Archives for the month of: October, 2016




By Prof GURU Balakrishnan.


Special Notes:


  1. Hope, ‘Indians ‘ understand what is ‘LOC’ (Line of Control) (in the ancienct Krita yuga)  

             ‘indian culture), we  had .’Brahmmastharam’) , seif imposed self control – even Anjaneya    

(Hanuman) accepted  when administered  by Ravan used on him in Lanka, then he ‘stood controlled’ when Ravana’s soldiers tied his ‘tail’ and did put fire to it, though he could break the ‘Brahmmastaram’ but he did not, says,’ Ramayana’, again , we talk Ayodhya Ram Mandir and all that’ why we do not want to impose on  ourselves very self same ‘self control’ , a limitation principle!’, we  need to ‘self introspect’ as we all try to say we follow Hindu (Indian Culture); you can’t be  selective Indians!!’


2 Sri Ram accepted his father Dasarath’s dispensation when he has to follow his promised  

            oath to Khaikeye’ that , as and when she needed he would give  in to her wishes.(Law of  Contract obligation) very ‘religiously’; thus Rama agreed to go to 14 years to dwelling forests  

giving in to Bharat’s Coronation, though, however much very Bharat pleaded Ram not to accept the exile, That way , he spent full 14 years in the forest dwels, every one of Indians know this position, ( I wonder how he forgets the ‘Law of Contract ‘ today as such) – Does it mean he wants to cause a ‘breach of trust’ in a very casual manner?. Besides, Sri Ram respected ‘Sitaji’, and that way he made her golden image to perform ‘Aswamedayaga’ then.  Sitaji was most respected in the Dasaradha’s household unlike today ‘Bride’ burning or other cruelties are very common today; but we do Sri Ram Bajans as also Sita Bajans – obvious ‘farce’ drama of 21st century.


  1. Marriages are considered to be very sacred contracts like very ‘Brammasthara’ under the  

idea of ‘Institution of marriages’ and thevy‘institution of  the family’ as such – how we talk about ‘breaches of such institution of marriage, a sacred contract under ‘Saptapadi’(‘seven steps’), a some casual contract like, by our so called ‘divorce laws’, though under the institution of marriage has to be till the death of a spouse in the couple, but today, ‘breach of marriage’ is permitted right royally, doesn’t mean we really treat the Law of Contract itself is a futile exercise – if so why you have different understanding of Law of contract, ‘MOU’ under Society’s registration Act, charitable institutions Act, companies Act, Taxation Act, and what not…; obviously we misused  and squandered the very ‘rule of law’ as such is obvious, is it not?


  1. In ‘Dwapara yuga, when Lord Krishna lived, ‘people  did not follow strict laws as such, but  

yet, they had very consistent in regard married lives, unlike today, law makers turn into Gods    

give dispensations, obviously, in a most degererated ways; leading to contempt of laws,  

meaning ‘you are not amenable to any contracts at all today’ .If so, do we at all need   

Judiciary at all, very judiciary need to think, if it fails in its obligations of ‘strict law of  

Contracts’; How theen Art 51A of Part IVA of the Indian Constitution is viable, when it under  

so called ‘Judicial restraint ‘ allowed all ‘mush rooming’ legislations’ besides so called  

‘Constitutional amendments. Don’t you think so Mr Judge?, any indian would tend to ask .


  1. We mostly live in all ‘falsities’. Laws ans statutes are not really respected. See what  

Karnataka  and the Union governments do in respecting SC orders today in Cavery dispute, mostly by ‘contempt’ that is your modern India    which is more consistent in dishonring the constitution than in its honoring every one knows. India is just some kind of Management only, Why whole world too. India can take some solace when it sees the world as India is some kind of follower, rather than a real ‘Leader’ like its its glorious past.  


“Difference between Policy and routine Management is yet to be known one can see if ? But Governments taxation is o policy but just some Management……


Policy (Obviously easily reachable objectives with sincere efforts) is like what APJ Abdul Kalam suggested/ advised youth: (So youth in India just

                       Love him, like a great ‘Teacher’ (Guru))


Policy (a Philosophy) is likely to read like: ‘the Pledge’: (Doing hings Rightly)  



                ‘I will pursue  my education,or the work with dedication and I will excel in it;

                    From now on, I will  teach at least 10 persons to ‘read and write’,those who  

                       cannot read and write; I will plant,  at least 10 sapplings to grow trees,in my

                       Neighbourhood and shall ensure ‘their growth’ through constant care; I will              visit   rural and urban areas and permanently  wean at least 5 persons from ‘addiction’,       and ‘gambling’; I will constantly  endeavor  to remove  the ‘pain’, of my suffering  Brethearen; I will not support any religious,caste or language  ‘differentiation’;  I will  

                       be honest  and endeavor  to make a ‘corruption free’ society;  I will for become an  ‘enlightened citizen and  make my family  ‘righteous’; I will always  be a friend of the mentally and physically challenged, and I work  hard (never be lazy) to make  them  feel, ‘Normal’, like the rest  of us; will be proudly  celebrate  the Success of  

                       ‘My Country’ and ‘My people’.’    


‘The (29 year old Saudi Arabian) prince (King Salman) has kept his distance from the Council of Senior Scholars, the mostly elderly clerics who set official religious policy and often release religious opinions that young Saudis mock as being out of touch with modern life’ reported in Economic Times of 17th October need to be read in , when any policies need to be framed.


India cannot afford any more ‘spend thrift’(prodigal type) activities of the government of India, by going on increasing  civil servants ‘salaries’, remuneration by succeeding Pay commissions,(and the like…)  as even ‘very rich countries like Saudi Arabia is applying stricter( brakes ) control on civil servants’ (pay outs), Inda also need to take note the like manner.  Else you just ‘debase’ your rupee value ; what kind of Economic growth you talk about is the question comes out of every citizen’s mouth in India.


