems to know. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">More than eight years ago in <a href="https://taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTEyMTI="><strong>DDT 1414 </strong></a> on 02.08.2010, I wrote: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#D7D7EA" span="span"><em>One of the relics which the Central Excise and Service Tax Department should perhaps get rid of in the GST regime is the funny uniform that you see Inspectors, Superintendents and Assistant Commissioners in. </em></font>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#D7D7EA" span="span"><em>In a recent order, the CENTRAL INFORMATION COMMISSION, observed, "It is seen that the CBEC has not formulated clear guidelines about the use of uniform by officers, Equipment Advances and its relationship with the uniform usage, etc. Apparently, these rules did exist a long time ago before Independence and had been followed more in the form of conventions than any set written directions. Now that this point has been raised, CBEC may consider issuing detailed and clear guidelines in this regard." </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#D7D7EA" span="span"><em>This order was given by the Commission in January 2010 and apparently, so far nobody in the Board has considered this issue. This should be an important issue for consideration for GST Implementation-It will be ridiculous if the CGST officers wear uniform and the SGST officers don't. Any way the uniform in Central Excise commands more ridicule than respect. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#D7D7EA" span="span"><em>Sometime back Dr. DD Rishi, Commissioner of Customs and Central Excise (<font color="#FF0000"><strong>now retired</strong></font>), writing in the<strong> irs online</strong> observed, </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font style="background-color:#FFE2C6" span="span">"About 27 years ago, while being posted as the Senior Superintendent of Central Excise, I was attending a meeting with the Commissioner. I saw another Senior Superintendent there. To my surprise she was wearing an Ashoka Emblem along with a star on her shoulder while I was wearing only an Ashoka Emblem. "Madam, Senior Superintendent's uniform should have only the Ashoka Emblem while that of Assistant Collector (now Assistant Commissioner) has a star in addition". "Is it so? But nobody told although I have been wearing it for last one year!" "Are you sure?" "I am not sure but I think so.". "OK, then, let us be uniform", she stripped the star off her shoulders mercilessly. A sacrifice for the sake of uniformity of uniform. </font></em></font>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font style="background-color:#FFE2C6" span="span">Recently I was attending a function organized for Presidential Awards in Delhi. Some of the awardees were wearing uniforms while others were wearing what they considered to be "uniform". Anyhow, no two uniforms matched in colour, shade or style. But that is what we call 'Unity in Diversity'. Yesterday, from the latest batch of probationers, some were wearing Ashoka Emblem plus a star, while others were wearing just a star. Those wearing just a star explained that they had been under the impression that they could wear Ashoka Emblem plus a star only on completion of their probation. I don't know who will make the sacrifice for the sake of uniformity of uniform this time. </font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font style="background-color:#FFE2C6" span="span">Impressions determine the rules. And the impressions are as mysterious as the uniform of a uniformed service."</font></em></font></p>
</p>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#D7D7EA" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let us not take this archaic joke into the GST. </font></em></font></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Uniform for these officers was introduced sometime in 1938 and there never was any uniformity in these uniforms. Nobody really knows why, under what authority and what kind of uniforms are to be worn by these offices. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Task Force on Indirect Taxes (Kelkar Committee), as early as in 2002, vide Chapter-7 Para 6.11.1 (i) observed; </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"(i) Central Excise officers should not be required to wear uniform. This would change the mindset on both side (Department and taxpayer) and contribute to freer communication." </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Recently, the issue was again raised in RTI query with the CBIC. These are the questions and the answers given by the Board on 10th and 17th January 2019. </font></p>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Are the CGST officers required/allowed to wear specified Uniforms? </font></td>
<td rowspan="6"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instructions points (1) to (6) regarding wearing of uniform by Central Excise officers are enclosed. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No specific instruction has been issued by CBIC after implementation of GST. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">(What they enclosed was from the long dead Tobacco Excise manual - Jest GST) </font> </p></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. If yes, what are the uniforms prescribed for various levels of officers </font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. What is the authority for prescribing uniforms for the staff. </font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Please furnish a copy of the order/rule/notification requiring the officers to wear uniforms? </font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5.
Is an instruction given under the Central excise act for Central excise officers applicable for GST officers?</font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.
If yes, the authority for that.</font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7.
What is the amount of Uniform Allowance paid to the staff?</font></td>
<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please refer the link: <a href="http://www.cbic.gov.in/resources/htdocs-cbec/deptt_offcr/administrative-wing/admn-wing-circ/dress-allowance.pdf">http://www.cbic.gov.in/resources//htdocs-cbec/deptt_offcr/administrative-wing/admn-wing-circ/dress-allowance.pdf </a></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">This fixes the amount of Uniform allowance at Rs. 10,000 - Jest GST) </font> </p> </td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8.
Are the officers paid uniform allowance even if they do not wear uniforms?</font></td>
<td rowspan="2"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Queries/Clarification/Interpretation do not qualify as information under Section 2(f) of RTI Act </font></td>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9.
