Topic

Taxes

90 petitions

This petition won 3 months ago

Petition to Shri Narendra Modi Ji, Smt. Nirmala Sitharaman Ji, Shri Jitendra Singh Ji, Shri Pankaj Chaudhary Ji, Shri Rajiv Gauba Ji, Shri Tarun Bajaj Ji, Shri Deepak Khandekar Ji, Cabinet Secretariat, Dr. P. K. Mishra Ji

Cadre Review Proposal of CBIC: Of the IRS For the IRS By the IRS

Central Board of Indirect Taxes & Customs: For the IRS, Of the IRS and By the IRS One of the most crucial approaches to improving the public service is to reform the departmental internal functioning. Without improving it, the desired outcome in public service cannot be achieved. The basis of any tax administration is that there must be clear-cut roles, functionalities, and work division among the tax officials (executive cadre) so that the assessment/scrutiny of records, facilitation, investigation, notices, and adjudication can be done in an effective way and in a time-bound manner. But the CGST department severely lacks this fundamental aspect of any tax administration, and all the original revenue-related work is burdened on the shoulders of Group-B officers. Sorry to say, but Indian Revenue Officers indeed have no original revenue-related work in the CGST and C.Excise department. The IRS cadre kept on increasing their luxuries and promotional prospects and compromising the objectives and goals of the organization so that they can rule the organization unquestionably and without performance and learning. The cadre of inspectors, which are also being recruited through a tough competitive examination, have been burdened with almost all the department's work, be it notices, reports, investigation, audit etc. including the exclusive work of quasi-judicial authority viz. adjudication, refund order, review, advance ruling etc. The IRS cadre has become only a signing authority, and we firmly contend that our cadre's contribution in all the applauds received and achievements done by this department is unmatched. Everyone has to prove their worth in any public department with clear-cut functionalities, roles, duties, and responsibilities. The continuous autocratic ruling of the IRS cadre has resulted in a department where most of the higher posts have no actual roles and functionalities and having minimal or no accountability. Almost all the work has been delegated to the Superintendents and inspectors. A newly recruited Assistant Commissioner is supposed to learn the official functioning, interpretation of tax laws, reading and understanding of financial statements, and taking initiatives and responsibilities of his action but, instead of learning and taking the initiative, the IRS cadre officer only shifts all the work and responsibilities to the Superintendents (usually having the experience of almost 15-20 years in the executive cadre of tax administration).  That itself speaks the need for a parallel and assessment-based tax administrative structure similar to SGST and Income Tax for better, prompt, and efficient public service.  For example, Rs. 1 to any amount (whether it is Rs. 100 crores); every Show Cause Notice is initiated by Inspectors and Superintendents posted in Range Office. Then the same is forwarded to the Division office. If SCN is in the competence of JC/ADC, AC will forward it to the Headquarters. After that, Inspector and Superintendent posted in HQ scrutinize the forwarded SCN. It is to point out that the same SCN has already been examined by an Assistant Commissioner, a Superintendent, and an Inspector. If there is any query, they return the Show Cause Notice to the Division Office for clarifications. Further, the Division Office will again send it to the Range Office for clarifications. Indeed, it is not the best and efficient administration.  Therefore, It's high time to adopt the best practice of SGST and Income Tax, i.e., to divide the CGST tax administration into sectors that are headed by Joint/Addl. Commissioner level officers. Moreover, the assessment of taxpayers should be divided among AC/DC/Superintendent on a monetary basis (large/middle /small taxpayers). The hope of the present public-friendly government with the GST is to impart a transparent and hassle-free service to the taxpayers. Therefore it's high time to lift the barrier, which is deliberately created, by not allowing the Group-B cadre to enter the higher level of administration despite having the necessary skills and experience of the tax administration so that the dreams of the present government of transparent and honest tax administration can be achieved. Now, the department is also facing tough competition from the state GST. Therefore, only a solid, motivated team can perform in this competitive atmosphere of imparting quality public service and increasing revenue