Contempt in Subramaniam in rem implementation

 

Implementation of the order of the Hon’ble High Court of Kolkata for retrospectivity of pay scale

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 120/AIB/A/23                                                                                Dt. 28.08.23

To,

(1) The Revenue Secretary,          (2) The Expenditure Secretary,          (3) The Finance Secretary,

North Block, New Delhi.              North Block, New Delhi.                   North Block, New Delhi.

Sub: Implementation of the order of the Hon’ble High Court of Kolkata in WPCT 21 of 2015.

Sir,

Kindly refer to the Ref. No. 104/AIB/A/23 Dt. 28.07.23 of the Association.

            2. It is submitted with due regards that the Hon’ble High Court of Kolkata ordered in WPCT No. 21 of 2015 on 03.05.23 to constitute a Special Anomaly Committee to take a decision on the matter  regarding retrospective implementation of the OM issued vide F.No.6/37/98-IC Dt. 21.04.04 of the Department of Expenditure (Implementation Cell). The Writ was filed by the Govt. challenging the the order of the Hon’ble Administrative Tribunal, Kolkata Bench in OA No. 397 of 2009. The copy of the order of the Hon’ble High Court is enclosed herewith for your kind reference.

            3. The Hon’ble High Court observed that-

“The question, therefore, remains in the instant litigation is whether the effect can be given to such recommendation from 01.01.1996 or from a date posterior thereto. In all such cases, relied upon before us, the Special Anomaly Committee was directed to be constituted to take a conscious decision in this regard. Since it is policy decision of the Government of India and the interference under the power of judicial review is very limited in this regard, we feel that it would sub-serve the justice if the Special Anomaly Committee is constituted and a decision is taken in this regard.”

            4. The Hon’ble High Court further observed that-

“The impugned order needs to be modified to the extent that the Union of India should constitute a Special Anomaly Committee to take a decision on the grievance raised by the petitioners in the representations having made in this regard and communicate such decision to the respective respondents.”

5. So, the Hon’ble High Court was pleased to order that-

“We, therefore, direct that the Union of India shall constitute a Special Anomaly Committee within two months from the date of communication of this order who shall decide the representations made by the respondents annexed to the writ-petition from page 70 onwards within one month from the date of constitution of the said Committee and shall communicate the decision within a week therefrom to the respective respondents.”

            6. The Association came to know that the decision has already been taken by the Special Anomaly Committee in the favour of the petitioners of the OA and the report has been submitted to the Hon’ble High Court. It is also worth to submit that the Hon’ble High Court nowhere directed to submit the decision taken by the Special Anomaly Committee to it for further orders. So, the decision taken by the Special Anomaly Committee on the matter is to be treated as final and to be communicated to the petitioners of OA accordingly.   

            7. In view of above, it is requested to kindly publish, circulate and implement the decision taken by the committee instead of further continuing the litigation in the Hon’ble High Court. Needless to submit that the decision taken by the committee is to be implemented to amend the OM Dt. 21.04.04 to benefit all similarly circumstanced persons. The publication as well as circulation of the report is also necessary to enable the similarly circumstanced persons to approach the legal forum, if the report is not in the favour of the petitioners of the OA.  

Thanking you,

Yours sincerely,

Encl: As above.                                                                                                                           

(HARPAL SINGH),

Secretary General. 

Retrospectivity of pay scale

 As per directions of Kolkata High Court to CBDT for implementation of revised pay scale of Rs. 7500-12000/- on notional basis for Income Tax Officers since 01.01.96 instead of 21.04.04, a special anomaly committee was formed. As per information,  special anomaly committee has recommended to implement the revised pay scale from 01.01.1996. Accordingly, CBDT forwarded report of committee to High Court. Now, directions of court are awtd.  There are fair chances of positive directions.

Waiver of recovery

 

Draft All India Seniority List of Superintendents

 Friends, 

Draft integrated All India Seniority List of Superintendents for the years 2012 & 2013 has been issued and is available on DGHRDCBIC site. If any discrepancy is found, concerned officers may represent immediately through respective CCO for due amendment. At the earliest officers represent, at the earliest List will be finalized. 

Regards 

Compassionate appointments

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 115/AIB/C/23                                                                                 Dt. 08.08.23

To,

Sh. Sanjay Kumar Agarwal,

Chairman, CBIC, North Block,

New Delhi.

Subject: Compassionate appointments.

Sir,

Kindly refer to the earlier requests of the Association on the above subject and also the consolidated instructions issued by the CBIC on compassionate appointments vide F.No.A.12012/52/2018-Ad.III.B Dt. 28.10.21. It is also brought to your kind notice that there are numerous applications pending for compassionate appointments in our CBIC all over India relating to pre as well as post COVID period.

