MY LATEST COLLECTION "GINNIE THE GEM " IS UNDER PRINT. FOR FURTHER DEAILS GO TO ''WHAT IS NEW'' PAGE OF THIS SITE.
Article 1 THE ACCOUNTABILITY.”
1. “Fate of 400 million people of the Country can not be left in hands of incompetent Rulers.”
2. “Population of the Country will cross a billion mark by end of this century.”
3. “Fifty percent of the population of the Country will die out of hunger and drought without food and water in the next twenty years.”
=Sir Winston Churchill.
Cabs are yellow and Crows are black everywhere. Our Country has remained a safe haven for Smugglers, drug-traffickers and tax-dodgers swindlers money launders and so on. If caught, all you have to do is to flutter few hundred-rupee bills and you are off the hook. In name of incentive for export etc, Export Oriented Units have crossed the limit in committing mal-practice. As per trade reports, as openly talked in inner circles, a merchant exporter took away home net fifteen crores with connivance of the Officers by taking an EOU unit. To us a sum of fifteen crores seems large, in the eyes of Government a sum of 1500 crores loss of revenue from EOUs is peanuts. Other raw material is quality yarns on lines of Japan yarn. There are agencies supplying the same in required quantity. All get enough of quality yarns without any duty paid on it. More and more processing units to process textile fabrics are coming up. Folding house, non-power units-in short all of them have made their arrangements with the local staff and pay one tenth of the duty and have not to worry. On a gate pass ten trips are considered a normal way of doing business. Odd and very high rates of duty have forced the trade to make their own arrangements to survive. Ready Printed Bill Books with fictitious name address phone number etc. of merchants is available in bookshops. Every-thing is streamlined standardized and accepted as normal way of life. Government loses millions and billions by way of duty evasion. Only forty percent of the duty is realized. In all other excise items same practice is adopted. Political climate of the country is responsible to allow the trade to cut corners to such a great extent. In no other country of the world such a helpless and hopeless situation exists. Since Independence we have received Billions of Aid, Grant Subsidy and Loans and help from International Agencies. The income from Excise duty and Customs has come more than the fixed targets for the last 50 years. Advalorem rates of duty were introduced to earn more revenue. For 50 years, the Government has widened the excise duty and customs net by enhancing duty rates. Revenue income has skyrocketed. Duty on newer items was introduced in every budget. The result is nothing is left now. It is time for the Government to take such measures that people would take interest in the activities of the state rather than being idle spectators to the methods of the state. Taxes were reviewed every year. Taxes have to be reviewed once in Five years for sake of stability and uniformity.
Our Country would have been number one rich country in the world. We joined the wrong block. We did not adopt policy of free market and competition. We burnt bridges with group of progressive nations. Rich in natural resources, blessed with strong family ties, and hard working people, we were destined to be a recognized nation in the world arena. These hopes have been tarnished by political corruption, civil unrest and faulty Government policies. Our Country is a sleeping Giant. Many countries of the world want to let sleeping giant sleep. But now this is not so. The sleeping giant has been aroused. Le Voix de la Populi. It is the Court of Last Resort. Voice of the People is FINAL. The Government will have to answer. We were in sound slumber for the last fifty years. The Government will have to publish a list of all aid help grant subsidy loans received and an account thereof as to how much of it was spent where and how much of it had lapsed unused. We have been repaying loans and interest on loans by which others had benefited. By now we would have been one of the wealthiest countries in the world.
By now we would have been moving in our private Helicopters. The Choppers would have taken place of cars automobiles. Most of us would own his own chopper. Car automobiles enabled us to move anywhere at our sweet will. Choppers will now replace cars etc. Airplanes have replaced the railways. Air-journey has challenged existence of railways. Choppers need to be modernized in point of view of low price safety and quality.
STOP PRESS. Herein below is a very sensational piece of information. As always the TIME is the first to report to its Readers that an unprecedented type of Bank Crisis is in the offing. Our Country is passing through a very serious Bank-Crisis worse than any Country in the world has ever witnessed or experienced. Every nook and corner of the village town and the city was gifted with a co-operative bank in the country. Banks were nationalized with a stroke of Pen in l969. The Bank sour loans scam has threatened the economic and financial Stability of the country. Loans were distributed as if they were a donation or a gift, or a charity. It has turned sour. They are not recovered. Nationalized Banks, Other important banks and Co-operative Banks run into Scams of millions and billions. Banks have been struggling with bad loan problem. Nobody speaks. Nobody wants to say the figure. All know. All murmur but keep quiet. If the economy faltered it could get worse. It is reliably learnt that more than half the loans have not been recovered. They are classified as non-performing and lost. Big banks are struggling with bad loans; small co-operative banks throughout the length and breath of the country are struggling to hide their faces avoiding contact. Co-operative banks disbursed huge loans to non-existent parties with fictitious guarantors. This is an understatement. They have funneled huge sums of money into state enterprises because of political pressure and or personal ties to the borrowers. The Bank Managers wanted to protect their jobs and their face in the local community and went on carrying out the wishes of Board of Directors. The Directors do not want to take the blame. They toss the blame on the Managers. Government has to promulgate an Ordinance on lines of MISA and send all of them first of all in jail behind the Bars. The Government will have to recapitalise the system. It may help for a while. It can not stop the hemorrhaging from bad non- collectable loans and by the end of theYear average capital adequacy ratio may fall around five percent, that is below the Eight percent of the global standard. Accountability is a powerful weapon. Use it. The bureaucrats shudder with name of accountability. The period of slogans is over.

---------------------------------------------------------------------------------------------------



“DAY OF JUDGMENT.”

“Reason will solve problems of Human condition.
Nothing is required and nothing will avail except a little, a very little clear Thinking.”
= J.M.Keynes.
The steps taken by the Finance Minister in the budget are of far reaching repercussions. They will have a salutary effect on the economy.
Following points are brought to His kind notice for consideration.
1.The Economy is skidding. All feel that Feeling. There are Scams in every field.
You have to be prepared to tackle them. They have covered everything. Take a Firm Hand. Money laundering, black marketing fake money black money, racketeers drugs traffickers have encircled the country in their grip. There is widespread evasion of duty.
Rates of duty are high. Some relief in lowering the rates of duty will go a long way.
2. The Tax Tribunal formation is overdue. There should be one Tribunal. The present one
be given a face-lift. It will be an Independent entity like other Tribunals.. The Tax Tribunal is formed under provisions of the Constitution. It will have a desired effect on the working of the Department. It will be a bold step on your part to give it a go-green signal.
3. The trade is far more advanced, speedy and resourceful than our staff. There should be
Surveillance Cells to pinpoint cases of under invoicing over invoicing etc. There is evasion of Excise Customs and Service Tax. It works out to forty percent. It relates to all Excisable commodity, Customs Service Tax, Import Export, EOUs, Airports, Seaports, Bonded Warehouses Cargo Complex, Containers Depots etc. The Surveillance Cells will help the staff to work better.
4. Fix responsibility. This is a powerful phrase. Presently majority of underhand activities are taking place because of laxity of control. We all know that Administration got awake with a jolt during the days of Emergency. Emergency was good or bad is not the issue here. During emergency Post Telegraphs Telephones Ports Airlines everything was shaken up. They had all arisen to the need of the day. Same condition is needed for today. They have to rise to the occasion. With existing tools available at hand Administration can be set right within the framework of the Constitution. There should be a will. Some syndicates & some groups like loose administration. They do not prefer tight administration. Drastic measures are necessary to set right the administration.
5.Syndicates exist in every sphere of administration trade and in every field of public utility. They are required to be identified and nabbed. Middlemen have captured the trade. Middlemen exist everywhere. They are the root cause of all hoarding black marketing and all that goes with it. They can paralyze the administration at their sweet will. They are able to disrupt the fixed channels of trade. They have their own lobby.
6. The Country Capital is the epicenter of all connections. There are specialists who are experts in Liaison job. They have pipeline in all fields. They have links access to any Office Department Section or even Ministry. Nothing is impossible for them.

