TaxTMI 
TaxTMI 
TaxTMI 
Change made by Honorable Smt. Nirmala Sitharaman:
In course of presentation of her first Budget – the Budget of 2019-20 Madam changed culture of Brief Case to Red cloth folder (It is like BASANA- popularly known in accounting circles) , officials calls it Bahi Khata instead of Budget and says, it's an end of British times practice.
So there was an important change in budget rituals to bring it in accord with Indian culture relating to budgeting, accounting and record keeping.
FM Nirmala Sitharaman with budget in Basna (Khata Bahi bag)
FM Shri Arun Jailed with Budget in a Brief Case.
Halwa Ceremoney:
Another ceremony as a budget ritual continuing from old times is Halwa Ceremoney.
We saw HALWA KARAI (large pot having small bottom and large upper open portion) full of Halwa in websites depicting start of budgetary process.
FM Nirmala Sitharaman prays for offering Prasad.
FM Nirmala Sitharaman sharing Prasad of Halwa.
FM Shri Arun Jaitly taking Halwa.
FM Shri P. Chidambaram taking Halwa
Halwa as Prasad or Prasadam or bhog:
During Nav- ratri Pooja we popularly call KARAI KARNA a ceremony generally on either Asthami or Navmi ( or on some other day in some families) on which day we make HLAWA in KARAI and offer to goddess Durga as Prasad and then we eat bhojan including Prasad. On that day Puria are also cooked as part of Prasad or bhog.
Maa Durga is prayed for wellbeing of all and in all respect. However, pooja with Halwa Prasad is mainly considered for winnings battles.
As per past history we find that there is tug- of war like situation of litigation between Revenue Departments and Tax payers in various proceedings. Taxpayer is afraid of scrutiny assessment which is in fact a process of harassment. Because the tax authorities have lot of prejudices and they assume tax payer as chor. It is experienced that honest tax officers have different attitude, they do not have prejudices like dishonest officers have. ( This is because of psychological concepts of “ jo jaisa hota hai vesa he dusro ko samajhta hai” and choro ko sare najar aate hai chor).
The situation is just like to have opposite views in many cases. For example when assesse want to claim depreciation or higher depreciation tax authorities may deny the same and when assesse does not want to claim depreciation, tax authorities want to forcefully allow the same. This is only because of short-term tax gains by assesse or revenue gains by authorities. For both situations, matters faced litigation up to the Supreme Court and then we find different amendments about claim for depreciation.
So for this sort of situation where both sides have tightened belts for litigation, prayer for winning is important and therefore HALWA PRASAD is appropriate.
However, now-a-days, feelings and attitudes are changing on both sides. Revenue also want to reduce litigation and quick collection and tax payers also want to reduce litigation if a reasonable approach is adopted by revenue authorities and governments.
Exploring other kind of Prasad:
In view of changing attitude about relationship between tax authorities and tax payers, and about tax litigation it is time that other form of Prasad should be explored. Various Prasad of sweets, fruits, and mixers are in vogue, in large Pooja complete food is also considered Prasad or bhog. Some type of Prasad are also considered proper for particular Pooja and occasion or purpose.
For example some of kind of Prasad with pictures are given below:
Laddo – for Sri Ganesh and Lakshmi Poojan – for prosperity our government and public both need to be more prosperous.
Kesar-Pista or yellow sweet rice for Saraswati Pooja – for sad-buddhi (buddhi to bahut hai) . Our Tax authorities need more sad-buddhi to avoid un-necessary work and litigation.
Kheer – Kheer is considered as Prasad on occasion of Saraswati Pooja Krishna Pooja and Guru Purnima.
