Of late, there has been a spurt of declarations of citizens' charters, visions and strategies by government departments administering economic laws. These read like clauses relating to mission, objectives and commitments contained in Memoranda of Understanding (MoUs) between public sector undertakings (PSUs) and the ministries under which these are functioning.The fundamental difference being that the MoUs of PSUs, besides containing declarations of mission, vision and strategies, contain statistical information in fiscal and numerical terms relating to increased sales, reduction in inventories, sundry debtors, customers satisfaction, decrease in expenditure, increase or decrease in profits, product development, R&D and such other aspects from which their performance can be judged. At the time of next MoU, their performance is evaluated by a task force of independent persons and on the report of such a task force, the PSUs are graded by the government and targets for the next year are fixed. The PSUs try their utmost to improve the performance and not only meet the fixed targets but exceed these. Their gradings are linked to performance and so there is a keen desire for improvement.
As against these, the charter and vision documents issued by departments like income-tax, central excise & customs and company affairs are mere abstract pious statements. Some aspects from the charters are quoted to illustrate this.
Citizens charter issued by the income-tax department:
This department promises to be efficient:
By settling tax matters promptly and correctly.
By acknowledging all communications from taxpayers on the spot and in any case within seven days and furnishing final replies within 30 days.
By redressing all complaints and grievances within 30 days.
By disposing of all rectification applications u/s 154 of Income-tax Act within 30 days.
By issuing refunds within 30 days of determination.Citizens charter, vision and strategy document of the central excise and customs department:
Some clauses from their document are:
All communications would be responded within 15 days.
Refund amounts due to assessee will be paid within 30 days.
Duty draw backs shall be granted within 48 hours of the export in case of electronic declarations and 15 days in case of paper declarations.
Registration formalities will be completed within 48 hours of receiving the application.
Revenues will be realised in their equitable and efficient manner.
Tasks in the department would be carried out with: Integrity and judiciousness
Courtesy and understanding.
Objectivity and transparency
Promptness and efficiencyIII. Department of Company affairs:
The department shall:
Acknowledge applications, returns and all communications within seven days of their receipt.
Resolve expeditiously complaints regarding delay in issue of allotment letters and share/ debenture certificates, refund of application money, delay in transfer of shares and non-payment of dividends/interest on shares/debentures/ fixed deposits etc.
Ensure that all applications submitted to the department of company affairs, regional directors and registrar of companies, are processed within the time frame.
Be courteous, prompt, effective and provide time bound services.The spirit behind such documents is laudable and is greatly welcome. What had been latent so far has been made apparent. But the concerned departments have to establish their bonafide by showing that what had been declared has been substantially implemented. There are several declarations in the charters whose success or failure can be measured statistically as can be seen from the short description given earlier. Hence statistical statements, as in the case of MoUs, need to be devised where figures concerning the various tasks performed can be indicated. For example, the IT department can prescribe a statement where month-wise figures regarding rectification applications, appellate orders, complaints, claims for refunds etc. received can be incorporated giving information about the number or percentage of disposal say within 15 days, 30 days and more than 30 days. Other departments can also prepare similar statements. In the present days of computers, such information can be easily compiled with.
No such charters can be successful unless accountability aspects are incorporated in these. Without accountability, declarations of this nature would merely be like Directive Principles of State Policy in the country's constitution which can not be enforced in any law court. Hence if any meaningful results are to flow from these, punitive provisions in cases of those who fail to meet the targets will have to be ruthlessly implemented.
The author is a former chairman of CBDT
Copyright © 1999 Indian Express Newspapers (Bombay) Ltd.