7. The Company affairs need to be set right by fixing norms of Accountability of the CEO and Board of Directors in clear cut well defined terms. All sort of malpractice is
undertaken with the aid of Experts on the subject. Transparency is the dictum of the day.
CEOs Directors and Managing Directors (and not the petty staff doing clerical work) have to be held responsible for smuggling of goods both on the Excise and Customs side.

8. The Law Ministry has brought about an amendment in the Civil Procedure Code.
Every case has to be decided within the time frame, within one year. The same provision be made applicable to the Tribunal and the Adjudicating Authority. The Tribunal has all the trappings of a Civil Court. As far as possible the Tribunal may adhere to the provisions of the Civil Procedure Code. It is a healthy Practice.
9. The department of Excise and Customs needs a facelift. It is outdated in the present form. We are in the 2lst century. The approach the outlook the technique the image are all outdated. The department has to come out of its Police image. With advanced methods of collection of intelligence surveillance proper homework observation posts study of documents inter exchange of information with international and domestic agencies our airports seaports and land ports can function effectively. They may be manned with selected personnel. This will bring in a sophisticated approach to tackle the day to day issues without any pressure on the staff.
10.Computerization is done but it is like a beginning. Super computers must be
installed at Ministry level incorporating minute details of anything about everything about everybody. A network spread all over the country will go along way to reduce the present staff by a half. All business has to be transected through the computers.
Misery breeds hatred. Widening gap between rich and poor is key motivating element for
this hue and cry. There is no shortage of anything in the country. There is unequal distribution of power resources wealth etc. The fewer ones drive sophisticated vehicles and pollute the city whereas the larger unlucky ones starve to death. 20% of the affluent population controls 80% of country’s resources. The inequality and imbalance is reflected in a war between HAVS and HAVNOTS. The time bomb is tick ticking. We have to take notice of it. Rich got richer, poor poorer. Failure to use resources non-availability of funds unfulfilled targets lapse of loan amounts as unspent and paying interest on it in terms of rupee vs. dollar are responsible factors for today’s miseries. Government spending has grown at faster rate than increase in output. The increase in wages followed by increase in prices again followed by increase in wages is a vicious cycle that has spiraled up inequality all around. The Currency Coin is no longer worth its value. The Silver Coin we know of was a coin worth one tola of silver.
Running the administration is a cruel job. You have to axe it. The Head of the Electricity Board sacked all Chief Engineers, many Supdt.Engineers, a few dozen ExEn and innumerable Dy.Engineers and Overseers to set right administration of the Board. The Plant & 66KV line were commissioned at the same time completing transmission line upto the last point creating a world record. On the same day the Main plant was inaugurated lights were On at all points upto the final point.
It is openly talked in inner circles that a sum of three billion of one Custom Collector is
moving in bullion market for bringing gold in the Country.













------------------------------------------------------------------------------------------------------------
PERFUMES.

It is a multi-billion dollars business. Once upon a time France had its monopoly.
Now it is shared by other European Countries and the United States. In this field
stakes are high. Behind every great perfume there lies a big nose. You imagine a
perfume and its fragrance should come to your mind. Perfumes is Nature’s
gift of something rare that enlivens our senses and our mind. We have reduced it
to pure business form. Success of perfume begins with the bottle. It must be eye-
catching. It has to be rare-unseen here to before. The box likewise. Packing must be
attractive like the contents. Its sale runs on publicity. It is a craft not an art.
Marketing comes first, quality comes thereafter. It is a twenty billion dollars
business an year. Americans alone consume perfumes worth eight billions.

American Companies has invested billions of dollars in this business. In the
Year l973 US company put into market its brand Charlie-an American life
Style perfume, which has netted billions in US dollars and is still in demand.
Perfumes are a mixture of oils diluted with eighty to ninety percent of alcohol.
Perfumes are an accessory like jewelry. Some are conservative, some lively.
The fragrance should not shout. It has to be elegant, crisp and sophisticated.
Perfume is a promise in a bottle. “We sell hope.” It is an industry of myths.
It does not hold up in scrutiny of daylight. It is lot like show business. It is
reported Cleopatra of Egypt invited Mark Antony on her barge, which had
its sails soaked in perfumes. Nero, the Emperor of Rome used to bath in rose water.
Natural fragrance comes from musk of deer, plants and flowers. It takes 800
kgs. of rose flowers to make one kilo of rose oil concentrate. Jasmine smell
is a popular one. In our country female workers work in jasmine flower gardens
right very early in the morning to pluck them before sunrise. Sun rays
diminish the fragrant oils contained in jasmine flowers. Roughly ten lakh
jasmine flowers yield a kilo of jasmine oil concentrate. This costly reality
of natural perfumes has led to making of synthetic perfumes. In ancient
times many who could afford made their houses of sandal wood.

In the country we have availability of Toluene and Benzene at our oil refineries.
We have natural resources of flowers like rose jasmine daisy etc. We have many
Glass bottles manufacturing units. We have many paper and paper board box and
Cartons manufacturing units making eye catching boxes to wrap the perfume bottles.
Our perfumes must be well quality wise. It must smell well. It must last and not evaporate.
The smell must stay. Mankind is divided into different smell groups. Persons of similar taste of smell flock together. Nose is the smell organ that does it. Smell and memory are inter-woven. Sense of the smell is recorded in the backseat of the mind. It helps to identify a particular smell and link it to the memory of a particular person. Nose can identify a person on the basis of smell of his perfume. No other organ of the body possesses so quick an access to the mind.

Ancient world saw perfumes in shape of incense sticks and smoke of scented wood. Natural perfumes were made from musk of deer, from flowers herbs and mints basil etc. Males used to perfume their beard. Perfumes were made from spices saffron clove cardamom cinnamon peppermint dry fruits like almonds etc. depending upon its availability. Perfumes are a part of your self. It must not be gaudy. It must mix with your body not revealing as well as not concealing. It has to be natural as if it belonged to you. It should not shout. It should be calm quiet and awe inspiring. They are a promise in a bottle.

Saffron and musk smell is captivating. Musk is obtained from the
Navel of deer in the Mountain side. Musk deer carry a pouch of musk in
its navel. It is obtained by killing them. Now trend is for synthetic musk.
Saffron grows in the slopes of the Mountains and parts of the Country. Saffron
is purplish crocus that blooms over night. After snipping few buds of saffron,
fingers turn yellow which if not washed soon would remain stained for a few days.
Saffron is high in chronic natural dye whose color when diluted is
Mellow yellow insaffronal, which exudes an ambrosial aroma of
Sweet tobacco laced with an elixir. It is a practice to collect saffron from
a flower before the petals open up. It protects stigmas inside. Pulling
filaments from each bud are called process of deflowering. About 2400
Buds of saffron yield about two-ounce of green saffron. It is allowed to
dry. It turns pure saffron about an ounce fetching hundred dollars by our
Standard.

Let us examine the manufacture in terms of business profit and loss.
For example a quantity of one thousand liters of Benzene Toluene
May cost thirty thousand. Twenty thousand we allot to perfumes
Concentrates. Fifty thousand for bottle boxes taxes transportation
And publicity. In all it would cost a hundred thousand. Now let us see
what we gain. One thousand litres of Benzene or Toluene would make
ten thousand l00 ml bottles to be sold each at a price of hundred rupees.
It would fetch a sum of ten lakh against our investment of one lakh.
That is a profit margin of one to ten. Not a bad business. Worth going.
A.M.D.G.