One needs to note, that the State  of Maharashtra Mr. Kapil Patil ,MLC of ‘ Lok Bharathi party’ raised an issue on MLA’s  on MLC’s salary increase Bill before the Council,  since increase in salaries is effective from August 2016,( to be effected by a Bill) that is before the Legislative Council says:


                            ‘..about 3.5 lakh crore loan is being faced …’ by the government of  


                          That loan is being serviced by Rs.28,000 crore interest per annum’


What it speaks about?


He also adds, that the ‘Law makers have to serve the people of the state , not to make money’ ;


One needs to know , from which funds the State is paying 28,000 crores by way of interest.


Obviously that burden is landing on tax payers of Maharashtra, by way of ‘indirect state taxes’ , being levied, is it not, readers?


How 3,5 lakh crores loan is saddled on the state, ne needs to know, if published in the public domain, one will come to know , what are the people centred projects directly benefitting the state people? And what are not that useful in the short run and in long run need to be assessed;


if assessed, the law makers hitherto before the present government, how much moneys ‘rightly used’ for the direct benefit for the whole state people directly, what are misused one can assess.


So it is high time, CAG, state Accountant  Generla need to report and post the same on the ‘public domain’, then ‘cat will be out of the bag.


How tax administration, supposed to be beneficial for the citizens of the very state one can assess, is it not?


In that way , one can assess the direct taxes levied in state of Maharashtra by way of ‘Income Taxes’ is used by the Nation and how much moneys are paid to the State from that kitty will be out.


One needs to assess, why tax payers are to be ‘taxed’ for wasted funds, on so called ‘freebees’ reservations, and all kinds of largesse  one can quantify why very CAG can report to the people, will be the big question;

why the very Constitutional Courts cannot by ‘Suo motu’ recognize, and question the relevant governments is another question before the very citizens of India, on behalf of the citizens very CAG can answer the questions besides the ministry of finance of relevant states as also by the union government is public view of people of India under the very Art 265 r/w Art 14 r/w Art 226 and Art 32 for ‘judicial review’  .


Even GST itself is a big controversial issue, as it also needs additional ‘cess’, that information is available in the GST conference of Union and States meet which is on now .


Simple pontification type lectures by any cannot satisfy any individual citizen as he definitely has his own ‘individual rights under very fundamental rights, as is asserted by very PM Mr. Narendra Modi;


Whatever individual rights PM enjoys as a citizen is equally applicable to every citizen right up to a street beggar, as long as he or she is a citizen under Art 5 of the very Constitution of India, is it not?


We all know what Mr Gopal Subramaniam as an Amicus curie rightly submitted on the BCCI matter the other day, ‘BCCI committed serious contempt of the court, when it is playing hide and seek on ‘Lodha panel recommendations, by not strictly following honorable Apex court Orders, ‘BCCI shall implement the Lodha Panel recommendations’; when BCCI avoids, he suggested to the honorable court, ‘just dismiss the BCCI as also state boards and appoint Administrators, to handle the administration of all cricket boards in India and once the Administrators boards rightly implemented the Lodha panel recommendations which recommendation obviously ‘Not Governments’ interference’ but Apex Court Orders valid for the Country as Judiciary is independent of any, Government, obviously asserted when it declared ‘ultra vires’ the very NJAC Act and the relevant Constitutional amendment.


One can note as well the very court in Madras  Bar Association v National Tax Tribunal matter , just declared the very Act is again ‘ultra vires’ for reasons stated therein.


Obviously , Any court orders cannot be treated as ‘Government Orders or so called ‘government interference at all, after all every government cannot survive more than than 5 years since governments are formed by elected representatives is again obvious, is it not?   


Therefore when the so called BCCI is not able to understand the difference of the court order and the government interference, it is obvious Mr Gopal Subramaniam rightly suggested for dismissal of these so called ‘Cricket Boards’ as these boards so far acted ‘arbitrarily ‘ is again very obvious. These boars misused ‘public funds’ is again obvious; indeed, committed ‘serious breach of trusts’  Act and violated very Society registration Acts, so obviously, these trusts can be summarily dismissed and the relevant boards ‘directors’ brought to justice, as most of the directors, behaved like Mr. Trump of the USA where he is contesting President election, once election is over there the new president at the ‘white house’ would order ‘arrest of Mr Trump if he is not elected as the president of the USA, obviously USA citizens cannot be taken for granted like Indian citizens are taken for granted. Any wrong doers would be brought to justice, justice no where is the government domain, but it the National perception of the people so they keep the judiciary obviously separate from any governments why even the legislatures   any where  is any where is accepted Judicial theory.


So, the Taxation funds  if are misused by any , that Authority need to be liable to be brought before justice , None can deny, is it not?


That way , I discuss further here the Justice Mr  Gopal Gowda’s  lecture he delivered some where and reported in a taxation journal (s) recently, below:

  1. Good college type lecture indeed by Justice Mr Gowda of honorable Supreme court, in some lecture he gave in some place.. .
  2. Normally ‘Leaders’ are like ‘Dr APJ Abdul Kalam’;
  3. Leader normally  is one ‘who like  the ‘one’ climbs the ‘tallest tree’, surveys  the entire situation, and yells , ‘Wrong Jungle’;
  4. Manager is one who like the ‘one’ who  who is a ‘producer, or a Manager often respond…’Shut up’! We are  ‘Making Progress’
  5. Governance is like a leadership , needs to be careful not to be in the ‘Wrong Jungle’; only right ‘leader’ can be the one to govern a state; that is what every voter who gives vote to him, one needs to realize.
  6. Lectures mostly are some kind of pontification – not achievable paradigms or principles like the Finance Acts, an every year ‘ritual’, which is ‘managed ‘ by the ‘public servants’  like managers;


  1. Managers try to achieve those ‘thoughts’ rightly and speedily’, Like that kind Managers are the Ministers as also MPs or MLAs.


