Tuesday, May 10, 2011

Representation for modifying Sec 80 DDD of Income Tax for Senior Citizens.


To                                                                                                     Date: 5-5-11.

The Appellate Authority & Director (TPL-II), R.No. 147G, Central Board of  Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001. 

Dear Sir,
Sub: Information in respect Of Action taken on my letter dt 26-8-10 by name to Finance Minister.
Ref: Your Speaking Order dt 19-4-11 received on 29-4-11 and CPIO`s letter no. 148/2/2011-SO (TPL) dt 27-4-11 received on 2-5-11.

Thank you very much for your above scholarly Speaking Order. I shall be thankful, if following submissions are sympathetically considered:-
1.      We had requested Finance Minister in our letter dt 26-8-10 to include various chronic diseases suffered by Senior Citizens due to ageing for including in Sec 80 DDB & Rule 11 DD and to increase the limit of Rs 60000 in view of high price of medicines. This was a representation and was required to be examined and replied in terms of Para 66 Of Office Manual (copy supplied by Ministry of Finance-Department of Economic Affairs under their letter no. 3/41/2009-RTI
dt 19-5-10 in compliance with CIC`s Decision no. CIC/AT/A/2010/000165 dt 30-4-10). Copy of Para 66 and extract of CIC`s Orders are enclosed as Annexure A. We shall be obliged, if proper examination & reply to this representation is given at an early date.
2.      As no reply was received for a long time, we had to spend money unnecessarily and file an Application under RTI as per Application dt 20-12-10. In this application, we had requested to give information i) as to what action was taken on our letter dt 26-8-10 to F.M., sending copies of notings and details of its dealing. Such information is not falling under confidential files pertaining to Budgetary Amendments and CIC`s decision dt 20-11-06 and 3-1-2007 mentioned by you may not be relevant to this simple representation and information requested can not be denied. No confidential materials/details prejudicial to the interest of the State exempted under Sec 8(1) (a) of RTI Act, 2005, as contended by you, has been asked. No conclusion/opinion etc mentioned by you has been asked. Information asked is in material form, as letter dt 26-8-10 must have been put on a file and decision must have been taken to send it to Direct Tax Code Section and for not replying to the Applicant etc. As per Sec 6(3) of RTI act, 2005, if information pertains to Direct Tax Code Section, copy of Application has to be sent to them, if that department is having another CPIO. As per directives, CPIO is a facilitator for Applicant and he has to help and guide the Applicant to get information. Ministry of Personnel, P.G. & P. has laid   down the Guide Lines and Instructions to be followed by A.A. also in their various directives.  Para 3 of their Memorandum no. 1/3/2008-IR dt 25-4-08 reads as under:-
What is Information:  Information is any material in any form. It includes records, documents, memos, e-mails, opinions,  advices,  press releases,  circulars,  orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form. It also includes information relating to any private body which can be accessed by the public authority under any law for the time being in force.
Para 5 of the same number Memorandum dt 25-4-08 reads as under:-
The Act gives the citizens a right to information at par with the Members of Parliament and the Members of State Legislatures. According to the Act, the information which cannot be denied to the Parliament or a State Legislature shall not be denied to any person.
Para 3 of their Memorandum no.10/23/2007-IR dt 9-7-07 reads as under:- 
Deciding appeals under the RTI Act is a quasi-judicial function. It is, therefore, necessary that the appellate authority should see to it that the justice is not only done but it should also appear to have been done. In order to do so, the order passed by the appellate authority should be a speaking order giving justification for the decision arrived at.
3.        Further information ii) is in respect of whether that letter was put up to F M and if not to what level, it was put up and relevant notings & orders of various authorities on dealing of that letter. This type of information is also not exempted and may kindly be given.
4.        Next information iii) is as to when reply to that letter shall be given. This may not be available in material form but Para 66 of Office Manual has to be followed and reply has to be given.
5.        Information iv) is about instructions available and followed by you for dealing with such representations addressed to F M by name and this information can not be denied.
6.        Information v) given by CPIO in his letter dt 27-4-11 in compliance of your Speaking Order may kindly be seen. We wanted to have information about considerations under which only 5 diseases were included from 1-4-03 and not all chronic diseases, which are prevalent in our country since quite long time and senior citizens having limited income can not afford. Para 28 of NPOP, 99 reads as under:-`` Taxation policies will reflect sensitivity to financial problems of older persons, which accelerate due to very high costs of medical & nursing care, …These and other proposal of tax relief will be considered.`` As per para 93 of the said Policy, each Ministry was required to prepare Action Plan and provide such reliefs. Your department did not take any initiative or action on this for 12 Full Years, resulting in no relief to your Elders. It is therefore requested to do needful on request dt 26-8-10 to FM.  
7.        Information vi) requested about E/Mails, all Applicants/citizens do not have computers and web sites are complicated and most of the time not up to date. Today, I tried to get your E/Mail but could not find it in your department`s web site. Even your address & telephone number etc are not available. Telephone numbers of Directors, TPL I & III are available but there is no mention of Director TPL II. In this connection, please, see para 14 of CIC`s Orders dt 30-4-10 to your Department of Economic Affairs in Annexure I and send E/mails of all concerned officers of your department.
Thanking You,
Yours Sincerely, (M.V.Ruparelia)  

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