AcademyCalling - National Academy Of Audit and Accounts, Shimla

 AcademyCalling
THE NAAA QUARTERLY | VOLUME 13 ISSUE 1 | JANUARY MARCH 2013
National Academy of Audit & Accounts,
Shimla, Himachal Pradesh
1 Academy Calling (January‐March, 2013) 2 Academy Calling (January‐March, 2013) Message from CAG
3 Academy Calling (January‐March, 2013) Director General’s Message
Dear Colleagues,
Audit is not an end in itself but is a means to
an end and that end is promotion of public
interest in governance. Transparency and
accountability
essential
in
hallmarks
governance
of
good
are
systems
two
of
governance. While existence of appropriate accountability structures,
their adequate legislative empowerment and institution of proper
performance evaluation systems are essential, they can contribute to
good governance only to the extent the public servant is aware of and
committed to these values in his conduct. A willingness to place the
society above self is a primary requirement for cultivation of these
values in public servants. Pandit Jawaharlal Nehru the first prime
minister of India used to identify himself as the first servant of the
people. Government Employees in our countries also share this
identity as public servants. It is however a moot point whether the
citizens of the country share this perception of the government
employees today.
The transition of a government employee from a servant to a master
is easy in our country in which the civil servant under the British
rule functioned as his master’s voice than as protector of the citizen’s
rights. Unless checked by our conscience and by our training, we can
all be victims of this mindset. The recent surge in demonstration of
dissent and protest by our fellow citizens against conduct unbecoming
1 Academy Calling (January‐March, 2013) of public servants is making us all painfully aware of the distance we
have travelled away from the ideal image of a public servant. The
citizens are reminding us through these actions that in a democracy
the dictum is ‘Vox populi Vox dei’ ie. ‘Voice of the people is the Voice
of God’.
It is heartening to note that as a department we have been
instrumental in promoting transparency and accountability in
governance through independent exercise of audit mandate given to
us under the constitution. As young officers and new entrants to the
service, responsibility lies on your shoulders to keep alive this
professional tradition. The Academy is the place where the seeds of
professionalism and public service are implanted. You have as a batch
displayed a great awareness of your public responsibility through the
initiative you have shown in alleviating the problems of migrant
labourers through setting up a crèche for their disadvantaged
children. You have become torchbearers of a new generation of public
servants who are acutely aware of the obligations to the society and
demonstrate it through positive action. I hope that this spirit is kept
alive in your hearts throughout your career and will manifest it in
new and innovative ways wherever you may be.
God bless you all.
V Kurian
Director General
2 Academy Calling (January‐March, 2013) Snow Flakes
From the Editor’s Desk
1
Diary of Events
2
Two Journeys to Cherish
4
To President with love
8
Man and Superman
9
Change
10
Flying Beauties of Shimla
12
Poem to my late father Namgay
13
Am I a Buddhist?
15
एक यादगार अनुभव
17
आज ये कैसी उलझन है
20
To the Snow Ranges of Narkanda
21
History of the Unknown Man
22
Hitting the Feathers to Fly in Delhi
23
சிம்லாவில் எங்கள் சுவடுகள்
26
Blossoms of Yarrows
27
Value Added Tax: With reference to Nepal
28
NAAA Child Care Center- Baby Steps
32
The Farewell
34
Nepal India Relation: A Glance
35
I don’t know why
38
A Walk to Remember
39
Quasi Una Fantasia
40
Folktale from Bhutan
41
EditorialBoard
OfficerTrainees
2012Batch
Editor‐In‐Chief
SherinMS
Members
DevendraA
MeenaBisht
RupavardhiniBR
DineshMate
CoverPhotoand
CoverDesign
KandarpVPatel
Layout
ISWing,NAAA
3 Academy Calling (January‐March, 2013) From the Editor’s Desk
Sherin M S
We, the Officer Trainees of IA&AS 2012 batch,
arrived at Yarrows in the middle of winter. Shaking
and Shivering, some of us took a while to adjust to
the weather. Then, one night, tiny flakes of snow
drifted peacefully down from the sky. It felt almost
like a shower of white flowers from heaven. The next
morning we woke up to the sight of Yarrows covered
in an expanse of snow. We looked from our
windows to see snow settled on tree branches like
heaps of cotton. Far off the Shivalik ranges had put
on snow caps. The ambiance it created was so pure, yet radiant.
This is the first issue of Academy Calling to be published by us and it is this
ambiance that we have recreated through it. It bears the testimony of how we have
grown and bonded as a group right from that chilly day on which we joined. It
carries the significant moments that we went through during a span of around
four months. It tells how the enticing environment of gorgeous Yarrows, the
“academicity” flowing out of NAAA has all become part of our lives.
All through these days we have ventured into a lot of activities and initiatives
together. One among them is the establishment of a crèche for the children of
migrant labourers. It was the result of our desire to give back to the society in our
own small ways. That has been a great learning experience for us and a
motivation for further action.
Under the nurturing backdrop of Yarrows, we are connecting as a group,
exploring new vistas and furthering our horizons. We share a part of this life
through Academy Calling.
Go in and explore the creativity exuding out of the yarrowites’ heads. It will
inform, invigorate, and make you smile, cry, laugh and introspect. Furthermore,
you will feel the snow.