2. It is further submitted with due regards that a number of officers have demised due to COVID pandemic who were the sole bread earner for the family. Such deaths have left the family in devastated condition needing urgently the due funds/earnings for livelihood. Under the unprecedented situation, these families are facing tremendous difficulties to survive in addition to facing the saddest moments of unfortunate demise of their earning hands.

 3. Under the situation, the specific relaxations are required to be given in r/o the enhancement of the compassionate appointment quota. No need to submit that it is an extraordinary situation requiring extraordinary action and relaxations. For the purpose, at least one-time measure is required to give appointment to the compassionate cases without any cap of 5% or so, so that even a single case is not left without appointment.

4. The compassionate appointment is an important issue and is to be taken up with the utmost seriousness. The main issue is the availability of very limited number of vacancies under this quota due to which a huge number cases are pending. This happens because the compassionate appointment can only be made against only 5% maximum quota of direct recruit Group C posts which mainly include MTS, Havildar, TA etc. in our CBIC. So, hardly any vacancies arise for this purpose due small strength of Group C officers in the CBIC.

5. So, 5% cap needs to be enhanced as per the situation especially in the CBIC where all posts with the Grade Pay of Rs. 4200/- and above are categorized as Group B or A, whereas the posts with Grade Pay of Rs. 4200/- and even Rs. 4600/- are still categorized as Group C in some departments including CBDT. In CBDT, the compassionate appointments are still made to the post of Inspector. Even in CSS, compassionate appointments are made to the post of Assistant (now Assistant Section Officer), a Group B non-gazetted post with the Grade Pay of Rs. 4600/-. Earlier, the compassionate appointments were also being made to the post of Inspector in the CBIC.

6. Accordingly, the demarcation for the purpose of compassionate appointment is required to be changed from Group C to Group B, non-gazetted or Grade Pay of Rs. 4600/-, whichever is higher. Group C demarcation was made when Group D posts also existed and the posts were classified as Group A, B, C and D. As on date, no Group D posts exists in the Central Govt. and the posts are classified only as Group A, B and C. So, there is no prudence of limiting the compassionate appointments only to Group C posts. Compassionate appointments should be made at least to the posts upto the level of Group B non-gazetted or equivalent, i.e., Inspector in our CBIC (as was in the past) like CBDT. It will also help to enhance the number of posts meant for compassionate quota.

7. Over and above, special relaxations for compassionate appointment exclusively for the dependents of COVID victims are required to be given without any ceiling. For other (non-COVID) cases also, the quota is required to be enhanced accordingly, so that no case for compassionate appointment is left pending. As a one-time measure, all of such cases may kindly be settled by giving compassionate appointments to the dependents of the deceased officers. It is also worth to submit that the CBDT vide letter F.No. 610/012021-TCB Dt. 08.05.21 written to their formations has already expedited the process of compassionate appointments particularly keeping in view the unfortunate demise of the officers under the COVID pandemic.

8. It is also worth to mention that the point based merit system devised by CBIC vide F.No.A.12012/52/2018-Ad.III.B Dt. 28.10.21 for processing the claims for compassionate appointment is unable to give the justice to the dependents of the Group B and A deceased officers. The points awarded against each parameter alongwith total merit points earned in the compassionate appointment cases should be applied separately and independently for all cadres by distributing the vacancies among these cadres in proportion to their cadre strength. Otherwise all vacancies, being too little in number in comparison to the total strength, will be exhausted in giving appointments to the dependents of Group C and erstwhile Group D officers only. The vacancies arising in each pay scale/Level are also required to be distributed among all cadres in due proportion for complete justice.

5. In view of above and considering the large number of applications pending for appointment on compassionate ground including death occurred due to corona pandemic, it is requested to kindly-

(i) Enhance the quota for appointment on compassionate ground as a one-time measure to give appointment to all pending cases without any cap, whether COVID cases or non-COVID cases.

(ii) Distribute the vacancies belonging to compassionate appointment in proportion of the strength of Group A, B and C cadres. 

(iii) Start a special drive on relaxed conditions for compassionate appointment to the dependents of the COVID victims for disposal of all such cases without any cap.

(iv) To enhance the quota exclusively for compassionate appointments from 5% or remove any such cap on regular basis after disposal of all pending cases.

(v) To make compassionate appointments upto the post of Inspector.

Thanking you,

Yours sincerely,

                                                                                                                                                

(HARPAL SINGH)

Secretary General.

