Letter to BR Sudhakara pleading not to get victimised on 05-11-2007

F.No. TDS 18-1/07-08                                                                           Dated: 05.11.2007

                                                                                                               Place:  Bangalore

To,

The Director General of Income-tax (Investigation),

Karnataka and Goa,

Bangalore.

Sir,

                        Sub: Actions of Hon’ble CIT (Central) and Addl. CIT (CR-1) - Reg.

On 02.11.2007, I personally met Shri B V Subbaraya, ACIT, CC-2(1), Bangalore, around 5 PM. The meeting was meant for the certification of copies of material for the purpose of making representation before the Competent Authority. During my visit and also to my sheer coincidence, I came across a call at intercom from Shri D K Jha, Addl. CIT, CR-1, who had conversation with Shri B V Subbaraya over dispatch of assessment folders relating to works done by me.

The call of Shri DK Jha to Shri B V Subbaraya has to be viewed keeping the pending representation before the Competent Authority relating to my ACR for the year 2006-07. In my representation the basis of adverse remarks by the Hon’ble CIT (Central) was replied in detail. The Hon’ble CIT (Central) had given the non filling/insufficient filling of Proforma-I & II of ACR and seven cases as a basis for making adverse remarks in my ACR. I had taken material through moment register from the office of ACIT, CC-2(1). The matter of taking material was also brought to the notice of Hon’ble CCIT-CCA vide letter dated 10.10.2007. Subsequently the same was informed to your good self too. I submitted my representation before the Competent Authority on 26.10.2007.

Sir, in my representation before the Competent Authority, I have brought out an incident about the threatening call of Shri DK Jha, Addl. CIT, CR-1 on my career. The matter is still pending clarification in my representation, “Whether the threatening call on my career was the exclusive opinion of Shri DK Jha, Addl. CIT, CR-1 or was made by Shri DK Jha, Addl. CIT, CR-1 on behalf of the Hon’ble CIT (Central)?” I have also brought out an incident of the Hon’ble CIT (Central) displaying caste prejudices at workplace. There were numerous incidents cited in representation, wherein, the Hon’ble CIT (Central) had framed opinion about me by purely relying on the version of Shri D K Jha instead of clarifying the matter of hearsay directly from me. This approach of Hon’ble CIT (Central) has violated the Principle of Natural Justice. Furthermore, the Hon’ble CIT (Central) had not fairly assessed my work as only my partial effort in the case was known to the Hon’ble CIT (Central), as the assistance of Addl. CIT, CR-1 was taken instead of the Addl. CIT, CR-2, who was my immediate boss. I had also brought out a fact in the case of  Shri V Srinivasa Raju, the inspection of my case was carried out without considering the crucial Investigation Folders and Recovery folders, which is a serious lapse committed by the Hon’ble CIT (Central) while inspecting my case.

Sir, my representation has also brought out in detail, that, ‘How Hon’ble CIT (Central) has violated the Principles of Objectivity, Impartiality, Neutrality and Independence while inspecting my cases?’ Furthermore, I also narrated the sequence and events wherein it has revealed that ‘how the Hon’ble CIT (Central) and Shri D K Jha colluded together to spoil my ACR for the year 2006-07?’ My inability to bear any further harassments and threats of the Hon’ble CIT (Central) and Shri D K Jha at workplace, led me voluntarily to opt out of the Central charge under the leadership of Hon’ble CIT (Central), thinking that I will be peaceful outside their sphere of influence. But my happiness was very short lived, not only because of my agonies faced during the representation proceedings but also the post representation proceedings.

Sir, I’m open to any sort of probe relating to my work by any Senior Officer other than Shri A K Agarwal and Shri D K Jha. I’ll be happy as after the completion of probe the decorum of any proceedings will be highlighted in the best of manners. It has taken me more than 50 days to purely concentrate on framing the replies based on material facts for the seven basis. I don’t intend to spend my further energies on the mission of fault finding process but on my work at TDS Range. During this period my personal life has suffered and I don’t have any regrets other than my life at workplace, as I was only concentrating about preparing my replies even while at job. At the end, I could not only bring out more support for my case but also the ulterior motives and half hearted attempts of Hon’ble CIT (Central) to frame me falsely.

Sir, my query at this stage is that “Why Shri D K Jha, Addl. CIT, CR-1 should be involved directly with the assessing officer rather than the Office of the Hon’ble CIT (Central) in the matters relating to the sphere of Addl. CIT, CR-2?” Sir, it may seem to be sheer impoliteness to ask your good self this question, but I’m making the above request only to mitigate my further victimization and mental suffering as I had faced enough of wrath of the above Senior Officers.

In the interest of equity and justice, I request your good self that any further move against me by the Hon’ble CIT (Central) or Shri D K Jha, Addl. CIT, CR-1 should happen only with the knowledge of your good self. It’s my humble prayer before your good self that a common level playing field to be provided to an Officer under representation vis-à-vis the Officer who has charged me and also with the Officer who has assisted the Officer in charging me. I deeply importune you that it would be fairer to conduct any probe relating to my work by any other Senior Officer other than Shri A K Agarwal and Shri D K Jha as these Officers are already deeply prejudiced against me.

If your good self seeks any clarification on this matter then it will be an extreme pleasure for me to appear before you. I thank you for your cooperation at all times. I request you again to do all possible and assist me in this regard.

Thanking you.

                                                                        Yours faithfully,

                                                                                    Sd/-

                                                                      (S S HARI RAO)

                                                                         DCIT,TDS 18(1), Bangalore

CC to:

1.                  The Chief Commissioner of Income-tax, Bangalore-I,

2.                  The Commissioner of Income-tax (Central), Bangalore.

3.                  The Addl. Commissioner of Income-tax (Central Range -1), Bangalore.

4.                  The Addl. Commissioner of Income-tax (Central Range -2), Bangalore.

5.                  The Asst. Commissioner of Income-tax Central Circle-2(1), Bangalore. 

Protest Against D Ravindra(CCIT)

 

GOVERNMENT OF INDIA

INCOME TAX DEPARTMENT

OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE III,                                                        No. 2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai 625 002

C. No. / JCIT / Range-III / 10-11                                              Date: 28/03/2011

To

Shri D Ravindran,

The Chief Commissioner of Income Tax – IV,

Chennai.