collection. Because of the severe discrimination prevalent in CBIC, the policy-making related to personnel matters is vastly undemocratic and is dominated by the strong Group-A cadre. Participation in policy-making is wholly denied, resulting in discriminatory Human Resources policy and ultimately compromising the efficiency and quality of public service. The HR policy of Group-B officers is miserable and a complete mess. The same has generated huge frustration and resulted in the wastage of enormous public as well as individual resources on unending innumerable court cases. Such a situation not only adversely affects the morale of the Gr. B officers, but also the efficiency of the department and quality of public service. The absence of sufficient scope for healthy vertical growth on periodical intervals reduces the stake of officers in giving persistent outstanding performance and, thus, can diminish the commitment to the departmental objectives and dilute the adoption of best practices in the indirect tax administration. And this is also a significant cause that the officers are tending towards adopting unhealthy and unethical practices, which create grave consequences for the efficiency and quality of tax administration as a whole. The Association firmly contends that it is not any sheer luck or anything that Group-A officers are getting 7-9 promotions in their career, and Group-B officers are merely getting mostly one or max two promotions in their entire career. The same is a result of continuous & deliberate side-lining of the Group-B cadre in the decision-making of personnel matters by the IRS cadre through lobbying and using their domination. In fact, the Group-B cadre of the CBIC has the most demoralized career in the Central Government, having only 1-2 promotions in their entire career. To continue their unethical rule and the racist attitude towards the Group-B cadre, the DGHRD and CBIC chose to prepare the proposal of Cadre restructuring in an undemocratic way and more focused on saving the inefficient practices and administration of the previous regime and the skewed Human Resource Management of severe discrimination between the cadres of Group-A and Group-B. To not include the representatives of the Inspectors and Superintendents, which are the most prominent cadres and the backbone of this department who also possess the necessary skills and experience in tax administration, clearly reflects the intentions of the IRS Cadre, i.e., to again neglect the most unfortunate cadre of the central government despite the excellent performance. Digitalization has brought some transparency in the system, but public service cannot ignore the involvement of humans. Therefore, an equally effective way to curb corruption and deliver effective public service is to create a motivational system of competition and fair play, i.e., to bring in qualitative reforms. Thus, there is a high need to restructure government machinery to remain current with the times so that it can match with the growing demands of quality, efficient and prompt public services. That would do wonders in revenue collection and for ease of doing business.   PRAYERS 1. The present proposal is for the IRS, of the IRS, and by the IRS and the most prominent executive cadre of Group-B has already denied any confidence in the same. It also defeats the very purpose of public service and is not in the interest of the department as it eventually breeds inefficiency, frustration, shifting of responsibilities, domination of IRS cadre, side-lining of resources, etc., and so it should not be accepted. 2. Introduction of limited department examination to Group-A service and creating fair opportunities for young, experienced, and talented Group-B officers so that they can shape their career and feel motivated all the time. 3. End of severe discrimination being done between Gr. A and Gr. B cadre by ensuring mandatory participation of Associations of all cadre in policy making of personnel matter viz. Cadre restructuring proposal, work division, AGT policy, infrastructure, and distribution of resources. 4. Proper revenue-related work division among the executive officers from top to bottom. To divide the work parallelly among all the executive officers similar to CBDT & SGST for greater efficiency and do away with arbitrary hierarchy created in the CBIC which has ultimately resulted in shifting of all the responsibilities on the shoulders of Group-B officers and has turned the IRS cadre officers only to a signing authority without any value addition. 5. Proper distribution of official resources for the appropriate functioning of the department and tax administration. 6. Creation of fair promotional opportunities for every cadre so that they remain motivated all the time.

