Emptiness, hollowness, where thou lead us to, o Life! A blank stare, at times in the future with a reflection of the past; would the reflection help in any way now?
New drama series – INDIAN ELECTION CIRCUS 2014 – Will the electorate be fooled yet again, or have the Indians attained political maturity?
The new drama series “INDIAN ELECTION CIRCUS 2014” which is now playing on streets across India, on various FM channels, new stories being published every day in newspapers, internet and told by word of mouth, is back again to play upon the minds of the Indian electorate and, more importantly, to generate a revenue of Rs.30,000 crores until the day of announcement of the next government. After a mixed period of ups and downs of the present UPA government, with a significant part being the downs, India now awaits a new bunch of jokers who will entertain them over the next five year period. The elections also offer a seemingly ray of hope in terms of the activists who want to change the system. What remains to be seen is that whether Indians have attained political maturity or will they be allowed to be fooled yet again on the lines of religion and manipulative politics?
Arvind Kejriwal and #AAP will be the only interesting episode in the drama series. Interesting in terms of knowing how cruel and unified a well entrenched corrupt system can get, to throw out someone who promises change. The system will make him commit acts, which will then be presented and viewed as an antithesis of what the AAP stands for. It is well known that Kejriwal is a political baby; someone who preaches principles to the core, but forgets that to fight elections on a national level, as different from a city-state of Delhi, principles are the last thing that would help him win elections.
Another important fact also would be that the team which Kejriwal carries with him has no credentials, forget proven credentials, to run a country of the size and complexities as India. Although there are many from the educated middle class who seem to be very pro-Kejriwal, the larger chunk of those who vote are the lower middle class and the poor, who can easily be influence to vote for a party or an alliance which has been in the system for long.
It is probably known to all that Kejriwal is not going to get a chance to rule the country; its a foregone conclusion. But what is important, as I mentioned earlier, is to see whether the political class lets him survive in the political space. For AAP, being able to get sufficient seats in Parliament is perhaps the need of the time so that five years down the line, they could claim some legitimacy to present themselves as an alternative for the future.
With Congress’s political fortune surely on the downslide, with a number of old warriors opting out of electoral politics, and with a leader who has got no vision and no maturity, the field is now wide open for the Bhartiya Janata Party to take the position long occupied by Congress. If the man, notorious for the acts which propelled him to national stage, proves a man who can do business with the diverse population comprising India, then the party stands a chance for a long innings at governance. The man may perhaps need to do away with his ideological mentors, otherwise, the days of wishful thought of trying to repeat acts done decades ago are long gone. It would be foolish for anybody or any religious fanatic on either side to think that they can rule the roost by indulging in vendetta on religious grounds.
The Congress party deserves to be sent into oblivion. It was given to long a rope to play divisive politics right from the time when Rajiv Gandhi brought the Babri masjid into focus. The Congress I believe, is the only party responsible for the growth of fanatic divide of India. The Preamble of the Constitution needed to be implemented in letter and spirit, but the Congress led Indians on path to divisive growth and thus today we stand at a point in time, where even after sixty seven years of Independence, we have never been able to shake off the bogey of communal and caste disturbances. For progressive growth of any country, a political establishment which sees the merits of utilising potential of the population as a whole in contributing to the development is required. Sadly, India today also cannot claim that level of maturity, despite being known in the world as a money generating force.
Let us now concentrate on enjoying the drama series and also the best of time on various interesting news channels on television.
Arvind Kejriwal, Aam Aadmi Party and a hope for ‘the winds of change’. Will India’s aam aadmi kick the politicians in their butt
First time in Indian political history…a man…a movement…Arvind Kejriwal, ex Income Tax officer, who resigned his Indian Revenue Service to fight the corrupt system and his Aam Aadmi Party. Kejriwal and his party who were expected to fail miserably and be wiped off from the political scene, in fact wiped off the Grand old party and its actually buddi Chief Minister from the political scene of Delhi state. Mr. Kejriwal is now on his way in Delhi’s Metro to Ramlila Maidan to take oath as Chief Minister of Delhi State.
He has stuck to the basic issue concerning governance…CORRUPTION. He is now on the verge of creating history by being the first common Indian to take oath as Chief Minister of India’s premier city-state. If he succeeds, he will lay down the way forward for governance. Both the two major political parties, much against their wishes and agenda of greed, are noisily emulating and trying to take credit for all things which they never ever stood for.