Copy with the request of necessary action to:

(1) The Revenue Secretary, North Block, New Delhi.

(2) The DOPT Secretary, North Block, New Delhi.

(3) The Cabinet Secretary, President House, New Delhi.

Promotions against long term vacancies of Superintendent

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 114/AIB/A/23                                                                                Dt. 07.08.23

To,

The Chief Commissioner,

CGST Mumbai Zone,

Mumbai.

Sub: Promotions against long term vacancies of Superintendent-reg.

Sir,

With due regards, the Association came to know that the promotions to the post of Superintendent are being affected on ad-hoc basis in Mumbai Zone despite of the vacancies being long term. Further, such Superintendents are also not being given the benefit of the time scale in Level-9 (GP 5400 in PB2) after completion of four years of service.

2. Inviting your kind attention to the clarification issued by the CBEC (now CBIC) vide F.No.29014/4/2011-Ad.IIB Dt. 22.02.16 (enclosed herewith), it is submitted with due regards that the CBIC has clarified, “Ad-hoc vacancies can be resorted to where the vacancies are for a period less than one year. Vacancies arising on account of deputation for more than one year or on account of ad-hoc promotions accorded with the prior approval of competent authority beyond one year period will be taken for regular appointment.” Further, all the field officers have been advised to fill up long term vacancies in the grade of Superintendents on regular basis.

3. So, it is very clear that the promotions to the post of Superintendent are being affected on long term vacancies throughout the country including Mumbai Zone despite of being occurred on account of the ad-hoc promotions being affected for the post of Asstt. Commissioner. Thus, needless to re-iterate that the promotions on both posts, i.e., Superintendent and Asstt. Commissioner, are being affected against the long term vacancies and such promotions can no way be treated as “ad-hoc”.

4. Thus, all the promotions affected against the long term vacancies for the post of Superintendent in the Mumbai Zone are to be treated as “regular promotions” instead of “ad-hoc promotions”. Accordingly, all benefits of regular promotion including the grant of time scale/NFS/NFG/NFU after completion of four years service are to be granted to all of such Superintendents.

5. In view of above, it is requested to kindly-

(i) Treat all promotions, affected against long term vacancies of Superintendent, as regular.

(ii) To grant the benefit of time scale/NFS/NFG/NFU after completion of four years service to all of such Superintendents alongwith all benefits of regular promotion.

Thanking you,

Yours sincerely,

Encl: As above.                                                                                                                                  

(HARPAL SINGH)

Secretary General.

Equitable distribution of work among all cadres under GST

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 112/AIB/W/23                                                                               Dt. 03.08.23

To,

The Revenue Secretary,

North Block, New Delhi.

Sub: Equitable distribution of work among all cadres under GST.

Sir,

With due regards, the Association has to bring to your kind notice a matter of great concern regarding the scrutiny of GST returns and passing of assessment orders and also other GST related works.

2. The task of scrutinizing GST returns is assigned to Superintendents irrespective of the turnover involved. This task is very time consuming because of requiring a high level expertise including the analysis of financial documents such as invoices, credit notes/debit notes, input tax credits, supply details, nature of work, exemptions and so on. It is also worth to mention, as already communicated many times by the Association, that the Superintendents are already overburdened on account of looking after multiple charges and lack of infrastructure as well as manpower throughout the country and thus, they are forced to work under tremendous pressure and face hypertension.

3. It is further to submit that he Superintendents play a crucial role in the CBIC as GST module is Superintendent centric regarding all works. In addition to it, they are engaged whole day to prepare various statutory or non-statutory reports as being asked from them by the higher authorities per minute. The most of these reports are non-statutory in nature.

4. It is also worth to mention that Assistant/Deputy Commissioners, Joint/Additional Commissioners, Commissioners/Principal Commissioners and above draw hefty salaries and hold higher posts specifically because they are expected to be experts in tax administration. But it seems that they are busy in directing the Superintendents to prepare various statutory or non-statutory reports whole day instead of contributing their expertise for revenue/GST related works. They seem to be busy only in enjoying the various official or non-official facilities/amenities instead of bearing any responsibility or work allocation relating to revenue/GST. Even a newly recruited IRS officer first of all demands a personal vehicle & well decorated newly furnished room alongwith other amenities and is duly provided the same despite of the fact that the vehicles are entitled to only the Commissioner and above authorities. But, very amazingly, all of such authorities since the day of being recruited as IRS are enjoying such vehicles and other amenitis since very first day and also getting TA without bearing any responsibility relating to Govt. revenue/GST.  

