Apropos the report, "Modified appraisal for tax officers" (January 9), for any civil servant his dossier of annual appraisal reports is of the utmost importance; on the quality of these reports depends his career prospects, including promotion, place of posting, deputation to other ministries and chances of foreign assignment. But it is not always easy to identify quantifiable parameters to judge the quality of performance fairly and objectively.
For tax officers entrusted with determining the amount of tax due from taxpayers, the success rate of the sustainability of assessment orders in appeal(s) is a reasonable measure of knowing whether the tax laws have been applied objectively and fairly. To that extent, the decision of introducing some sort of accountability for these tax officers through the practice of an annual appraisal report is a welcome administrative measure.
Undoubtedly, the modified system of appraisal would restrain erring and play-safe officers from recklessly confirming unjust tax demands or rejecting legitimate refund claims. At present, there is no accountability even if orders are passed by such officers without applying reason and in utter defiance of precedent decisions by the tribunal and the courts.
However, such incremental changes are no panacea. The root cause of the poor quality of tax administration lies in irrational tax structures flawed by a narrow tax base, numerous exemptions and messy tax laws and procedures.
T R Rustagi New Delhi
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