TaxTMI 
TaxTMI 
TaxTMI 
Earlier article:
BUDGET RITUALS- some changes made more changes need to be explored like for HALWA CEREMONEY – VARIATION FOR LADDOO ,KHEER , KESAR PISTA RICE, FRUITS Etc. An Article By: - CA DEV KUMAR KOTHARI March 23, 2020
Welcome more changes:
Honourable FM madam has made another big change by adopting digital means for budget publication this is very good as it increases speed, easy handling safety and precautions in time of COVID19. Though this have been forced due to COVID 19 but now similar activities are being digitised and it is very good for health of people and also economy. By adopting ITES and expanding working through ITES many costs have been cut and productivity has been improved in many areas where adoption of ITES is possible.
Earlier article:
In my earlier article I had suggested many changes some of which need consideration. BT adopting HALWA ceremony, we can say that HALWA is treated as PRASAD or BHOG. HALWA is used as Prasad to Maa Durga for victory.
Between tax payers and government there should not be concept of VICTORY, rather it should be mutuality. Taxpayer must consider tax as a service charge for collective benefits derived from the society for which government spend money out of taxes collected.
VIVAD SE VISWAS (VSV) only indicative of fight between revenue and tax payers. In fact VSV is in true sense, a scheme for AVISWAS SE VISWAS KA NIDDAN SCHEME. This is so because there have been fights between revenue and taxpayers. By exercising their authority in unreasonable manner and by doubting taxpayers many additions and disallowances have been made by tax authorities, most of them have been deleted. What are not deleted is due to delaying practices by tax authorities in delaying justice.
I had not suggested any of my client to go for VSV, because I know that the issues pending in appeals are honest and bona fide disputes and will be won by taxpayer in due course. However, some of them has gone for VSV only because disputed tax is much less than the cost of litigation and not because the claim was not bona fide or was wrong.
Fighting attitude:
Various settlement schemes like KVSS or VSV are indicative of fighting attitude. Perhaps tax authorities also have in their soul and mind to seek blessings to win the fight with tax payers. That is why, perhaps HALWA CEREMONEY is celebrating- to start new fights and to win fights with tax payers.
A major part of litigation is by government and government UT this is nothing but result of FIGHTING ATTITUDE.
This need to be changed , I hope with prayers of Shri Ganesh as always at beginning and MAA Sarastati, MAA Lakshmi can make a change in mind set of tax authorities to gain sad buddhi and prosperity.
I hope that with change in mind set there will be more prosperity in governments and public both.
Exploring other kind of Prasad:
At cost of repetition and for easy reference I repeat some of my writings on this subject.
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.
Cleanliness of HALWA KARAI:
In my earlier article I had pointed out that the Karai is not clean. I had written to FM Madam also. This year in HALWA KARAI, there is some improvement in cleanliness, however, still it is not satisfactory. This may be due to reason that proper KARAI is not used and also because of careless attitude of workers who prepared HALWA and presented in the same KARAI in which , perhaps it was cooked. Some pictures of KARAI on the eve of HALWA CEREMONEY 2021 are taken from websites and shown below. We find that as the KARAI get more empty space, we find increasing lack of cleanliness. Perhaps top portion was taken more care of cleanliness in some pictures which were shot after cleaning.