Dear Sir,

Sub : Expression of displeasure on your doubtful behavior- reg.

      On 08th March 2011 I was invited by RTI to take a session in the second half on the “Techniques of investigation”. Since I had the time in the morning I met my batch mate and a junior. After meeting the junior who had worked under me I was aghast when I knew about your in built negative bias towards me relating to the incident of Smt. KT Vijayalaxmi, ACIT, Company Circle-2, Madurai.

      Sir, I reliably learnt that you had called Shri Muthushanker, ACIT and had inquired about any problem of my relationship with Smt. KT Vijayalaxmi, ACIT. When the officer explained that there is nothing between them, then you allegedly closed the conversation by saying that “No you don’t know both had worked in Karnataka and something must have been there.”

      Before I came on training, it was also brought to my knowledge from my immediate superior that you had suspected me of backdating a draft penalty order in the case of R Bharagthwaj, approved by me on 28.05.2010, was actually signed after that date which corresponds to my long leave period. What hurt me most about the above incident was your basic attitude of suspicion without checking the matter based on facts or directly seeking an answer from me for the persistent doubt in you.

      Since you have failed to know the truth but let me bring the clarity on the entire issue. All along my career in Karnataka I worked at Bangalore was only as a DCIT. In Income-tax department an ITO does not report to DCIT. Similarly, K T Vijaylaxmi never reported to me as she was an ITO. So it becomes clear that I never had any official interaction with her. I knew K T Vijaylaxmi from a distance as I joined as a probationer in 2001 at Bangalore. While working at Bangalore I stayed in Income-tax Colony and she never stayed in the colony, therefore it leaves no room for any social relations between us. The entire period of ten years at Bangalore we both have never visited each other offices or homes can only lead to a strong belief that we do not have any reason for any grievance from each other. Whatever I have said is a fact which is verifiable by you from my service record or from administration at Bangalore. If this is the truth from my side then it is a grave insult from your side to enquire from my junior about my antecedents and precedents about my relationship with KT Vijaylaxmi and also making presumptions that we both have some problems between us or I have some reason to settle some personal scores with her. Your attitude of enquiry from a junior officer about a senior officer and then shrugging the truth and developing a negative bias is not all that fair for a person with your experience and caliber.

Shri Suryanarayana, the then CCIT told me about the posting of K T Vijaylaxmi as ACIT under the Range-III charge from Salem. The CCIT also asked me about her background when she was transferred. I replied that I hardly had any interaction at Bangalore but the officer might be good as she has risen to the position of ACIT from ranks. Shri Suryanarayana also conveyed me across that there has been instruction from the headquarters from Chennai that she should not be given any assessment or sensitive charge but is getting posted to Range-III under my jurisdiction. After K T Vijaylaxmi joined I also briefed her about a sensitive survey case relating to R Bharagthwaj where the assessment was completed by Shri Muthushankar, raising a huge demand. I also briefed that the assessing officer has already created the case for levying a penalty. Subsequently a draft order was prepared and approved on 28.05.2010. It was specifically mentioned to KT Vijaylaxmi to make the entry in the D&CR on 28.05.2010 and send the demand notice. I was about to proceed on long leave from the close of the day on 28.05.2010 as I wanted to pursue on my resignation to come out from the Indian Revenue Service for good. To make the case strong of R Bharagthwaj for subsequent years, I wrote a detailed letter to Shri G Myilanandam, Addl. CIT, Madurai about the case as the impact of the case had far reaching effect with the other office as the bogus expenditure related to M/s Viswas promoters was also discovered. To safeguard the interest, I had marked the copy to the CCIT, Madurai, CIT-I & II Madurai and also to KT Vijaylaxmi on 28.05.2010.

Sir, the above facts are verifiable and are the truth. Again if this is the truth then alleging me of backdating is a personal insult based on presumption. Doubting my integrity is not the question but doubting the entire people in chain of command is a gross injustice as the draft approval letter written by me on 28.05.2010 was in the tappal of the office of CCIT, CIT and the assessing officer. Therefore, I have my own doubts about your negative bias towards me without any rule or rhyme.

Sir, problem of KT Vijaylaxmi was not set in motion by me but was set in motion during my long leave by the then CCIT Shri Suryanarayana through several complaints received against her. Its only after my arrival from long leave it was brought to my knowledge by the then CCIT and CIT that she had dropped a penalty order of R Bharagthwaj after my approval on 28.05.2010. With this given set of facts I am developing a feeling that you are being instrumental in spreading rumors about me to make me a scapegoat so that you can save an errant assessee like R Bharagthwaj and an errant officer like K T Vijaylaxmi whose actions have been detrimental to the interest of Government of India.

      Sir, I have reliably learnt that that there are rumors that I do not have good relations with seniors, juniors, chartered accountant and public. If you are instrumental in promoting these rumors then let me boldly express that I do not have good relation with seniors who are doing excesses, I stand up very firmly against them. I never encourage meeting a chartered accountant in those cases when matter is being dealt by an assessing officer while investigation. I feel proud about it. Issuing memos to officials who can bring down the morale of organization by becoming undisciplined at work cannot be an excuse because one is an office bearer in employees union or is an active person in an employees union. The PRO is already vested with the job of meeting the general public in case of grievances and directing public to PRO for this purpose cannot be a sufficient reason to get branded that I do not have good relation with Public.