AICEIA Inspector Association
3,024 supporters
Started 5 months ago

Petition to gvmc commissioner

Property tax on capital value instead of Rental Value in Andhra Pradesh - Objections

Date: 23.06.2021 To The Commissioner, Municipal Corporation, Visakhapatnam. Respected Madam, Sub: Property tax- GVMC paper notification No: 1346 DT: 03.06.2021 objections. GVMC proposed to introduce capital value for assessment of property tax in place of rental value at rate of 0.15% for residential, 0.30% for non-residential/commercial and 0.05% for vacant plots and 8% Library Cess on tax value. We totally oppose this proposal and submit the following objections. Objections: 1. Introduction of property tax on capital value is against the interest of citizens. Market value increased 50 times to 200 times in last 30 years.eg: 30 years back market value in Madhuruwada was 200/- per sq. yard. Now it is Rs.30000/- per sq. yard. The market value increased 150 times in this case. 30 years back rental of a two bedroom flat was Rs.2000/- and now it is Rs.10000/- i.e. 5 times. The taxes were also increased 5 times in last 30 years. If capital value is followed the taxes would have gone up 50 to 200 times in these 30 years. 2. The market value decided by the registration department should not be taken as capital value for fixing property tax. Few bureaucrats decide market value without following any scientific method of calculation for the purpose of raising the revenue. The valuation fixed by the State is not having any legal sanction. Using it as the basis for revision of tax annually or perennially is not correct. 3. The suggested transitional period goes on for number of years. This is against natural law of justice. GVMC cannot keep transition period for unlimited number of years. Apart from this extended transition period, market values will also go up annually. Perpetual increase of taxes is not a good rule to follow. 4. The Registrar office follows a separate valuation for apartments and for individual houses. Different taxation for same size of building amounts to discrimination which is against the law. 5.  Automatic revision of property tax when the market values are revised is very detrimental to property owners. This will result in an annual and abnormal increase especially when the Government is increasing market values by 20% to 50% periodically (mostly annually, except in election years) 6. The resolution No.1976 was passed by bureaucrats. The elected council took charge in March 2021. This resolution was not approved by the elected counsel. Hence this resolution is not valid. 7. As per clause 6(6), the Council should consult the Property Tax Board before publication of the draft notification. The property tax board was neither formed nor studied the draft notification. Hence the notification is not valid. 8. As long as the property is used for residential/non-residential purposes either by the owner or the tenant, the property renders use value only. Only when the property is sold, it gives exchange value. Property tax is paid to Municipal Corporation by the Property owner when the property gives use value only. Hence levying tax on capital value is not a viable idea and against citizens interest. 9. It is every persons dream to own a house plot for construction of house in future. 0.50% tax on market value of the vacant land is too high. By imposing so much tax the Government is deterring people from buying property which is against human rights. 10. Levying penalty is uncalled for since the tax as per capital value itself will be very high. As it is majority of buildings have deviations from approved plan.  Levying penalty every year is against natural justice and may also encourage corrupt practices. Hence these clauses may be deleted 11. The state is already announcing that the “increase “ will be 0.15 % to 0.50% making it clear that a decision was already taken and the whole process being followed is just a formality. GVMC asked for objections on percentage of taxation only. Our objections for decrease of percentage doesn’t mean that we are accepting the capital value system. We hereby affirm that we are opposing the amendments made by AP Government to the Act. 12. The process adopted and methodology adopted are totally against the provisions of the Act. 13. The proposal by the Government and GVMC is very ill-timed. Years 2020 and 2021 were worst hit by COVID 19 and black fungus. Hospitalisation, deaths, lockdowns, loss of jobs, business closures, reduction in rents, and increase of prices effected people badly. The expected 3rd wave will further destroy the people. During this time, people are expecting help from the Government by reducing taxes. Considering the humanitarian ground the Government and GVMC should withdraw this proposal and give some concessions on property tax. Few States have already given various concessions on property tax. 14. This higher taxation and perpetual increase of taxes will force many people to sell   their properties. This affects the human rights. Charging 100% cost on sewerages and water charges and commercialising the basic facility also amounts to violation of human rights. Hence we request you to withdraw these. 15. Nowadays, due to the digital revolution and most reading and studying being done online.  Libraries are not used as much as in earlier years. Fixing 8% of tax for this purpose in meaningless and it should be reduced to a nominal tax of 1% at most. Considering the above objections, we request GVMC to withdraw the property tax calculation method on capital value and continue the rental value system. Thanking you, Yours truly 1. The Vizagapatam Chamber of Commerce & Industry 2. VASSIWA - Visakha Autonagar Small Scale Industrialists Welfare Association 3. Laghu Udyog Bharathi 4. FAPCCI - Federation of Andhra Pradesh Chambers of Commerce and Industry  5. Visakhapatnam Cine Exhibitors Association 6. Vizagapatam Cloth Merchants Association 7. Tax Payers Associations 8. Andhra Pradesh Federation of Resident Welfare Association

Vizag Chamber
4,372 supporters