4 Academy Calling (January‐March, 2013) Diary of Events
Inaugural Function of our Batch
We came here, completely new to the intricacies of IA&AD, looking forward to the new
life that beckons us. The warm, smiling faces of DG sir and directors welcomed us and
put us at ease. Deputy CAG Shri Niranjan Pant gave us an introduction into the wide
prospects and opportunities that awaits us in this department.
Academy Day
On Academy day, we renamed our library as C V Raman library after the great scientist
who once was part of IA&AD. The inauguration of new quarters for staff members“Yarrows villa”, with Shri Satish Loomba, Principal AG as chief guest was another
significant event. That was also the first opportunity for the 2012 OTs to showcase
their talents. Mementos were distributed to staff who completed 25 years of service.
The Multi Task Staff introduced us to the local Pahadi culture through their folk songs
and showed us how multi talented they are.
5 Academy Calling (January‐March, 2013) Republic Day Celebration
The first Republic Day after we became part of IA&AD, we celebrated it with great
enthusiasm. The Quiz program conducted by Mr. Abhay Singh was entertaining and
informative. As a token of our appreciation towards the services done by MTS, we
distributed gifts to them.
Delhi Attachment
As part of Delhi attachment we spent two weeks in NIPFP, three days in BPST and two
in planning commission. The highlights of the attachment were the meetings with the
President and the CAG. The motivating message given by the President, who was also a
part of IA&AD, was an unforgettable moment. The head of our family, CAG Mr. Vinod
Rai gave us insights into the service and instilled in us a sense of great pride about our
profession.
Inauguration of Childcare Centre
It was a great occasion for the OTs when the now Supreme Court Justice Mr. Kurian
Joseph inaugurated the NAAA childcare centre for the children of migrant labourers.
CAG’s cup
The first CAG cup where 11 people from our batch got opportunity to play with and
against the seniors of the IA&AD. CAG was paired up with one of our batchmates, Alok
Ranjan finished as Runners-up. Randeep Kaur and Pragati Singh were the Runners up in
the Women’s Category.
Chennai attachment
The attachment to RBI Staff College Chennai was another event. The short stay in
Chennai under the sweltering sun made us appreciate the beauty of Shimla all over
again.
Cultural night with Bombay Jayasree
The voice which enthralled us through her entrancing music, came in person before us,
took us to a world different from the daily mundane routine of accounts and audit and
reminded us how tedious the world will be without music.
Cricket match at Chail
The match was played on Chail military school ground, located at an altitude of 2444m,
the highest Cricket ground in the world. 6 Academy Calling (January‐March, 2013) Two Journeys to Cherish
Vidhu Sood
“Every traveller has a tale to tell”.
I thought I’ll share two of my recent travels,
memorable for two different reasons- one poignant and
one hilarious.
I was travelling from Budapest to Vienna in December
last year after having spent a wonderful Sunday in
Budapest with my UN audit team. We had gone on a
day’s excursion to Budapest and had taken the train
from Vienna. We had tickets with us but as the tickets
allowed us to board any return train from Budapest that day, seats were not reserved
against the tickets. The train had a fair number of seats marked with a ‘*’ (star) which
could be occupied by any traveller with a valid ticket. I went up and down the bogies
looking for a vacant seat as we were the last ones to board and train was full. I finally
saw a lady who had put her luggage on the seat next to her. I gestured to her if I may
take the seat. She very happily put the luggage down and made room for me. I sat down.
Train travel abroad is very unlike travel back home, where it is our business to know
every fellow traveller. But true to the etiquette outside, I kept to myself; also I was
still breathless after our three kilometre sprint to the station. We had misjudged the
distance from the main market to the station.
A little while later the lady said something I
couldn’t follow. I told her I could only speak
English. She muttered ‘Russian and Deutsch’.
This
could
conversation.
have
been
the
end
of
our
But as they say you don’t need
words always to communicate. She said she was
‘Gabriella’. Through the stations printed on the
ticket and appearing on the ticker in the train,
she told me that she lived in Mosonmagyaróvár,
Hungary, a station between Vienna and Budapest.
I told her I was from ‘India’, on ‘office’ work and
7 Academy Calling (January‐March, 2013) was visiting Budapest as a ‘tourist’. At least I thought I told her that.
After some time she took out a photograph. It was a photograph of a man and two
children, a boy and a girl. She told me that was her ‘son’ and of course the children
were her grandchildren. I gathered she was returning from Budapest where she had
gone to ‘visit’ the children. Her son looked a little sick in the photograph but there was
no way I could convey that and if I were wrong it would have been so impolite, so I
looked at the photo and gestured that the children looked so pretty. She smiled. She
took out another photo where her son was resting on a couch and the children playing
all over him. Her son definitely looked very pale in this photograph. His eyes were so
sad. I kept quiet just smiling looking at the children. She caressed her son’s photo very
lovingly and pointing to him made a sign of a cross. She was blessing him. I looked at
her. Her eyes were moist and said it all. She had lost him. He was no more.
I didn’t know how to react. I wasn’t expecting this. Tears welled up in my eyes as I
suddenly saw the mother in her. I understood her urge to talk, her loss and that of her
grandchildren. It was now obvious it was cancer that had taken her son away as he was
looking so sick and had gone bald too. I didn’t have to ask. She had lost him in the
summer of 2011, she scribbled the date onto a paper.
We let the moment be.
