The Hindu Business Line : A camel and a motorcycle for everybody

ARTICLE 112 of the Indian Constitution mandates that the annual financial statement be laid before Parliament, showing the estimated receipts and expenditure of the government. Article 113(2) stipulates that the Lok Sabha's sanction be obtained for expenditure other than that charged up the consolidated fund of India, Article 114 speaks of Appropriation Bill, and Article 115, of supplementary grants.

Though it is necessary for any spending to have the sanction of Parliament through the Budget route, Article 116 provides an exception — the vote on account option. A lumpsum grant is allowed to the executive to cover expenditure for a short period till Parliament gets sufficient time to discuss and pass the Budget.

Giving these inputs, R. C. Jain's Riddles of the Indian Constitution (from Vidhi Publishing P Ltd (www.vidhiindia.com) proceeds to discuss how vote on account became a necessity in 1991 when a national party "desired to topple the government before passing of the Budget and get into power." Divided into eight chapters, the book traces the ancient roots of the Constitution, highlights interesting definitions, and discusses the objectives of various Articles.

"There are still many grey areas in the Constitution," notes the author. He devotes a whole chapter to `manipulations and compromises' where he analyses the amendments. To understand how the courts have interpreted the Constitution, there is a chapter on precedents.

It would be interesting to know that Dr B. R. Ambedkar felt strongly that the state should have no right to deprive an individual citizen of his citizenship: "A stateless person is a floating carcass or a ghost who can commit any wrong and not subject to any law."

The author observes that the word `minority' is not defined, except what can be inferred from Article 29: "A section of the society residing in the territory of India or any part thereof having a distinct language, script or culture of its own."

Among several proposals for amendments, two related to the inclusion of the name of God and Mahatma Gandhi in the Preamble. "Since neither God nor Mahatma Gandhi were physically present in the House seeking discussion, the amendments were dropped."

When Shri Brajeshwar Prasad proposed that we should "secure to all citizens an adequate means of livelihood, free and compulsory education, free medical aid, and compulsory military training," Dr P. S. Deshmukh commented, "What about a camel and a motorcycle?" Or, would a small car do, as well?

NRI taxation

ANAND, a resident in India pays rent to an NRI who had acquired the house out of foreign remittance and let it out. Is TDS attracted? PQR Ltd, an Indian company, deputes its employees to branches outside India.

Should tax be deducted for salary paid? Can taxes, that are levied in a foreign country, on income earned in that country, be allowed as a deduction from the foreign income for arriving at the taxable income in India?

These are some of the many questions for which Pradeep Narain provides answers in A Handbook on Taxation of Non-residents, published by Asia Law House (www.asialawhouse.com).

"Many seem to believe that `Non-Resident Indian' is a coveted status," writes Justice T. N. C. Rangarajan in his foreword. "Few realise that as long as their roots are not cut off, their obligations continue. Tax obligation has a way of catching-up. Sometimes it catches those who are left behind and even those who have some links with the NRI."

The author notes in his preface: "Non-residents enjoy a number of exemptions and rebates under various provisions of the Act. They are taxed only on income that is received or accrued or deemed to accrue or arise in India, while residents are taxed on their global income, whether received in India or outside India."

"An amount of $1 lakh per calendar year can be remitted out of assets in India acquired by way of inheritance/legacies." However, the bank would insist on documentary evidence to show that the assets were acquired by way of inheritance/legacies, and tax clearance certificate from the IT authorities for the remittance.

Now, try a problem: "Steve, a member of the touring Australian team to India received a sum of Rs 5 lakh for participation in matches in India. He also received a sum of Rs 1 lakh for advertising products on TV. He contributed articles on Indian sports in a newspaper for which he received Rs 10,000. He also won Rs 10,000 in horseracing in India. Compute his tax liability."

PI is productivity illusion

YOU need not cultivate a messy desk habit, although confusion is a useful camouflage and can be cited as evidence for your claim to be `creative'. "Don't worry about losing anything. Just deny you ever had it in the first place."

This is among the insights you come across in The Art of Headless Chicken Management by Elly Brewer and Mark Edwards, from Viva Books P Ltd (www.vivagroupindia.com).

What are the working practices that typify a HC manager? He refuses to read the document that's taken you three weeks to prepare, then asks you for a summary, five minutes before the meeting, so that he can present the information as his own; he makes three-point plans with four points, two of which are totally irrelevant; he claims responsibility for your successes and blames others for all his failures; and he double books meetings in different places and turns up at neither.

You already know the law of diminishing returns, according to which the extra banana you eat doesn't give the same satisfaction as the previous one. Here is the law of diminishing marginal desk space, from the authors: IQ is indispensability quotient, a measure of how as his desk becomes more cluttered the HCM feels more needed; PI is productivity illusion, a measure of how much work the HCM thinks he is doing; as PI rises, E (efficiency) falls; PCC is paper clip count, and it rises on Fridays.

HCMs are great believers in `bending the truth', avers the book. "And that's not just the little white lies most people employ at work." For instance, he can "confidently tell you white is black and when challenged look wounded and deny with a cherubic look of innocence, that he ever said any such thing."

Entropy: 1, Life: 0

THE mill is a stone zoo populated by prehistoric iron monsters, saw-toothed, rust-skinned, round-headed, their jugulars bursting tight with grease and oil. It swallows brown men and white cotton and belches smoke in contented black puffs.

So, what's that? An antiquated cloth mill, in the words of Kiran Khalap in Halfway up the Mountain, a book from Jacaranda Publishing P Ltd (www.jacaranda-press.com). "Life cocks a snook at entropy, tirelessly garnering support for greater order, less chaos. Death hangs around, toothpick twirling between lips, then steps in, snaps life's neck, and announces once again that Arthur Eddington was right. Entropy: 1, Life: 0." There is "the opportunity for independence" that arrives as "a simple 15-paise inland letter from a residential school in Mahabaleshwar." And it smelled of `hope', but it said, "Hence we must reject your application." "However," it continues a tiny somersault of your heart later... "The ear is female, it receives without distortion even before you are born, that's why it never suffers from acoustical illusion. The eye is male, it darts out, licks surfaces, is easily fooled. Entire cultures can be male or female, aggressive or peaceful, based on their use of eyes and ears." Ever thought of that?

There is a dried river, towards the end: It "lies in rigor mortis under the sky; intravenous tubes powered by pumps reach into her innards and suck out all the magic she ever possessed. Instead of pools covered with sheets of sunshine there are puddles of green pus, with flies settling on bits of dung." Every moment splits into two, writes Khalap. "And you have to decide to breathe life into one of two diverse long-chain polymers of probability... and you always choose the wrong one?"

Tailpiece

"What is the permitted bandwidth, you know?"

"How can something be both `permitted' and `banned'?"

ReadingRoom@TheHindu.co.in

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