  1. But the Finance Acts are equally some ‘management thought only, basically to corner ‘some huge tax funds through ‘Taxation’ , talking some ‘unachievable ideas as objectives’, indeed is  very ‘costly’ effort on taxpaying public’;


  1. Mostly many ‘objectives’ remain as ‘unfinished objects’ as ever, as ‘some unfinished projects’ are – Highways, jobs, Employments (How you will generate more and more Jobs, when the ‘Artificial intelligence’ takes over, year over year (YOY), is reducing the number of employees, under one pretext or some ‘ploys’, after all, it is a easily known  fact;


    1. – when ‘mechanisation’ takes over progressively mostly in a ‘geometrical way’, while man power can ‘Arithmetically  progressively develop things better; obviously;
    2. ‘Man power cannot over take Machine power’;
    3. that way textile workers/labor, lost their jobs to ‘machine driven’ spindles,looms etc; (Obviously you, as politicians cheat the people, progressively!, that cannot go forever), every reasonable person says.
  1. He says taxation is some ‘ Management based idea’ only; So it is obviously practiced today as a ‘management’ tool, by politicians as political business men;


  1. Management means, ‘Doing things rightly’. is accepted view all over the world..
  2. Without people, no government can generate any ‘resource’ anywhere:
  3. Therefore, Americans say,in crystal clear terms, ‘Don’t depend on governments; but you ought to depend on you, only.
  4. Why Indians don’t understand?.
  5. Any ‘rag picker’ (Never depends on any government but on Rubbish bins/dust bins on roads; like any Manager does; so also some ‘roads or public grounds’ do provide food);
  6. ‘Does the management’ of his food and roof, are being handled by him like a Manager does;
  7. as he gets what he needs at any dust or rubbish bins or set of dust bins, strewn on the roads.


  1. He does real ‘physical management’, without wasting his time in some MBA college/schools.


  1. But well to do does,thinking some more ‘arts’ to know how to cheat fellow businesses or fellow people, as also now misuse HRD ideas of so called ‘cost cutting’ (reducing man power), by obviously ‘wasting ‘time and money’ in some college/schools, for his ‘so called recognized’ MBA degrees (mean nothing);
  2. MBA degree never teaches any real ‘Leadership skills’, is very obvious great fact;
  3. Leadership is based on some ‘Philosophy of some ‘policy’, individually developed ‘perspectives;
  4. Government without sensible ‘Leadership skill based policy’; obviously any ‘governance’ is no better than ‘rag pickers’ paradise’ only.
  5. That way ‘Taxation ‘ is today.
  6. Therefore ‘Nothing Great great about ‘Taxation’ but politicians really rob the people one way or the other’.
  7. Government wastes just ‘Tax payers funds’ like a rag picker throws away what is not needed from ‘dust bin’, once rag picker uses what he needed; but tax payer indeed cannot throw away his hard earned moneys, like one throws one’s waste items , waste is the owner doesn’t need that ‘stuff’;
  8. Tax is a  proved ‘free money’, (like in dust bins the material is not bought)  the Government earns by so called ‘Authoritative Tax policies’, under so called ‘Taxation legislations, and rules framed time and again, every year, year over year basis; and gets enforced on Tax payers arbitrarily.
  9. You could have seen in a case Dr… Gautam Sen………v/s CIT, the CCIT issues how sec 158 Notice, is misused by CCIIT, ‘as if’, his AO found ‘unaccounted cash’; and  he forced the tax payer to pay the ‘ court fees revenue need  to incur’ ; the CCIT wanted to pocket that ‘much money;
  10. But the Bombay High Court found out the ‘Revenue never accused in its report’  that the tax payer,had no ‘unaccounted money’;
  11. But the CCIT manipulated that the tax payer had ‘unaccounted cash money’ in his possession ;
  12. so the Court recently levied fine on CCIT, as CCIT  obviously wanted to pocket the court litigation expenses (fees) or other expenses , the CCIT wanted to get from the very tax payer – what you call ?,
  13. Do you call that ‘ the CCIT, is better than a ‘Beggar’ resorting to looting the man on the high way, as if it is his right to loot the ‘man on the street’ ;
  14. as he did not carry enough cash to appease the ‘beggar’: in fact Governments taxations resort that kind or ‘robbs’;
  15. so these ‘taxes’ are  more or less similar kind great ‘Arbitrary Management practices’ only , certainly any one would agree;
  16. ‘Governments under so called ‘Taxation’ tries to wipe out any tax payers’ savings under the so called ‘Taxation ‘ laws and rules arbitrarily’ framed,;
  17. just to, illegally pocket the tax payers funds, for the MPs or MLAs arbitrary hikes in their salaries and perquisites do qualify;
  18. besides, the so called ‘exemptions’ given to corporate and ‘freebies’ given  to some ‘voters’ (who never understand mostly);
  19. obviously some great ‘big leaks’ they are (freebees) on the ‘tax payers funds’ only.
  20. As a result, do we not realize, how the so called ‘Taxation’ is  all about;
  21. What are for purposes?.
  22. We can’t pontify that tax funds via ;Taxation ‘ is a ‘great public use purpose’ idea only;
  23. Most tax funds  taken from the tax payers obviously is to promote illegal trafficking of tax funds in all kinds of ‘prodigal activities’  of so called governments;


  1. which uses some so called ‘laws’ or ‘rules’, which are dutifully managed through the tax courts, saying ‘you shall abide  by the so called ‘tax laws’ and rules again some so called ‘procedural laws’;
  2. you call these ‘rules’ as the so called ‘legislative intent’  and so on’, you interpret by the so called ‘taxation jurisprudence’ unknowingly what you dispense as justice;
  3. This kind of effort only invited the ‘French Revolution’ in the 14th century France , wherein King Louis IV of France and his queen as also so called ‘law makers’  suffered ‘Bastile prison sentences’ ;
  4. Many imcluding the King and Nobles were beheaded in the cold blood by Robert Spiere court in France; He was himself a public spirited man in France then;
  5. , you may  ‘recall’ at France; and you all might recollect;
  6. Any ‘arbitrary taxing’ would invite peoples wrath every one needs to know;
  7. Courts cannot just ‘pontificate’; then courts too face peoples’ wrath, earlier realized it is better, is my humble submission as my ‘considered view’;


  1. We all know Constitution of India is obviously a ‘Leadership thought of the Country’ – ie obviously, ‘Doing the things Rightly’ Not ‘doing things rightly , one needs to know.
  2. You just can’t pontificate, as if ‘Taxation management’ is great;