Is the name of the Department displayed on the uniforms; if so, what is it?</font></td>
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<td><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. Does the Customs and Central Excise Department still exist? </font></p>
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<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">(Not answered - Jest GST) </font></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In another RTI question a year ago, to a GST Divisional Officer, it was stated, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In GST regime, government is trying to portray itself as tax payers friendly and is urging us to become more tax compliant. However on the contrary they are continuing Khakhi uniform in central excise department, which in itself is sufficient to instill fear in taxpayers, as it is like police uniform.When Government is trying to stop VIP culture in country still officers of Central Excise come along with uniformed officer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These were the questions and the answers: </font></p>
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<td width="0" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.</font></p></td>
<td width="0" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What is the purpose of continuing Khakhi Uniform in GST, when Income Tax department does not have uniform and can Work efficiently, how does uniform solve its purpose in GST department? </font></p></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No Comments, it is a policy matter. </font></td>
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<td width="0" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.</font></p></td>
<td width="0" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Does escorting a GST Commissioner Officer by an uniformed officer without arms is for safety or it is to show the weight age of a person (VIP Culture) because Income tax officers are not escorted by uniformed officers, when they are equally prone to dangers? </font></p></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No Comments, it is a policy matter. </font></td>
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<td width="0" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.</font></p></td>
<td width="0" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is government thinking to discontinue uniform to make GST department more approachable and friendly fort tax payers, if yes, then time limit </font></p></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No Comments, it is a policy matter. </font></td>
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<td width="0" valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.</font></p></td>
<td width="0" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cost incurred by government for deputing an escorting officer with superiors of central excise department just to make them look like a prominent personality (VIP Culture) during FY 2011-12 to2016-17? </font></p></td>
<td width="0" valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nil</font></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yet another paradox of the Simple Tax is that the Central GST officers have uniforms, while State GST officers manage the same set of laws with less hum our and no uniform. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Long ago, I asked Swamy Chinmayananda, <em>"why do all sadhus wear the saffron uniform and who prescribed that dress code for them?" </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Swamiji replied that it is only for identification and there is no manual as such. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><strong>The way bill Story: </strong> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The way bill was introduced at the time when multi point taxes in the form of the general sales tax Acts were in force. States were taxing only goods and not services. Road transport operators were out of their tax net. These operators were, therefore, not accountable to the sales tax departments on whether they were transporting tax paid goods or not. The way bill was conceived as an instrument to indirectly bring the activities of both the transport agencies as well as ‘zero business' traders under control by requiring that movement of all tax paid goods must be accompanied by a way bill issued by the sales tax department. Theoretically, this closed opportunities for transport agencies as well as dealers to move tax evaded goods. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The way bill forms were issued in books containing a number of leaves (like a cheque book) to a dealer by the Commercial Tax Department under its seal. It was to be used when the dealer needed to transport goods to the purchaser. The way bill forms were required to be filled up with details of the consignor/ consignee, the description, quantity and value of the goods, the type of transaction and invoice number or delivery challan number. It was also required that after the journey was completed, the way bill be surrendered to the commercial tax officer who had jurisdiction over the dealer who had purchased the goods. The way bill thus sought to control tax evasion in a three pronged manner as follows. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The selling dealer was accountable to the Commercial Taxes Department for the way bills he had used for transportation and the invoices related to these way bills. He would thus find it difficult not to report these sales in his return and would have to pay tax on all these sales. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. All goods in transit were liable for inspection to ensure that they carried a way bill. This would ensure that the goods being transported were goods on which tax had been paid and tax evaded goods were not transported. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. At the destination, the way bill was to be surrendered to the Commercial Tax officer in that jurisdiction. This was to ensure that the dealer at the destination could not under report receipts and avoid taxes on sales made. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though the theory behind the need for using way bills was impeccable, a number of problems were encountered in practice. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. First, selling dealers often reused way bills if the goods in the transport vehicles were not checked <em>enroute </em>. In collusion with the purchasing dealer, this transaction could then be conducted totally off the record, also known as zero business. No tax was paid on such transactions since they were suppressed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Second and more importantly, the system gave a licence to officials of the sales tax departments to intercept transport vehicles (including passenger cars which were often used to transport high value items like drugs, jewellery etc.) at any location and verify the cargo they were carrying. There were frequent allegations of both harassment and corruption against department officials. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Third, receiving dealers either did not submit the used way bills to the commercial tax officer, or the latter did not insist on it, so that the purchasing dealers had leeway to under report their consequent sales . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Fourth, there were allegations of corruption even in the issue of way bills to the indenting dealers. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Many States sought to address these problems through the use of an electronic way bill. The e-way bill was generated online by the dealer through his dedicated account on the department's web site. This removed the interface of dealer with the department for the issue of way bills .The department would have a record of the number of bills he was using. It also constrained the re-use of way bills since full details were printed on the way bill including date of despatch, vehicle number used for transportation, distance etc. and a record of these entries was available with the department. But even the e-way bill could not address the second and third problems listed above-the alleged harassment and corruption of checking officers and the destination dealer not submitting the used way bill to the commercial tax officer allowing him to misreport his purchases. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is from a paper <em>"Reforming the GST - Do we need the e-way bill"</em> by V. Bhaskar and Vijay Kelkar. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The e-way bill rode into the GST and is really blocking the roads of the Republic . </font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Happy Republic Day </strong></font></p>
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