      Sir, it is surprising that you are already aware that the JCIT’s in the field have already got worked up because of extreme shortages and at these juncture if seniors like you hold negative bias without any basis then it shows the mood of seniors who are leading the organization. I know that you are aware that there is direct intervention by the senior officers from head quarters whenever a case becomes sensitive at that juncture I have hardly found any senior officers who will stand beside a JCIT and express that you please go ahead I understand your difficulty and I am with you. Rather than the supportive attitude I have found the culture of promoting rumors than easing out the difficulties at field. Your doubts of aspiration on me despite giving the best only vindicate that your attitude of presumption and negative attitude with bias is not desirable. It is not for the first time I am going through these situations.

      Sir, after you assumed office at Madurai, I was expecting that you will speak to me in detail about my requirement after I called on you. But I reliably learnt that you digged into my pending resignation status from the Vigilance and the information were sent to me that my resignation was rejected. After receiving the information I had written in detail a letter to the Chairman, CBDT on the pending status of resignation and also sought help from the office of CCIT-CCA,
Chennai and CCIT, Madurai to assist me. But till date I never received any line of communication from any authority. At this point of time when I hold charges of eight Ranges I have to deliver the best and I will do it so. But I feel uncomfortable that you never even asked anything from me on any issue but relied on rumor and half truth about me.

Sir, the most beautiful phase of an officer is when one is a DCIT. I had an active phase as DCIT till March 2008 and was always an outstanding officer. These are verifiable facts form my ACR’s. I have been victim earlier as a DCIT where efforts were made to stop my promotion and continuous harassment led me to disillusionment by leading me to place a resignation.
I was on leave for more than a year after placing the resignation. My friends and well wishers forced me to give a try as things will not be same if one becomes a Joint Commissioner. But after the brief skirmish with you and the experience of more than a year at Madurai I feel nothing has changed much. Rather than I being in the system surrounded by seniors like you for whom I have to explain, it’s better that I pursue my inner desire by coming out from the Indian Revenue Service immediately. Initially I thought to put papers afresh on 31.03.2011 but after speaking to seniors and family I have realized that the organization is short of officers and things will become better by the end of May 2011. Therefore, I have decided to put my papers afresh on 31.05.2011 from the post of Joint Commissioner.

Sir, you are appointed by the same authority who has appointed me. You are senior only by virtue of getting recruited earlier in Indian Revenue Service. I also have public office the way you have. But in my entire career I have never listened to others about a person working under me and developed bias at workplace. Irrespective of a person’s history I start my relationship at zero and feel responsible in developing them and stand along with them for any crisis. I have eased things and have dealt aberration very toughly based only on facts. While working at Madurai I have realized that the seniors want to easily believe the rumors and half truth and talk high on morality. But when the pressure on them comes from the minister in a case or otherwise then the same senior passes it to our level without standing beside a junior officer. Sir, question is not suspecting the integrity in a case which has contributed to revenue but the larger question is preventing by the senior due to pressure from top to soft peddle cases or stop investigation where influential people are involved as it stops the discovery of huge tax evasion.

Sir, let me express that I do not need a certificate from you to know who I am but I made an initiative to put the facts which were available with me so that you can use the same facts to remove aberration so that I can still share a space for smile with each other. I know my expression would have been very strong and that is why I am branded for being impolite with seniors but this is best I can give back with least hesitation as you will seldom find juniors standing before a senior. This is also why it is making my choice easy to leave an enviable job at the age of 45 from the family of Indian Revenue Service on 31.05.2011 and start life afresh so that I will be above the zone of doubting thomases.

Sir, though I never met you in my career prior to coming to Madurai, I had great respect for you because hearing nice things from my seniors and mentors like Suresh Battini and Ravi Ramachandran. I took it for certainty that you will be always above the hearsay and half truth about an individual because you are almost in the fag end of career and also you having more of characteristics of an academician. I have expressed my displeasure for your doubtful behavior on me so that I can still have the same respect for you whenever I confront you in future while at work or after leaving the organization gracefully.

      Thanking you.

                                                                       Yours faithfully,

                                                                                                       

                                                                                    Sd/-  
                                                                       (S.S. HARI RAO)

                                                            Joint Commissioner of Income Tax,

                                                                    Range – III, Madurai.

Copy to

1.    The Chief Commissioner of Income Tax (CCA), Chennai

2.      The Chief Commissioner of Income Tax, Madurai

Protest against ALKB Chand(CIT)

   

GOVERNMENT OF INDIA

INCOME TAX DEPARTMENT

OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE III,               
No. 2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002

F. No.1 / JCIT / Range-III / 09-10                                          Date: 14/09/09

To

Shri A L K B Chand

Commissioner of Income Tax – II,

Madurai.

Dear Sir,

Sub :Expression of displeasure on your rude behaviour- reg.

                 

The day I entered your chamber on 24^th July 2009, your greeted me with anger without ever knowing in what circumstances I reached office. My reaction was calm and I explained to you my background. But from within I was taken aback as this was not the way anyone needs to be greeted especially when one is joining after one and half year of leave. Slowly my interaction led me to believe that you are a perfect gentleman from within. As I interacted more with you and observed how you have been interacting with the environment I realised that inbuilt anger is the attribute in you which is not making you to connect with people with the perfect inner gentleman. I wouldn’t have expressed about the whole saga of event so fast but I have no choice but to let you know so that I can know what I want from you till we are in an official relationship. My expression will be quite harsh as it will not have any sugar coating which may anger you again, but again I have no choice but to seek forgiveness in advance as I know I will hurt you by my free thinking and expression.

I was on official tour to Tirunelveli and Tuticorin between 09.09.09 to 11.09.09 as I’ve been holding additional charge of Tirunelveli Range and Tuticorin Range. I also leant after going through the tour programme that Shri ALKB Chand, Commissioner of Income Tax – II, Madurai, was also on tour to Virudhnagar Range and Tirunelveli Range. A review meeting of all the officers was scheduled on 11.09.09 at Tirunelveli office followed by an address at a Arya- business hotel for the sensitization on the issue of Advance-Tax and other tax issues to the Chartered Accountant and the taxpayers. Initially the official meeting was organized at the Office of the Joint Commissioner of Income-tax, Tirunelveli Range. But suddenly there was a power cut; the venue was shifted as it would become uncomfortable to the Commissioner to hold meeting in darkness and absence of a fan. Since there was a provision for power back up in Office of the Deputy Commissioner of Income-tax, Circle 1(1) the venue was suddenly shifted.