  1. so in the USA, then it was said ‘No taxation without representation’, idea surfaced, if you recall you may recollect what is the ‘emphasis;
  2. You might have seen what ‘Mr. Donald Trump’ said about ‘USA Taxation’ ;
  3. and with that ‘ploy’ he drove ‘home’ , his 18 years ‘Not payng taxes’ as he cheated obviously for the benefit of not being ‘exploited’, indeed he exploited as well by avoiding the ‘Taxation’ ;
  4. True many want to cheat the reasonable taxation so a lot of followers emerged as of now, there ;– but for his ‘lewd comments or remarks on US women voters’, obviously he misused;
  5. he could have been a great ‘Republican Nominee’ , by ‘default’, to win ‘president nomination from his party’;
  6. his ‘indiscretion’ on ‘women’ and ‘avoidance of taxes have really been costing like an Albatross on his ‘election to white house’, he might face; every reader needs to know;
  7. ‘Law of Contracts’ is a badly misused mechanism :
  8. as ‘No Contract is legitimately drawn is obvious,
  9. if you appreciate the Nobel winning ‘Contract Theory’ which is no longer a just some ‘theory’, but straight away to be used, to test on its anvil, every contract of any kind in the world; that would obviously show, hw many ‘breaches’ are there in every contract;
  10. So American Constitution realized so it is just some 18 pages document only and not running in 1000s of pages;
  11. How indian ‘Law makers’ misread, to elaborate without so much nessary fetters on the future politicians in using  the ‘Indian Constitution, by so called misreadings;


  1. like it all started from day one of the Constitution  misread  that ,came into operation, under the so called ‘First Constitutional Amendment’ which accomodated the so called ‘Sch IVA ‘;
  2. which tried to bar the courts ‘to ensure not to interfere with statutes’ passed by the law makers;
  3. when they tried to ensure that the courts can’t interfere their so called ‘great thoughts’ by way of ‘statutes’ ;
  4. such kind of ‘qualifying statutes or rules’ that are inserted in the so called, ‘Finance Bills’ every year found in the parliament or legislatures, is it not?
  5. When courts under the  so called ideal of ‘judicial restraint ’
  6. don’t question the veracity of any tax statute,  but simply give a judical approval to such ‘oddities’ by way of H C or S C judgements; even then ‘there were so many lacunaes they did find like in the H C judgement I quoted above, item 6 above.   


  1. This is the reflection of the  view of Peter Drucker and Warren Bennis, any serious ‘professor of ‘Taxation Economics’ have to ‘assess’ and need to know; else he is bound to guide his students ‘wrongly.


  1. Obviously today students of Taxation Economics are confused, as they are not rightly guided , like ‘doing like right things’;


  1. Indeed, professor has to be a ‘right leader’ in a class not as a so called ‘Manager’, like any Management Graduate holding some MMS or MBA degrees.


  1. These managers with management degrees just do what management expects , ie ‘ doing things rightly’;
  2. Obviously ‘ ‘things are told by Boards, (like BCCI did) may be like a ‘leader’  but just ‘a managing’ art.


  1. Today so called ‘Public servants’  mostly behave like so called ‘MBA /MMS graduates do in any ‘company’, by simply calling themselves as if some ‘so called’ great professionals ;
  2. These so called ‘public servants’ (like CITs), behave like  ‘managers in the companies’ – like ‘Enron’ (USA) that  is the governments  are  today.
  3. And such companies , the PSUs of governments,(many just have temerity not to follow SC judgements even in pensions as they  use some great ‘Anderson Consulting’  as is found ‘in the so called CAs  and Advocates’ who partake as some ‘partners in progress’, with the Political Enrons ie is your governments, we boast of;
  4. Anyway ‘you feel great’ to be a citizen function under such  institutions,that is what Indian Independence ultimately has ended in a matter of about seven decades.


  1. If the Boards of management tell things called ‘directions’’, like the ‘Managers’ do ; obviously . they will just do like Managers only, means ‘plenty of drawbacks ‘ one can visualize, if any real leader observes.


  1. In the past say about 4 or 5 decades before professors were teaching like ‘Leaders’ do;



  • So they were the ‘great teachers’; but today professors obviously behave like ‘ managers do’ ;



  1. So obviously they are not respected by the very students;
  2. that kind you can see in very Karnataka universities, like Bangalore university, where teachers (professors) are threatened, which Mr Gowda himself knows.
  3. Incidentally i was a UGC resource professor taught in the Bangalore university for about 2 years 2007-2008, then I could meet a lot of university teachers coming as ‘staff’  for training. They told with tears.
  4. in my next comment , i will explain why taxation system in india is failing. tk


  1. ‘Taxes are mainly used to finance the expenses incurred by Government to manage an economy.
  2. These expenses include as well: ‘health care, education, transportation and operating Government business entities etc.


