CADRE RESTRUCTURING IN CBDT AND CBEC IS ON CARDS

NEW DELHI: The Finance Minister Mr Pranab Mukerjee has issued directions to Chairman of CBDT and CBEC to issue promotion orders for all Cadres after completing restructuring of both the Departments by 31st December 2010. Though the Cadre restructuring is required to be done after every 5 years; the Ministry has not bothered to do this exercise for almost a decade. The maximum benefit of Restruturing will go to IRS Cadres whose promotions are like the speed of Shatabdi Express; the lower level employees can also expect some marginal benefit and in place of passenger train; they may get an opportunity of boarding a mail train in getting promotion. According to North Block sources while 45 new Posts of Chief Commissioners of Customs & Excise are expected; Big Brother CBDT may get 120 odd new Posts of Chief Commissioners of Income Tax in Restructuring exercise. Though the Boards have demanded double the number of said new posts; the Department of Expenditure is expected to cut them down to these realistice figures as there in no genuine requirement of too many Top level expensive positions.There is also an extravagant move for creation of several new posts of "Senior Chief Commissioner" and "Senior Commissioner", such proposal is likely to be shelved as there is no stagnation at this level and the Government is not in favour of creating too many ranks and in doling out largessee to Officers on the verge of retirement as there is no justification for creating such posts. The strategy of the Cadre is that if you demand for 200 posts; you may end up getting 100 posts. Besides 180 new posts of Commissioners of Customs, Excise & Service Tax; and 500 odd new posts of Additional/Joint Commissioners and 4000 new posts of Assistant Commissioners of Customs, Excise & Service Tax can

be expected as a result of restructuring of Cadres. There will be no financial implication of implementation of restructuring at least in case of promotion from Superintendent/Appraiser to Assistant Commissioners as all the Officers in promotion zone are already in the pay scales of Deputy Commissioners having completed 30 years of service as time bound financial upgradation to next grade is given after every 10 years of service. The same is in the case of Inspectors who are already getting the salary of Superintendents. As far as promotion to the grade of Chief Commissioner and Commissioner are concerned; there is going to be huge burden on exchequer not only in terms of salaries and perks these officer get but also in terms of lifelong Pension after retirement which is almost 50 per cent of last Basic salary drawn. It would not be wise for FM to create too many posts of Chief Commissioners as many subordinate officers and resources are used and often misused by Chief Commissioners which is a sheer waste of public funds while they hardly have a role in Revenue generation and do not even act as Appellate/Adjudicating Authorities. The key role in this position is use of administrative powers which is mainly exercised in transfer and posting of tax officials. Though the proposals are at initial stage; the lobbying has already started for getting the maximum out of the exercise. While an IRS Officer is already getting 5 promotions in his career; the junior Officers retire with just one promotion in life as in all earlier restructuring the posts were created for the benefit of only IRS Cadre and other Cadres were just given lollypop. Whether the same practice will continue; only the time will tell. But one thing is sure the importance and prestige of the Posts of Chief Commissioners and Commissioners will be further diluted. When Mumbai will have 400 Commissioners of Income Tax, what will be the importance of the post when even the Government accommodation is not available for so many officers.

Instead of making the Revenue Cadres top heavy; there is a need to motivate junior and middle level officers who are the real pillars of strength of Revenue Department in tax collection.