DOWN TO EARTH

BUSINESS LINE, OCT. 27, ‘07

“Grounded Airbus offers in-flight experience” made for an interesting reading; rather an experience.

One’s guess is, Gupta, the ex-Pilot must be a down to earth person. He deserves to be complimented for his chivalrous disposition; and, more so, for his simplicity personified.

Primarily, for providing an in-flight experience to those who could not afford to take to the air, but at the same time minus the otherwise attendant perils; such as, besides a throbbing heart, bird-hit, engine failure, running out of fuel, etc., etc., often leading to an emergency landing.

By the way, do u happen to have ever made a curious notice of that Man who takes it into his head to stir out, and walk up and down the aisles of the plane in the air; with seemingly no purpose. That too, even while one could hear an alert to the passengers to fasten their seat belts, or to remain seated so as not to inconvenience the fight staff serving food, so on and so forth. More particularly, the air, which he wears on his person – may be, just to impress upon the others fastened in their seats that he belongs to that rare species of the so-called frequent fliers. But at whose cost? – most probably, of his employer or the government.

Is the FM listening!

PS: That Man obviously is from the other extreme; far away from the down to earth.

HOME, SWEET HOME!!

SO LONG AS ONE, ESPECIALLY IF HE LIVES IN A CITY LIKE BANGALORE (NOTABLY, OF LATE DECLARED “A CLASS ONE CITY”), REMAINS WITHIN THE FOUR WALLS OF HIS HOME - PROVIDED, OF COURSE, HE CAN AFFORD TO DO SO, BUT NOT COMPELLED TO DO OTHERWISE- HE COULD LIVE IN PEACE, BOTH OF MIND AND BODY; ALSO BE AT PEACE WITH SELF.

ONCE HE GETS OUT OF HIS HOME AND STEPS ON A PUBLIC ROAD, HE SELDOM COULD BE ASSURED OF ANYTHING, INCLUDING HIS OWN GOD-GIVEN LONGIVITY.

WITH THE EVER INCREASING INDISCIPLINE AND GROSS DISRESPECT FOR THE RULES OF THE ROAD ON THE PART OF ITS USERS, PARTICULARLY THOSE RIDING OR DRIVING A VEHICLE (BE IT A SO CALLED 2 OR 3 OR 4 WHEELER), THEY TAKE CONTROL OVER YOUR DESTINY; THEREBY RELIEVING THE CREATOR HIMSELF FROM HIS SELF-IMPOSED RESPONSIBILITY FOR SUCH CONTROL.

MAY BE, SO IS THE LAMENTATION ONE OFTEN HEARS FROM THOSE ESPECIALLY IN THEIR ADVANCED AGE.

THE YOUTHS OF TODAY, EVEN IF HE IS OF MIDDLE AGE, HAVE NO TIME TO SPARE OR CARE, MUCH LESS TO REFLECT ON SUCH THINGS.

THE MORAL OF THE STORY IS, - OLDIES HAVE NO BUSINESS TO VENTURE OUT OF THEIR ABODE.

WAYS OF LIFE

WHILE ON A MORNING WALK, AN OLD MAN WHO BELIEVED IN, RATHER WAS PROUD OF, HIS OWN WORLDLY WISDOM, BEING DEPRESSED BY WHAT WAS HAPPENING ALL AROUND, FACING A PASSERBY, A SEEMINGFLY BUSY BODY, LAMENTED: THERE IS NO SALVATION AT ALL FOR OUR COUNTRY!

TO BE ONLY CONFRONTED WITH A REPARTEE: WHY NOT! YOU SIMPLY NEED TO QUIT THE COUNTRY!

(PROVIDED, OF COURSE, ONE CAN SUGGEST A BETTER PLACE ANY WHERE AROUND THE GLOBE! ; EXCEPT THE ARCTIC, OR THE SNOWCAPPED PEAKS OF THE ALPS OR HIMALAYAS) –

INTENTIONALLY YOURS, IN THE SMALLEST FONT

My Unpublished Letters (contd)

4. OH! LORD RAM!

E'mailed to TOI on 09-18-'07 :

Ref. "Lord Ram is imaginary : MK" (Sep. 18). In today's context , any one , perhaps except a few such as VIPs, is obligated to keep ready and tender a proof of one's own (photo) identity, even for trivialities like delivery of a mail by a courier.

