Presidentship – An opportunity to repay debt

Yes, I owe debt to my STPAM. Since no one from my family was in this profession, my entry in it was mere destiny. Without guidance, I was to learn like "Eklavya" in front of statue of Dronacharyas produced by STPAM whom I need not name. However, after listening to them in seminars and especially after reading their interview published in the Sales Tax Review, my education started in real sense and that is how I owe uncountable debt to my STPAM in the form of invaluable services enjoyed by me since 1981.

So much so, after joining the Managing Committee under the giant and eminent leadership of Mr. Vinayak Patkar all of you have educated and treated me like your real brother. I hold a concept "one may not get an opportunity to repay who helped you in need with pious object, but if you helped someone who needs the helping hand, the same would amount to repayment intended". My reference here is to STPs who are the possible victims of section 61 of the MVAT Act. They are looking at STPAM with great hope and as the President of STPAM, if I become their rescuer; I will be relieved from the debt referred hereinabove.

I express gratitude to all of you for unanimously electing me as your President. This is not because I am afraid of election process, but the time and energy saved because of your unanimous decision can be utilized for attaining the objectives of the STPAM and in keeping its flag flying with great pride.

Our STPAM is being treated as a part and parcel of the Sales Tax Department not only because it helps the Department to amend the law and procedure if the same has unintended errors, omissions etc. It is undisputed fact that the MVAT Act was drafted with great caution by an eminent authority Mr. Dilip Dixit, who was always open for suggestions from the STPAM. I have used the word "authority" in his case because all of us are well aware that he is real authority on interpretation and repercussion of every word in the enactment. But the time given to him was so short, it was just impossible for him to draft an error free enactment. As such the admitted position is that the MVAT Act suffers from many defects.

Over and above, this, the implementation of MVAT Act along with full automation as was expected has become very difficult for the Department in terms of labour to put in and that too without hampering the work of assessments under the repealed Act. Further, the mess created because of clumsy TIN issuance procedure is going to create great hardship to dealers as well as to the Department. Under this scenario the onerous task before us is to point out the Commissioner fearlessly the errors and defects not only in the Act and Rules but also from the Trade Circulars issued, to patch-up the said defects.

Regarding the activities of the Association every activity would be on prime list. The idea of Regional Centres mooted by the then President Mr. Rajat Talati was made active successfully by Mr. Tushar Joshi in around 14 Districts of Maharashtra. My intention is to spread it to all the Districts of Maharashtra.

I have noticed that our outstation members cannot buy our short publications on amendments and other books because of the distance. To overcome this, I am planning to accept some Deposit to be adjusted against the dispatch of such books or to make them available for sale in the hands of Regional Centre Head and Secretary. In addition, the idea of holding seminars in every district will also be continued.

I am planning to earmark the specific responsibility to the respective member of Managing Committee and to make it known to you, to whom you should contact for a particular difficulty. This arrangement will smoothen the day- to-day work of the Association and also our obedient staff will get proper guidance from the intellectual members of the Managing Committee.

I am aware that the task is Himalayan, but with the help of all my colleagues in the Managing Committee, all the past Presidents and others ever helping members, this can be made easy. I trust "if I believe I can do it, I definitely will".