---------------------------------------------------------------------------------------


IMPORT-EXPORT- some items of illegal traffic.

The following information is based on reports in magazines of different countries and collected being relevant and useful to our interest. It is put forth in good faith before the readers and the authorities for caution and remedial measures, in their own interest.

l. GEMS and PRECIOUS STONES. From Ceylon they find their way into the Country in need of it. When they are brought in, they are in raw form. In the Country they are cut trimmed polished and shined with special liquid. Our country is foremost in propounding theory of life after death. Our country is full of magic and mystery of good and bad deeds. The sum-total of bad and good deeds in the present life determines our future life. Mysticism was the backbone of the ancient philosophers and ancient schools. Now mysticism is spread over the world as of today, and found similar, almost alike to mysticism. Planets influence our life. Planet Jupiter has adverse sight and is in unfavorable position etc. and you are advised to wear Topaz stone of certain carats in the form of a gold ring. A topaz stone of 3 carats weighing 5 grams costs in silver coins l0 000, which in the USA costs that many in dollars. Similarly fortunetellers and palmists advise to wear nine stones representing nine planets in serious cases. These are being worn on fingers the nine stones studded in gold in form of a finger ring or in a gold pendent to be worn in a gold chain around the neck. Every man and woman suffers from insecurity. They wear such stones to protect themselves from evil effect of the planets. There is a huge market in this direction. Our stones go to every country of the world clandestinely causing enormous loss of revenue.
2. LUNNETS Lens of Cameras. Film industry is the biggest customer of such lens for picturing cine films with utmost clarity and brevity and shine. Such lens cost lakhs of rupees. The TV serials are pictured with such lens. Thereafter every film or TV serial has made it a point to use such lens for better effects and better results. Even video-photographers have been found ordering such lunnet type of lens. They are available in London Germany or France or Italy, in leading cities in Europe connected with films. Such lens has entered the Country in great number causing enormous loss of revenue to the exchequer.
3. CONTACT LENS and SPECTACLES FRAMES. Use of the Contact lens has been the fashion of the day. Days of wearing spectacles with thick frames and soda glasses have long gone. Now frames are thin tiny, attractive and available in various types and kinds. It is very costly. It has a lot of sale potential. Favorite places of import are US Canada London Paris and all other places of importance from tourist’s point of view in Europe.
4. BRASS ASH DROSS AND SKIMMINGS. CH.26. It is imported with the above description but is found to contain silver and brass ingots and pieces of other valuable metals. A few cities for the last five decades are place of cottage industry on lines of Japan where every family, every house is engaged in manufacture of tiny brass items like buttons, tiny parts of brass of electric pins plugs Holders and sockets etc. Its market exists in the Country’s Capital. The business runs in several crores of rupees.
5. CELL-PHONES. World has progressed in the direction of electronics and communication faculty. The world has become a small cyber-ball. New and new types of cell-phone instruments, very light, handy, in beautiful colors, size and shapes are put into market every day. Cell-phones with color pictures and light music are the choice of the youths. There is a mad craze for such sophisticated instruments. They are being dumped into the country beyond any scale and they sell like hot cakes in every nook and corner of every city in the country. Possessing the latest model of cell-phone is a status symbol.
6. UREA FERTILISERS. It is a true that such fertilizers are not available in open market for sale. Its movement is controlled and restricted. From the Urea Refinery from where they are manufactured, they are sent to approved agriculture depots for distribution to approved agriculturists and supply to the actual users namely the farmers through a registered agriculture Co-operative society. However it is a fact that all our neighboring countries procure said item of fertilizers through clandestine channels in abundant quantity.
7. HDPE & LDPE GRANULES. The Petro-phils ltd. is not in a position to meet with the demand of such granules. They are being imported from different countries in Europe. In Europe the price of one ton of such granules is about 250 US $ per ton. Consignments in steamer-load is sent direct to the Ports of Import. The Importer opens up an office in Singapore and issues a bill of purchase of such goods at 50 US $ per ton and such lower value invoice is accepted for purposes of determining the import duty. This practice was in vogue for the last 20 years.
8. SALE OF PARTS OF HUMAN BODY. On the Internet, there are special agencies contacting persons needing private parts of human beings. Kidney transplants is one of the roaring trades. Poor people are lured to Donate one kidney from the body at nominal price. There are nursing homes in the country that have list of patients in need of such private parts of human beings. All is done with utmost care and secrecy. You have to see the co--ordinator for insight.
9. PARTS OF BODY OF WILD ANIMALS.
Skin and private parts of body of wild animals, lions tigers leopards are in good demand in Chinese influenced countries. Their bones are crushed and powdered and sold at enormous price for strength and vitality. Elephants ivory tusks was once upon a roaring
trade. Private parts of body of wild animals like jackals hounds stallions sharks alligators
are collected dried and treated for human consumption for vitality strength to human body, as sex-stimulants and sold as medicines for eradication of sexual impotency.
10. GENERAL ITEMS.
An important source of smuggling is clandestine removal of sandalwood and other important forest woods, and kinds, plants vegetables useful as medicines for human beings. All our wild life has been already extinguished. Now you do not notice birds
flying in the sky. Eagles vultures Crows Cranes Doves Pigeons are on a decrease. They are being killed. Peacocks were killed for their flesh and for their skin for ladies gloves. Serpent skins are popular for making ladies fancy items there from.
----------------------------------------------------------------------------------------------------------------

SMUGGLING.

Import -Export is the backbone of a country’s economy.
Since childhood we are hearing of Smuggling. What is smuggling?
Any import -export undertaken contrary to the provisions of Law of a Country is smuggling as per popular belief.

Smuggling is of different kinds. E.g.
1. Smuggling of individual persons.
2. Smuggling of Animals, .Horses.
3. Smuggling of Currency Notes.
4 Smuggling of Gold Silver Diamonds.
5. Smuggling of Antique. Rare Painting.

Section 2(39) of the Customs Act defines Smuggling as:
“Smuggling in relation to any goods means any act or omission which will render such goods liable for confiscation under sections 111 and 113 of the Act.”

Section 111 of the Act lays down that any goods improperly imported into the country from another country shall be liable to confiscation.

Section 113 of the Act lays down that any goods improperly exported out of the country
shall be liable to confiscation.
Therefore Smuggling relates to Goods. Let us examine Goods.
Section 2(22) of the said act defines Goods as:
“Goods” include:
l. Vessels Aircraft and vehicles.
2. Stores.
3. Baggage.
4. Currency and Negotiable instruments.
5. Any other kind of movable property.

Thus as per definition of ‘Goods’ at sr.nos. 1 to 5 sec. 2(22) as above:
1. Act of harboring boatload of fugitives Individuals Persons into the Country or taking
out of the country such individuals can not be termed as Smuggling not being Goods.
It may be an offence under Immigration/Emigration.
2. The act of bringing into the Country from a foreign country or taking out of the country boatload of horses would be termed as Smuggling. Horses are chattel is movable property. Tariff provides Animals in Chapter I.

3. The act of bringing currency notes would be termed as Smuggling in light of Section 2(22) 4 above.
4. The act of bringing gold silver diamonds would be termed as Smuggling in light of
Section 2(22) 5 above.
5.The act of bringing into the Country Antique rare paintings would be termed as Smuggling in light of Section 2(22) 5 above. Antique means an object that has been in existence for not less than one hundred years.