She then asked me if I had ‘Kinder’- children. I gestured I had two. She asked for a
‘Photo’. I showed her photographs on my mobile. I wrote down their names for her and
she tried to pronounce them. She asked me for how long I would be away from them. I
counted 15 days on my fingers. She wanted to know where I worked. I tried hard but
couldn’t explain. She tried to help by showing me pictures of clothes, gadgets etc. from
the magazine she was carrying to relate any of those to my work. It didn’t help. We
grinned at each other helplessly. She then told me that her son’s ‘wife’ was in Budapest,
in the garment industry (she pointed to an advertisement for apparels). Her name was
Edina. She gave me her email id. I told her I’ll write to Edina as she was English
speaking. But I haven’t written. What would I say to Edina? That as a stranger I
empathized with her situation. It would be so trivial. I might write to her once I find
the right words.
Gabriella then stood up to go. I offered to help her with the bags but she refused. I
told her she looked very young to be a grandmother. She laughed, said goodbye and got
off the train.
What were the chances I would meet Gabriella that day? Who would have known. I
could have taken any train and I could have been on any bogie and taken any seat. Why
did I have to know about her son and her family? I don’t know and never will. Does she
8 Academy Calling (January‐March, 2013) talk about this to every co-passenger? May be. Or then maybe she was trying to relate
and the photograph was one way to start a conversation. But there was something I
realized that day. You don’t need words always to relate to one another and as they say
that there are no strangers in the world- only people you haven’t met so far. The
journey will be forever etched in my heart.
In a subsequent journey it turned out that I had a tale to tell. The other day I booked
an e-ticket for my journey from Kalka to Delhi by the evening shatabdi. I took the print
out and put it my wallet. There was a lingering feeling that something was wrong. I
thought the departure time was mentioned as 6:15. That should have alerted me to the
fact that the morning shatabdi had instead been booked but I didn’t acknowledge the
fact till the day of my travel. And when I did I panicked as I had to get to Delhi. It was
afternoon by then and the only option left was travel by the overnight bus to Delhi. The
seat next to mine in the bus was vacant initially and I was very happy. But my guardian
angels disapproved of my happiness, being so thrilled as I was with the prospect of a
non-intrusive, quiet journey and they played a prank.
At Shogi, I got a co-passenger- actually two…a young mother and her 7 month old
infant. After helping her recline her seat, I thought I had done my good deed for the
day and I’ll drift off to sleep. Suddenly the woman held the baby up in air…attempting
to hand him over to her relative on the seat in front as a feeling of nausea overcame
her. I was alarmed as the lady in front too didn’t get up maybe as the bus was turning
so often and the baby’s legs were dangling. I offered to hold the baby for a while. The
mother was only too happy. She handed the baby to me and lay back and closed her
eyes. In a few minutes she awoke and I thought aha! Now I sleep. But she told me that
in case the baby troubles me I should hand him over to the relative in the front seat
and went back to sleep. She added that the relative was equally tired as she was. It all
happened so fast that I couldn’t even blink.
Meanwhile my feeling of motherhood, which I had happily left behind in Shimla, with
the recipients of the feeling, only an hour ago, enveloped me and I found myself
cuddling the baby.
A while later the baby made some noises. The mother woke up and as I extended my
arm to hand over the baby to her…….I met her hand and a bottle she was giving me to
feed him. I resigned myself to fate. The baby continued to make noises and refused
the bottle. Hesitantly, I told her that perhaps he needs to be comforted by her. She
took the baby from me and he was soon asleep. He slept. I started relaxing thinking all
is well with the world now. I had almost slept when she then again handed the baby to
me asking me to keep him in the very position he had slept in, else he would wake up.
She lay down again.
9 Academy Calling (January‐March, 2013) So I not only held the baby but was under directions how to hold him. What was it in my
attitude that attracted such warmth and trust from the mother!!!!!! We must have
reached Solan by then. I began to wonder when she would settle down and take care of
the child. I was convinced the moment would arrive when we reached Kalka. Well, Kalka
came and we left it behind and I was still holding the baby three hours into the
journey. I began to wonder if I was connected to them in anyway. Nothing came to my
mind. But there must be some debt I owed them given my circumstances.
Meanwhile the baby was happily asleep. Finally after another hour the bus stopped at
Ambala for a break. The mother woke up and was so happy to see her child so
comfortable. I was so happy that I too will get a break. But my guardian angels weren’t
finished with me yet. She told me she was stepping down for refreshing herself. Would
I care to do so too? Expectedly, I refused owing to the onerous responsibility given to
me. I told her I’ll step down once she is back. So after five minutes I looked
expectantly outside expecting to see her hurry back. She came out of the restrooms
and…………. walked into the restaurant!!!. I looked after her for about a minute thinking
she will be back having realized she entered the wrong door. But ten more minutes and
all hope left me. It was then that my guardian angels heard my leg cramps. The relative
came back and volunteered to take the child. I was humbled. I handed the child to her
and stepped off the bus all the time wondering what would be my fate on the onward
journey. Anyways I came back to my seat before they did and closed my eyes. I was
desperately in need of some sleep. Somewhere near Delhi (two hours later) I woke up
and she told me how I had been of so much help etc. She said she was a new mother
still unsure of how to handle babies. I had appeared like a god sent angel to her. I
wanted to tell her that the way she was handling the baby wouldn’t add to her
confidence anyway. And she had a long way to go. But I didn’t say so. Somewhere I
empathised with her having myself been a mother twice over and remembering looking
everywhere around to spot such angels. However, I had enjoyed cradling the child and
the entire situation was more amusing than inconvenient. The journey left me with a lot
to smile about.
