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Case Study: Mr.X Tax Default (Part 2) (in Hindi)
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2018 Ethics Paper UPSC-CS Mains Case Study Solution with strategy.
Shubham Singh
Star* and Verified Educator, Visiting Faculty @SPIPA GUJARAT, completed full course of Ethics, Art & Culture, Polity.
U
Unacademy user
sir, what if we got a negative difference in divisibility rule of 7? Ex: 35478 = 35-478
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Harshith r
a year ago
Always difference is positive
the last statement was the best of best. awesome sir👍
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  1. s. Art of Answer Writing In Ethie Case Study 5. 2018 GS Paper 4. unacademy SHUBHAM SINGH


  2. Question 11 (Case 5) Dr Xis a leading medical practitioner in a city. He has set up a charitable trust through which he plans establish a super-speciality hospital in the city to cater to the medical needs of all sections of the society Incidentally, that part of the State had been neglected over the years. The proposed hospital would be a boon for the region. You are heading the tax investigation agency of that region. During an inspection of the doctor's clinic, your officers have found out some major irregularities. A few of them are substantial which had resulted in considerable withholding of tax that should be paid by him now. The doctor is cooperative. He undertakes to pay the tax immediately However, there are certain other deficiencies in his tax compliance which are purely technical in nature. If these technical defaults are pursued by the agency, considerable time and energy of the doctor will be diverted to issues which are not so serious, urgent or even helpful to the tax collection process. Further, in all probability, it will hamper the prospects of the hospital coming up. There are two options before you: 1) Taking a broader view, ensure substantial tax compliance and ignore defaults that are merely technical in nature Pursue the matter strictly and proceed on all fronts, whether substantial or merely technical. Asihe head of the tax agency, which course of action will you opt and why? (250 words) (3 min)


  3. Approach: Page 1 Page 2. Page 3 1. Identify 4. Explain merit, stakeholders. (1 min) demerit of first option. (2 min) 6. Which option you will choose and justify. (4 min) 2. Explain Problem. (1 min) 7. Way forward.(1 min) 5. Explain merit, demerit of second 3. Ethical dilemma inoption.(2 min) this case.(1 min) MANAGEME ETHI MOR


  4. Various stakeholders. Mr X Myself . Tax administration. . Prospective beneficiaries of the Hospital MANAGE ETHIC


  5. Explain Problem and ethical dilemma: Problem: should law be universally applied to all or law should take cognizance about individual good deeds. Ethical dilemma: Conflict between professional duty which calls for strict application of law and empathy for those who may benefit from super-speciality hospital MANAGE ETHIC


  6. 1) Taking a broader view, ensure substantial tax compliance and ignore defaults that are merely technical in nature. Merit: 1. I will be able to apply law and also ensure Doctor is not harassed. 2. Doctor can focus on Hospital work and thus people will get benefir from this new health facility. Overlooking some minor regulation will not have any negative repercussion on my integrity as well. 3. Demerit: 1. Doctor is learned person of society thus non compliance to taxation law carn be deliberate attracting stringent action. 2. Principles of equality before law is violated. 3. Being tax enforcement authority, my duty is enforcement of law not to decide on its selection and suitability parameters. 4 Will set wrong precedence for others.


  7. 2) Pursue the matter strictly and proceed on all fronts, whether substantial or merely technical. Merit: 1. Equality before law. 2. Objectivity, fairness and impartiality of Public services will be upheld. 3. Strict application of law will improve tax compliance and thus improve tax base. Proper enforcement of law will help me in my career progress. It is quite possible that his hospital project may be an effort for money laundering which require detailed investigation. 4. 5. Demerit: Prospects of hospital may be in jeopardy. Red tapism and rule bound bureaucracy. 2


  8. Option I will choose: I will opt for second option i.e. strict application of law. By this way I will be able to uphold principles of rule of law and abide by professional duty. Since Doctor despite being knowledgeable section of society is involved in major irregularities as well as floundered on technical aspect of the law This is blatant disrespect of law and should be dealt as per provision of the tax laws. Moreover, I will also document entire case and send for perusal at Policy level to improve Tax awareness while easing Technicalities ofthe law.


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