  1. Taxation is also used by Government for several other purposes such as—..’, is stated by the justice Mr. Gopal Gowda;


  1. In one of ‘my comment ‘, based lectures on Art 311 at the Parliamentary training institute, held in ‘Capital Hotel’, organised by the Karnataka legislative department, in 2007, at the ‘request –a  kind suggestion’ of Justice (retd) Mr. Venkatramaiah then, I recall.
  2. In that seminar type many MLAs of Karnataka, besides retd justices of SC as also Karnataka high court attended, as i then, visited Bangalore from Bombay due to my wife’s operation in November 2006, and I had to be there till middle 2008, shutul between Bombay . Bangalore, Bombay, Bangalore, as I am an Advocate of Bombay high court on (Original side), and that way I attended Karnataka high court in some matters as a counsel too.
  3. We all know the ‘today’s Contracts, as is understood today is obviously lacking real teeth, so a lot of problems  in very Contracts too’;
  4. So ‘contracts’ basically are not to be regarded as ‘right’ rounded contract as such, that leads to breaches on and off;
  5. See the very Constitution of India ‘is a rule of law’, based contract document, like ‘Magna Carta’ type of India’ peoples’ contract as framed by the well meaning Constituent Assembly,
  6. Most Indian governments ever so many times obviously treated ‘ fundamental rights'(opted and adopted from Irish Constitution) is’ taken for granted’, when the government in the First constitutional Amendment introduced Sch IXA, to bar the courts in some statutes, that way initial few statutes went on bulging, till 2007;
  7. When in Jan 2007, the CJI Mr YK Sabharwal correctly handled the LR Coelho v St of (Madras) TN, case;
  8. in that constitutional court he simply and rightly declared ‘sch IX’  violated the Indian constitution ;
  9. so declared that sch IX as ‘ultra vires’ ; but in the interest of ensuring to control confusion, he allowed some first few 13 or so statutes brought into the said Sch, is permitted to continue as also one CJI K.Subba Rao in the imp case constitutional bench matter. All of you know.
  10. Recent Nobel Prize won on a ‘Contract theory’ (2016) is directly applicable on any contract, all over the world, as no ‘Contract’ is rightly constructed, some serious deficiencies can be found in every great contract, if rightly studied and evaluated and assessed.
  11. Your great taxation is also based on ‘ill constructed contacts’.
  12. That can be discussed tested on the anvil of the very Indian Constitution r/w the ‘Contract theory’ now envisioned in the Nobel Prize for Economics;


  1. In fact, Indian Taxation system ‘does not have any sensible reasoning today’ is very obvious;
  2. most of the tax revenue is just diverted to some ‘freebees’ by politicians, some meaningless ‘exemptions’ to corporates,  and to some rich and wealthy.


  1. Kaldor theory is not yet properly understood by successive governments; as the governments had some things  need to grind their axe, (to grind their axe, in favor of politicians), that way our great ‘black moneys’ surged;
  2. duly  cooperating Accounting and legal community duly assisted the building up of the black money, obviously because of political patronage for wrong ends.


  1. But politicians played in the ‘black moneys’ idea some great ‘new leverages’, and ‘duly misusing’ ‘innocence’ of poor common (Man) citizens; who are always just screwed up ‘by politicians ploys’, like ‘rapists’, who try to handle their victims, and while, they try to get escaped, besides misusing ‘anticipatory bails’ provisions, duly supported by ‘prosecuting authorities’, who are given ‘great’ benefits ‘that way’ we misuse laws or /and statutes, as a result, ‘unconsciously’.


  1. See how recent judgement in Meena case on sec 468a in divorce cases is ‘misinterpreted’ by very great Apex court, recently; simply be misused, the ‘goodness of the judges’, who delivered that judgement on the so called ‘term’ ‘cruelty’ of parents;
  2. Obviously it really said in clear terms, ‘brides’ have to live in the groom’s house, obviously the bride has to walk into matrimony house and to live with groom’s parents ‘under any conditions’ can be interpreted;
  3. while groom need not to stay in bride’s parent’s house -obvious Art 14, 15 and Art 21 are just misinterpreted or allowed to get ‘manipulated’.


  1. It says ‘ under Art 5, ‘woman’(brides) too are  citizens like the men.


  1. Naturally meaningful position would be, under sound reasoning one needs to reason out, that the couple have to live in their own new house where the bride and groom need to stay alone;


  1. so that neither parents are to directly get affected nor they could affect the bride or the groom;


  1. if some problems do arise to parents or if parents face naturally, the parents ‘need to be maintained at the levels’, the bride or groom lives, under very sec 125 of Cr.P.C ;


  1. it is not to be ‘the concern of the court’, whether the couple have enough economic competence or ‘muscle’,  to sustain the expenses, like the court is not concerned with the state’s revenue when the judgement is delivered, same rule  need  to apply here too;


  1. i do not understand why judges indulge in areas not to be concerned.


  1. If judges are practical the so called false ‘cruelty’ idea cannot or may not surface; then judicial discipline is to be really just balanced. Nothing more Nothing Less;


  1. You cannot send any one to prison for it affects one’s dignity;


  1. if false complaints allow the illegal imprisoning a person is needed to be visited by exemplary ‘liquidated damages’ on the one who is responsible including the policemen that way the deterrence could be there, why we are not impartial;


  1. Just because ‘greed’( today value is too much attracted for some wealth as such)(in fact wealth comes and goes so it is like some myopic perception only) rules the mind of perpetrators; obviously they need to be taken on  by the rule of law,…is my considered view as well.
  2. …I therefore, obviously say that very Taxation Economics (again a myopia) we need to understand and  need to be re-written, lest we make serious mistakes in the so called idea of judicial restraints that bedevil the ‘Judiciary; today,
  3. I understand from media reported, that taxpayers funds in exchequer is practically misused by retired public servants, if that were so why there need to be perennial taxes, any fool might question? (Ends)



I agree with his idea: ( I mean one justice Mr Agarwal of Supreme court) when he said ‘simplify tax laws’ will it be possible is my question under my arguments as noted below.

‘Much of litigations arise because of myriad exemption and deductions. If these are given a go-by and instead very low rates of taxes in direct taxation statutes introduced, there may hardly arise any controversy between the revenue and taxpayers’.

In fact the fiscal administration is indeed highly confused, more so every year some new ideas or some wrong ideas, or some ‘political advantageous ideas’ and the like when surfacing, the fiscal administration gets ‘over confused’ after all finance minister will not agree with earlier finance minister under so called ‘public new policy floated by the political party in the power’ mainly because ‘one upmanship’ the new government wants to bring in, like ‘123 agreement’ by UPA, and now ‘GST’ by the BJP in power, for example.

such ‘rigmaroles’ UPA failed to appreciate ‘ radio activity menace in nuclear power plants to be put, with the world experiences like – in the very USA, Germany, and Japan say a plenty on the ‘radio activity’ and in fact this if we need the Nuclear power plants in the name of ‘clean energy’ – liability of the Nation by way loans from world organisations running for decades on the national exchequer, is again charged on ‘Taxation’ ideas, that burden is straight transfered on ‘tax payers’, under so called fiscal policies, besides ‘monetary policies ‘ are charged – that means monetary policies run for ‘helicopter moneys’ plans sure method of reaching ‘inflations’ to ‘stagflation and so on is contributed by the so called fiscal policies in the name of OWH idea, ‘i buy civilization’ and the like so also ‘internet ‘ and so on.