Two journeys separated in time but both so similar and yet so different. Both were
mothers like me. While one shared her anguish, the other shared her naivety. But both
shared their trust with me and I came away enriched from both journeys.
10 Academy Calling (January‐March, 2013) To President With Love
Abhay Singh
The Experience shared with Hon'ble President during the
OT’s visit to Rashtrapathi Bhavan:
Good evening Sir. First of all thanks for having given us an
opportunity to meet the head of our family. I am Abhay,
and have worked in govt of India for last 5 years as a
research engineer. Having worked in govt sector, I had
some idea of office life and more so of working in the
government, but the way all of us were cordially received
by the NAAA, Shimla, DG Sir, Directors and other senior members of the IA&AS
Department, it never seemed that we are joining a professional body. In fact it made us
feel that we are entering a larger family.
As a kid, I always wanted to be someone known as DM, for the single fact that he was
the person who would extend our winter vacations, when weather got extreme. As I
grew, I realised that civil services are much more than that and then took a conscious
decision to serve the people of this land, in one of the most empowered manner.
Having joined IA&AD, we realised that being critical is an inherent quality of the
auditor. Our directors taught as a bigger truth - being critical is good, being a
reformer is better. We promise you that we would put in our best to make audit a
positive process, rather than a knit-picking phenomenon. We have two members from
Supreme Audit Institutions of Nepal and two from Bhutan. So we have got a chance to
know about the audit practices in their countries. Personally, one officer from Bhutan
is my roommate, so I got to know a lot about their way of life, about which I had very
little idea. So, it is an enriching experience for all of us, personally as well as
professionally.
We assure you Sir that we would take ahead the tradition of the department and make
you proud. Lastly, having met a person, who was once a member of the department and
went on to become the President of the nation, fills all of us with a sense of pride. You
have given all of us a personal dream: 35-40 years hence, one of us might be on the
other side of the conversation. Thanking you once again, and wishing you best of
happiness and health.
Jai Hind!
11 Academy Calling (January‐March, 2013) Man and Superman
Rupavardhini B R
I walk with my head in the exalted realm,
Yet my feet must suffer the filth of the earth,
What cruel trick of nature kindled my mind with
cognition’s gleam,
And fettered it with feeble flesh that must huddle
around a hearth!
No sinews of steel, am no roaring beast,
Only a spirit in throes of feral rage.
Man is condemned to partake of weakness’ feast,
Trapped in the knowledge of the inevitable, its invisible cage.
But not of sores from chafing chains
Grows the festering ferment of my soul.
Man may become superman, yet his triumph must be in vain,
Forever a pawn of chance; how droll!
Oh! Why poison existence with knowledge?
To know is to despair of ever knowing,
To be human is to awaken at a chasm’s edge,
To embrace the exquisite tragedy of being.
12 Academy Calling (January‐March, 2013) Change
Monica R
“Be the change that you wish to see in the world.”
-Mahatma Gandhi
These words inspired me to make one of my biggest decisions in my life – to be part of
the system instead of being just a critic of it – The Government. With a big hope in the
heart, I cleared the “mother of all exams” and finished my interview while being
pregnant and was rendered temporarily unfit. As my second love of my life (first being
my husband) Neha came to this world, I finished my re-Medical examination and was
awaiting orders. My anxiety increased as letter of appointment to IA&AS followed a
few months later. As I was getting more weary and dreary of what the next step will
be, I was pleasantly surprised by a call from Shri. Anadi Misra asking me to join the
training within a fortnight in Shimla. Though I knew that this was impending on me,
frantic ensued in packing for me, my baby and my mother (who agreed to accompany me
to take care of Lil’ Neha).
Our day started at 2.00 a.m. in the
morning, we along with 11 different
baggage, started from Chennai and
reached Chandigarh. There, outside
the airport stood Shankarji who
welcomed us with a huge friendly
Photo Courtesy: Alok Ranjan smile. Little did I know then, I am
going to be drowned with such smiles
and amiable faces from then on. We
got into the Innova and started our
journey to Shimla. As we drove up the hill, I felt like I was taken to a paradise. Trees
13 Academy Calling (January‐March, 2013) with blooming lavender, yellow and red flowers
welcomed us with red carpet. Gorgeous deep
valleys, terrace farming, houses which looked like
they can be pushed over the edge thrilled me.
Intoxicated by green nature, winding roads and
fatigue, we reached the beautiful campus building
I concluded the debate in my
mind that the best part about
Yarrows had to be its caring,
enthusiastic, courteous,
helpful, spirited inmates.
of Yarrows at 4.00 p.m. where Shri. B. D. Lath ji
welcomed us again with a sweet smile and showed
us our gorgeous room in Glen. Everywhere I turned I only saw either a human or a
flower smiling at me. I was unable to decide who adorned the academy more, the
beautiful herbs, shrubs and trees endowed with flowers or the fully blossomed, high
spirited, friendly inmates. My husband felt thrilled to be in the lap of Mother Nature.
It was the perfect place for him - Unpolluted souls and soil. After getting quickly
ready, I went and met Ms. Vidhu Sood, one of our directors who made us feel instantly
comfortable with her warm smile. She made all arrangements to make our stay very
comfortable.
