Sambhav-2023

Answer 1

Approach

• Start your answer by giving a brief about the election commission.
• Discuss the role, responsibilities, and functions of the election commission.
• Discuss the challenges before the election commission.
• Discuss the measures to strengthen the election commission.
• Conclude suitably.

Introduction

• The Election Commission is a permanent and an independent body established by the Constitution of India directly to ensure free and fair elections in the country.
• Article 324 of the Constitution provides that the power of superintendence, direction and control of elections to parliament, state legislatures, the office of the president of India and the office of vice-president of India shall be vested in the election commission. Thus, the Election Commission is an all-India body in the sense that it is common to both the central government and the state governments.

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Role, Responsibilities, and Functions of the Election Commission:

• To determine the territorial areas of the electoral constituencies throughout the country on the basis of the Delimitation Commission Act of Parliament.
• To prepare and periodically revise electoral rolls and to register all eligible voters.
• To notify the dates and schedules of elections and to scrutinize nomination papers.
• To grant recognition to political parties and allot election symbols to them.
• To act as a court for settling disputes related to granting of recognition to political parties and allotment of election symbols to them.
• To appoint officers for inquiring into disputes relating to electoral arrangements.
• To determine the code of conduct to be observed by the parties and the candidates at the time of elections.
• To prepare a roster for publicity of the policies of the political parties on radio and TV in times of elections.
• To advise the president and governor on matters relating to the disqualifications of the members of Parliament and state legislature respectively.
• To cancel polls in the event of rigging, booth capturing, violence and other irregularities.
• To request the president or the governor for requisitioning the staff necessary for conducting elections.

Challenges before the Election Commission

• Lack of Autonomy: The election commission is dependent on the centre for funds and on states for the conduct of elections which impacts its autonomy.
• Security Tenure: The President can remove the other Election Commissioners on the advice of the Chief Election Commissioner (CEC) which impacts their impartiality.
• Broden the base of Democracy: In India, there are approximately only 70 % of the voters who participate in the election process but the Election Commission wants to increase the voter turnout.
• New Challenges to Tackle: There is the emergence of new challenges like paid news and fake news which spread rumours about the genuineness of the election process which raises fingers over the independent status of the election commission
• IT Challenges: There are new emerging technology challenges like linking Aadhar cards to voter ID as well to ensure that Electronic Voting Machines (EVMs) remain un-hackable which the election commission is not equipped with.
• Do not have Powers to hold Political Parties and Candidates Accountable: In case of the violation of the Model Code of Conduct (MCC) and violation of the election expenses limit it does not have many powers to hold them accountable.

Measures to Strengthen the Election Commission

• The Election Commission should be bestowed with the necessary powers to hold the political parties and election candidates accountable by making changes in requisite laws.
• It should use the methods like Postal ballot, Proxy voting, etc. to increase the base of voters.
• It should engage with new emerging startups to develop new technological solutions to meet the unique challenges of the day.
• The government should release the timely fund to the election commission and should also fund new technology programs to meet the new needs of the day.
• The other election commissions' terms should not be depended on the pleasure of the chief election commissioner (CEC) to ensure their independent status.

Conclusion

The Election Commission is the 4th pillar of Indian democracy. Hence, it should be endowed with the necessary and requisite powers and functions to ensure the smooth functioning of the democracy.

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Answer 2

Approach

• Start your answer by giving a brief about GST and GST Council.
• Discuss issues with the GST and suggest measures to strengthen it.
• Conclude suitably.

Introduction

The Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services.

GST Council

• According to Article 279A, GST Council to be formed by the President to administer & govern GST. Its chairman is Union Finance Minister of India with ministers nominated by the state governments as its members.
• The council is devised in such a way that the centre will have 1/3rd voting power and the states have 2/3rd.
• The decisions are taken by 3/4th majority.

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Issues Associated with GST

• Multiple Tax Rates: Unlike many other economies which have implemented this tax regime, India has multiple tax rates. This hampers the progress of a single indirect tax rate for all the goods and services in the country.
• New Cesses crop up: While GST scrapped multiplicity of taxes and cesses, a new levy in the form of compensation cess was introduced for luxury and sin goods. This was later expanded to include automobiles.
• Trust Deficit: The Union government’s proclivity to levy and appropriate cess revenues for itself without sharing them with the states has lent credence to the wisdom of guaranteed compensation for states. It turned out to be prescient as GST failed to live up to its economic promises and states’ revenues were protected through this guarantee.
• Economy Outside GST purview: Nearly half the economy remains outside GST. E.g., petroleum, real estate, electricity duties remain outside GST purview.
• The complexity of tax filings: The GST legislation requires the filing of the GST annual returns by specified categories of taxpayers along with a GST audit. But, filing annual returns is a complex and confusing one for the taxpayers. Apart from that, the annual filing also includes many details that are waived in the monthly and quarterly filings.
• Higher Tax Rates: Though rates are rationalised, there is still 50 % of items are under the 18 % bracket. Apart from that, there are certain essential items to tackle the pandemic that was also taxed higher. For example, the 12% tax on oxygen concentrators, 5% on vaccines, and on relief supplies from abroad.

Measures to Strengthen the GST System

• The consultative and consensual nature of decision-making that has helped guide the Council’s decisions so far must be adhered to.
• Addressing the contentious issues will, first and foremost, require bridging the trust deficit between the Centre and states. The spirit of cooperative federalism, often advocated by the ruling dispensation, must be upheld.
• The trust deficit can be bridged only through acts of good faith. The Union government should commit to the states that it will not resort to cesses and surcharges that are outside the shareable pool of revenues. It must resolve to honour the revenue guarantee commitment to the states. It must respect and uphold the true spirit of not just fiscal federalism but political and constitutional federalism too.
• Democratically elected state governments in India do not have sole powers for both direct and indirect taxation, which is unheard of in any other federal democracy. GST centralised India’s indirect taxation. It is time to start a national discussion on reversing the course, moving towards decentralisation by giving states powers for direct taxation. A commitment to initiate such discussions by the Union government will be a healthy signal for states’ confidence and fiscal freedom.

Conclusion

The GST is a positive step towards shifting Indian economy from an informal to a formal economy. It is important to utilise experiences from global economies that have implemented GST before us, to overcome the impending challenges.