As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.
ITEF has written a letter to the
Chairman, CBDT regarding consequential vacancies of R.Y. 2013-14Copy of ITEF
letter No. N-1/E-2/12-15 Dated: 28th July, 2014.
Read the full contents of ITEF’s
letter here:
“We
write this with reference to the above two instructions issued by the Board and
also the discussions the JCA representatives had with your goodself in the
Quarterly Review Meeting held on 14.7.2014. Vide the second reference dated
27.05.2014, the CCAs were required to conduct the meetings of DPCs and effect
promotions for the Group B & C cadres by 5th June, 2014 for vacancy year
2013-14.
We
have been getting report from our field formations that though promotion orders
have been issued in almost all charges, the Cadre Controlling Authorities in
some charges have not taken the consequential vacancies while conducting DPC
Meetings and effecting promotions. The reason communicated to us by our units
is that some of the CCAs have taken the stand that although the vacancies are
for RY 2013-14 as the promotions are being effected in the year 2014-15, the
consequential vacancies will fall in the year 2014-15. The Stand taken by the
CCAs is absolutely contrary to the Instructions of
the Dept. Of Per. & Trg. dated 10.4.1989 with regard to determination
of vacancies for DPC. This will also create problem and confusion in fixing the
inter-se seniority of Direct Recruitees and Promotees and may lead to
unnecessary litigation if the vacancy year for the consequential vacancies of a
particular year is taken to a subsequent year in some regions. We reproduce
below further clarification of para 4.1 of the said instructions of the DOPT.
“In
reiteration of the aforesaid provision (para 4.1) of the DPC guidelines, dated
10.4.1989, it is hereby clarified that such vacancies arising in a particular
vacancy year, as noted in the aforesaid Para 4.1, would be considered together
by the DPC. These vacancies should also included newly created posts in the
same vacancy year. Hence the DPC for a particular vacancy year held subsequent
to the creation of such new posts in the same vacancy year would be required to
take into consideration such newly-created posts also alongwith other already
existing/anticipated vacancies arising in the same vacancy year. As a sequel to
it, the zone of consideration would also get enlarged in a corresponding manner
in terms of Dept. Of Per. & Trg. OM No. 22011/1/90-Estt.(D), dated
12.10.1990 and 22.4.1992”.
(Swamy’s
manual on Establishment & Administration-Page 847)
Further
the Dpt. Of Per & Trg in F.No. 22011/9/98-Estt(D) dated 6.10.1999 further
clarified with regard to “Chain Vacancies” as under:
2.
The aforesaid matter has been considered in consultation with the Union Public
Service Commission. Accordingly, it is clarified that the “chain vacancies” on
account of retirement etc. in the higher grades in a vacancy (panel) year shall
include:-
The
vacancies which can be clearly anticipated as likely to become available in the
concerned grade by promotion of Officers of the service to higher grades during
that vacancy (panel)year, (Expected promotion to the higher grades under the
Model Calendar for DPCs would normally be against vacancies arising by
retirement in all the higher grades/hierarchy as per Paragraph 7 of the OM
dated 8.9.1988).
(Swamy’s
manual on Establishment & Administration-Page 889)
It is clear from the above that the consequential vacancies of the
promotions effected on newly created posts for RY 2013-14 should also be taken
as anticipated vacancies while determining the regular vacancies for the same
year. Therefore, the position taken by some of the CCAs need to be elucidated.
We accordingly, request the Chairman to kindly direct the concerned to issue
necessary clarification to the Pr. CCsIT to effect promotions for the
consequential vacancies also during the same vacancy (panel) year and to
maintain uniformity in the matter.”
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