The joining day arrived and I met the Director General, Mr. Kurian who warmly
welcomed me to NAAA and the service. I was also introduced to the other directors,
Mr. Vijay Kothari and Mr. Viswanathan Jadon. Everywhere I went, I saw that everyone
was at peace and happy with what they were doing. They all attributed it to the service
itself which made me feel more confident about my choice. My family was surrounded
by love and care all around.
I concluded the debate in my mind that the best part about Yarrows had to be its
caring, enthusiastic, courteous, helpful, spirited inmates. My envious husband is
preparing to go back to Chennai, with a very confident feeling that we are in a safe,
beautiful place and lovely people around. I am geared up for the hike towards the ridge
of “change” and mutter,
I'm Starting With The Man In The Mirror
I'm Asking Him To Change His Ways
And No Message Could Have Been Any Clearer
If You Wanna Make The World A Better Place
Take A Look At Yourself, And Then Make that Change
- Michael Jackson, Man in the Mirror
14 Academy Calling (January‐March, 2013) Flying Beauties of Shimla
Blue Whistling-Thrush (Myophonus
Caeruleaus)
Himalayan Bulbul (Pycnonotus leucogenys)
Common Myna or Indian Myna
(Acridotheres tristis)
Chestnut Headed Tit
-Photos by Kandarp V Patel
15 Academy Calling (January‐March, 2013) Poem to My Late Father Namgay
Dorji Wangdi
After spending 27 years with my dad having fun
and enjoying a lot, suddenly on 13th May 2012 at
5:15am, my dear loving dad passed away due to
throat
cancer
at
Jigme
Dorji
Wangchuck
National referral Hospital, Thimphu. I dedicate
this poem to him.
I cherish the past we shared together but miss
the future we will not have.
I wish you were here.
13th May 2012 to 13th April 2013
11 months have passed
I’ll never forget the day
The day you left us.
You left a hole in me
A gap that can never be refilled
That no one can replace.
I miss you so much dad.
The hurt is the same
Like an open wound
There are days
I don’t utter a sound.
Every day when I think of you
It makes me sick and weak
I can’t stand this much longer
I just sit here and weep
16 Academy Calling (January‐March, 2013) You were like a rock
Strong, faithful and true
What worth has my life?
Now that I don’t have you.
I was your fourth born
Daddy’s Loving youngest son
I took my own path
But still part of your world.
I tried my best for you
Still feel I could have done more
But you know daddy dearest
I have much respect and love
I always loved you
My daddy, my star
Now, all I can do is
To worship you from afar
I love you now
As I did back then
I just wish…one day
I will see you again
If tears could build a staircase
And memories were a lane
I would walk right up to heaven
And bring back you again
I am so proud of you
Brave and strong to the end
Now when I ask ”how are you?”
There is no need to pretend
No farewell words were spoken
No time to say good bye
It was a sudden tragedy
May your soul rest in peace
17 Academy Calling (January‐March, 2013) Am I A Buddhist?
Padmaker
“The one who knows everything does not know everything,
The one who does not know everything knows everything;
Because the one who knows does not want to learn,
And the one who does not know is willing to learn.”
When I invited my batch-mates at Yarrows for my brother’s
marriage they were surprised on seeing the invitation card.
Reason? For the first time in their lives they were seeing a
Buddha image on the card instead of the everlasting Hindu
tradition of putting the image of Lord Ganesha. Everybody
asked me one and the only question, “Are you a Buddhist?”
Am I? Is everyone not? Who is a Buddhist? This seems to be a term coined by
historians to refer to a group of people following the traditions of Buddhist teachings
worldwide. Buddha himself never called his followers Buddhist. Buddha preached
Dhamma, an individual life-style to follow the path of truth and righteousness, the path
which leads to freedom from all human sufferings. Who does not want to follow that
path?
Let me share why I am drawn towards Buddha, not to Buddhism as such. Most of the
teachings of religions speak of truth but always divert the person from the real visible
truth by way of inventions of God and mysteries around Him. Buddha is the one who
ignores the God, even if He exists, saying that a man is responsible for his sufferings
and his destiny, no-one else. This truth seems very difficult to digest because it leaves
us helpless and alone in this cruel world. But it is as it is. When we want to run away
from the sheer bitter truth of the world we fall upon the concept of God, an Almighty
who can solve any problem within a fraction of a second. Does it happen so often?
The most influential of the teachings of Buddha is his explanation of the nature and
characteristics
of
all
things
tangible
or
intangible,
known
as
“the
three
characteristics”. First one is “impermanence”- that which is born or created will be
destroyed sooner or later. Can you find anything against this law? Your life, your
relations, your love, your wealth, your memory, your success, your fame, your status,
anything you can imagine is created or born in time and thus they are sure to be
destroyed after some time.
The second characteristic is “suffering” – all the materials ultimately lead to suffering
for human beings. Why? Because they are impermanent. Undesirable things we never
want but when forced upon us by circumstances they create sufferings to us.
18 Academy Calling (January‐March, 2013) Desirable things we want, but being
impermanent in nature they are
bound to vanish one day resulting in
even greater suffering on loss of
them. Are you getting the meaning of
it?
The third characteristic is “nonexistence of soul”- no soul or “Atma”
exists in this world attached to
anything
material.