Our ancestors were going in Ships to far off Countries taking with them eatables rice
Wheat spices textile vegetables to Iran Basra Aden and all ports of Africa East Coast.
In return they used to bring with them from their Persian Rugs Dry-fruits palm dates etc.
On our West Coast we have some good ports. They are the gateway of our country.
We had a lot of trade with the present Gulf Countries and African Countries. Our trade was spread up to Burma Java Sumatra Lanka and far off islands through other ports.

Prior to 1948 ships loaded with cane baskets filled with palm dates from Basra used to land at the Port. The job of Port Officer was to segregate baskets of palm dates distinctly marked with black marks. Under layer of palm dates there were sent gold biscuits. This went on even after 1948 until it was nabbed by arresting the carrier of landed goods in fifties.
From Argentina a consignment of 200 alligators was ushered into the country and traced from the City for alligator skins.
The Country is a safe Haven for drug traffickers and smugglers. If caught in other
Countries the punishment is severe and instant. In our country the procedure
to convict is lengthy and expensive. Our loose administration has cost us a lot.
Government has to seriously tighten up the things. Supervisory Officers have
a responsible role to play. Our Baasmati biryani rice, textiles biris paan 120 jarda
Tobacco medicines are regular items of export to countries with our common borders.
In exchange our man at border gets drugs gold etc. Near one border town there are rows of air conditioned shops at desert points to finalize the bid. Every nook and corner remote place there are tablets making machines making mendrex and such tablets.
Our men have been responsible to wave our Laws. There is no respect for our Rules and Regulations. They can be relaxed turned twisted and interpreted in any manner as pleased. Nobody is worried.
The Leaders are worried for their posts. They shout at the Top of their Voice.
“All is well.” “Don’t worry.” “Be happy.” “We are ready to meet with any challenge.”
“ We are well prepared.” And things are going on and on and so on and so forth.
Let us see how long the myth lasts.

-------------------------------------------------------------------------------------------------------------
Internet and Technology.

Item Worldwide in US $ Asia Pacific in US $
1. IT Spending 800 Billion 80 Billion
2. Internet Commerce 1.5 Trillion 180 Billion
3. Telecom Services Revenue 900 Billion 120 Billion
In Nos In Nos
4. No. of Cell Phones 1.5 Billion 400 Million
5. No. of PCs 600 Million 100 Million
6. No. of Internet Users 700 Million 150 Million
7. Mobile Internet Users 200 Million 25 Million

1. “Give me enough medals, I will win you the wars.” Napolean Bonaparte
2. “On the horns of a dilemma? Grab dilemma by the horns.”
3. “One chance in I.T. industry is an eternity.”

The ‘Time’ magazine in the first issue of January 1983, conferred, “Man of the year” honour with a different one;” “the machine of the year “the PC, personal computer.” The same week, Internet was launched in USA. The personal computer and the Internet allowed a gateway to world “ information, never envisioned 20 years ago. It changed the way, we did business, the way we bought; the way we sold; and the way we were getting entertained. Now after 20 years, we are heading towards digital world creation “ we have halfway reached there almost. Many billions worth product sales await, not to mention services. This is the position in the developed world. Most of the rest of the world is getting just started. Several things need to happen before a shift from analogue to digital world is complete. One is that every home must have a digital TV. This will lead to video and web-conferencing by us all. We need a few new generations of cell phones and hand-held computers (palm computers) combined with widespread broadband wireless. The advancement will prove very interesting and lively. Let us examine the chronological sequence of events.

1. Radio and telephone we know have changed our life.

2. Tape recorder had a leading edge in the year 1946. It was regarded with awe, on par with today’s web-phones. Tokyo Tusin Kogyo (now Sony) had done it. In USA, Minnesota Mining and Manufacturing (now 3M) made magnetic tape that recorded sound and were in their way to making the tape recorder. Tokyo Tusin were fumbling with the idea of using plastic to make magnetic tape for recording but it was scarce in Japan. Tokyo Tusin (Sony) oxidized oxalic ferrite which when burnt turned into Ferrous Oxide. They had the recorder. Only the tape was the problem which got solved.

History is a story of winners. History is written by winners. Brain is a muscle like any other muscle in the body. It can be trained, taught, worked upon and improved; charged, recharged, over-charged, pressurized, taxed, burdened, used, reused, over-used in order to bring it to a level of perfection. Rigorous exercise to the brain cells has caused wonderful results. For example, let us begin with a simple illustration. You want to remember the name of a place you have visited. It has disappeared. You do not find it, howsoever you try to remember it. Do not worry. When you are free, devote it ten minutes; for remembering name of the place you’ve visited. Sit tight, only exert your brain cells to remember it; do not allow any other thoughts to enter the mind. Ten minutes are over. Leave it. Resume your normal activity. The sub-conscious mind is already working on it and like a lightening; the name of the place you wanted would appear in your memory screen, within 24 hours. Computer is an improved version of our brain. Computer knows how the mind works; how the mind forgets etc, etc. computers are intended to assist the mind of a human being anticipating his follies, his short-comings;

3. Intel introduced world’s first microprocessor in 1971.

4. French company ‘Micral’ introduced first commercial microcomputer, (personal computers were so termed then) and priced it at US $ 1400/- per piece.

5. USA made computer kit hit market in 1976.

6. Apple, IBM sold one million computers in a year.

There is no question PC has become the most valuable business tool; rather a significant media tool for individuals. The number of PC makers vaulted from two-dozen in 1980 to 100 in 1982 and total sales of computers of 2 billion to 5 billion pcs. Stories of fortune and failure are many and often dramatic. Gary Kildall made the first computer operating system; but was outwitted by bill Gates and his Microsoft struck technical deal of the century; licensing disk operating system (DOS for short) for use in IBM personal computer. The Time magazine (article aforesaid mentioned) 20 years ago, predicted there would be 80 million pieces of computers worldwide by the year 2000. That projection was 520 millions pieces short; as worldwide sale ran into 600 million pieces of computers.

7. Next step in the digital revolution will be the wide spread use if TV digital sets and advanced cell phones and hand held systems from Nokia.

8. Digital cards. Digital reforms. Digital signature. Digital business. Digital customers. Digital bank. Digital currency. E-Bank, E-Economy, E-Business have revolutionized our way of life.
9. It took Marconi radio 40 years to reach 40 million customers. It took Internet 6 years to reach 400 million customers.

USA, England, Canada have made full proof laws to make E-commerce a success. They have created a huge force of commandos to combat any emergency at the hands of hackers and unwanted elements. Records are kept of what is coming and what’s going. Careful scrutiny of the records is a must for every nation.

10. Sign of recovery is evident in the Asia Pacific side with the Information Technology market expected to grow by 12% this year on account of infrastructure upgrade and market is expected to grow by 12% over the past year in constant US $ terms and will be worth USA $80 billion by the end of the year 2003.

11. Hardware segment PCs low and mid-range servers and LAN hardware are expected to rebound, compared to their low profile in 2002. Converged hand held phones and such devices and network-attached storage will rapidly grow. Digital imaging; printing will be on a rise. Wireless LANs will gain significant traction in enterprises.

12. Growth in software will be driven via modular implementation and by software that simplifies operations. Resource optimization, virtualization and need for enhanced security; business community will also drive market growth. Focus will be more on smaller projects. Top companies will ride wave of cost cutting and would emerge on the global scene as a formidable challenge.

13. Tele-communications services in the country will continue its growth momentum driven by more and more deregulation and bent-up demand, in other countries.

14. VOIP services will gain traction and will be seriously evaluated by organizations in 2003.

15. Broadband will continue to proliferate driven by lower prices, competition and exploding online gaming phenomenon in the country. The industry will enter a new decade of growth.

