School friends, boys who became men…and continued to remain friends

I met you after decades passed by
I met you last as a school boy
I met you now, as both you and me are fathers of growing young boys
O dearest friend, we still bond well as we did when we were school boys, pure at heart and at mind

Time passed by, years converted to decades
Our lives took on to different roads
And we forgot to turn back to look at the sunshine, to look for each other and for the happiness that we shared
Memories faded, we lost track, time passed by, years converted to decades

Then destiny brought about a change
A source to trace friends of childhood
Technology helped bringing back together
Friends of childhood days

We had grown, matured and had our own unique lives
We had all but changed; our memories had all but faded
As if waiting in the sub-conscious mind
To connect with friends of the days of our origin

We came across, you and me, and all of us slowly coming back to the fold of childhood days
Changing times brought about new innovative ways to connect
And we thus became connected yet again
Children who bonded, re-bonded with the same comfort as men
Children as friends are now stronger friends as men; the distance in time set in the realisation of the happiness of re-bonding of childhood friends

Then came the moment when you and I met in person
A moment in life where words often fail; a moment when the memories of childhood flash by completely
It was a moment of joy, of happiness, of feelings unexpressed
When you and I, standing together after decades,
Were the same old schoolboys hugging each other goodbye as we parted ways out of school.

As now we bid goodbye to each other
We now part with hope and determination
To live in memories always
And with the hope to meet once again

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  

  1. 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.
  2. 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.
  3. 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. 
  4. 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.
  5. 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.
  6. 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.
  7. 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

Committments and expectations

Committments and expectations affect peaceful co-existence. It’s best neither to commit nor to expect and instead, strive to achieve for what you expect from others and to fulfil, on your own, what you would have done under committment, in the normal pace and normal course of life.

Give me my spac…

Give me my space…my night, my day

For I have much to live than live life by the day

I live today for a better tomorrow

I lived yesterday for a better today

A vicious circle that be…a circle that ends from where it begun

I know not what good it would have been

Had yesterday been different from what it has already been

I know, though, for sure, my present is happy for what yesterday had been to me

So give me my space…my night, my day

And I hope to live an even better tomorrow…if I live my life my way today

Not to forget, what destiny plans

May be different from what I yearn from life

Yet, destiny is unseen, unknown..

Why then be I bothered of something unseen, unknown, yet destined to come my way

Why not, then, should I live my dream for tomorrow, today

Why not I enjoy my space….my night, my day…my life as I want to live today…

Be there with me, live life with me, all ye who live by the day…

For we live on something which only we can see…dreams…dreams of a better tomorrow

Give me my space…my night, my day…

And I will live my life to the fullest today…

Kab tak sochta rahoonga mein zamaney key soch key baarey mein

Meri Mushkil ka hal to yeh zamana soch na saka

Aaj jab nikla hoon mein apni manzil par apni marzi sey

Kyon aitraaz hai unjo jo sochtey hi nahin they merey baarey mein

Death of Bonhomie

Bonhomie…frank and simple good heartedness and friendliness.  Bonhomie, a trait, has almost ceased to exist in its real sense in the present world.  Today, bonhomie is artifical goodness, meant for public display.  What was earlier a feeling from the heart, is now a feeling for the camera…for the face.  This is a general behavioural change.  What have been the reasons that led to a society where human relationships were of prime importance to turn into a materialistic society where even close family ties are slowly losing their importance, forget ties which go beyond the immediate family?  A generational change cannot be blamed alone.  The generation of today had the logical right to inherit the good qualities of the generation of yesterday.  If what was an inherent goodness in the earier generation is not reflected in the present generation, then to some extent, though not fully, the earlier generation would be blamed not to have inculcated the good qualities in the gen next.  Having said that however, the fact remains that with an increase in the variety of behavioural exposure that the younger generation gets today, probably the power of good teachings passed on by the older generation to the younger generation has diminished or gone off.

Which parent would not have imbibed in his son the basic good trait of the son looking after the parents when they need him most…in their old age.  There are cases where the children, after getting good education, at the cost of the parents sacrificing the peace of their life’s prime days, forget the parents and move off to lands of high promises.  Some do this on their own volition, some do it under the influence of marital ties.  The poor old parents are left behind to fend for themselves.

Siblings, who in their days together have bonded and enjoyed life, turn indifferent to each other when they have grown up and ‘moved on’ in life.  Some turn into enemies, either due to the lure of family money, or due to any other reason, overlooking the days where pure love and blood ties were most important.

Many things can be written about the declining importance of bonding, of bonhomie.  Anyone who reads this blog  is welcome to write to me on this blog and tell me why the future generation may fail to understand the warmth and the peace that is generated out of this pure feeling of love, bonhomie and affection between two people which is devoid of any materialistic expectations.

My Dream…

My dream of a day when I say goodbye…
Goodbye to the life that gave me all but peace
A peace so elusive that it took my life to find
A peace so necessary that I lost my life

My dream of getting the laughter back on my face
The face that was so different than the one which now says goodbye

My dream of finding myself
That ME which got lost in the life that went by
That ME which I cannot find when I stand before a mirror
That ME which was full of love, life and meaning

My dream of finding LOVE…
The love that did not become mine
That love that was so near me always
Yet…love never seemed mine

My dream of being an ideal
The ideal, full of principles, full of values
Life brought me in situations
Where values gave way to practicality
Practicalities brought me to look at
Things with a different attitude
I lost the values, the values, which defined ME

OHHHH!!! Why did I ever dream of all these things…
For the unfulfilled dreams no bring me…
To the point of no return…
I pray to God…forgive me for my sins, the sins that I did all my life..and…
The Sin that I now do
I come to thee with hope and prayer
A prayer…for fulfillment of all my dreams
Which in life I could not fulfill…
Which in death…I ask for fulfillment

Make my Death go not a waste
As my life went by
Make my Death a realization
For those who helped in failing my dreams
Make my death offer peace to those
Who wanted to see me but alive

Oh God, help me, help me in fulfilling at least this dream
For death seems more meaningful than life
I have failed in life…let me succeed…at least in Death

My dream…was not this…for sure
My dream…ends…now…now…as I close my eyes…as I move to you…Oh God

Treading Miles and Keeping Promises

How many miles do I still have to tread
Don’t I yearn for the woods, lovely, dark and deep

How many promises do I still have to make and keep
Don’t I have a promise for myself to keep

Was not my life full of promises to me
Was not I meant to find solace in the silence of the woods

Why then do I still have to tread?
Why then do I still have promises to keep?

Give me one just one ray of hope
That at the end there’s light
Light in the darkness of the depth where thou shall put me to lay

Make me a promise that the miles I tread, the promises I keep
Will give me peace…eternally….eternally