In
my
own
understanding it is not simply the
declaration of non-existence of “Atma” the spirit as described in many religions but it
is basically an indirect declaration of non-existence of God. ‘Atma’ is known as the
miniature form of God as the God Himself is called “Parmatma”. In day to day life we
attach our emotions in symbols such as idols, paintings, books, clothes, photographs and
what-not related to our Gods or Gurus or dear ones or respected ones, etc and then we
treat these inanimate things on par with the living beings. If anyone even disrespects
these symbols we treat it as insult to the person they refer to. What the foolishness!!!
Do you remember what kinds of atrocities the human kind has suffered just due to this
treatment of symbols? I hope I am able to convey my understanding. If someone can
remember these three characteristics I don’t think s/he can suffer whatever be the
circumstances. “Sa Vidya Ya Vimuktaye” meaning knowledge is what makes us free.
This knowledge of ‘three characteristics’ is the ultimate knowledge which should be
ingrained in our mind in such a way that whenever we see or feel anything material we
always remember their characteristics. Buddha calls this situation as attainment of
“Samyak Drishti”- the right view, the final step of the path leading to Nirvana, the
state of being the God himself- free from all sufferings.
Lastly I want to tell you that in many religions there are two worlds- one the material
world in which we live and the other superior world where gods live. There is no real
connection explained between them except the superstitions, worshipping and other
such sacrificial ceremonies which fail our logics. No religion tells how a human being can
become the god. Only Buddha tells it. He claims to become the God by following a much
disciplined way of life. He teaches the same way to all with an assurance of attaining
the godhood. This path is known as “The Eightfold Path” or popularly known as “The
Middle Path”. What is it? You can find it out yourself as Buddha himself says that the
seeker needs no help as s/he will seek what s/he seeks sooner or later and no-seeker
will ever seek what s/he does not seek whatever you preach to him/her.
There is much more to tell about the Buddha and the Dhamma…………. But at some other
time.
“Dhammam Sharanam Gachchhami”
19 Academy Calling (January‐March, 2013) एक यादगार अनभ
ु व
vkyksd jatu
गुडगाँव म काम करते मुझे 2 साल होने वाले थे. इन दो साल
म
ऑिफस के बाद म और मेरी िमत्र मंडली का बस एक काम रहता था
जो हम बड़ा मन लगा के करते थे, वो था 'टाइम पास' , इसके िलए
हमने गुडगाँव के लगभग सभी माल ,बाज़ार आिद की खाक छान
रखी थी ,आलम ये था िक मनोरं जन हे तु अब िद ली भी दरू नहीं
लगती थी | कुल िमलाकर हमारा सरोकार केवल 'म और मेरी मंडली'
तक था, उसके बाहर की दिु नया को हम िनरपेक्ष भाव से दे खते थे|
पर िनयित ने एक घटना मात्र से ही हमारा
ि टकोण बदल िदया|
घर के काम के िलए सहायक रखना एक आम बात थी सो हमने भी एक बगालन बाई रखी थी ,उम्र
45 की रही होगी पर गरीबी के थपेड़ ने उसके शरीर को इस प्रकार से जर-जर कर रखा था िक
लगती 60 की थी. वो लगभग परू ा िदन सब
ु ह 6 से रात 9 तक काम करती और उसके साथ उसकी
3 बेिटयां भी लगी रहती थी| पित घर (झग्ु गी जो िनकट ही थी) का सारा काम करता, झग्ु गी िदन म
चाय की दक
ु ान बन जाती और रात म सोने का ऐसा आसरा िजसम जगह के अनुपात म लोग
यादा
थे |
ईमानदारी जेब दे ख के नहीं आती | अपनी इस दा ण ि थित के बावजूद हमारी बाई इमानदारी म
खुद एक उदाहरण थी, इसकी एक घटना म आप को सुनाता हूँ | हमारे यहाँ सबसे पहले इस बाई की
सबसे बड़ी लड़की काम करती थी, करीब तीन महीने हुए थे, एक िदन उसने बेटे की बीमारी के नाम
पर २ महीने की पगार एडवांस मांगी | हमने सम या जान रािश दे दी िकंतु अगले ही िदन वो काम
पर नहीं आई, िफर 3-4 िदन तक कोई नहीं आया | हम समझ चुके थे की बाई
माटर् िनकली, ग चा
दे गयी | खैर िफर एक िदन सुबह एक बूढी माँ और त ण बेटी ने दरवाज़े पर द तक दी| ये काम
माँगने आए थे| इ ह मने पड़ोस म काम करते दे खा था पर इनके पािरवािरक िर ते से म अंजान
था,
ये दोन हमारी 'भगोड़ी बाई' की माँ एवं छोटी बिहन थी | बात जो भी हो, गुड़गाव जैसे शहर म जहाँ
पड़ोसी-पड़ोसी की िफक्र नहीं करता, वहाँ इस बाई का बेटी के बचे काम की भरपाई के िलए आने को
म ईमानदारी ही कहूँगा |
बस िफर तो बाई
थाई हो गयी | बहाना बनाकर छुट्टी मारना उसकी िफ़तरत मे ना था इसिलए जब
कभी वो ना आ पाती तो अपनी सबसे छोटी लड़की(सायरा) को काम पर भेज दे ती | तभी जब एक
20 Academy Calling (January‐March, 2013) िदन अचानक िबन बताए माँ- बेटी म से कोई भी काम पर नहीं आया तो शंका हुई | अगले िदन
सायरा उदास सा चेहरा िलया काम पर आई और जैसे ही मने उससे न आने का कारण पूछा ,वो
फफक-फफक के रोने लगी |
सायरा बोली - "उसके दीदी (ये बाई की तीसरी लड़की थी, आयु मे मंझली थी) की लड़की बहुत बीमार
है ,उसे तेज़ बुखार है , िसर बड़ा हो गया है और वो बेहोश जैसे हो गई है !"