16. Tele-communication services will grow up to 12% over the past year despite global melt down in this sector. Wireless LANs will gain traction continued demand from enterprises segment as well as proliferation of hotspots would drive growth in this year.

17. Top companies such as TC, Infosys, Vipro, Satyam computer services will emerge as key global players riding on the global wave of cost cutting.

18. Network storage market in the country will cross US $ 1 billion.

19. Linux will gain acceptance in enterprises and will sit into the space dominated by Unix.

20. Online gaming will emerge as a major application that will drive demand from broadband services.

21. Merger of handset converged handheld device. Market will witness mass emergence and adoption and will grow by 88% in terms of shipments over past year.

22. By the end of the year digital images captured per day by scanners, cameras and devices will surpass number of images captured on film; but the industry will still center on film.

23. Focus on business continuity and security solutions will escalate given the threat of terrorism, virus, and cyber war, cyber terrorism.


------------------------------------------------------------------------------------------------------------














INDIA STAR POWER
MISS INDIA AND FLORIDA.
MADHURI DIXIT. WORLD’S TOP LEADING LADY.
MADHURI PATI GRIHAM YAATI.

If you saw her strolling around in Palm Beach you might be excused
as you are a nut, for not recognizing Madhuri Dixit, one of the
Planet’s a most famous movie star. For the last 20 years Madhuri 37, rocked
India, Pakistan, Bangladesh, Nepal, Afghanistan, Dubai Maskat, Saudi Arabia
Iran, Iraq, Burma Philipines Singapore Hong Kong London New York etc. as
a Top No.1 Heroin of the Indian screen. Her face, her smile her every movement
made her an immortal actress in hearts of millions-old young and children of both genders.

She went unrecognized when visiting the Montreal Olympics Stadium in the cold atmosphere of minus fifteen. Her husband, Ram an Indian doctor came to
States in the sixties to study medicine. He stayed away in the same institution as a practicing physician. When he happened to marry her, he was unaware of the fame of the fabulous legendary lady.

Madhuri says she is still surprised by twist of the fate that vaulted her to the top of
Indian star firmament since l982 earning top billing in films on lines of super mega stars.
She is Nutan Mala Madhubala Meena Kumari combined in one. No. She can not be compared. She says she likes to be her own. She is Madhuri herself, and not a shadow of
Past celebrities.

She was searched from Kashmir. She was seen in a departmental store selecting books and other items in Srinagar. She was followed and traced to an important IAS officer’s house visiting the officer’s wife Jaya Jetley and camping with them. Ghai was on a look out for a rare face. He saw in her face such a face seeing which all past faces faded in oblivion.

“ I never thought, I would be an actress.”-She says.
“ I really feel that everything came like a dream.” She adds.
“ Sometimes I am sitting down alone and I can’t believe it.” She tells.
“ I believe that there is something like Luck in this world.” She says.
“ I can say. I was Lucky.” She finally sums up.
“ I was blessed and have this destiny laid down on me.” She added last minute.
“ It is amazing.” She further added while going.

Madhuri’s serendipitous rise to glory started in ‘82 when as a college-student
she was persuaded to participate in the Srinagar festival celebrations. She was spotted by Ghai instantly. After begging the crown of Srinagar cultural festival, she dashed into Bollywood filmdom. She was offered various roles in important films against top-stars.

Kashmir was Madhuri’s first trip away. She had never left her place and she was under parental custody under strict disciplinary atmosphere. She was happy to be in Srinagar
in awe of the place seeing the lake and the houseboats and all the greenery all around.
Her film experience consisted of a one-minute screen test by Ghai, she found herself
continuously engaged in films after films after Teejab and all that followed, a rare chance in a system that generally requires actors to apprentice in afternoon soaps. She was a domestic loving house caged girl, here suddenly doing movies. She adapted and adjusted her to the new environment by her natural and normal behavior. It was pretty awesome considering that she did not speak the Hindi language like her mother tongue. Her language skills improved thereafter to the extent that she can be at home in Hindi
conversation.

After making very famous Hindi films, She who shuns limos, fancy clothes and make-up, she dreams driving her Fiat on the Marine Lines -Juhu sea phase highway, found herself hounded by the gossip-mongering press. Her spot in the Indian Film totem pole is high enough to merit any wild rumors about her romantic life as well as getting tailed around where ever she happened to go by the news reporters.. She remembers how she had worn a burkka and had gone to see her film in Maratha Mandir. She says her name was linked with a cricket-player that was an acquaintance, He was already a son-in-law of the Jetley family. She had attended their marriage reception and they were together with the Prime Minister and the married couple.
She is business wise. She did not make the mistake. She learnt that the audience does not consider a giving birth lady as their idol, and it is not considered a brilliant career move.
They could not comprehend her having a baby though she got married. Many thought after the marriage that she would have to shoot mother-roles. She confirmed the conception by not being a mother of a child. She describes her roles as emotion roller coasters in which she portrays the sophisticated witty female of the present day generation. She had never a chance to portray controversial roles except her role in DEVDAAS. Her journey in the filmdom has remained smooth and flowing. She has not begged awards in comparison to other film stars, yet despite this fact, she is the most favorite of more than half of the population of the world who knows who she is and what she is. LONG LIVE MADHURI. You will be always missed by your fans.

---------------------------------------------------------------------------------------------------------------
PETROL

Reports indicate that the Organization of OIL Producing Countries (OPEC) have
Increased their Crude-Oil production. The Minister had assured to reduce the prices.
No steps are taken so far. We have been paying very high prices of Petrol in a way difficult to afford. Car-drivers are attacked from all fronts. Excise Tax Road Tax Municipal Tax Sales Tax is paid when a new car is purchased. Interest and High loan installments every month is already a headache. Traffic Tickets fines is a new burden.
Thefts from cars are a routine. Insurance rates have been increased many-fold. Under the circumstances it is a pity that the Government has been increasing petrol prices more often than not. In such a tense climate a motorist will have to continue to pay the high price of petrol on account of Government’s abusive management of an essential product that has a direct bearing on public-mobility and an impact on the nation’s economy. If there will be more hue and cries, the Minister would announce a Committee to study the reasons behind the increase. With huge amount spent after formation of the Committee
It is doubtful whether its findings would prove stereotyped that the OPEC country control the prices of petrol and the taxes play an important part in development of all programs of the country and that nothing could be done in the matter. This is nothing but an attempt to thwart a problem and tomfool the people who have elected them. In reality the Committee is an attempt to divert the attention from the real problem which is the unacceptable part that taxes play in petrol prices. What everyone should know is that Taxes are the essential elements over which the Government has control. When compared the petrol price before and after taxes, Government collects more than half the price of the petrol as taxes on each liter of petrol. This is lucrative for the Government but intolerable for the consumers
It is suggested that details of taxes, dealer’s commission and raw petrol prices should be posted at the Petrol Pumps. The first should be the cost of the petrol itself, which includes acquisition transport refining the crude and cost involved in distributing shipping selling the petrol at retail level. When the posted price is 28 rupees a liter, fifteen rupees go towards taxes plus dealer’s commission per liter. Plus he admixes
Kerosene 1000 liters in ten thousand liters of one tanker he receives in his premises.
The tricks the petrol pump boys’ play is known to all of us. All this is due to the fact that there is no fear of Law. There is no Law enforcement agency. Petrol Pumps are allotted to highly Influential lot of the society who had a God Father to save them. They do all sorts of Tricks and get away with it. The cost of tyre and tubes has gone high beyond reach. Spare parts of cars cost too much. It is time now we give up driving and revert back to the use of bicycles and such other means of transport. We shall have to cultivate habit of walking short distances to finish the work. If people were to boycott cars and
Petrol driven vehicles, these fellows would come to their senses. This is the only way to
Make them realize of our anger and discontent at their shortsighted policy.