He may have been oppotunistic in his activism; from the tearing up of the Lokpal bill to the decision of entering the political mainstream to fight within the system; but looking back, it seems that he played his cards perfectly well. He may have probably not envisaged that this movement would thrust him to the seat of power of Delhi, but call it destiny, he is now moments away from becoming the Chief Minister. Undeniably, he has left an impression on the common man, though not on the cold blooded politicians.
Let’s now hope that this is the begining of a long overdue change in the political scene of India. Although, the fact remains that activism and governance are two completely different aspects. Running a country or a state is not an easy task. AAP is a first timer in governance, and there is nobody who can claim even a day’s experience in running the affairs of a state. Thus, it would be interesting to observe, and it will be followed on a daily basis, how the euphoria of activism translates into effective governance.
If he does manage to provide a clean and effective government, then the true politicians can gradually expect to fade away into history. If they want to survive, then they would need lessons from Kejriwal and learn to respect the common man.
Hoping for a change…hoping for a kick in the ass of the politicians who have sucked the common man dry.
Friends!
Thus I lost all those who seemed to be my friends
But thus I gained freedom from fallacy
It’s better off to be in the company of none
Than be with those who see you as an opportunity
Life is like an ocean, deep, savage and unexplored
It’s easier to swim alone, even if it be against the tide
It’s easier than, swimming holding hands of those who are themselves looking for a hand that will save
As has been famously said, man cameth alone, man hath to go alone
Why then seek those who drop tears as would a crocodile do
Ain’t I better off doing it for myself alone!
Levy of Service Tax on reimbursement of expenses
Service tax was introduced vide the Finance Act, 1994. The service tax regime has since undergone various changes and modifications in its growth from infancy to literal maturity. However, typical to the characteristic of complexity of Indian Tax Laws, Service Tax too has maintained the notorious trait and over time has evolved a web of complex and confusing provisions. Going by this trend, service tax as an independent area of dispute is surely going to present litigants and professionals with a huge scope for confrontation with the revenue along with associated pains of litigation. It will ultimately depend on the wisdom of the judiciary to untangle the methodically planned complexities in the service tax law to arrive at a clear interpretation of what actually should have been the law, rather than what is put in the law book.
One such area of dispute or confusion has been the levy of service tax on reimbursement of expenses. A professional is often posed with this question by clients who want to know why a levy of service tax on reimbursement of expenditure incurred on their behalf is added to their cost especially when it is not actually in the nature of remuneration. This question is posed more by those clients who do not get the benefit of CENVAT i. e. those clients who are not registered under the Service Tax Act.
A simple explanation would be to quote provisions of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, wherein it is provided that:
“5. Inclusion in or exclusion from value of certain expenditure or costs.–
(1) Where any expenditure or costs are incurred by the service provider in the course of providing taxable service, all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service.”
On a plain reading of the above rule, it is clear that reimbursement of expenses are includible in the gross value of service on which service tax is to be levied.
However, a recent judgement delivered by the Hon’ble Madras High Court in the case of Commissioner of Service Tax vs. Sangamitra Service Agency [2013 (7) TMI 862] seems to have put to rest the issue of service tax on reimbursement of expenses. The issue before the Court was on a question of law, which the Department had raised in appeal against the order of the Tribunal. The Tribunal had held that reimbursable expenses received by the assessee need not be added to the taxable value related to clearing and forwarding agents’ services. The Department had questioned whether the view held by the Tribunal was correct in view of the provision of Rule 6(8) of the Service Tax Rules, 1994 (since omitted vide Notification no. 10/2006 dated 19 April 2006) according to which gross amount of remuneration or commission should be the taxable value in relation to services provided by a C & F Agent.
The Hon’ble High Court, while dismissing the appeal of the Department, held that if a receipt is for reimbursing expenditure incurred for the purpose, the mere act of reimbursement per se, would not justify the contention of the Revenue that the same, having character of remuneration or commission, deserves to be included in the sum amount of remuneration/commission. The Hon’ble High Court further held that expenditure incurred does not fall under the expression “remuneration or commission”.
Coming back to the issue of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, a writ petition was filed in the Delhi High Court recently in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. vs. Union of India & Anr. (2012-TIOL-966-HC-DEL-ST). The Hon’ble High Court of Delhi, while admitting the petition observed that “we have no hesitation in ruling that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 is ultra vires the erstwhile Section 66 and Section 67 and travels much beyond the scope of these sections. To that extent, it has to be struck down as being bad in law. The expenditure or costs incurred by the Service Provider in the course of providing the taxable service can never be considered as the gross amount charged by the service provider “for such service” provided by him.”