No wonder MK has demanded a proof of -
Ram' s identity and His qualification in engineering!

PS: THOU, THE CREATOR THYSELF, ART NOW AT THE MERCY OF NONE OTHER THAN THE ONE CREATED BY THEE!!

ANYWAYS, IS THAT NOT THE WAY OF TODAY'S WORLD ???!!!

DOES THAT "I" IN "VIP" / "VVIP" STAND FOR THE PROVERBIAL "I ? " WHICH HAS REMAINED TO HAUNT THE MINDS OF THE SOCALLED SEEKERS OF THE TRUTH OF LIFE OF MORTALS , FOR EVER ?

IS IT NOT A CRYING NEED OF THE HOUR THAT WE SHOULD NOW HAVE ONE MORE CATEGORISATION - "VVVIP"?

3. E'mailed to Business Line on 08-23-'06

QUOTE

This refers to "SEBI to resume UIN registration" (Business Line, August 23). As regards PAN, under the Income-tax Act/Rules, it is made mandatory, only in the case of, among others, a person chargeable to income-tax and if the value of any of his transactions in ecurities/shares exceeds the minimum prescribed (Rs 1 lakh/50,000). However, SEBI has, ignoring the aforesaid basic criteria, issued two directives purporting to make PAN mandatory for all demat account holders and all entities/persons transacting in the cash market, effective from 1st October 2006. As such, the directives, in so far as they mandate PAN on a blanket basis, contrary to /overstepping what is provided in the Income-tax Act/Rules are prima facie in excess of the powers of SEBI.

As regards UIN, this is going to simply add to the already existing list of several identification numbers for different purposes, including direct and indirect taxes, passport, electoral roll, etc., but may eventually serve no significant purpose. For, as past experience might have demonstrated, the present regime of several identification numbers has the necessary consequence of the utility or efficacy of all or many of them being diluted. Instead, why not our country emulate the wisdom of Singapore, where every person is, right from his birth/coming into being, compulsorily allotted a single identification number (known as NRIC) and required to quote it for almost all practical purposes, governmental or otherwise? As that might, for obvious reasons, ensure the sole underlying objective of an overall effective governance and enforcement.

UNQUOTE

PS: According to a rcent media report, the value of the demat accounts frozen pursuant to SEBI's mandate on PAN run into over a lakh of crores in rupees (?).

SWAMILOOK

My Unpublished letters (contd)

2. E'mailed to TOI on 09-02-'07

QUOTE:

THE REPORED BAN ON YOGA BY A COUPLE OF CHURCHES IN UK, COMMENTED ON BY SRI SRI AS UNFORTUNATE (TOI , SEPTEMBER 2), DESERVES TO BE RANKED AS THE MOST CRUEL JOKE OF ALL TIMES. THE PERPETRATORS OF THE BAN OUGHT TO HAVE REALISED THAT IT IS NO DIFFERENT FROM ANYONE TRYING TO BAN, THAT TOO IN THE NAME OF RELIGION, THE GOD-GIVEN PULSE RATE OR BREATHING RATE OF HUMANS.

UNQUOTE

SWAMILOOK

MY UNPUBLISHED LETTERS

1. Letter to Times of India (e'mailed on 06-29-'07)

QUOTE:

THE REPORT THAT COMMECIAL VEHICLES ARE TO GO OFF ROADS FROM JULY, 1 (TOI JUNE 29) WOULD NOT AT ALL HAVE SURPRISED THOSE IN GOVERNANCE AS WELL AS THE COMMON MAN. INDISPUTABLY, THE PROPOSAL THAT THE VEHICLES SHOULD COMPULSORILY INSTALL SPEED GOVERNORS HAS BEEN CONCEIVED OF IN THE LARGER INTERESTS OF THE PEOPLE. AS SUCH, ANY RESISTANCE TO THE MOVE FROM A LIMITED SECTION, THAT TOO WITH PATENTLY NO RHYME OR REASON, OUGHT NOT DETER THE GOVERM\NENT FROM GOING AHEAD AND THERBY DEMONSTARATING THAT IT HAS THE COURAGE OF ITS CONVICTION. THE MOVE ALSO REQUIRES, RATHER DESERVES, TO BE FULLY SUPPORTED BY ONE AND ALL. FOR, MOST IMPORTANTLY, THERE COULD CONCEIVABLY BE NO LEGAL OR MORAL SANCTION OR WARRANT FOR THE GOVERNMENT TO EVEN DEFER ANY LONGER THE BRINGING INTO FORCE OF THE MANDATE; BESIDES, OF COURSE, ENSURING A STRICT ENFORCEMENT OF THE MANDATE.