तो कहाँ है वो अभी- मैने पछ
ू ा!
सायरा -"उसे 3 भैया लोग ने कल अ पताल म भतीर् कराया है , इनके यहाँ दीदी काम करती थी" |
बस िफर िबना समय गवाए म उस अ पताल पहुँचा, वहाँ जाकर म इन तीनो (पंकज, महे श, दीपक)
से िमला , िज होने ब ची तो भतीर् कराया था ओर जो मेरी तरह ही सॉ टवेर क्षेत्र मे कायर्रत थे.
उ ह ने बताया की ब ची म िदमाग़ी बुख़ार के लक्षण है , पर उसकी आयु कम (6 माह) होने से टे ट
करके प्रमािणत करने से पहले उसे
तब तक मेरा
टे बल करना होगा िजसकी कोिशश डॉक्टर कर रह ह|
मी(दे वी भाई) भी आ गया था | अ पताल िनजी था ओर इलाज़ मे खचार् भी होने
वाला था, चंिू क ब ची के मा- बाप इसम सक्षम नहीं थे सो हमने इसका परू ा खचार् वहन करने का
िनणर्य िलया.
ब ची वहाँ करीब तीन िदन रही, और जब उसकी हालत और िबगड़ने लगी तो हम उसे दे ही ले गये,
िकं तु MRI मे ब ची के िदमाग़ को हुई भारी क्षित िदखी और डॉक्टर ने भी जवाब दे िदया | वहाँ 4
घंटे िबताकर ब ची ने दिु नया को अलिवदा कहा..... यारी " जेि मना " अब हमारे बीच नहीं थी.
" जेि मना " के जाने का दख
ु पूरी झुग्गी मे था िकं तु जब हम उसकी पािथर्व दे ह लेकर वहाँ पहुँचे तो
हमने लोग के चेहर पर िमि त से भाव दे खे | उस क्षण को म भूल नहीं सकता जब लोग ने हाथ
जोड़ रखे थे, कोई पानी ,कोई को ड-िड्रंक तो कोई खाने के िलए कुछ-ना-कुछ लेके आया था | वा तव
म यही वो समय था जब हम अपने िकए िकसी कायर् पर फक्र हो रहा था | ब ची भले ही ना बची
हो परं तु अपने िनकट इन कोिठय म रहने वाले चंद लोग के इस योगदान से संभवतया झुग्गी के
लोग अिभभूत थे | और हमारे िलए, यूँ तो झुग्गी कमरे से 500 मीटर की दरू ी पर होगी, पर इसे तय
करने म हम लंबा समय लगा था |
उस रात म और मेरा
मी इसी िवषय पर बात करते रहे , हमने िन चय िकया जबतक हम यहाँ ह,
इस ब ती के िलए कुछ अ छा कायर् ज़ र करगे | अगले िदन ऑिफस टाइम म ही मने अपन सारे
िमत्र को मेरे
म पर एकत्र होने के िलए मेल (e-Mail) िकया. ऑिफस ख़ म होते ही हम सभी
सेक्टर-3 के मेरे कमरे पर िमले | हमने इस घटना एवं इससे उिदत प्रेरणा पद अनभ
ु व से चचार् प्रारं भ
की एवं समाि त तक हम सभी इस िनणर्य पर पहुँचे िक िशक्षा एक ऐसा क्षेत्र है िजसम िकया गया
21 Academy Calling (January‐March, 2013) प्रयास ना केवल इनके ब च के वतर्मान को संवारे गा बि क एक बेहतर भिव य की बुिनयाद भी
रखेगा | इसके िलए एक समग्र प्रयास की दरकार थी िजसम
के समय का भी
कूली िशक्षा के साथ ही
कूल के बाद
यान रखा जाना था, िजससे ब चे बाल मज़दरू ी, भीख माँगने जैसे काय की ओर न
जाएँ जो िक झुग्गी के ब च के िलए आम बात थी | हमन इस पूरे प्रयास को उस न ही परी
“जेि मना " को समिपर्त िकया जो एक ई वरीय संदेश वाहक के समान आकर हमारी चेतना को जगा
गयी थी | अतः इस समूह का नाम " जेि मना िच
न फंड ग्रुप " रखा |
जैसा िक िकसी भी अ छे कायर् म बाधाएँ तो आती ह ही, सो यहाँ भी थी | यह वो समय था जब
िशक्षा का अिधकार क़ानून पािरत नहीं हुआ था, झुग्गी वाल के पास
थाई पते या पहचान के कोई
द तावेज़ नहीं थे, कुछ ब चे घर के िलए कमाई भी कर दे ते थे, उनके माँ-बाप के िलए उनका
कूल
जाना उन पर आिथर्क बोझ बढ़ाने वाला था, िफर सरकारी त त्र का कम संवेदनशील होना भी कभी
सम या बनती... खैर सब के साझे प्रयास के आगे बाधाएँ बौनी (छोटी) िसद्ध हुई | पिरणामत: एक
माह म 33 ब चे
कूल जाने लगे, शाम को एक अ यािपका की यव था की जो ब च को
बाद पढ़ाने आ जाती थी और सुबह-सुबह हम लोग ब च के साथ ब चा बनकर िदनभर
महसूस करते थे | सा य पुनीत हो तो साधन िमल ही जाते ह, "जेि मना िच
कूल के
फूितर्
न फंड ग्रुप " के 24
" रे गुलर " सद य थे जो हर माह 500 ` कम-से-कम फंड मे अंशदान करते थे. सारा खचर् इसी से
चलता था|
4 माह ये सब करने का बाद मेरा
झान िसिवल सेवा की ओर बढ़ने लगा, क्य िक एक कायर्कतार् के
प मे जहाँ आप अकेल या छोटे समह
ू म सरकारी तंत्र से लड़ाई सी लड़ते प्रतीत होते है , वहीं तंत्र का
िह सा बनकर आप की क्षमता, शिक्त एवं पहुँच कई गन
ु ा बढ़ जाती है तथा आप सध
ु ारवादी नज़िरया
अपनाते है | शायद अब मझ
ु े अपनी पसंद-नापसंद मे अंतर
यादा स ्प ट हो चला था , मझ
ु े ऐसा कायर्
िप्रय लगने लगा था जो ज़ रतमंद को सीधे सहायता पहुँचाए | अपनी सॉ टवेर इंिजिनयर की नौकरी