      I left at 08-00 A.M from Tuticorin Range and reached Tirunelveli Range around 09-20 A.M. Since there was a power cut and location of meeting was changed due to power cut at the Office of the Deputy Commissioner of Income-tax, Circle 1(1) I just went through some tappal and left immediately for meeting. In the meeting the following officers were present:

1.    Shri Arul, DCIT

2.    Smt. Indubala, ITO

3.    Shri Kasi Viswanath, ITO

4.    Shri Ravichandran, ITO

5.    Shri Balasubramnian, ITO

6.    Smt. Shailaja, ITO

As I stepped inside the office Shri ALKB Chand started shouting at me on top of his voice for having come late. I kept patiently digesting the humiliation as I was unaware why Shri ALKB Chand was excessively rude to me in front of junior officers that too with the opened door to public? This scene went on for couple of minutes as I was shocked & deeply hurt. When the tempers of Shri ALKB Chand was not running down then I had no option and started to explain that I was not late but I was at my office. But the CIT told me to keep my mouth shut. But still I explained to overcome the ongoing humiliation that the venue was suddenly shifted so that CIT can be made comfortable. But still the CIT was ill-tempered. Then I further explained that CIT was forgetting that I was on tour and traveling more than 700-1000 KM per week in the discharge of my official duty. But again the CIT ridiculed when I slowly explained. In the entire episode Shri ALKB Chand became nastier in front of junior officers. The attitude of Shri ALKB Chand went beyond the normal decorum of office then I had no other option but to silence him in the same language what he had been talking to me from quite a long.

When the heated argument between Shri ALKB Chand and I started then all the junior officers felt extremely delicate and began pacifying both of us. As Shri ALKB Chand was in no mood to reduce his temper so was I not coming to let down mine but explaining all the issues which the CIT had taken for granted. Shri ALKB Chand became very unfair as he even launched personal attacks which I had confided to him in confidence about my victimization and harassment by senior officers in the previous office. After more than half an hour Shri ALKB Chand calmed and went on with the proceeding as per schedule.

      Sir, let me explain to you that you have been excessively rude for an official act which is unbecoming for an officer. I am expressing my extreme displeasure over your rude behaviour and bring to light all the issues in writing as I’m giving the oral discussion between us during the official proceedings a formal shape for any future course of action. The issues are:

1.    Without ever giving an opportunity you can never make a judgment- During the meeting you have failed to seek any explanation for the presumption that I was late to the meeting. So you have failed to give me an opportunity which is part of the Principle of Natural Justice. Please remember that you are neither the King nor we are the subject; we are just the employee’s of the Government of India shouldering a national responsibility bestowed upon on us by the Parliament of India. No where the Parliament has prescribed to humiliate a senior officer and a public functionary without ever seeking an explanation. Even otherwise you do not have any right to shout in public. You have failed to notice that it’s a simple management principle to shout in private and appreciate in public.

2.    No personal attack warranted in public during official meetings– I’ve confided in detail during my first meet that I had put my resignation due to harassment and victimization and joining at Madurai after a long leave of one and half year. I also gave my documents of ongoing proceedings. During the meeting when heated argument was going on you have publicly stated ‘now I understand that you are rightly into problems in your career…’ It is really unfortunate that at this stage of your career and the officer of your caliber can mix the personal issues with the official proceedings that too in public. I’m really surprised as I thought after reading my trauma of being victimized and harassed at workplace in the previous place you will be always sympathetic to my cause. The issues which I shared in total confidence about my personal situations you took as a weapon to assault me in public. Let me explain humbly to you that I feel proud of my fight earlier as very few officers in the department have courage to stand against their senior officers when a wrong is committed. I do not have any regret of my behaviour for the unfortunate incident between us on 11.09.09 as very few can stand up against you in the heated mood and speak to you in the language which you understand it most.

3.    Denying right to speak- In my interaction I’ve observed that you lack grossly the skill of listening. You deny the right to speak, do not entertain and appreciate any idea which is contrary to your thinking. Indian Parliament has guaranteed certain Fundamental Rights in Article 19, under Chapter - IV of the Indian Constitution. Article 19(1) is about “Freedom of speech and expression.” As a citizen when everybody enjoys this fundamental right then it is more to be observed than denied in an official proceeding. Every process of government proceeding is a failure if it fails to go through this litmus test. It’s pertinent to quote at this juncture the saying of Francis Voltaire “I disapprove of what you say, but I will defend to death your right to say it.”

4.    No appreciation of problems at ground level- You may be touring the area once in a year but I’ve been touring every week more than 700 KM not only the jurisdiction under your charge but also the jurisdiction under the charge of the Commissioner of Income Tax – I, Madurai. You’ve not only failed to appreciate my inconvenience but ridiculed when I referred this matter. Let me explain the fact which you may not be aware of.

a.    As one rise in career as Commissioner one moves away from direct field responsibility. Other than reports, improving infrastructure and certain other supervisory function, not much responsibility is bestowed on this office at implementation level. The assessing officers have the direct responsibility in achieving the target set by the Government of India. In the operation of their official function they are facing acute shortage of manpower, infrastructure and the decent working environment. In the present set up the Office of Joint Commissioner is the most stressed one as the Officer is not only an assessing officer but also directly responsible for supervising the field offices. It’s easier to hold the additional charge of a Commissionerate but extremely difficult to hold even one additional charge of the Office of Joint Commissioner. It becomes more straining if one holds additional charge under two Commissioners as it defies the principle of unity of command. Keeping this set of circumstances I’m not only holding the additional charge of more than one Range but holding two offices at far flung locations and that too under two different Commissioners.