In the similar way, we have ‘infrastructure developments’ like national high ways authority planning and constructing ‘high ways’ (not anyway comparable to Turnpikes of the USA, (we have to carry on major repairs, even during the construction of high ways due to sub standard works encouraged by politicians in power for ‘obvious reasons’ (tax payer has to carry the burden to meet such nefarious obligations, like the 2G scams and other scams too , normally every government is involved to appease the politicians in power, (again the taxpayer bears the burdens incessantly every year under new garbs, that also gets into so called ‘fiscal plans’ promoted and expressed in budgets like the one mainly here ‘annual; budgets.

similarly , the examples are galore…

Obviously, uncontrollably diverted funds are met by tax payers – both direct and indirect – that obviously increases very big disparity between two classes – so called ‘rice’ and ‘wealthy’ and the really poor people; while ‘poor people’ number surges year after year (yoy), but politicians project they have done great things they had done they would do if re-elected to power also charges ‘taxation’ – see Mr. Trump obviously didn’t pay taxes quite many years in the USA, today on a Republican ticket says, ‘ he would do great things; likewise our indian politicians too; USA can afford the luxury but India cannot, our legal Acts just support these ‘untrustworthies’ in the guise of governments under so called ‘fiscal policies’ those fiscal policies are supported by the statutes like taxation laws, rules framed by very perpetrators, as so called ‘law makers’; (when in trouble the very so called ‘perpetrators in the guise of law makers, during the UPA rule tried to ensure that the constitutional courts cannot try those law makers, thank God that law could not get passed, if passed, our constitutional courts would under so called ‘judicial restraint’ would have been passing order in favor of such so called statutes, as the hon constitutional courts would shy to handle ‘judicial review on such ‘untenable acts or statutes’, (that way only the so called schedule IX surfaced in the form of very first amendment to the constitution) (obviously the politicians in 1950s too indulged in such ‘theatrics’).

Therefore the taxation and laws have become more and more complicated, due to so called ‘judicial restraint’ ideas, (obviously a great support to the perpetrators of all wrongs in the garb of law makers, who got elected by clear defraud on the voters conscience , by so called free bees ideas, but that also survived, but the burden is again on all tax payers both direct and indirect taxes.

So things went on complicated, year over year by so called ‘fiscal budgets’ and the complications surfaced in the forms of sections in so many laws created by so called ‘law makers’, in a ‘gungho’ fashions’ year over year; in fact ‘law became a misused too in the hands of the so called law makers, in fact these law makers just shamelessly caused the breach of contract to the constitutional obligations to the ‘dejure’ citizens whose Art 5 position is just taken for granted, when the very fundamental rights got abridged drastically when Art 13 was drastically abridged by so called Constitutional amendments that way Constitutional amendments, getting some kind of constitution identity.. that way so many amendments surfaced.

can the courts say how they consciously permitted such ‘constitutional amendments’ ; certainly cannot, so they too face the problems day by day like the so called, NJAC Act, thank God , rightly anyway , rightly questioned and rightly declared ‘ultra vires’ by a sensible constitutional bench.

therefore, our taxation policy is made ever cumbersome year over year; CAs act as per those in fact ‘illegal’ statutes , besides other statutes, so too our Advocacy community,

Nothing is so easy is the fact whence you bow to obvious lawmakers turned ‘perpetrators’ so long as the citizens really take on them directly, like some ‘recall’ or ‘referendum’ but these perpetrators would not allow ‘recalls’ or ‘referendums’ some tome to come; unless some Robertsperres surface.

Macaulay rightly said, india indeed a rich country there poverty cannot interfere unless ‘we as British bring in our system of laws ‘so that we can cow down these ‘Indians.

See Bhutan govt is opening ‘law colleges’ obviously, not allowing the british indian system of laws, but mostly every thing would get based on mediation and conciliation ‘, a time tested method of running a state.

Things in India is complicated by so called law makers.


What is ‘Gyana -shakthi’ (Knowledge based on Wisdom) and ‘Kriya shakhthi’ (actions based on Wisdom)

By  Prof. (Acharya). Dr. Guru Balakrishnan. PhD M.L

Gyana (Jnana) -Shakti (Knowledge based Wisdom)  and on ‘Kriya-Shakthi’ (Knowlege based action of Man) (so too of Animals and all amphibians). Every living creature is itself a ‘Creator’himself or herself like very God.


Gynana shakthi is called (Medha = Wisdom based knowledge);

Kriya shakthi is called a ‘ Tapas ‘ based ;

Obviously, ‘Manusha’ = Humans (Men)  includes all Animal world, as Man several times behaves like ‘ignorant person’.


(just illustrative only and you can add many depending on your own life experieces, that can be some of your own ‘Upanishadic thoughts’, so any one can write from his or her real life experiences can objectively write the thoughts, by just being impartial observers, then in Aranya vasam , living in forests as a single person, once one spouse dies or one takes to ‘sanyasa’ (mostly people choose to walk out of his famiy) l(leaving all properties and all that he held close to his chest) and the one chooses  to live all alone without any assistance  – else spouses will be ‘selfish’(indeed true, you see why you people get things for your grand children and their children, you can realise) is the basic concept )

Root cause of all trouble is ‘Desire for wealth or anything in material form. So In Aranya ashram, he just despices all’ material form wealth, is the paradigm propagated by this last ‘dharma’ called ‘Aranyam’.

This material wealth problem has caught in every part of the universes. So Stephen Hawkins recently said in his research reveals some more powerful  beings are likely to reach this earth, as we (men) unnecessarily contacting them, that will be [perhaps the end of this ‘human’s civilization, jst because those beings just could vanquish man- humans just in ‘No time’ frame, it is stated in the latest research…yes, ‘we started internet, that would extend their reach on us – Humans, it is believed – what is once acceptable would soon turn into very bad proposition.