----------------------------------------------------------------------------------------------------------



REDUCE THE TAX BURDEN.

On behalf of the readers, we well come the new Finance Minister. We wish him every success.
Following facts relating to indirect taxes are brought to his kind notice. Some bold measures at your hands will help the industry and community at large.

With the advent of computers, Internet and fast communication facilities, the world has changed. Methods of trade have changed. Everything is changed. Relations have changed. Pattern has changed. Outlook has changed. Generation gap is seen at every stage of the trade. We have to change. The Excise Customs structure is now due for a change. Computers are good servants, bad masters. They are not decorative pieces of status symbol to decorate the office. They have to be used abused exploited to their maximum.

The Enforcement and Collection of duty needs to be given to independent agencies both for customs and excise. Accountability is a powerful weapon. Use it. You will notice desired effect. All would fall in line. This is not the end. This is not the beginning. This is end of the beginning, time to deliver. Lost opportunities do not come again. Government services are required to be privatized. Hire and fire is the policy of the day. Reduce the administrative expenditure. Put cuts curbs and controls on spending. You are here not for a popularity show. You are here for some drastic bitter steps to curb the wasteful expenditure. You have to be tough. You may form a coterie of your trusted Lieutenants who should report actual reality and suggest a practical way out of it.

1. The burden of rates of duties being high has been responsible for evasion of duty.
Duty rates need to be reduced streamlined or at least restructured. Lower rates of duty
Will bring in more collection.

2. With the dumping of Chinese goods in the market, our industries have been put on the defensive. This factor has to be taken into account for reducing the burden of duty on our industries.

3. The control and visits of the officers to the factories still needs to be minimized. On an average 12 Inspectors from various departments have been visiting the manufacturer.
4. With the coming of Computers and Internet, money transfer has been faster safer and reliable. The method of payment of duty in the nominated banks is as old as Aristotle. It is lengthy tiresome and outdated. In the Customhouse in Metropolitan cities, there exists departmental Bank for receipt of customs payments. Such a facility is necessary in almost all-important cities of the country. The collection of duty, payment of duty procedure needs to be simplified to a great extent. We have now entered an era of information technology.
The present system needs a change. The procedure for payment of central excise sums is lengthy and risky. There is day to day hardships experienced by the trade. Now the penal provisions relating to bounce of checks has been made very stringent and a penal offence. Now there is no possibility of Assesses writing check without balance in their bank account. In the event of a bank strike riots or other disturbances in the city, the manufacturer can write out a check in the name of the Accounts officer of his area mail it to him and take credit in his books of accounts. This practice needs to be introduced as a regular feature. On-line money transfer can be considered. Payment of duties by way of preparing four copies of TR-6 chalans needs to be simplified. The chalans could be presented to any nationalized bank. At present it has to be presented at a nominated focal bank.
Too many Heads of Accounts come in the way of easy payment of duty procedure.
5. Invoice value should be accepted as value for determination for payment of duty.
6. The export-import procedure needs to be overhauled completely. The Bill-of-Entry after presenting has to pass innumerable stages of entries into records, checks and counter-checks before reaching the Appraiser.
7. Formation of Tax Tribunal is overdue. This needs your immediate attention.
8.The recent amendment in Civil Procedure Code has laid down time limit for disposal of cases to be followed by the Courts. The same provisions mutatis mutandis may be made application to the Tax Tribunal, and other adjudicating authorities.
All eyes are focused on your performance. People are fed up of high prices. Burden of taxes is high. The practice of increasing rates of duties on commodities and rates of taxes on individuals continues. Now a state of saturation has reached. For expanding the tax-net Government shall have to devise some other schemes like bringing out hidden gold from public, nationalize Temple’s etc. Development of Tourism, organizing Congress meets by inviting Heads of different religions; thereby millions of their followers spread over the world would visit the Country. New ideas have to be developed. Poor have gone poorer, and rich, more rich. Concentration of wealth has gone in hands of a few.
In Sixties the TIME published a list of about hundred individuals- majorities of them flourished due to political shelter- that they interfered in anything and everything of welfare of nation for personal gains. To day this list would run into several thousands who are responsible for present day mess. They are all white-collar thieves. Catch hold of them. There will be peace for at least ten years to come.
It would be in the fitness of things to examine to review the notifications regarding the hike in duties. Taxes must be levied in such a way that its impact may not be felt, it must be practical to be collected etc. at retail stage, implementing the VAT. We need a team of experts in the Ministry for a flat ten years to run the administration in a high handed way to set right affairs of the country once and for all.
The country is in grip of black money and fake money. Foreign agencies have been at work for years to push themselves into our country to break its economy and administration. Chaos is about to be created by these agencies. Out side nations have been waiting for a split from within.

----------------------------------------------------------------------------------------------------------


SOAP.
------------------------------------------------------------------------------------------------------------
Cleanliness is next to Godliness.
A good Soap is wonderful for Cleanliness. We can’t do without it. But misuse of soap is a sure way to ruin the skin.
Anything in Excess is Poison. Excessive use of Soap is like poison to the skin.
“Consumption of Soap is a Measure of Health Wealth Civilization and Purity of their People.” =Pears Soap Advertisement.
------------------------------------------------------------------------------------------------------------
It is said Soap was invented in the end of the Nineteenth Century. Human life changed with it. Pears Lux Lifebouy Mysore sandalwood was leading brands of Toilet soap.
Tata Swastik bar, 501 Soap bar Sunlight was popular as washing Soap. Pears soap
Cakes were items of joy and luxury. Lifeboat was common man’s piece of soap to
keep him hygienically clean. Soap was considered need of the day.

Invention of soap was termed as “ Birth of Civilization” in Western countries.
Our Country was already aware of soap qualities in plants and herbs to clean the skin. Before hundreds of years our forefathers were using various herbal products oils fats and clay to clean the skin. The ladies were using certain vegetable plant seeds as
effective shampoo for hair care. Certain plant leaves were boiled in water.
The liquid was used as an effective detergent from hygienically point of view. Sandalwood paste was a good deodorant agent. Flower paste flower oil were available in abundance. Ancient Ayurvedic texts mention Sandalwood and Shikakai soap for skin and hair care made from sandalwood oil and other vegetable ingredients.

Soap was included in the Excise tariff. The definition of Soap included goods commercially known as Soap was covered under tariff item 15 of the first schedule to the Act. Only Power operated units were licensed under Excise control and liable to duty. Soap comprised of two varieties at the relevant time. Viz.
l. Toilet Soap.
2. Laundry Soap.
With the advent of soda ash H-acid and acid slurry making units, detergent powder detergent cakes came into market. Shampoos shaving cream were classified under different chapter heading as they were not covered under the above definition of Soap. Scouring powder washing powder dishwashing powder all sorts of powders came into existence for different use to clean different items.

The detergent cake, powder units operated with the aid of power were liable to excise duty. Brand name Powder units with thousands of tons of detergent powder production were treated as non-power operated units not paying any duty. It was finally in the year 1988 that the power operated criteria was removed and all units irrespective of the fact whether they were power operated or not had to pay duty. Smaller units got benefit of availing Small-Scale Industries exemption by following its procedure.
People have to use appropriate soaps for skin hair dishes floors clothes and so on. There is Liquid soap for instant hands washing, Powder soap for cleaning clothes and other uses, Carbolic soap anti dandruff soap in cakes form for care of skin and hair etc. Toilet soap in different fragrance is for care of the skin. Baby soap is for tender baby skin.

