Topic– Important aspects of governance, transparency and accountability.
3) There is a need to stifle investigative adventurism on part of investigation agencies and hold accountable for their judgements in order to promote businesses in India. Comment.(250 words)
Why this question
The high rate of litigation is a serious problem in India and government is the biggest litigant in the country in this context it is essential to examine the need for investigative agencies to shun investigative adventurism and improve their accountability
Comment- here we have to express our knowledge and understanding of the issue and form an overall opinion thereupon.
Key demand of the question.
The question wants us to express our knowledge and understanding about the hefty litigation and adventuristic attitude of our investigation agencies and form an opinion as to why such attitude needs to be stifled and their accountability increased.
Structure of the answer
Introduction – write a few introductory lines about the high incidence of tax litigation in India and mention that government is the biggest litigant in the country.
- Discuss the issue of investigative adventurism as shown by the investigating agencies in India. E.g
- For long there has been a fear-induced inertia, especially in the higher echelons of the bureaucracy. Important decisions are invariably deferred, especially by officials due to fear of investigations, with the attendant risk of incarceration.
- The lack of judiciousness in investigations also invariably clogs judicial pipelines. The government is already the biggest litigant at all levels of the judicial system.
- It is averse to business interests and increases compliance costs
- n this, it is small and medium businesses with scarce capital and resources who are the worst sufferers. Not only are professionals to be hired and paid to defend unreasonable demands, but delays in adjudication and appeals, all due to crawling government machinery, leads to a burden of interest which could lead to bankruptcy etc.
- Bring out the need to increase their accountability and alter their attitude. E.g
- This attitude feeds on irresponsibility, for there is little in form of punishment to the offending officers for harassing businesses, sometimes in order to achieve imposed targets and sometimes for self-enrichment.
- Each adjudicating officer’s record should be perused and ascertained how many such orders result in recoveries, penalties or prosecution and how many do not stand the test of law and rules.
- According to these metrics, promotions and other incentives should be denied.
Conclusion- based on your discussion, form a fair and a balanced conclusion on the given issue.