Request received from Mumbai members

Dear friends,

I have received various suggestions and demands pertaining to the Cadre Restructuring 2018 by email.  The consolidated memorandum has been prepared and is to be submitted by today.

In the meanwhile, I have received a request from our members at Mumbai that we should publish a format for individual representations to be sent to the Board, as has been requested by the Board, for this re-structuring.

The format provided by them is given below.

The contents are not necessarily in conformity to the final proposals or the initial proposals given by this Association.  However, individuals are free to make alterations to the same.

It is however a good move that all individuals affected by the stagnation will be expressing themselves.

FORMAT PROVIDED BY THE MEMBERS :

Sir,

               Sub:- Inputs on Cadre Restructuring, 2018 – Reg.

First of all thanks for giving me the opportunity to submit inputs on Cadre Restructuring 2018 with reference to letter issued by Commissioner(Coord.), CBIC dated 12.07.2018 issued under F.No.32012/17/2018-Ad.II posted on website http://www.cbic.gov.in.

2.      I, __________________, working as Superintendent in GST _____________ Commissionerate.  I joined the Department on __________ as an Inspector.  I got my first promotion as Superintendent on __________ i.e. after ___ years and ___ months.

3.      I would like to invite your kind attention the issue of promotion of Inspectors of Central Excise who joined the Department of Central Excise & Customs during 1985 to 1994, now working as ‘Superintendent’ specifically in Mumbai Zone,has not got promotion as ‘Assistant Commissioner’(second actual promotion) even after completion of 24 years to 32 years.  There are many officers who retired from the department after single promotion throughout service of more than 35 years.  In GST Belapur Commissionerate, Smt. Anne Stephen, Superintendent will be retiring in August,2018 after getting only one promotion in her service of 33 years & 6 months.

4.      The other Superintendents working with Superintendents who joined the Department of Central Excise & Customs as Inspector of Central Excise during 1985 to 1994 are as under:-

a)      Inspector of Central Excise who joined in 2009 and promoted as Superintendent just after 8 years of service in March,2018;

b)      Lower Division Clerks who joined in 1991;

c)      Data Entry Operators joined in 1993; and

d)      Sepoys joined in 1981.

5.      It is clear that Inspector of Central Excise who joined the Department of Central Excise during 1985 to 1994specifically in Mumbai Zone have not been given opportunity of second promotion even after completion of service of 24 years to 32 years.  Such lack of promotion is very pathetic state of affairs.  It has not been addressed even after the previous Cadre Restructuring.  It is a fact that all other cadres, except Inspectors joined in 1985 to 1994, have got more than two actual promotions as mentioned in Para 4 (supra).  This can be verified from data available with the Department.  The Hon’ble Commissioner (Coord.) who issued the above referred letter has joined the Department in August, 1990 and has got 4 promotions (last promotion as Commissioner on 23.03.2010) during her 28 years of service.

6.    You should appreciate that Inspector of Central Excise who joined the department of Central Excise during 1985 to 1994 have not been given sufficient opportunities for promotion.  Therefore, you are earnestly requested to consider a One Time Functional Upgradation for Inspector of Central Excise who joined the department of Central Excise during 1985 to 1994now working as ‘Superintendent’based on the length of his/her service from the point of recruitment as Inspector of Central Excise as per the table below:-

15 years from the entry as Inspector                      -              Assistant Commissioner

20 years from the entry as Inspector                      -              Deputy Commissioner

25 years from the entry as Inspector                      -              Joint Commissioner

30 years from the entry as Inspector                      -              Additional Commissioner

35 years from the entry as Inspector                      -              Commissioner

6.      PLEASE DO NOT CREATE ANY NEW POST IN BETWEEN ‘SUPERINTENDENT’ AND ‘ASSISTANT COMMISSIONER’ WHICH WILL BE ULTIMATELY RESULTING INTO DENIAL OF ACTUAL PROMOTION AND SALARY BENEFITS.

Yours sincerely,

(NAME)

(DESIGNATION)

(CONTACT No.)

(PRESENT PLACE OF POSTING)

(COMMISSIONERATE)

With reference to the Commissioner (Coord.), CBIC’s letter F.No.32012/17/2018-Ad.II dated 12.07.2018; suggestions were called for Cadre Restructuring in Central Board of Indirect Tax (CBIC), from all officers and staff of CBIC latest by 15.08.2018 on email id  cr2018.dghrd@gov.in

In this regard, the following are the additional suggestions which may please be considered:-

7.      Extension and Regularization of Temporary Posts of Assistant Commissioners:

The last cadre restructuring happened in the year 2014 by the Board vide letter F.No.A.11019/08/2013-Ad.IV dated 18.12.2013.  The last cadre restructuring created 2118 temporary Assistant Commissioner Posts with an aim to address the issue of stagnation in the cadre of Superintendent.  However, it was mentioned that the temporary post will be operational for 5 years only.  The 5 year period expires on 17.12.2018 as per the above Board’s letter.  It is necessary that these posts are continued and regularized in order not to allow the stagnation in the Superintendent Cadre worsen further.

8.      INCREASE THE NUMBER OF POST OF ASSISTANT COMMISSIONER:

The post of Assistant Commissioner has to be increased to 10,000(Sanctioned Strength) (All India).  The reason for the increase is, there are currently Sanctioned Strength of following Group-B Gazetted officers in CBIC:-

a)      15526 Superintendent(Central Excise & GST)

b)      2388 Superintendent, Customs and

c)      1194 Appraiser (Customs). TOTALING TO 19108(as per letter F.No.A-11019/15/2017-Ad.IV dated 12.01.2018 issued by CBEC, Department of Revenue – ratio 13:2:1).