It was feared that with the switch over of mankind from dirt roads to paved roads,
from horses to cars, from coal-fire to gas stoves, from oil lamps to electric lamps
from hand fans to air conditioners would mean less need of soap. This belief has proved futile. Every year despite the new inventions of human comfort use of soap has increased. We have turned soap-conscious. We are always on a look out for new brand of soap.

Production of popular brand washing powders is at its record high for the last many years. American Companies Tide Arctic Power have been sending offers for their Partnership. The media, High Commissioners, Consulates have not done justice to such gigantic manufacturing units. They have not projected them before the world for their production capacity marketing and sales. Our companies are satisfying the need of a billion of the population. All High Commissions Consulates of our country have to sing songs of our prosperity and achievements round the clock. We have about 200 Consulates in the world countries. It is their responsibility to project our image at all level so that world population may know what we are, what we have, and what we do. Our soap industry round the year meets with requirement of soap and powder for a billion people. It is time for them to shine in world arena. Our washing powder clandestinely travels to many countries and so on.
It is reported that for one truckload of popular brand washing powder from the Country, to cross over to the neighboring Country, the border staff of each side gets ten thousand coins as bonus per truck.

All around the country hygienic products are amongst the most heavily and creatively
advertised goods. Women are supposedly natural targets of publicity. Pantene Shampoo advertisers have made our ladies and girls shampoo addict. They have been kneeling at the feet of the Altar of Beauty and Health for increase of sales. They have put into market one time use and throw small shampoo pouch within easy reach of all of them.
One never feels clean oneself, doesn’t matter how much one cleaned him. He must
use a particular soap to feel him clean. The gap between rich and poor is widening. The poor rather crave for all the luxuries of the rich. Ridiculous TV advertisements of shampoos and soap lead them to buy such things though it may be beyond their reach.
People have since times immemorial always cleaned themselves-but often with too
much of soap. The emerging germ and bacteria theory has argued for use of soap. The
Biological truth is that without proper antibiotics in the soap, please note that scrubbing cleans better. Carbolic anti biotic soap helps to prevent the germs. But we do not bother. Glycerin soap does not dry the skin but we smell the fragrance and see the label and buy the soap. Long lives our craze for soap.


-------------------------------------------------------------------------------------------------------------

TEXTILE FABRICS ANDYARNS.
No other tariff item has been a headache to the Government for purposes of levying, collecting duty than the Textile Fabrics. Since its inception this item has remained in controversy. The Finance Minister, in l949 budget, imposed for the first time a central excise duty on all textile fabrics manufactured in a composite textile mill, at the rate of one penny per square yard. Textile fabrics at the relevant time were under full-scale control of Textile Commissioner. There were controlled and non-controlled varieties of cloth predominant in the country.
There were 112 composite Textile Mills in the country engaged in the activity of spinning weaving and processing of fabrics. Duty structure was gradually intensified stage by stage introducing Basic duty on gray and processed fabrics, additional duty in lieu of Sales Tax, Handloom cess; duty as compounded levy on cotton yarn to be paid at fabrics stage etc. There was no permissible import of textile fabrics in the country. It was an item under negative list under the import policy. Manchester cities where maximum bunch of textile mills was concentrated. There came into existence a number of ancillary units to assist the composite textile mills with supply of power looms automatic machines for carding, ring frame for winding cotton yarn, bleaching, mercerizing, sanforising machines, intermediate dyes factories and innumerable connected units for supply of needs of the textile mills. Availability of coal, electricity, raw material cotton, skilled man-power, labour and so many minor items from pin to press-machine for tying cotton fabrics bales etc. kept the industry alive.
Covering woolen fabrics, art silk fabrics and yarns, further intensified the tax net.
Duty was imposed on processed woolen fabrics. Power-looms were licensed. Such duty
changes gave birth to fragmentation of units and diversification of textile manufacturing activities. Separate bunch of power loom units came into existence supplying gray fabrics to independent processors for processing. Gradually the idea of three manufacturing activities in a composite textile mill became uneconomical and outdated. Processing
houses got formed in different parts of the country. Their representatives used to purchase gray fabrics from power looms and send them truckload for processing at above processing houses. This gave rise to regional art of design in the fabrics as per their liking. The specific rate duty structure was in existence. With introduction of advalorem rates of duty on textile fabrics, doors were opened for duplicate-two set of books of accounts and different methods of ditching duty were invented. The yarn duty was separately levied ending the compounded levy system of duty on yarn at fabric stage. Levy of duty at advalorem rates gave rise to more problems than its solutions.
Inclusion of yarn duty in the value of the fabrics, inclusion of handling charges, transportation charges, duty on sized yarn, levy of yarn duty on yarn used in butta fabrics etc remained controversial issues for years together. They were settled by Courts. The issue of normal price of goods, determination of value for purposes of duty under section 4 of the Act was finally set at rest by the Supreme Court.
The Government has adopted a sort of trial and error type of attitude to levy of duty in respect f textile fabrics. No farsighted practical workable duty structure was evolved
in consultation with experts on the subject. In every budget more loopholes were left
in an attempt to plug the loopholes. In every budget experiments were made changing the duty structure in a complicated and unworkable way. Income from this item a year is estimated at three billion and not, ten billion as it should be in light of production consumption and higher value of the fabrics. Every year Government loses seven billions. Not that the Government does not know. Many representation reports have
been made from time to time for the last ten years but of no avail. They are happy with what they get. A country is judged from the point of view of prosperity, on the basis of consumption of textile fabrics per head in meters. The Country manufactures 6 billion meters cloth a year. Therefore 6 meters of cloth per head is quite small a figure of consumption in a year. Duty was introduced on certain items of ready-made garments, handkerchief, ties, readymade shirts etc. Burden of yarn duty was the highest. It is well known that yarn from Japan was clandestinely brought and used in the manufacture of fabrics. There were regular established channels that supplied it on regular basis without interruption.
On account of unnatural and exorbitantly high rates of duty, all sorts of mal-practices
came into existence. The era of composite textile mills had come to an end. Processing
Houses mushroomed in great number employing all the dirty tactics of the trade and
dodging the excise duty. Small units were formed for hand screen printing, rotary
printing, cheap type of processes were undertaken by small processing houses by hand processors, by sun drying process of bleaching to dodge the duty. Machines were operated by hand to avoid the duty. Separate folding houses were formed in the nearby vicinity of process houses to accommodate to store their not accounted for processed fabrics in their books of accounts.
Having examined all the pros and cons in resect of the above item, having taken into consideration, trend of the trade, facts, special circumstances that exist in the present case, and in order to suggest a practical solution to the problem, it can be safely assumed that:- (1).Duty rates need to be reduced to a half. (2).The entire industry is required to be placed under physical type control. It may be taken out of the list of self-removal procedure in view of special aspects of the commodity and special circumstances involved in the case, kept under control of chosen selected officers as a special case. (3).The EOUs have been a major source of exploitation. This concession is not deserved. All sorts of mal-practices have come to light in the guise of export promotion. (4).The facility of warehousing at bonded warehouses for imported yarn needs to be stopped. (5).In the transport invoice documents, time of removal-validity of invoice in time limit needs to be restricted to hours and not in days as is the case at present. A separate provision for validity of time limit for local destinations for transport invoices other than out station invoices is required to be made in the Rules.
This change over is not likely to affect the present revenue receipt. On the contrary lower rates of duty would tempt the processors to come forward and pay it up.


--------------------------------------------------------------------------------------------------------------


TOBACCO AND TOBACCO PRODUCTS.

"THE CENTRAL EXCISE OFFICER IS INVESTED WITH MAXIMUM OF POWERS UNDER THE ACT WITH MINIMUM OF ITS USE."