UNQUOTE

PS: Soon thereafter, the concerned authority has, in its wisdom(!?), put the proposal in cold storage, for reasons known only to it.

SWAMILOOK - musings

All about backbone

Mr U is always in the habit of complaining about his poor health or ailment, though, on the face of it, not worth caring for - for example, some times excess sugar, at times no- sugar.

He mentioned once about going to a specialist for having his back examined. Pat came a sarcastic remark from his credulous listener: Was it to check up whether he (Mr U) had a backbone at all?

Mr U was well known for his glutton like appetite, especially for home made food. In the style of a royal, he used to carry in a stylish manner a whole lot of stuff for lunch, and start looking forward, with a fervor, the time for going into it. Come lunch time, he would ceremoniously take out, and spread them on his office table, after carefully putting aside the files, etc., that got usually lifted only for this purpose, go about the routine with the gusto of an army cadet doing his daily rounds.

Outlook on life:

By and large, interests in life have, over the decades, undergone a material- nay, to put it aptly, an immaterial change.

To trace from childhood, as a youth, bachelor, then married, tending to middle aged, lastly but unavoidably oldish– likes and dislikes have been undergoing an unpredictable change right through, for good or bad

Until peeping into thirties, no idea about value of money - Is one really right in thinking that it does have value!!

Of course, the so-called values have changed, dramatically - or have they really changed as perceived?

Morality or Virtues on the one hand and unquenchable aspiration for wealth on the other- for obvious reasons, both have no meeting point

If one were to embark on a little bit of soul searching:-

It is beyond one’s comprehension as to why/where have gone those good old days of - righteousness, joint family, inner beauty, truly learned, friendly, camaraderie, deep-rooted ties of kith and kin; so on, so forth?

Mr U is fond of always talking about the affluence of his offspring – two sons and two daughters, but he himself having been pushed to a old age home; but has never been heard complaining.

Mr UV is often heard complaining about the unkindest cut of all received from his offspring- this one blessed with only one son. Instead, should he not really thank God for having only one, not more, to regret about.

Mr UVW with no issues – has been living in some place; but he has nothing to complain or boast about – may be, a staunch believer in typical Hindu philosophy.

Ideally, what is called for is a total detachment from an overwhelmingly materialistic world; as the present generation, but for a few and rare exceptions, is left with no affinity or love. Perhaps, that helps one to try and attain such detachment sooner, than later; hence a blessing in disguise.

Eighty, Not Out:

As a wise man once lamented –

After 50 - every year a grace

60 - every month a grace

70 - every day a grace

80- every moment a disgrace




In a Music hall:

Mr U is always seen as a front liner, though not only a stranger to the musicologist but also to the art of music itself. He makes sure to enter the hall only after all others have settled in their seats and the artist has started his debut. As he enters, he bows in a semi- Japanese style, raises the left hand a little, about 45 degrees, directed to the dais. Often, goes unnoticed by the artist concentrating on his alapana. Granting luck, at times, out of chivalry and etiquette, the artist gives a thin nod and bears out semblance of a smile – not necessarily in recognition – may be, just to acknowledge, as a matter of courtesy. Mr U, having his ego satisfied, and after landing in his seat, rotates his head sideways to the point of straining, craning his neck and glancing to the rear, to see whether his and the artist’s reciprocate gestures have been noticed by anyone. He is soon heard humming- though the vocalist is apparently in no need of a second fiddle – invariably out of tune.

Mr U, incidentally a nephew to relate by blood, is known for his extremely impulsive nature. He has the inborn tact to talk to anybody and make friends. On those occasions whenever I chance to be by his side, he would take upon himself the pleasure of introducing also me to the newly made friend of his; least bothering himself to notice as to whether the latter likes it or not.

REVENUE'S MINDSET (COTINUED)

Additional Posers:

WITH REFERENCE TO THE OPENING PARAGAPH OF THE REPORT OF "OUR BUREAU":

One has no clue as to who originated / propounded the referred concept - "whether law should lead or follow?" - AND
what it really means?