b.    You have been reported in my monthly DO about the grossly inadequate infrastructure and manpower issues at Tirunelveli charge after experiencing it personally. Without ever appreciating my problems till date you are feeling coming late to office is grave issue. It is totally a non issue as I was not at all late to the Office. The grave issue is that despite being the Office of Commissioner for three consecutive years the infrastructure issue at this office during your period is pathetically poor and dismal which is one of your prime responsibilities. You have done nothing; I repeat nothing, to improve the same till date. Does it really show good of the Income-tax department to have meeting in the chamber of DCIT beside the fact that the office of JCIT is almost in dilapidated condition? Does it look good to hold meeting on sensitization about tax issues for taxpayers in a business hotel by taking the favours from outside than paying our own bills? Many a times when I have visited your office you have made me wait for long hours, you have not met me on few occasions, but till date I’ve never made issue out of it. If coming late to office is the reason for cry then we have more reason to shout on you than you shouting on us.

c.    You may have slipped from the fact that all the additional charge offices were generally manned from distances by calling files to their office at substantive charge. To experience the personal and human touch I’ve been touring consistently by sharing my equal time between these three offices by traveling long distance every week when compared with my present peer in the same charge. Just to bring to your notice that I’m working at the operational level for three charges without any extra incentive for holding three offices and I never complained about my inconvenience to you till date.

d.    I’m the only Joint Commissioner under your charge having substantive jurisdiction with a responsibility of work equivalent to your Commissionerate. Showing disrespect to me in public you’ve brought disrepute to the authority who is appointed by the President of India. Please absorb that by having your office superior to mine doesn’t make my office inferior. It has its own dignity and you will never have right to in your official life to bring its dignity down. Touching my personal issues you’ve failed realised that at the end of the day I’ve to interact with the same people for getting the work done to achieve the target for the Commissionerate led by you. Humiliating in front of juniors you’ve failed to respect an individual’s dignity. Without the office of Commissionerate still offices can function at ease but without the office of Joint Commissioner it will be little difficult to consolidate the work at the end of each day. During my heightened tension caused by you I thought that I will go on long leave then I realised later that I will be making such a move only to sustain my ego caused by hurt of your ego. By doing this when I realized that it will make my organizational work suffer then I decided that I will exhibit my strength through my work than speaking through words.

e.    The Government of India has appointed each officer and officials to work independently by applying their own mind. To apply ones own mind, suitable training is also given prior to joining the Service. Independent mind is applicable in every bureaucracy but more to Income-tax than Police as its quasi-judicial function. Police does only executive function, whereas an office like Income-tax not only does the executive function but also adjudicates on the matter like a judiciary. In these set of circumstances each individual has to sign the dotted line to their level of wisdom by following the principle of impersonality, rationality and neutrality. Always aligning with your opinion is not a prerequisite when we deviate from accepting your line of thinking. Your suggestions are always appreciable but If you disagree with the opinion you can express your views by a written direction and we will honor it as long as it aligns with the mandate bestowed on us.

f.     It’s a known fact to you that I’ve put my resignation. The fact remains still at my end that I’ve decided to exit as I know the behaviour and attitude of seniors which I’ve been disapproving has gone so much into their head that they have forgotten that they are dealing with human beings in the discharge of their official function. Putting papers from such an esteemed job requires great amount of conviction and courage which can come only when you display that one can live without the personality of living as a bureaucrat. You’ve again failed to notice that I may leave any moment from Indian Revenue Service but as long as I work I’ll never let a single stone unturned with my work which can ever say that I didn’t do justice to the single paisa which I drew as my salary till last moment.

Sir, when I brought the matter and requested you to express your displeasure which led you to shouting at me then you expressed that “I don’t believe in writing.” In bureaucracy the dictum is “Pen is mightier than sword.” Contrary to whether you believe or not let me explain that in an official proceeding it’s better and more comfortable to write than shout. That’s why I’m bringing the incident and expressing my protest as it was always part of the official proceedings. Let me acquaint you boldly that “I will always give you the same response what you give it to me. So the choice is sheerly left to you the way you want to interact and deal with me.” I am open to ideas, suggestions and direction which will enhance the potential in me to deliver the goals of the organisation. So I request you to display utmost dignity to my office when you interact with me.

Sir, I have always expressed my deep gratitude for all the best things in you with conviction with all persons with whom I interact. I am also expressing with the same intensity the displeasure on your rude behaviour due to anger as I feel very strongly that this is what is needed for your personal development to make the office of Income-tax graceful and dignified. I also know that my expression would cause you great unease but remember that I would not have written all this without you being a strong cause. I still cease with an apology as it may probably cool you when all these matter which I have highlighted will hurt you because of my free expression.

Hope I will get the opportunity to work with you in a free environment as this is what I’m giving it to my colleagues who are working under me without ever mixing their personal issues with the official work.

      Thanking you.

                                                                         Yours faithfully

                                                                                 Sd/-
                                                                    ( S.S. HARI RAO )

                                                     Joint Commissioner of Income Tax,

                                                                   Range – III, Madurai

Nobody is perfect that is why understanding is so important.

Relationship gives meaning to life and search for desires in relationship keeps the life going. In this journey many relationship get dropped at the middle and many travel till the end of road. The one which we carry by tolerating may be a duty or is still left with some steam at the edges. But the ones which titillate our soul even in the darkest of hours, brings only smile or tears of happiness. These are definitely the special ones, which we miss so much again and again. Why in sum total of our relationship, we still find these wonderful ones visible as the beacon from any corner, is the mystery which we all need to unfold.

I need not search the mystery elsewhere but penetrate deep into our bonding as it is not as sweet as it appears to be now. We too have been through an extremely rough weather which reflected the harsh flavours in its nastiest form but what kept our relationship going was the weaving done with elegance whenever there was deep hole penetrated into our mattress. Mending the fabric could not have been one sided as the clap from both our hands were so loud and clear when we exchange sometime the needle and sometime the twine.