The Hon’ble High Court further stated that since it was in the process of hearing the litigation on the inclusion or exclusion of reimbursement of expenses in gross consideration for chargeability of service tax, it is advisable that the service provider comply with the provisions of Rule 5(2) of the Valuation Rules so as to exclude the expenditure or costs incurred by the service provider as a pure agent of the recipient of service for chargeability of service tax.
This article covers two different type of reimbursement of expenses, one specific to C & F Agents, covered by provisions of Rule 6(8) of the Service Tax Rules, 1994 and the other which is more general in application and covered by Rule 5(1) of the Valuation Rules. It can be safely assumed that the last is not yet heard on the issue. For those who would want to exercise caution, it is thus advisable to wait until the Delhi High Court decides on the issue of inclusion or exclusion of reimbursed expenditure from levy of service tax.
Expression of those thoughts that do not meet the expectation of the world at large get to be bracketed in the broader term of philosophy
Right to Information Act, 2005 and Income Tax Act, 1962
View on the application of the ratio in
[2012] 25 taxmann.com 525 (SC)
SUPREME COURT OF INDIA
Girish Ramchandra Deshpande
v.
Central Information Commissioner
K.S. RADHAKRISHNAN AND DIPAK MISRA, JJ.
SPECIAL LEAVE PETITION (CIVIL) NO. 27734 OF 2012
Decide on OCTOBER 3, 2012
Ratio: Details disclosed by a person in his income-tax returns are ‘personal information’ which stand exempted from disclosure under clause (j) of section 8(1), unless larger public interest justifies disclosure of such information
Query as gathered from the email sent by the querist:
Whether a person can refuse to provide information relating to its ‘personal’ income tax returns, financial statements etc., if such information is to be provided to a government body in the course of application for certain licenses, permits, grants etc.
Important points relevant to interpretation of the referred case law:
A. Relevant provisions of the Right to Information Act, 2005
1) Preamble
The preamble to the RTI Act describes the intent of the Legislature to enact the RTI Act. The opening para of the preamble states as follows:
“An act to provide for setting out the practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority…”
2) Definition as contained in Section 2 of the Act
- Sub-section (f) defines ‘information’ as: “means any material in any form, including records, documents, memos, emails, opinions, advices, press releases, circulars, orders, log books, contracts, reports, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force”.
- Sub-section (j) defines ‘right to information’ as
i. “the right to information accessible under this Act which is held by or under the control of any public authority and includes the right to-
ii. inspection of work, documents, records;
iii. taking notes, extracts or certified copies of documents or records;
iv. taking certified samples of material;
v. obtaining information in the thrm of diskettes, floppies, tapes, video cassettes or in any other electronic mode or through printouts where such information is stored in a computer or in any other device;
- Sub-section (n) defines ‘third party’ as “a person other than the citizen making a request for information and includes public authority”
3) Provisions of Section 7(7)
Section 7 – Disposal of request (request for information under the Act)
Sub-section (7) – Before taking any decision under sub-section (1), the Central Public Information Officer or the State Public Information Officer, as the case may be, shall take into consideration the representation made by a third party under Section 11.
4) Provisions of Section 8(1)(j)
Section 8 – Exemption from disclosure of information
Sub-section (1) – Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen;
Clause (j) – “information which relates to personal information the disclosure of which has no relationship to any public activity or interest, or which would cause unwarranted invasion of the privacy of the individual unless the Central Public Information Officer or the State Public Information Officer or the appellate authority, as the case may be, is satisfied that the larger public interest justifies the disclosure of such information:
Provided that the information which cannot be denied to the Parliament or a State Legislature shall not be denied to any person.”
5) Provisions of Section 7 – Third party information.—
“Sub-section (1): Where a Central Public Information Officer or a State Public Information Officer, as the case may be, intends to disclose any information or record, or part thereof on a request made under this Act, which relates to or has been supplied by a third party and has been treated as confidential by that third party, the Central Public Information Officer or State Public Information Officer, as the case may be, shall, within five days from the receipt of the request, give a written notice to such third party of the request and of the fact that the Central Public Information Officer or State Public Information Officer, as the case may be, intends to disclose the information or record, or part thereof, and invite the third party to make a submission in writing or orally, regarding whether the information should be disclosed, and such submission of the third party shall be kept in view while taking a decision about disclosure of information:
Provided that except in the case of trade or commercial secrets protected by law, disclosure may be allowed if the public interest in disclosure outweighs in importance any possible harm or injury to the interests of such third party.”
