ATTITUDE OF GRATITUDE By Adv: G.Jayaprakash

[jayaprakash gopinathan]

During the period of the pandemic, COVID-19, all are expected to have an attitude of gratitude towards the nation and to refrain from fiscal profligacy. Without realising the narrow time space available for elevated dais, officials create unbearable burden to the state by creating numerous high profile posts and establishments.  The words of Ratan Tata appeared in the Business world (14.01.2008) “ We all blame Government for regulations but we need to blame Government for letting vested interests manipulate policies to suit themselves”  might have been an innuendo against those business establishments that flourished during that period and the Ministers who colluded. However, it equally applies to the above actions of the officialdom also. Imparting training to its officials is an important concern of every Government and different academies are constituted by the Central and State Governments for that purpose. Considerable amount is also allotted for its functioning.

Shri. D.D. Rishi, former Chief Commissioner of Customs & Central Excise is held in high esteem for the wit and wisdom that came of his pen. His papers published in ICE Magazine, in different websites and print journals were sources of an alternative insight into the subjects relating to Central Indirect tax legislations. His paper on the necessity to prove the statement before a customs officer under Section 108 of the Customs Act, 1962 is yet to be addressed in its right perspective. The cartoons drawn by him were outstanding and its innuendos were to the point.  One of his recent postings in the face book shared by Dr. Awdhesh Singh, another retired Commissioner who is highly respected in the academic arena of today’s India is the reason for this paper and it relates to the Training Institute of CBIC. The  posting shared is :

             The Greatest Change that Corona will bring to our lives is the shift from class room education to online education.                

 May be because,the above tweet is shared by Dr.Awdhesh Singhji , the meeting I had with him at NACEN, Faridabad in 2011 during the course of a seminar on GST came to my mind and that in turn to the nostalgic memories of  training sessions at different Regional Training Institutes (prior to NACEN-NACIN) and Nacen came to mind including the induction course in 1975 at the RTI building at Broadway, Chennai. Officers from all the southern states and union territory of Pondicherry came together and shared their experiences. Classes were handled by well known senior officers of higher ranks and they were able to inculcate a feeling of pride for being a part of an esteemed organisation entrusted with the task of securing the financial territory of the nation. Later at Barnaby Road Institute, we had the fortune of being taught by Shri. V. Lakshmikumaran, then Assistant Collector, Madras collectorate who needs no introduction to the indirect tax law enthusiasts. Later NACEN was conceptualised and more regional centres were formed there by restricting training to the regional officers at their states by depriving an opportunity of interaction and sharing experiences between officers of different states. This also resulted in depriving the officers the benefit of hearing the best talented officers from different states. Later training Centres are  formed in each zones by incurring expenditure on infrastructure, a developing country like India can ill afford.

However, it appears, the KOVID-19 will pave way for rediscovering old practices in the training arena of officers of Indirect taxes also as is happening in other walks of life.  A centralised training institute will enable the department to cut the expenses and to curtail fiscal profligacy. A centralised class room from NACIN, Faridabad can cater to the officers of Customs, CGST and SGST. The best talents within the department and from outside can be sourced and utilised. It will also provide vide interactions between officers of different regions as was available during the RTI days. The deliberations being available in the site of NACEN will be a useful tool for solving any issues that may crop up in the field.    Trainings/ interactions can be made available to the assessees too by associating trade organisations.  As stated above, the greatest change corona will bring to the education sector is a shift from class room education to online education. It is a million dollar question whether such a change will happen with strong opposition from powerful lobbies. The closure of regional centres and introduction of centralised online training centres can save millions of Rupees monthly on rents and other expenses. It will enable to pool the real talents across the country to impart training to the officers. The best faculty can be augmented without their physical presence at the Institutes. The same can be made available throughout the country from single point (Not single source) as the authority deems it. The money that can be saved is enormous and will be a fitting attitude of gratitude to the nation which is under tremendous financial crunch due to Kovid -19 bleedings.

 It will also be a noble thought for the Hon’ble Minister of State for Finance (Revenue) to enquire about the innovative ways adopted by NACIN to reach out to the officers during this KOVID-19 lock out period since majority of the officers are remaining at home. I have read many senior lawyers sharing their time management during this Kovid-19. Self education through interactions and training of juniors are their prime concern. Whether any such initiatives were there on the part of the faculties at different Centres?  An attitude of gratitude alone paves ways for such innovations. Wallace Walter, American author of “The Science of getting rich” states

“Many people who order their lives rightly in all

Other ways are kept in poverty by their lack of gratitude”

“The daily practice of gratitude is one of the

conduits by which your wealth will come to you.

So it is highly necessary for those who secure the financial territory of the nation to follow an attitude of gratitude to secure the nation with wealth. This can be initiated by introducing centralised training of officers by disbanding class room trainings at different regions by introducing online training from single point. This will be an apt initiative for other Government agencies also to avoid financial profligacy.