What infuses the stamina in a relationship is not that one has to utter ‘YES’ all the time but can afford to say loudly ‘NO’ with a harsh voice, but the conditions applies to the pitch of throat and the stillness of a heart. The cry may reach peak decibel but a silent pamper of heart continues to sing melody cajoling the spirit of one we love. When ego surrenders amidst loud noise, respecting each other’s personal space comes to fore reminding that understanding is not about acceptance but agreeing to disagree is the bottom-line.

Relationships are not about seeing our own self in others but respecting that the opposite is unique and different. What turns a relation sordid and sour is that bit of over enthusiasm which gives the flavour of victory over our perceptible defeat. Defeat is not about scoring a point but trampling a heart which shows no mercy about the imperfection which I am deeply embedded with. If the imperfection is what you will grind against my own soul then how can you ever appreciate of what I am as I am full of these imperfections which make me, ME.

Freedom from any probable hurt is what makes a relationship very protective, it is not the seamless selfishness but the understanding that no one has right hurt a beautiful soul who is the beloved. When we have never eyed for anybody’s approval of our relationship then little scope is left for any person to throw stones of what we are. It is not that the penetrating stones will bleed you but the fountain of blood which will release as I am ever gonna be shield to you. This is what will make you wreath in pain as you’re my wound is not left to me but pierce equally through your body. Understanding becomes imperative in guarding the loved ones as shield which can replace smiles and laughter with pain and despair.

Understanding was never about fishing in troubled waters but to hold me when I fall despite the path I chose contrary to your belief. Every act of disgust in me was breathed with stories and song of life only to divert me of my anguish till the darkness was all about to see the daylight. It never mattered about the cold floors but the warmth of your hands encircled and loud beat of your heart upon which I spent my cushiony night from dusk to dawn. Radiance was all over when my eyes opened and the silhouettes of an angel blocking the bright light made the mind run backwards of what held me all night during the darkest hours. Reminiscing every moment of yesterdays despair and how a tired soul was nourished instantly froze the tears rolling down my cheeks, the broad meaning of understanding was blended in me of not what you said but what was always unsaid.

The philosophy that “nobody is perfect that is why understanding is needed” got blended in my blood running all over my body. We both being so different but still being so similar is what I realised. It also faded the victory/defeat, loss/gain and yours/mine. This dissolving of thy selves at the end of journey is what understanding is all about as semblance of all tests.

My life experience circumvents around you and is sucked in inside your soul. All my expression about the experiential reality is written from that seat of cajole and comfort rising from your soul. Feel blessed of this merging where you is still you and me is still me and yet we both are one and the UNITY.

How I cracked Civil Service Exam?

Every civil servant selected through Union Public Service Commission feels extremely proud as it’s a profession where one receives the appointment order from “The President of India” by virtue of being a “permanent executive”. As a civil servant for more than a decade, it had been in my mind for putting down a set of instructions which will be an aid for an aspirant preparing for civil service exams conducted by Union Public Service Commission in India.

People who have succeeded the exams have not prepared meticulously “What was needed for exam” but they knew “What was actually not needed for the exams”. Any success is more to do with knowing “what not to do” as this factor consumes maximum energy while achieving any goal. Every aspirant due to their individual background develop their own understanding about how to write an exam without actually knowing it what is really required? I call every act which is not needed as demons. So let us know what is needed and what is not needed.

Cracking the exam has always been an envious task because huge number of students aspires for few seats available in civil services. In this scenario of tight rope walk, the secret to succeed is to look into some innocuous looking fundamentals which many aspirants take it for granted which becomes the deciding fator. After grazing through all aspects I feel the following are the basic guidelines which if one adheres to while preparing the exams and these are:

1.       Scheme of Exam: In the present scheme of examination  one has to pass

a.       Preliminary Exam: It is an objective type exam with MCQ’s (multiple choice questions). The syllabus is almost skin to 10^th class CBSE standard . The Examination shall comprise two compulsory papers of 200 marks each.

a. Both the question papers will be of the objective type (multiple choice questions). 

b.The question papers will be set both in Hindi and English. However, questions relating to English Language Comprehension skills of Class X level will be tested through passages from English Language only without providing Hindi translation thereof in the question paper.

c. Details of the syllabi are indicated in Part A of Section III.

d.Each paper will be of two hours duration. Blind candidates will however; be allowed an extra time of twenty minutes at each paper.

b.      Main Examination:The written examination will consist of the following papers:

a.       Qualifying Papers:

                                                              I.            Paper‐ A (One of the Indian Language to be selected by the candidate from the Languages included in the Eighth Schedule to the Constitution). 300 Marks

                                        II.        Paper‐ B English 300 Marks

b.         Papers to be counted for merit

                                                              I.            Paper-I

a.       Section 1 Essay 250 Marks

                                                            II.            Paper-II

a.       General Studies–I 250Marks (Indian Heritage and Culture, History and Geography of the World  and Society)

                                                          III.            Paper-III

a.       General Studies –II 250 Marks (Governance, Constitution, Polity, Social Justice and  International relations)

                                                          IV.            Paper-IV

a.       General Studies –III 250 Marks (Technology, Economic Development,  Bio-diversity, Environment, Security  and Disaster Management)

                                                            V.            Paper-V

a.       General Studies –IV 250 Marks  (Ethics, Integrity and Aptitude)

                                                          VI.            Paper-VI

a.       Optional Subject – Paper 1 250 Marks

                                                        VII.            Paper-VII

a.       Optional Subject – Paper 2 250 Marks

                                                      VIII.            Sub Total (Written test) 1750 Marks

c.       Personality Test through an Interview - 275 Marks.

a. Grand Total 2025 Marks

2.      Selection of an optional: While selecting an optional, one has to have pipeline thinking. It is naive to feel that some optional gives more marks than other optional. I repeat it is naive and foolish belief that some optional gives more marks than other optional. Small looking syllabus is not easy to score nor is long looking syllabus difficult to score. Many aspirants without ever knowing the truth get trapped under fallacy that “these days certain subject has become scoring”. While choosing an optional one has to be aware of following things:

a.      Availability of Civil Service Material for an optional.

b.      Availability of a teacher with Civil Service orientation to monitor and give constant feedback.