For, so far as one could comprehend, any law (including the Income-tax Act) is expected to be complied with/enforced; not to lead or follow!

The mention that the Act "was the only piece of legislation in the country which had a vast machinery to monitor its influence" - again seems to make no sense or not really convey anything! For, undoubtedly, the legislation was not intended to influence (?) anyone. Further, one is aware of no such monitoring machinery as stated.


PS: Going by the tenor of the referred paragraph of the Report, one is not clear as to whether what are set out therein are what the Union Law Secretary himself in fact said, or they are as summarised by "Our Bureau" based on its own understanding / transcription of what he said?! In either case, the report is mind-boggling!

IGNORANCE OF LAW - IS NO EXCUSE OR IS BLISS

IGNORANCE OF LAW - IS NO EXCUSE, OR IS IT BLISS ??!!

In the national interests, one cannot fail to take a serious note of, much less be indifferent to, the state of affairs as obtaining in our legal system today. Even a superficial but intelligent and impartial survey, and assessment of the system as a whole, is bound to lead to a realization that the situation is so grim or deplorable that there seems to be no force on earth which could help to restore one's faith in the efficacy or effectiveness of our legal system; especially, in regard to implementation or enforcement of any of the laws on the statute book. For a typical discussion, the law of income-tax (the law) as embodied in the Income-tax Act may be chosen.

Ignorance of law is no excuse - is an age-old maxim. Ignorance (of law) is bliss - is an equally old, if not an older, proverb; rather one's own prescription or choice.

Too many laws (statutes, or rules and regulations having the force of law, be they of the Centre or any State) and too much of governance are the pervading but dominant factors. They themselves are by far responsible for their own failure. Ignorance of law is no longer regarded as a serious shortcoming or blemish. On the contrary, ignorance, be it partial or total, or genuine or feigned, has come to be looked upon as bliss; an eternal one at that. The reason, as may be easily inferred is, more often than not, one of convenience. In today's scenario, with mostly professional politicians dominating and calling the shots in the political arena, ignorance of law - invariably not genuine but feigned, increasingly glorified and imbibed - has come to be largely followed from a practical point of view. Also, perhaps, in today's given political and social environment, is found more suited.

Primarily responsible for the current scenario is that any law, with hardly an exception, has become more and more riddled with controversies or complexity. Corruption has, by and by, been transformed into the essential means of livelihood. The stark truth is that escalating ignorance of /non-compliance with the law and proliferation of corruption are inherently in direct proportion to each other. That is, the increasing tendency or temptation to non-compliance has inevitably resulted in rampant corruption. For the failure or only the partial success, if not a dismal failure, of our legal system, the root cause or culprit is the in-born, mostly cultivated, human weaknesses which have to bear the blame. Ignorance of law is held out as more paying or rewarding; or the least difficult to imbibe and follow, conveniently chosen, with or without provocation. Generally, non-compliance with law has come to stay as the order of the day, a fact of life or a stark reality. Basically, the dire need of the hour is an in-depth study of human behaviour, as only then may be brought to focus the specific areas requiring governance and remedies.

One is reminded of an old court room joke: - A lawyer was confident of the strength of the stand he was trying to advocate before a court. But the judge who happened to be one unrelenting and not to be convinced, quipped - if that were the law, I would set fire to my library. The lawyer feeling intimidated and humiliated took no time to retort: Instead, why not read them my Lord!

Having regard to the overwhelming circumstances, non-compliance (with law) may invariably prove much easier than compliance; also economical. So much so, despite the ever increasing number of laws, there is seldom found to be order, in any walk of life or activity of humans.

Obviously, the maxim as originally conceived was intended as a caution to one if his act or activity were found to be in violation or deviation in the eyes of law. However, a closer study of today's happenings all around is sure to bring to focus an inescapable fact of life; that is, even the law makers as also the government, and or its authorities / officials are in no small measure responsible for the noted deplorable state of affairs. In fact, one is given the impression that they seem to be under an illusion that ignorance of law on their part is their privilege or prerogative, not something to be shunned or abhorred.