B. Brief explanation of the relevant case law provided for opinion
The facts of the relevant case law pertain to an applicant seeking information about an officer of a Government authority, which amongst other things contains information about the personal income, gifts and income tax returns of the officer. The application under RTI was rejected by the various authorities under the Act under provisions of Section 8(1)(j). Aggrieved by the orders, the applicant preferred an appeal before the Supreme Court against the orders of the various authorities and appellate authorities under the RTI Act.
The Hon. Justices of the Supreme Court have upheld the orders of the Commissioner and the CIC by stating that the information sought for by the applicant under the RTI Act of the concerned officer is personal in nature and has no relationship to any public activity or interest. The disclosure would also cause unwarranted invasion of privacy of the concerned individual. The need for the disclosure does not also fit in the definition of ‘larger public interest justifies the disclosure of such information’.
C. View on the query raised by the querist
- The basic object of the Right to Information Act, as contained in the Guide on RTI Act, 2005, published by Department of Personnel under Government of India, is to empower the citizens, promote transparency and accountability in the working of the Government, contain corruption and make our democracy work for the people in real sense. The Act is a big step forward towards making the citizens informed about the activities of the Government.
- The right to information governs the manner in which a citizen of India can obtain information from a public authority, which is held by the public authority or which is held under its control.
- The order passed by the Supreme Court was within the ambit of the provisions of the RTI Act. The facts of the case are clear and there cannot be ambiguous inferences drawn from the order passed by the Hon’ble Supreme Court.
- The order in the case law does not anywhere state that a citizen of India can interpret the ratio of the case to suit his or her own needs vis-à-vis refusing to provide information in situations mentioned in the next para.
- When a person is required to submit certain information relating to his personal income or income tax, to an authority or to a body from whom he is seeking certain benefits, licenses, permits etc. and the grant of such benefits, licenses, permits etc. are dependent on the capacity of the applicant, then, such person cannot take cover under the notion that such returns are personal in nature and cannot be parted with.
- What constitutes public interest or larger public interest as defined in Section 8 of the RTI Act is a decision to be taken by the competent authority and not by a citizen of India.
- The interpretation of the relevant case law in that context is therefore, in my opinion, not correct.
Kabhi roshan karney wali shama hi wajah hoti hai aitbaar key libaas key jal jaaney ki
behtar shaayad yehi hota key mein andheron mein hi apney daaman ko dhaank leta
Ruh mein bas ja…
Ruh mein bas jaatey hain who
Jinka saath milta nahin umr bhar key liyeYeh dua rahegi key Mil jaaey kam-as-kam tu mujhko hoor bankar Jannat mein hi
Mein maut ki aagosh mein jaata raha
Maut bhi kitni zaalim
Apney taraf aaney ka raasta har pal badalti rahi
Intezaar badhta gaya
Zindagi maut key intezaar mein kat ti rahi
Na jee saka zindagi, na apni maut mar saka
Maut dekho kitni zaalim
Apney taraf aaney ka raasta har pal badalti rahi
Phir socha kya fayda zindagi sey yun is tarah guzar jaaney ka
Kuch haasil kiya nahin, waqt beet gaya intezaar mein
Gumnaam kyon so jaaoon mein
Kyon auron ka naam kar jaoon mein
Dard diya jinhon ney mujhey, kyon unkey chehrey par hansi chod jaaoon mein
Aisa bhi nahin key khatm ho jaani hai duniya gar na milta mujhko mera chaha
Aisa bhi to ho sakta hai key dard-e-sir ban jaaon mein
Unkey liye jo detey hain pal pal mujhko dard
Meri fitrat nahin key unko jeet leney doon aasani sey mein
Meri fitrat mein to junoon aur jazba hai
Jaa Maut, aur bhi door jaa tu ab
Teri chah nahin mujhko jab tak zindagi mujhey chahna na chod dey
Milna to hai zaroor tujhko ai maut magar
Ab dil bhara nahin dard-e-zindagi sey mera
Maut…tu kitni zaalim thi key aaj bana diya mujhko
Be-khauf…Be-dard
Ab zindagi mujhsey panah maangegi tujhko woh khud hi bula laaegi
Tab hogi shaayad jeet meri
Mujhko mein nahin tu hi le legi apney aagosh mein
Waqt muqarrar hai…to intezaar rahega milney ka
Tab tak vaada hai zindagi tujhko bhi jhelney ka
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