Choosing an optional must be individual’s choice than parental or peer pressure. It is very important to select an optional which a person is very comfortable with. It must be done after carefully reading all the optional available as a choice. I personally recommend every aspirant to take at least a week time to decide firmly which subject one is going to relentlessly work with. When an aspirant fails to not score good marks in optional and then revisits for choosing a different optional, then a person would lose considerable amount of valuable time and confidence which will put them out from race.

3.      Gathering of material: Before starting to prepare for the exams it is necessary to arrange all the materials needed for preparation. The position of each aspirant must be such that at any given point of time one should not feel to acquire material by going outside once the preparation has started.

4.       Preparation of Desk: The preparation of desk may look innocuous but it is the most important task for the preparation of exam. It exactly gives the same position to a civil service aspirant just like what gives a soldier to be fully prepared for a war.  The desk is the sole companion of every civil service aspirant who starts the journey and achieves the salvation thereafter. Therefore, it has the aura which is akin to any place of worship.

a.                An independent room without a roommate or a home with a separate room.

b.               Study table with chair: A comfortable study table with sufficient number of bins is needed with a comfortable chair.

c.                A table clock: Maintaining a schedule and sticking on to a schedule brings in discipline.

d.               Pen stand, Pens (blue, black, green and red), pen-pencil, pencils, eraser and sharpener, sketch pens, marker/highlighter, paper cutter, ruler etc.

e.               Ream of A4 size paper, Gum, Stapler, staples, Writing board, Long note books

f.                 Tea/coffee dispenser, Namkeens, Bread/Biscuit box, a chocolate box. Tea set. : Proper refreshment activates the mind and keeps one more focussed and relaxed. Proper diet is fine but heavy diet will make one drowsy.

g.               Earthen pot filled with water: Drinking water at regular intervals rejuvenates the body and mind

h.               Rack: Placing all the material will enable an aspirant to organise themselves by knowing the location of every material.

i.                 Writing board and Pin/White board: Writing board can be used regularly for writing the notes and article. The writing board enables a person to sit for long hours as every person can write and read without bending forward. Pin/White board will help in tagging important points so that one can memorise the bullet point whenever they stand in relaxed mode. It will also help in pasting the schedule/syllabus set as the target.

5.      Knowing your syllabus: Knowing the syllabus and having it always around will always keep an aspirant focus in alignment. After a copy of syllabus is procured the same has to be pasted on hard bound card board. This will enable the syllabus to be always handy for the purpose of cross checking with each day’s preparation. Highlight the area of the syllabus with a highlighter marker pen, which would indicate that you have finished your own notes with respect to the topic.

6.      Preparation for General Studies:

a.               A standard general studies guide: I preferred Spectrum published material over others as the printing is in broad font. Eyes are the first faculty which gets tired and acquires boredom as every aspirant has to work for very long hours. Since we need to work with the material for very long then it becomes necessary to pick up the material which is more compatible to eyes. The huge size of the general studies book sub-consciously acts on mind, so after procuring the material, the first things to do is just tearing the books as per its subject and get it bounded.

b.               Pocket Radio:  To hear daily news and spotlight between 9-00 PM to 9-30 PM.

c.                The Hindu: A Standard News Paper

d.               Civil Service Chronicle: A standard magazine.

e.               India Year Book: Published by Ministry of Information and Broadcasting.

f.                 Manorama Year Book or any other Year Book

g.               Bare Act

h.               Question banks

i.                 Walls with nice posters instilling confidence – I had written on my wall the following three things:

                                                                                I.            I am a Civil Servant from 1999 Batch

                                                                              II.            Loose everything except confidence

                                                                            III.            It is a DO or DIE situation and I know I can’t DIE. I must DO.

7.       Preparation for Optional: Generally several books written by lead authors have been prescribed for each subject. But my experience shows that any standard material is sufficient as the content does not change whether you read one book or ten books. “It is better to read one book ten times than ten books one time.” I have relied on the material prepared by Indira Gandhi National Open University (IGNOU). The material is very reliable as it has been compiled by the best team from the respective discipline in India and the world.

8.       Preparation of Essay: Writing an essay is an art. It is a test of your creativity, balance, and the hidden wisdom. It subtly brings out your true personality and the hidden vibration of your real self. Preparation of a skeletal thought framework prior to writing an essay will enable one to attempt all the angles which need to be addressed in the topic. This attempt would give a direction and focus while writing an essay to the aspirant.  Any essay at the end must always align to the topic of the essay and never go against it.

9.       Preparation for language: All the efforts of Civil service exams turns futile if one cannot pass the language one has chosen. In the Mains Examination the papers get evaluated only when one clears the language with passing marks. So it is very necessary to pass the language paper though it doesn’t carry any marks for ranking purpose.

10.  Writing skills: Civil Service exams is only about three things; writing, writing and writing. The less said than done as the above line shows that this exam is only about writing and nothing else. Preparation of a skeletal thought framework prior to a detailed answer will enable one to attempt all the angles which need to be addressed in the topic. This attempt would give the right direction and focus in any answer. Writing with brevity and positioning oneself within the zone of time required for each subject while exam is the greatest test for any aspirant for writing an exam. Writing is the only aspect for passing this wonderful exam.

11.  Physical Exercise, Yoga or worship: Daily half an hour of walking coupled with fifteen minutes just spent in silence is sufficient for gaining physical and mental strength to stand up to any stress which may result during the exams.

FAQ’s (frequently asked questions)

Q.1      Is there a need to daily study for more than 15 hours a day. Is it true?

Ans:     Preparation for civil service exam is not merely reading but retaining what has been studied. Therefore, it is generally not possible to study continuously for more than two to three hours a day. What is included in study is long hours of writing notes which may span over six to eight hours sometimes.