We have an experience in Nuclear power, of what happened in Hiroshima, Nagasaki in Japan in 1946, or in Chernobyl (Ukraine) (Russia) (USSR), in the 1980s (now it is said it would take about 1000 years to rever the position of very Chernobyl as a township as then on;y some people or kiving beings may/ can survive as is presumed now;

In 2004, we experienced ‘Tsunami’ due to underground earthquakes in Aceh (Java)(indonesia). That took a toll about a lac of people in the area covering the Indian ocean, like Sri Lanka,Taiwan, Malasia, some parts of Australia (North zones) , India, and so on…

so also in Bhopal Union Carbide ‘Isocynate’ explosion which just killed about 20,000 persons and a lot many disabled in various ways;

We saw in Fakushima (Japan) in 2011 or 2012, in Dai- chi thermal power plant explosions, due to flooding the reactors just gave in deadly radiation.

Fact is any ‘advancement ‘  materially has a lot of consequences is a great facr, after all any material desire in bound to have its side bad effects too is again and again confirmed by natural events , like Plateu plates in india and other countries relevant to the plateau got affected and seriously suffered, due to Tsunami caused  by earthquake in 2004.

Therefore, how well the Upanishads reveal the facts  is no exaggeration. Nature adjusts to new series of effects naturally besides by ‘Man made ‘ disaters one can visualize.

Again see, how valid is the Upanshad on Janashakti (Wisdom based knowledge). See below somw illustrative examples:

Recently in the State of U P,  at  or near Bhulandshar, some high way rapist  

            cum robbers, attacked a  car and forcibly stopped the car and  robbed and  

            pulled out females from it, and took them to some secluded place and gang  

            Raped the women  – a teacher and her teen aged daughter and left them    

           There and escaped; the attacked  family walked the distance to a near by  

           police station; and lodged their FIR on the irreconcilable event on the high  

           way – obviously due to  non presence  (absence) of High way police in the    

           Zone‘ –  instead of the State taking liability and responsibility and

           accountability to that family as also to India citizens, as also wporld  

           community – its State  Minister one Mr. Azam Khan tries to say ‘ robbing and     

           rape ‘ perpetrated by  the llocal  opposition politicians to ptove the exis ‘so   

           called’ ,   ‘S P (Samaj ( = Society protector) wadi),  party) in power try to bask  

                                     in  its own glory, simply to clean itts very  dirty linen,  used that man in Azam  

                                     Khan to say so, obviously hurting the sentiments of the family which rightly    

                                      asked for the trial in some other state other than  the UP (obviously for want of

                                     ts confidence on the government in power in the U P);


It is indeed on the part of the State or Azam Khab obviously not a  

wisdom based knowledge (Gyana); but some ‘useless Knowledge)  

that resuted, ‘ blasphemous statements by the Stae under non

wisdom based (Kriya shakti) action of the state concerned; while the  

affected family rughtly used its wisdom based knowledge ( Gyana

shakti) to request the court to transfer the case to the state other than

in the UP fearing ‘ justice is not possible’ to be obtained as trial

courts work under tge very obvious ‘failed’ state and such action falls

under ( ‘Kriya shakthy’ – wisdom based action)

One can read here why the rule of law is there saying when

one complainant moves a court not confident to get right justice at the place that person can request the very local trial cpurt or rthe very high court to transfer its case in the interest of ‘Justice’ ( very pribnciple of justice is Justice is done , and the justice seemed to have been done)


Similarly, ‘Uri’ attack, recently, in Kashmir where ‘ Indian soldiers’ in the tent    

            sleeping,  unarmed were mercilessly shot dead by very Pakistan Soldiers –   

            obviously  such kind of action by any military force is not treated as any  

            glorious Military act (  Yuddha -dharma – gyana shakthi followed time   

            immemorial). ( such ideas are based upon Gyana shakti time immemorial)   

            and any such ‘actions following ‘gyana shakthi’  is called right Kriya shakti   


Another example:

I am given to understand in the state of Mharashtra, ‘Marati teachers’ are being removed as ‘Marati medium is not accepted as the pupils do not take to ‘Marati Medium’, just because ‘pupils parents want ‘ English medium schools, tha means government cannot remove ‘Marati medium teachers’ at all as that Marati medium was basically promoted by the very State, and started such teacher education programs, depending  on the program several persons chose to do as local government wanted vernacular schools to be promooted; it was not the folly of the marati medium teachers, ‘they too to Marati medium courses and then got trainedt  as  some chose to become vernacular teachers,

(but for the teachers how will the local governments can run marati (vernacular) medium schools; so it is obvious the government cannot remove marati medium teachers , but obviously  ought to maintain them even pupils strength falls as pupils choose  English Medium  ( That is Gyana shakthi  with right Kriya Shaki  – meaning Wisdom);(In the alternative provide them full pensionary benefits and thus retire them – you cannot discharge them without benefits , so that there will be some credibility of government is possible.) Obviously , the Marati medium teachers can form an association , and move the Bombay High Court under Art 226 r/w 227 r/w Art 14, Art 51A, Art 300A (property) citing the case L A Chandrakumar vs UOI case, to ensure them some livelihood relevant to their qualifications or retire them with ‘notional’ service benefiits counting their ‘future- Notional service’ as teachers , with the last pay drawn basis their pensions need to be calculated, so that they need not be on roads and need not ‘commit suicides’ as they are likely to due non availability of jobs in private sector , if not need be absorbed as ‘junior clerks with their last drawn salaries protected, in regular government offices where ‘marati ‘ as lingua franca is used; or use them as ‘translators’ into Marati from English or viceversa, by duky training them in the ‘in house training schools’ that is called (gyana shakthi);( Affected teachers can take to court for redress, that way the hon  Courts today use Judicial reviews as a Gyana-shakthy.(If needed the relevant groups of teachers can get my free legal advice, if approached) (ANY WAY I am posting here*  a specimen – Writ Draft (you can use to your relative circumstances, on *Face Book on my Time Line (you can open my account –

Same thing happened, in Andhra Pradesh, some decades back at Hyderabad, what then A P Government did.  ‘  A P government (then) retained the ‘Telugu medium teachers’, till their term of service was over, and bestowed on them ‘relevant pensionary benefits’; (Such action by State is to be treated ‘ Governance by a government in place. That is called ‘ Gyana -shakti followed by Kriya -shakthy; – Such ideas were perceived time immemorial).

