Indirect tax ombudsman likely to help speed up work

In response to last week’s column, many readers have asked for more details regarding the Indirect Tax Ombudsman Guidelines, 2011 issued by the Finance Ministry. I give here the essential details.

The text of the Guidelines introduced with the objective of enabling the resolution of complaints relating to public grievances against the Customs, Central Excise and Service Tax Department and to facilitate the satisfaction or settlement of such complaints is available in the website cbec.gov.in, the official website of the Central Board of Excise and Customs (CBEC).

To start with, the Government of India has created 7 posts of Indirect Tax Ombudsman at New Delhi, Mumbai, Chennai, Kolkata, Bengaluru, Ahmedabad and Lucknow. The Ombudsman will be appointed on the recommendation of a Committee consisting of the Revenue Secretary, Chairman (CBEC) and the Member (Personnel & Vigilance) of CBEC. The selected person must be a serving officer, preferably of the Indian Revenue Service and must have held a post in the Government in the HAG pay scale of Rs 67,000 -79,000 on regular basis for at least one year or in a higher grade. The process of appointment is on.

The Ombudsman will be independent of CBEC and shall have powers to receive and consider complaints from taxpayers,  facilitate their satisfaction or settlement by agreement, through conciliation and mediation or by passing an ‘award’, call for any information from concerned authorities and suggest remedial measures for redressal of grievances. His duties shall include duty to protect individual taxpayer’s rights and to identify issues that increase the compliance burden or create problems for taxpayers, and to bring those issues to the attention of the CBEC and the Ministry of Finance. He shall also recommend action against delinquent officers.

Complaints can be made to Ombudsman about delays in grant of refunds or rebates, adjudication, registration, giving effect to appellate orders, release of seized books or documents, any undue preference in sending refunds, non-adherence to the rules prescribed for disbursement of drawback, non-acknowledgment of letters or documents, violation of instructions or circulars issued by CBEC etc.

Complaints can be made about non-adherence to prescribed working hours and unwarranted rude behaviour also.

No complaint can be made to the Ombudsman unless a representation has been made to the Grievance Cell of the concerned office or the authority superior to the person complained against and no response has been received for one month or the response is unsatisfactory. The complaint should be made within one year. The complaint should not be frivolous or vexatious or on any subject already settled by the Ombudsman. The complaint must be in writing or email followed by signed hardcopy. The proceedings before the Ombudsman will be summary in nature.

The Guidelines allow settlement of a complaint by agreement between the parties or by way of ‘award’. The Ombudsman can direct the authorities to expedite delayed matters or to perform the obligations or to apologise to the complainant. Token compensation of Rs 5,000/- can be awarded. If the complainant accepts the award within 15 days, the award shall be binding on the concerned authorities.

The institution of Ombudsman will provide an alternative channel to those who prefer not to resort to bribes to get their work done and may spur the concerned departments to attend to the grievances promptly and sincerely.   

email : tncr@sify.com