All around, there appears to be no dearth of quest or thirst for knowledge; particularly, if it were to be construed in its commonly understood sense or flavor. But when it comes to a question of knowledge of law in an absolute sense, the scenario is horrendous or pathetic. If it were to be believed to be otherwise, how then one could explain the astounding fact or reality of life today,- that is, the urge to violate or deviate or disregard even what the law clearly says or mandates, with or without any provocation. The generally widespread tendency is to try and bypass or flout the law even at the slightest or with no provocation.

ADMITTEDLY, THE LAW HAS BECOME INCREASINGLY COMPLEX OVER THE YEARS, PRIMARILY BECAUSE OF ITS HAVING BEEN OVER-WRITTEN OR REWRITTEN TOO OFTEN AND IN EVERY CONCEIVABLE MANNER.

AS TO HOW BEST THE LAW COULD BE SIMPLIFIED APPEARS TO HAVE BEEN ENGAGING THE ATTENTION OF ALL THE CONCERNED PEOPLE-THOSE IN GOVERNANCE, AS WELL AS THE TAX PAYING PUBLIC AND FIELD EXPERTS, ALIKE - FOR QUITE A LONG TIME. HOWEVER, AS TO WHAT IS GOING TO BE THE FINAL OUTCOME REMAINS TO BE ANYBODY'S GUESS.

THAT THE LAW (for that matter, any law) IS AN ASS, - IS AN OLD SAYING. BUT THE BRAIN- TEASING QUESTION IS, - WHETHER IT HAS BEEN INHERENTLY SO, OR TRANSFORMED THUS IN COURSE OF TIME; TO BE PRECISE, BY THE VESTED INTERESTS?

IN TODAY'S SCENARIO, IN RESPECT OF ANY MATTER HAVING A LEGAL IMPLICATION, HOWSOEVER SERIOUS OR OTHERWISE IT BE, ONE CANNOT PRUDENTLY AFFORD TO ACT, RATHER INVARIABLY DOES NOT ACT, WITHOUT CONSULTING A LEGAL ADVISER. AS SUCH, IGNORANCE OF LAW ON THE PART OF ANYONE CANNOT NORMALLY BE PRESUMED TO BE GENUINE, NOT FEIGNED. UNLESS, OF COURSE, THE CONCERNED LEGAL ADVISER HIMSELF SUFFERS FROM THE MALADY.

ANY FAILURE TO COMPLY WITH OR CONTRAVENTION OF THE LAW (BE IT ANYONE OR MORE OF ITS PROVISIONS), BE IT DELIBERATE OR UNCONSCIOUS, INVARIABLY TURNS OUT TO BE A SOURCE OF/ FERTILE BREEDING GROUND FOR CORRUPTION. AND THE CONVERSE CANNOT BUT BE ONLY EQUALLY TRUE. THE REASON, AS NOTED HEREINBEFORE, IS QUITE OBVIOUS - NON-COMPLIANCE, IN COMPARISON WITH COMPLIANCE, IS, MORE OFTEN THAN NOT, CONSIDERED TO BE MUCH SIMPLER, ALSO ECONOMICAL.

AS LATE NANI A. PALKHIVALA, A NOTED LEGAL LUMINARY OF OUR TIMES, QUOTING WILL DURANT, ONCE RECALLED WHAT A CYNIC REMARKED, - "YOU MUSTN'T ENTHRONE IGNORANCE JUST BECAUSE THERE IS SO MUCH OF IT."

BE THAT AS IT MAY, TO KNOW WHAT IS THE JUDICIAL VIEW IN THE MATTER , ONE MAY REFER THE JUDGMENT OF THE BOMBAY HIGH COURT IN RE. CIT V. SCHELL INTERNATIONAL ((2005) 148 TAXMAN 446) AND THE SERIES OF CASE LAW REFERRED THEREIN. THE HIGH COURT HAS, FOLLOWING, AMONG OTHERS, THE OPINION OF THE APEX COURT IN ANOTHER CASE, HELD, - THERE IS RULE THAT IGNORANCE OF LAW IS NO EXCUSE BUT THERE IS NO PRESUMPTION THAT EVERONE KNOWS THE LAW.

THE OPINION OF THE COURT(S) IS SEEN TO BE FOUNDED ON THE OBSERVATIONS AS SUMMED UP HEREIN BELOW:-

IT IS OFTEN SAID THAT EVERYONE IS PRESUMED TO KNOW THE LAW, BUT THAT IS NOT A CORRECT STATEMENT.

