Month: March 2023

In the recent past, there was a news item that cough syrups which were given to children in African states resulted in problems. This however is a global story. The children of the World deserve something better, which is natural, can be harmless at any point of time, and also easily available. Africa now is the biggest producer of cashew nuts and therefore, ten times that much cashew apple gets generated. India has to give the lead in Science and Technology. And today is celebrated as the Science day of India. Can we make a cough syrup out of cashew apple liquor, which can be easily made as in Goa by the farmers themselves. In Goa it is called as cashew feni and it has a geographical indication. But it can be called as cashew apple liquor elsewhere. It becomes viable only when farmers are able to do it in their own villages, in accrued distillery. It can be then collected and made available for potable purposes as poor man’s liquor. The question is, whether molasses based liquor is more harmful and cashew apple liquor is not, because it is natural. For the past 30 centuries or more, human beings have developed liquor based on natural fermentation that it is both for the spirits of enjoyment or in the modern world, is for spirits to drown their fears or anguish or sadness. So, let us come to the question that if it is joyful, that farmers make their own liquor. And if it is joyful that working men celebrate a hard day’s work with a little glass of cashew apple liquor. Then every cashew apple is the World will get converted into something potable. The idea of a cough syrup is not coming out of the blue. But the fact that in Goa cashew feni, which is made by the villagers themselves was administered to young children which resulted in the famous Konkani phrase “Kazoocho Soro Jeevak Boro”. Now that the Government of India has embarked on doubling the farmers income and natural farming, it should be given an impetus by all State Governments, where they can allow this liquor to be produced in the villages in an atmosphere of freedom than fear of the State Excise Laws, and make the laws as simple as possible. Watching the conversion and the monitoring of this program can be easily done by the excise officials based on trust and a little self regulation by the farmers themselves. It requires an energy as well as dedication by the farmers or assistance to farmers within a close area of not more than 2 or 3 kilometers of production. Since making it into a distillery for better options makes it unviable for farmers to carry over longer distances, a farmer orientation means the consumers eventually will enjoy this better and better. The cough syrup idea of course has limitations and also regulations to follow. Therefore, it is an idea that Pharma companies could encourage for their own production and make it possible that they exercise caution. It is not that cough syrup need to be promoted, as common cold, which is common all over the World, but it is something that is having a value chain compared to the alcohol that is now used in cough syrup. .

CANONS OF TAXATION Indian national and State direct and indirect taxes in the current context and situation needs serious introspection by the Parliament, Judiciary and Executive. The nation is at a continuous state of dispute with the taxpayer. We need to look at the canons of taxation and also India’s written history and sources from text on how a good and able tax system should evolve and work. Direct and indirect taxation has been taken beyond truth, value, trust and faith. Taxation is a means to the end of the well administered and managed democratic functions of State. It needs to be free from distortions , anomalies and aberrations. Its administration must command respect and admiration. The canons of taxation have turned into twin turret cannons. These have been incorporated negatively against citizenship by – Administrative Law  Injustice in Law Law is ever changing and evolving. It is what one is made to believe in.In this period of 75th year of Independence, a Tax Payer is conveyed a Tax Code or Text of the law up to 999 pages, a little short of a 1000. The Canons of Tax are briefly: (i) Canon of Equality or EquityIt is proposed that every Adult in this nation should be taxed. There should not be any exceptions or exemptions. There need not be any exemptions to the individual who needs to be free to decide what is best to be done with post-tax savings. (ii) Canon of CertaintyDeath and taxes are the only certainty. Everything else is transient. There need not be any uncertainties, ambiguities that assessing officers can twist and turn that goes into litigation. (iii) Canon of Economy Cost of collecting taxes is the lowest in the world. There are enough and more people employed by the Government, and the Governments have the means to collect taxes. The existing people and mechanisms are sufficient to collect intended taxes. The evolution of digital rupee and means can make collection easier from all earners up to the bottom of the pyramid. (iv) Canon of ConvenienceTaxes can be collected efficiently. As Chanakya said, “taxes should be collected like the evaporation of water and distributed like rain.” Modern economists have added more in the list of canons of taxation. These are: (v) Canon of ProductivityEvery citizen need not slog to pay taxes like ‘Lagaan’ and the atmosphere in the nation should be that people pay up with the least effort or ease. Door to Door collection is a possibility – the Postman or a Newspaper distributor or garbage collector can also be a tax collector. (vi) Canon of ElasticityIt has already happened. It will expand when equality and justice prevails. This needs to evolve to zero litigation and all disputes are settled by amicably by negotiation. (vii) Canon of SimplicitySorely missing. All Acts and Rules need to be simple. The implementation needs a change in orientation. This would happen when every person is taxed. (viii) Canon of Diversity Do not exclude transgenders. Make prostitution legal. Every conceivable income can be taxed. A mechanism of secret tax payments can also legitimize illegal or illicit incomes by Voluntary Inclusions – Other Incomes. What can be done is to remove all current exclusions and bring them under the tax net. Salt and rice can bear a taxation of 5 percent. Even Gandhiji would have agreed on a convincing argument that every person or thing be taxed. Poll Tax: Every Voter needs to pay a tax. This can begin with Rs 300 per voter, per year, and progressively increased to Rs 1000 per voter, per year. Every voter needs to be a taxpayer and every taxpayer needs to vote.