Above was the first sentence of the speech of the Prime Minister. The occasion was Publication of departmental Bulletin, Award of certificates of merit to Central Excise & Customs Officers for meritorious services performed. The Prime Minister exhorted all the officers present to see that there was no abuse of powers vested in them. They were meant to assist the trade.
The Excise duty on Tobacco unmanufactured was introduced by the British regime.
On a perusal of the Tobacco Excise Manual popularly called the TEM, it will be seen that the British were experts in their homework. The volume is precise yet so perfect that no loopholes were left for the staff or the trade to take it for granted. Nothing was left to the discretion of the officers. Everything was defined and stated in a forthright manner with no scope of misunderstanding or double meaning. From A to Z, duties and powers of officers of all category were defined. No scope was left to exceed or usurp others' powers or duties.
Our country is an old household where older rule. Middle-aged operate and implement. The young are made to stand aside to watch. They smoke biris,cigarrettes out of frustration or chew pan masala spitting the liquid on roads with hate in their hearts. It is an escape from reality. It is time they made their own way. There is crisis of identity. None can understand our problems. We can not forget our customs, traditions, caste and community. People pay the money. Government gets the glory at expense of the people. We live in false modesty. We do not like reality. We like to dream.
The Tobacco growers were required to take out license in form L-1 for growing, L-3 for curing of tobacco leaves. L-5 license for process and store of tobacco. L-2 license fore retail traders. There were classes of licenses as per acreage yield stock and area. The detail of cultivation of tobacco was recorded in Growers' Surveybook with area under cultivation, yield per acre, crop yield expected as per eye estimate and finally annual return actual yield. The movement of tobacco was only under a transport document.
TP-3 for green tobacco, TP-2 for not duty paid tobacco and TP-l for transport of tobacco on which duty was paid up. The retail dealer’s L-2 holders were authorized to issue sale notes for local domestic sales with its validity of one day. The TP-l and TP-2 were issued by the department officers with validity fixed by them and mentioned in the document as per estimated time of reach of consignment to destination. Transport of tobacco was organized and always the consignment had to accompany a transport document. There were check-posts at regular intervals to check the vehicles in transit. This system was in vogue through out the country. Warehouse L-5 holders or retail seller’s L-2 holders covered every village, Town City. With the imposition of excise control it became an organized industry. It engaged lot of workers skilled and unskilled for jobs in villages, towns and cities throughout the country. There was prosperity and circulation of money, charm, daring, thrill and strict discipline. The Transporters were very careful and vigilant while carrying tobacco consignments. All were aware of the consequences of lapse and seizure of the consignment on account of a small mistake on the part of an employee. A wagonload of tobacco consignment sent from growing area to warehouse was stored, with tight security and guarding. It was only after the officer had verified and permitted entry that the stock was entered into books of accounts and taken for processing. At every step utmost care and vigil was necessary.
It was World Bank directive to abolish duty on agricultural products. Duty on VNE oils was already abolished. Duty on Fertilizers was withdrawn. Duty on Dairy Products was withdrawn except processed cheese. After long deliberations, , the then Finance Minister, announced in their first budget, abolition of duty on unmanufactured tobacco. He promised to enhance rate of duty on manufactured products of tobacco to compensate the loss likely to accrue on account of this change. The step killed the goose that laid the golden egg. Withdrawal of duty on unmanufactured tobacco killed the very tobacco growing activity. This move ruined the prosperous tobacco trade and rendered homeless jobless hundreds of thousands workers transporters and businessmen. After withdrawal of duty, an army of staff deployed in collection of duty was rendered surplus and was absorbed in other areas. The trade merchants had no interest in tobacco business now. They used to shelter protect the growers and helping them in bad days etc. Now there was no charm left and tobacco cultivation became gradually extinct. During the tobacco excise regime, some untoward incidents of scandals had surfaced. A racket of issue of fake sale notes by retail dealers, issue of fake TP-ls had come to light. Some scandals regarding fake destruction of tobacco, malpractice in whole leaf breaking etc. had come to light. Cases wherein lower rate of duty tobacco was shown in the transport document as against clearance of higher rated tobacco. Barring this the flow of income was uninterrupted.
The burden of duty has now been passed to manufactured tobacco products. Manufactured tobacco products are chiefly cigarettes, beeris, snuff, hookah tobacco and scented chewing tobacco and chewing tobacco in packs. The income from unmanufactured tobacco per year was around 3 billion plus duty on cigarettes snuff and biris etc. Our tobacco and tobacco products travel to far off places. It is time now to revive this dead industry. In order to increase our production some consideration in this field is overdue.

--------------------------------------------------------------------------------------------------------
Love is short; forgetting is longer.
This be the last pain; she makes me suffer,
These be last words; I write for her.
I no longer love her; may be once I loved her.
To-night I want to write the cruelest lines.
So that she may hate me for all her lifes.

AN UNFINISHED PART- OF A LETTER.
Pride in a Beauty is like a flaw in a diamond.
I seek your pardon. I am sure you will excuse me. I am a rude blunt and straight mouthed much talking guy. You did not like me. You like around you a group of flatterers. 'Hear all; follow thy own judgment"- you did not follow this advice. How can we go on side by side without a quarrel? Let me come to the point.
First of all my job is to freshen up your memory. I introduce myself so that my visual image may form itself before your eyes. I stumbled unto you ten years back.
The affair began at first sight. We were not living next door exactly, but I was living in the nearby area. I used to pass by your window two times of a day around ten and six to just see you. In mornings I was lucky, in evenings, may be, some times. There are fires that start spontaneously. Fire was intense on both sides. May be you have heard of the fire at Fire Crackers market. Phut, Phut a Phut, a chain reaction of fire, noise, smoke and light, and everything turned into chaos taking lives of hundreds, loss of property into millions. Our fire was intense on both sides much more than the one that gripped that town. I was proud of you. You were a lovely sight to see. Your face was rarest of a rare face I have come across as yet; such a face, by a glimpse of it, other faces would fade in oblivion. Oh! What a pity! What a face it was! You spoiled it by creating wrinkles to it by frequently frowning at small events. You created permanent laugh lines at the corners of your cheeks, due to frequent prolonged smiling. You allowed frown lines in the forehead on account of frowning at the turn of unexpected events and unwanted expressions on that lovely face. All this happened because you had high voltage temperament. WHY? Where, how, when, has the beauty of your face left you? Did you care to keep note of it? NO. I am sure it is NO. Did you try to retrieve the loss? What right you had to be reckless and careless to abandon a prized property?
In pursuit of professional career you have lost a lot. You deserve to be elevated to the high post. This you will realize when you will be deprived of what you desire. I believe you deserve it. There are many considerations. You will never agree to it. It is two years from now. You will then remember me. It will be too late then to turn back the hands of the clock. After ten years you will turn out to be an old maid like your old lady. You are going exactly in her footsteps. Now you need makeup of gray hair, at temples and reading glass on your face. Flat heeled chappals and white clothes you have already adopted to look mature . You abandoned the white dress. It used to cling to your lovely body like it belonged to you. I can not tell what goes on in your mind but in pursuit of a career you have paid a heavy price. You spoilt everything! You will remain a spinster like your old lady. That is what you will get. Any way! That’s life! The world is bright and blissful to love triumphant.
It is dark and desolate to love denied. Wifehood is the best stage in life under all circumstances. Every person has his/her own ways to see things.
----------------------------------------------------------------------------------------------------------------


50 YEARS IN RETROSPECTION . WAKE UP CALL. LET US GET STARTED.

" We are awake when the world is sleeping. Long long ago we made a tryst
with Destiny. The moment has come today to redeem our faith and
commitment to the Nation."