IT WOULD BE CONTRARY TO COMMON SENSE AND REASON IF IT WERE SO.

IT IS IMPOSSIBLE (FOR ANYONE) TO KNOW ALL THE STATUTORY LAW.

THE FACT IS THAT THERE IS NOT AND NEVER HAS BEEN A PRESUMPTION THAT EVERY ONE KNOWS THE LAW.

THERE IS THE RULE THAT IGNORANCE OF THE LAW DOES NOT EXCUSE, A MAXIM OF VERY DIFFERENT SCOPE AND APPLICATION.

NOW, IT SHOULD NOT BE DIFFCULT FOR ANYONE TO READILY PERCEIVE / SENSE WHICH WAY THE WIND BLOWS.

REVENUE'S MINDSET

FOR KNOWING THE REVENUE'S FRAME OF MIND IN GENERAL, ONE MAY JUST READ BL , ISSUE OF AUGUST 17, - "PERIODIC MONITORING OF I-T ACT ESSENTIAL, SAYS UNION LAW SECY" (extract below).

Periodic monitoring of I-T Act essential, says Union Law Secy

The Income-Tax Act is an exception to the concept of “ whether law should lead or follow”, as it was the only piece of legislation in the country which had a vast machinery to monitor its influence.
Speaking at the inaugural session of the two-day Silver Jubilee Conference 2007 of Direct Taxes Professionals Association (DTPA), on the theme of “ Accounting discipline and tax laws – A Challenge to professionals” Mr. T.K. Viswanathan, the Union Law Secretary, said amendments to tax laws in the annual Budget every year were necessary to prevent revenue leakage.
Describing the Income Tax Act as a privileged one among all the standing statutes in the country, he said different aspects of the tax provisions have to be continuously monitored to plug the loopholes which may lead to leakage.
Admitting that tax laws often faced the criticism of being highly complex, the Law Secretary said that the I-T Act was not for the common man, as it was “neither poetry nor prose”. The general rule here cannot be applied so generally, as the I-T Act had many provisions, though this aspect would be addressed in the proposed new Direct Tax Code. Mr Viswanathan said the Draft Code was still with the Finance Ministry.
When asked on the status of the Companies Act Amendment Bill, he said it was most likely to be placed before Parliament in the winter session. On the low ratio of judges to million population, he said while on the one hand the country had a massive population, it was also necessary to look at the qualitative aspect of our justice delivery system. He, however conceded that resource crunch was a problem.

DECLINE IN PENDENCY OF APPEALS
According to Mr. Vimal Gandhi, president of Income Tax Appellate Tribunal (ITAT), pendency of appeals have been brought down now to 83,000 (all over the country) from a high of 1.8-lakh appeals in 2003.
Pointing out that appeals pending in the four cities of Mumbai, Delhi, Chennai and Ahmedabad bordered around 4,000, he said that in all other cities it was less than 1,000. (In Kolkata, it is said to be around 1,300.). The ITAT has 63 benches in 27 locations in India.
Admitting to shortage of Members in the various benches, Mr. Gandhi said that the Government has been apprised of the problem. There are 93 members in total against sanction strength of 126.

POSERS:

IS NOT THE ACT , IF NOT FOR THE COMMON MAN, IN ANY CASE, FOR THE TAXPAYING PUBLIC ? (Is taxpayer, AS PERCEIVED BY THE SECY. a common man or an uncommon man???)

IS IT NOT COMMON KNOWLEDGE THAT THE ACT IS HIGHLY COMPLEX (ALSO THAT IT IS BEING RENDERED MORE AND MORE COMPLEX ALMOST PERENNIALLY) A CRITICISM OFFERED BY EVEN THE SOCALLED PROFESSIONALLY QUALIFIED TAX ADVISERS, BESIDES JURISTS/REPUTED TAX EXPERTS.

YES, THE ACT IS "NEITHER POETRY NOR PROSE". IS THAT NOT ALL THE MORE REASON WHY IT SHOULD BE INTELLIGIBLE ENOUGH/AS FAR AS POSSIBLE CLEARLY READABLE/UNDERSTANDABLE BY , BESIDES THE TAXMAN, THE TAXPAYERS AND THEIR ADVISERS ALIKE?

MORE TO FOLLOW.....