If Humans behave like Sri Ram or Lord Krishna, or Lord Buddha,  Yudhishtra, Vyasa, Vashista, Valmiki, Lord Jesus Moses, Zoraster, Seer Tiruvalluvar , Avvayyar and the like, any Pope (at Rome), Mohammed, Bhakthi Vedanta of ISCON, Shankara, Ramanuja, Annamacharya, Lata Mangeshkar, Dr. Sarvepalli Radhakrishnan, Albert Einstein, Newton, Mahatama Gandhi, Dr. Nelson  Mandela, and like, many others whom you call them as ‘Evolved Persons, (Gyanis – Wisdom based knowledge evolved)    (Medha(vis))(men of high order wisdom).

When such persons perform their actions called Kriya shakti then it is called Wisdom based actions.

If men like  Ravana, Hiranyaksha, Hiranya Kaspu, Duryodhana, later forms in Hitler, Mussolini, Chengez Khan, Osama bin Laden, all kinds of ‘terrorists’ ;and their kind (called as ‘devils; rapists and murderers as smaller devils types) when they perform , they generally perform , ordinary knowledge based actions. They also have ‘some  unendurable knowledge’ and perform persistently their own actions sans Wisdom.

(These kinds  said in 2nd category would  definitely corner everything for them is the critera.)

The issue of thought is , you like to have everything in exclusion of others – fellow beings, is the paradigm.

Similarly, today’s youth (as ill-educated by selfishness based education) are not inclined to be  duty bound;

unlike what  seer Truvakkuvar said types – ‘sons and the like if do things greatly exemplary’ would be treated as real meaningful progeny to speard their family names.

World has the second quality or type, in the greatest number possible due to wrong set of thoughts generated in the young age (like pasumarathil adittha aani pol = like a nail is driven in a live green tree),;

while the former type (wisdom based children) is in the least number; therefore , creations and destructions speed increases in an accellerated moves, that way they create more  and more ‘pralayas’ ‘destructions, or called (mentally paralysed persons;

like most of the modern politicians who look for their personal benefits forgetting their duty to their voters as also the citizens once elected to office; besides many of public servants do fall in this category, one may clearly decipher, all over the human race  world over.

Very concept of ‘Mausha’ quality (tanmai ) has lost its track.  Manusham means ‘justb human’. Do we find such humans in great number? Obviously NO, just because , our lop educated education is thev cause, education sans morality and ethics is no education in theright sence pf the term.

It is like, ‘you have i your hand a gun,would you test it on other fellow beings?’ Think a little .

Interestingly enough, no natuaral resource depletes, for that is infact ‘inexhaustible’ fact.


See you irrigate same soil over and over again for several years, do you find the land fails  

to  provide you food grains and the like even if you rotate crops;

See, you manufacture with machines whether ‘products’  depletes, every season you  

produce the products, as you did before; your ‘raw materials’ continue to flow again and  

Again, provided you are not greedy man – see you say M&A = mergers and acquisitions  

obviously you want to corner the wealth, wealth is one progresses in an arithmatetical  

sence not geometrically ;

So too in any productive activities;  Can you have 100 children to be your clan; If had  

naturally ‘calamities’ like ‘sharing’ emerges, you saw why Dhuryodana wanted to expand  

his kingdom of Kauravas by planning to annex ‘Indraprastha ‘ of Pandavas, that led to  

Mahabharatha war, then;

Today there are several examples:

Why Pakistan wants Jammu & Kashmir?

Why Pakistan promotes Taliban kind terrorists?

Why Pakistan machinated the Uri killing of soldiers sleeping in the military tent unarmed?

Why Bangladesh formed?

Why North Korea expanding its Nuclear Arsenal?

Why Hitler wanted Germans to be the Police force of the world, what havoc he played on  

Jews, in Gas chambers?

Why then Japan Emperor Hiroshoto joined Hitler and Musolini of Italy?

Why Terrorists attacked in France and killed  people in the public place of ‘Entertainment  

Theatre in 2015?

Examples are plenty just think it would just  multiply.

Can you find any ‘adharsh purush’ easily even in Ashrams?

What Asaram Bapu did?(He is a big fraud) (played fraud on the disciples, misused disciples’ by so called ‘disciplines ‘ Asaram Bapu imposed – obviously he misused his ‘fake  knowledge on scriptures.)

And  like ‘him’,  several ashrams are run, all over in India, (in fact, modern so called ‘seers’   

With the above perception if we look to things in Political scenerio in Indo-Pak relations, Gyana in fact is misused, let us see ?

Indians and Pakistanis governments in the last about 70 years of Independence they both believed in ‘War Machines’ to settle issues.

War is no panacea was appreciated since ‘Kalinga war ‘ of Ashokan Mauriyan age ;  wherein Ashoka as the Mauriyan Emperor realised after visiting the battle field  he found about three lac ( ie. 300,000 soldiers felled by the war).

He started visualizing their families and their turmoil after the war, then he mentally saw a very big kingdom of people that they could form into; besides he again visualized  three lac felled soldiers if alive  what kind of people he could have seen; and he worked mentally on , a kind of society he saw, that way his mental map grew into a very big society… and thus he realized ,’what kind of Sin he committed, before the Lord Conscience he  felt. Then , that mental drive on the plane of mind ‘enlightened’ him, – ‘Worst Sinner, if ever one is , he felt, it is nothing other than ‘ very Kings’.


He really wanted to  cleanse his polluted mind when he ordered his war machinery to attack ‘Kalingadesh’ (modern Odissa) just to expand his state by the idea of  of sinister  idea of ‘Annexation’.

He realized , ‘very idea of  annexation’ itself the first serious Sin.














just want . (2nd Part of Upanishad appreciation.)