The Sanctioned Strength of Assistant Commissioner & Deputy Commissioner as per the above letter is 4165, if divided by two, it comes to 2083 post of Assistant Commissioner and 2082 post of Deputy Commissioner, which the promotion post after Assistant Commissioner. 

Currently the promotion ratio of above Group-B Gazetted officers to Assistant Commissioner (which is the promotion post & Direct recruitment through UPSC) comes to 19108(Group-B Gazetted): 2083(Group-A Assistant Commissioner) which roughly comes to the ratio of 9:1.

However, in GST State Department, Maharashtra Government, Finance Department (Letter dated 10.01.2012), this ratio of promotion from Group-B Gazetted officer to  Group-A Gazetted officer i.e. Assistant Commissioner is 2 : 1.For example, in the state of Maharashtra (SGST (previously known as Sales Tax Department)

a)      the Post of Assistant Commissioner(Sales Tax) is 590

b)      Deputy Commissioner(Sales Tax) is 401

c)      totaling to 991 and

d)      Sales Tax Officer(Group B -  level of Superintendent) is 1191.

The Ratio comes to 1191/991 i.e. 1:1 (if both AC & DC post taken together) and

The Ratio comes to 1191/590 i.e. 2:1 (if AC post is taken)

Which means for 2 Group-B Gazetted, 1 Group-A post is sanctioned/available in Maharashtra Government, Finance Department (Sales Tax – now SGST). 

In one State i.e.Maharashtra there is 991 Posts of AC/DCs, if we take all the States (for SGST monitoring), the total post will be around (991 x 11) = 10891 posts all India (assuming only 11 states are there).  Therefore, there will currently be 10891 Posts for SGST (all States all India).

Hence, for CGST and also in order to correct the ratio in CBIC, the number of post of Assistant Commissioner has to be increased to 10,000, which will make the ratio as 19108 : 10000 which roughly comes to 2 : 1,BY INCREASING THE POST OF ASSISTANT COMMISSIONER(GROUP-A) FOR PROMOTION FROM GROUP-B GAZETTED. FURTHER,

A)     THERE WILL BE NO EXPENDITURE OR NEGLIGIBLE EXPENDITURE DUE TO PROMOTION, AS MOST OF THE GROUP-B GAZETTED OFFICERS ARE ALREADY DRAWING THE SALARY OF ASSISTANT COMMISSIONER DUE TO ACP/MACP.

B)     THE STAGNATION OF GROUP-B GAZETTED OFFICERS IN ‘CBIC’ WILL BE REMOVED.

9.      RECRUIMENT OF GROUP-B GAZETTED OFFICERS FROM UPSC INSTEAD OF RECRUITMENT OF GROUP-A OFFICERS – ASSISTANT COMMISSIONER OR STOPPAGE OF DIRECT ASST.COMMR. RECRUITMENT FOR NEXT 10 YEARS.

Another option is, there should direct recruitment of Group-B Gazetted post through UPSC instead of current practice of recruitment of Group-A i.e. Assistant Commissioner.  By doing this, the post of Assistant Commissioner will be filled on promotion only, which will also reduce the Stagnation of Group-B Gazetted Officers as mentioned above.  If the above option is not viable, there should be complete ban of direct IRS entry as Assistant Commissioners for the next 10 years.

10.   SCRUTINY OF GST RETURNS:

Currently the Scrutiny of GST returns has to be done by the Superintendents irrespective of the amount of GST paid by the assessees. (RelevantSection 61(1) & (3) of CGST Act,2017 & Rule 99 of CGST Rules,2017.)

However, in GST State Department, Maharashtra and Income Tax Department, the scrutiny/assessment are done on the basis of Revenue (Revenue based)ie. on the amount of Tax paid by the assessee.  Say for example:-

S.No.	Scrutiny of GST returns to be done by the officer	Monetary limit of Tax paid for Scrutiny of GST returns
1	Inspector	Upto 10 Lakhs of GST paid.
2	Superintendent/ITO/ or any Group-B Gazetted officer	Above 10 lakhs to 50 lakhs of GST paid.
3	Assistant Commissioner	Above 50 lakhs to 1 Crore of GST paid.
4	Deputy Commissioner	Above 1 Crore to 5 Crore of GST paid.
5	Joint Commissioner	Above 5 Crores to 10 Crores of GST paid.
6	Additional Commissioner	Above 10 Crores.

It is suggested that in CBIC also the scrutiny/assessment of GST returns by the officers has to be done Revenue based ie. on the amount of GST paid. Moreover, the scrutiny should be 5 to 10% on random selection basis. 

11.   Implementation of N.R.Parmar Judgement of 2012:

It is seen that N.R.Parmar judgement on seniority is not implemented in Mumbai Cadre Controlling authority, GST Commissionerate.  Please give directions to implement it immediately.

12.  Size of Range & Manning of Range:

        There should not be more than 300 units in a range and each range should have minimum two inspectors, 2 Tax Assistants and 1 Hawildar with 1 Supdt.

Hope the measures will be taken in order to remove Stagnation at the level of Superintendent of CGST in the current Cadre Restructuring.

              

Yours sincerely,

(NAME)

(DESIGNATION)

(CONTACT No.)

(PRESENT PLACE OF POSTING)

(COMMISSIONERATE)