The contention of the Indian Revenue Service (direct taxes) that the action by the recvenue department is an 'interference' is wholly wrong. It is intervention and not interference. The tax officers cannot be allowed to play havoc with the taxpayers.
The autonomy in regard to the function of the tax officers is in relation to bona fide action and not mala fide action. Mala fide means a fraudulent deception of another person, the intentional or malicious refusal to perform duty enjoined on him.
In this case, when the income tax officer raised a demand of some Rs 10,000 crore and refunded it on the next day, which falls in the next year, it is a clear case of deception of the government and the country to show that revenue target has been met. In the earlier regime this sort of practice deteriorated into 'tax terrorism'.
But the current finance minister has been genuinely trying to end this false realisation of revenue target and put a stop to perpetuating terrorism on taxpayers. At this point it is the duty of the citizens, and taxpayers in particular, to stand behind the finance minister and department of revenue so that this sort of falsifying the revenue target does not take place any more.
Sukumar Mukhopadhyay, New Delhi
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