If one plans their studies two years before writing the entrance exam, then around four to six hours daily preparation is more than sufficient by comfortably achieving daily milestones.

Q.2      How to prepare for exams?

Ans:     Own hand written notes are very necessary for these exams. Preparing own notes develops a photographic memory for an aspirant. In examination, I have observed that sometime just by closing the eyes one can recall the answer, which shows the power of writing and having own notes.

Many aspirants have a notion that reading is necessary and writing is taken for granted. Knowledge gathering is only one part of the exam but expressing it with a time frame is the biggest challenge. So writing is the most difficult part. Only writing, writing and writing are the key to succeed in these exams. Writing answers from the old question papers is time tested and still one of the best methods for succeeding in civil service exams.

Q.3      Whether the coaching for the exam from any leading institute is necessary?

Ans:     Many aspirants have cracked the exams without ever taking the coaching. Joining an institute while preparing for Civil Service Exam will help an aspirant. They will get professional help in gathering the study material, guidance and the peer enthusiasm. The brand name of institute is not a pre-requisite because many a times it has been found that some aspirants takes coaching in multiple institutes. So many institutes take credit for the same candidate after and aspirant has qualified the exam. Any decent institute with a strong team is fine for making a humble beginning because no facts in any subject will change whether one joins a leading institute or otherwise.

            I have seen that many aspirants take multiple institutes for different subject on hearsay that someone is great in one subject. These aspirants often become victims as they seldom realise that much of their precious time is wasted while travelling between the different institutes. On the other hand the aspirants unnecessarily get exposed to different groups having different orientation to exam taught by their respective institute. All these attributes may add to unwanted confusion for an already confused aspirant. It is often desirable to get coached under one roof and have one pattern of thinking to crack the exam. 

Q.4      Is it necessary to mug up the definitions and important points?

Ans:     In any examination the main limitation is time. If one is not having the facts on the fingertips then one has to go on recollecting the facts at its own pace. If anyone remembers the point in a chronology or definition at the tip of their tongue then more than ninety percent of battle is won. At the level of knowledge almost every aspirant is on equal plane. What distinguishes form the other is their delivery of knowledge within the stipulated time.

             I had made flash cards which carried chapter-wise definitions and MNEMONICS for all the bullet points pertaining to each chapter. This method enabled me to keep the entire facts at the tip of my tongue. If an aspirant gets the right beginning then there is great amount of confidence while writing the analysis part of the answer.

Q.5      What are the demons for the exams?

Ans:     The demons of exams are:

a.       Bad hand writing is a demon. Even in my writing, few words look to be alike. I sincerely worked with stencil and workbook to correct the defect as I used to write slant downwards. Since the mains exam has to be written in a plain white sheet, it is very necessary to practice straight handwriting by giving proper margins at the top, bottom and on the left side.

b.      Television watching is never needed as only pocket radio will do. Television is needed only for entertainment and not for news from the perspective of civil service exams. Television and Internet has capacity to pull you from one link to the other which would not only waste time but acquire unnecessary junk which is a big demon for the exam. In radio everyday 9-00 PM to 9-15 PM English and Hindi News are telecasted. Followed by SPOTLIGHT on two topics of NATIONAL and INTERNATIONAL importance. If one follows what has happened over one year the entire current affairs more or less gets covered.  Every topic can be later segregated on the basis of SOCIAL/ CULTURAL/ ECONOMIC/ POLITICAL/ SPORTS/SCIENCE category.

c.       Never underestimate your own achievement and overestimate others achievement and vice versa.

d.      In every coaching class there are brilliant guys/girls who never qualify and ordinary looking people top the charts. Why it is so? Because during the coaching all the so-called brilliant looking people actually cheat on scores in every test.

e.      Read one book ten times than ten books one time. Be ruthless in cutting on duplicity of information sources as this is a big demon which will cause information overload.

f.        The syllabus for the exam looks quite huge. My personal example is that I picked up history topic in the morning then get impatient and confused as I do not know about Geography. While reading Geography the flash brings the vastness of Polity... and this goes on by switching between subjects in a day. At the end of the day, I was as wise as I was in the morning.  So start your schedule from zero and reach the score of hundred, step by step without becoming impatient. This means keep each day miles stones and achieve topic by topic as ROME WAS NOT BUILT IN A DAY. With realistic planning one can easily know the date on which the entire syllabus will be covered.

g.       Never believe an aspirant who says that the exams can be cracked only by reading. A civil service exam needs only writing, writing and writing.

h.      Always be generous with the knowledge you have. Firmly believe in the act of sharing as the rewards attached to it are phenomenal. Many aspirants feel if they share then the other person will become competitor. A civil service exam is all about knowing the number of points in any given subject. If you share you will add more to your knowledge as the other will share too. By this method over a period of time one will become the repository of maximum knowledge.

i.         Fix daily and weekly realistic milestones. Then induce a system of reward and penalty for self while achieving a milestone or failing to achieve it.

j.        Do not cut articles from news paper and magazines for reading it on a later date. Instead write important gist in the relevant note book.

k.       Do not read or study when you are in exam centre. If one has not studied the entire year then it will not make any difference if one studies just before the exam and vice versa. I always went for a movie, one day prior to exam.

l.         Do not entertain discussion after an exam gets over. No discussion can undo the mistake which is already made. It is also not necessary that the other person in the discussion need to be right. Discussions after the exam would unnecessarily affect the impact on the next exam and may bring down morale and motivation which necessary on continuous basis.

Q.6      what does this exam need?

Ans:   The exam is not searching for brilliant aspirants but is searching for hardworking, humble and sincere aspirants. It will be a surprise to note that more than fifty percent of aspirants who get selected are from rural areas who have studied in vernacular medium in government schools, belonging to the most backward states of India. A person from rural background is more simple, honest and humble than the urban aspirant.

Hari Rao

1999 Batch of IRS

hariraoirs@hotmail.com