Additional Commissioner of Income Tax, Companies-V, Karachi Inauguration of Iqra Block, Regional Tax Office, is a joyous occasion. It is a building that will mainly house our probationers, who will be attending a degree course at IBA, Karachi, to attain MBA (Tax Management).
This special occasion brings back memories of when we, the senior officers of Income Tax, had entered the Directorate of Training of Income Tax in Lahore as probationers in the early 1980s. The DOT was then situated at Birdwood Road, Lahore, right opposite the Allama Iqbal Medical College. The probationers, in addition to knowledge of Income Tax Law and accountancy, also had fair knowledge about the medical students.
So, when two pretty would be female doctors entered the DOT building, it was quite well known who they were and in which year of study. The catch came when they requested for donation of blood. The entire population of the male probationers, as well as, the staff of DOT readily donated the precious red liquid to the pretty ladies. The after effect was soon visible as the teacher of accountancy fainted during class.
The training at DOT was long and strenuous covering a period of two and a half years. Yet nothing prepared us for what was to be faced in office. The voluminous files which were mostly dusty and yielded a baby cockroach or two, is the first recollection of working as an Income Tax Officer, coupled with the "Bara Babu" who was the Supervisor of the Circle. He acted as medicine of all ills and ferociously guarded his domain. His first advice to the young officer taking charge would be to take Triaminic Syrup for the initial bout of sneezing while looking at the case record.
This was the era of "doing this" and "doing that" to the assessee. It was also the period of that much quoted principle, "whenever in doubt take a decision favourable to revenue". It was after a considerable period of time that a senior Chairman of the Appellate Tribunal corrected this notion by categorically stating that "Being an assessing officer is being a judge and a judge is always judicious".
Recollection of working in office brings memories of difficult working conditions and immense load of work. Although, there was never a dull moment in whatever position an Income Tax Officer worked, but the fact remains that discharging duties in the roles of assessing officer, recovery officer and legal officer was no mean task. Yet the ultimate satisfaction of a revenue officer was largely, levying tax judicially, the withstanding of the assessment order by the appellate authorities and ultimate collection of government revenue. But on the whole, the cherished memories are of these senior officers, who patronised the younger lot of officers and played a pivotal role in grooming them.
But that was then and this is Now. I feel that the best part of the Reforms Process is the package of attainment of degree of Tax Management, which is inbuilt in the period of training of the probationary officers. It is a great advantage that will be an asset, and the knowledge will greatly assist them in their professional life.
Moreover, since we visualise our future in our young probationary officers, it is a matter of great satisfaction to know that they are being owned, patronised and trained by the CBR, to be a workforce that will make the ultimate and total difference in tax culture of Pakistan.
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