A taxpayer has no value in India

"Centralized democracy is initially a day dream enjoyed for the last time being by the majority. Soon, slowly and certainly, it turns
into a nightmare for this or that section of the people. Eventually, it transforms into 'lawful' tyranny by the elected over electors."

These words at the beginning of the book penned by a septuagenarian speak about stark reality which a common man faces in India. Nagpurian Vithal Divecha's 'My discovery of America รข€¦ And of India' is a saga of how person who dreamt of pursuing higher studies, but unfortunately had to leave studies midway due some unfortunate circumstances. Nonetheless, now he is pursuing his old dreams by way of acquiring new knowledge and writing articles in newspapers.

The book comprises a host of articles and letters-to-the-editor on governance written by Divecha which have been published in various newspapers and magazines. According to him, his book reflects the thinking of the 'aam admi' (common man).

The septuagenarian also shares his experiences during his three-month stay in the United States. In his inimitable style, Divecha criticizes the netas in India after comparing the two economies. "There, they put up the sign that you 'do' it here. Here, we see notices prohibiting us from doing this or that. This makes a very big difference between the two countries. Ours is thus a negative attitude carrying us, naturally, nowhere," he remarks.

He pointed out that bridges and flyovers are galore in the US, however there were no boards eulogizing any individual for the structures as in India. On a flyover construction site he saw in Canada, it was written "Your Ontario tax dollars at work."

Speaking about his favourite topic, the tax system, he observes that the entity called taxpayer has no value in India, thanks to indirect taxes. It is only the voter, blissfully ignorant of his burden of taxes, that counts. "That is why, we see hoardings and full-page advertisements projecting personalities at public expense for government projects as if expenditure for the project had come from the ancestral property of those political leaders.

The only reason for the election of convicts and charge-sheeted persons to our legislatures is the ignorance of our people about taxes borne by them, ignorance that has been carefully maintained and nurtured not only by the politicians but also by the media. Nearly one third of any price paid in India constitutes taxes."

He states that a government heavily relying on indirect taxes for revenue takes not only public money but even people themselves for granted. There is scant respect for the law even in the lawmakers themselves. "We have seen on TV how they behave in the houses of legislature just to hog the limelight. And what do they fight so much about? Never about the back-breaking burden of taxes unknowingly suffered by the poor. But then they unanimously pass the hike in their pay and perks on citizens which come into effect only after an election."

Divecha's another area of expertise is Constitution of India. He remarks that India is perhaps the only country in the world which has amended even the preamble to the Constitution. Apart from adding the qualification to the republican form of government, that India is to be a 'socialist and secular' republic and not merely a 'sovereign and democratic' one, the amended Preamble seeks to assure the nation's 'integrity' too. "The managers of the Indian republic were not satisfied with the assurance about its 'unity' alone as in the original preamble," he says.

Divecha laments that a promise by the government to spend the proceeds of a tax for this or that purpose can only be a part of public policy or political propaganda, and not a matter of obligatory law. Nor can the court, even after describing a tax as compensatory, entertain any claim as to inadequacy of 'compensation.' Therefore the terms 'regulatory' and 'compensatory' are just labels to identify the kind of taxes that may be imposed.

He also fought assembly polls way back in 1978 on the issues like back-breaking burden of indirect taxes which has caused price rise resulting in drastic reduction in the purchasing power of the common citizen and defections which have reduced the largest democracy of the world to the position of the largest democratic "joke". At this old age as well, Divecha is an ardent reader and still thirsty for acquiring knowledge and laments that due to family responsibilities, he had to leave the studies. He blames indirect taxes for the mess in the Indian system and also opposed Octroi recently levied by the civic body on MRP.