5. In SGST and Income Tax, turnover limits are fixed for the assessment of taxpayers. However, in the Central Board of Indirect Taxes and Customs (CBIC), these officials are not actively involved in tasks requiring in-depth knowledge and expertise relating to GST despite of getting higher salaries on account of holding higher posts. Especially considering that GST is a relatively new law, it is essential that these higher officers take active part and bear the responsibility relating to revenue/GST work in proportion of their salaries to justify higher salaries.

6. Therefore, the scrutiny and assessment is required to be done as per turnover be fixed according to the post held in the department. After all, these officers are also the revenue officials and must demonstrate their expertise in administering tax laws effectively in the interest of revenue/GST. The implementation of such a system would not only ensure a more efficient scrutiny process but also promote a deeper sense of responsibility relating to GST laws among the higher authorities. This, in turn, would contribute to a smoother and more effective administration of GST across the country.

7. In view of above, it is requested to kindly distribute the revenue/GST related work equitably among all cadres like SGST and Income Tax not only to justify higher salaries being received by the higher officials but also for smooth tax administration in the GST era. The Association trusts that its request would be considered seriously and due steps would be taken to address the concerns raised in National interest.

Thanking you,

Yours sincerely,

                                                                                                                                                

(HARPAL SINGH)

Secretary General.

Copy with the request of necessary action to:

(1) The Hon’ble Prime Minister of India, South Block, New Delhi.

(2) The Hon’ble Finance Minister of India, North Block, New Delhi.

(3) The Hon’ble Minister of State (Revenue), Ministry of Finance, North Block, New Delhi.

Merger of AIASCT, Lucknow Customs with AIACTGEO

 

All India Seniority List of Central Excise/CGST Superintendents

 

ALL INDIA ASSOCIATION OF CENTRAL TAX

GAZETTED EXECUTIVE OFFICERS

(Earlier known as All India Association of Central Excise Gazetted Executive Officers)

Patron                                                                  Chief Patron                                                               Patron

A. Venkatesh                                                         Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                          Mob. 9868816290                                          Mob. 9313885411

President:                                         Address for communication:                                  Secretary General:

M. Loganathan                          Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                           Harpal Singh

Mob.8758262698     mail Id:aiacegeo2019@gmail.com       Site:cengoindia.blogspot.in    Mob.9717510598

Vice Presidents: B C Khatik, V Pagare  (Central) Diwakar Sahai, Sanjoy Gupta (East) Ashish Vajpayee, Amadul Islam (North) G Srinivas Reddy, P Ravichandran (South) R Keny, J B Parmar (West) Joint Secretaries: S P Pandey, T J Manojumon (Central) Subrata Adhikari, SiddharthTewari (East) Ramkesh Meena, S Sahai (West) Atul Kumar, R B Sahu (North) Bhoopesh, R V Raghunandan (South); All India Convener: A K Meena All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: M Kumar Organising Secretary: M Bajpai Liaison Secretary: N S Maheshwari North Zone Coordinator: Prabhakar Sharma Legal Coordinator: S Sabarwal Vigilance Coordinator: R K Singh South Zone Coordinator: U Sharma

(Recognised vide F.No.B-12017/17/2022-AD-IV A dt. 14.07.23 of CBIC, Govt. of India)

Ref. No. 109/AIB/S/23                                                                                 Dt. 01.08.23

To,

(1) The Chairman,                                          (2) The Member (P&A),

CBIC, North Block,                                        CBIC, North Block,                                       

New Delhi.                                                      New Delhi.

Sub: Issuance of All India Seniority List of Central Excise/CGST Superintendents.

Sir,

Kindly refer to the earlier representations of the Association on the subject matter.

2. As you know, it is submitted with due regards that the All India Seniority List of Central Excise/CGST Superintendents has been issued only upto 2011.

3. The Association believes that there exists no reason which prevents our CBIC to update and release the Seniority List for further years. It is also worth to mention that the promotions of our officers to Group ‘A’ are held up due to the want of the Seniority List without any fault on their part. Around 500 posts of Asstt. Commissioner are vacant as on date and our officers are forced to retire without promotion for the want of the due Seniority List.

4. In view of the above, it is requested that the All India Seniority List of Central Excise/CGST Superintendents beyond 2011 may kindly be issued at the earliest, so that no officer retires without promotion at least for the want of Seniority List.

Thanking you,

Yours sincerely,

                                                                                                                                                

(HARPAL SINGH)

Secretary General.

Copy with the request for necessary action to:

(1) The Hon’ble Finance Minister, North Block, New Delhi.

(2) The Hon’ble Minister of State (Revenue), Ministry of Finance, North Block, New Delhi.

(3) The Revenue Secretary, North Block, New Delhi.