अब मझ
ु े बोझ लगने लगी थी ओर िसिवल सेवा मे आकर अपनी िज़ंदगी के साथ कुछ बेहतर करना
चाहता था , अंततः मने इ तीफ़ा दे िदया |
22 Academy Calling (January‐March, 2013) आज ये कैसी उलझन है
vafdrk feÙky
िकसी से िदल जड़
ु के
िफर झझ
ू ता क्यूँ है
एक पल मु कुरा के
िफर ठता क्यूँ है
बात की शतरं ज मे
मन मचलता क्यूँ है
हर एक श द बाण पे
यूँ ललकता क्यूँ है
पतझड़..
याद की बरात से
नई याद सजाता क्यूँ है
पतझड़ मे झड़ते प ते
हर एक सोच पे
है िनशानी िक िवराम पूणर्
ये मोच खाता क्यूँ है
नहीं, ये है अधर्काल का समय
जब वध
ृ के मत
ृ होने पे
हर एक आहट पे
िखलती है आशा की िकरण
िदल धडकता क्यूँ है
जब फूटती है हरी कोपल
िनश द स नाटे म
हर डाली फैलाती छदमावरण
िफर भटकता क्यूँ है
लाती संदेसा िक रखो हौसला
हर काली रात के बाद है सवेरा
नयन की इस चमक म
क्य की हर पतझड़ के बाद
ये इंतज़ार की उमस क्यूँ है
याद
आता है मीठा सह
ु ाना वसंत।
के इस अ धकार म
आशा की ठं डी बयार क्यँू है ।
23 Academy Calling (January‐March, 2013) To the snow ranges of Narkanda
Sherin M. S
It is true enough that Narkanda is famous as a skiing resort and we are all IA&AS OTs- those who
passed one of the toughest examinations in the world to become Civil Servants. But that does not mean
we wouldn’t have to carry the load of life. So after travelling 50 kilo meters by road to get to
Narkanda, we carried the heavy ski bindings on our shoulders, wore the snow boots and began our
‘ski-walk’ through knee deep snow and sleet in pursuit of the skiing ground. The snow boots were
restricting our free movement and our legs and shoulders were aching. Such was the condition when we
took baby steps on the snow- falling down, getting up and again repeating the process.
After what seemed to be some ten kilo meters of ski-walk we reached the skiing ground. We didn’t
know until then that we have to go through such arduous exercise to qualify as Auditors. Anyway, the
hard work seemed to pay off as we got some cute photos and nice videos of officers falling down,
fellow officers helping the fallen ones to get up and losing their footing in the process and our great
struggles to ski for at least a metre. A few seconds of skiing without falling by any of the officers was
hailed as a great achievement by the fellow officers (as is evident from the photo where everybody is
lined up and standing straight as if for a parade). Skiing through the snow, I felt like a bird flying
high up in the skies, if at least for a moment. But then, all of the skiers were obviously not like us.
There were some seasoned skiers around who unluckily (and rather shamefully for us) were of 9-10
years of age. One of them invited me to ski down the slope as actual skiers do.
I told him- “Beta yeh ski binding pahankar mein oopar chad bhi nahin sakti. Phir skiing kaise
karoongi”
Then he asked, “Didi, aap to itni badi ho gayi. Phir bhi skiing karna nahin janti?”
So that has been our first encounter with skiing. Though we were exhausted by the end of the journey,
we will forever treasure the actual skiing experience (that is what happened between two long skiwalks).
24 Academy Calling (January‐March, 2013) History of the Unknown Man
Kuenzang Wangchuk
In the sand of time
In the ocean of life
He was a drop, smaller than a beady dew
Unnoticed he came and the same way disappeared
Immortal he longed to be
Yet death he desired
Like a chubby child for his mother
They said he disappeared in thin air
Just as he appeared
Once he was synonymous with spring
With flowers of success blooming
A stork of autumn slashed down
The fruit of success he had sown
He became lifeless
His body a mere breathing object
He desired to embrace death like love
Nobody cared
For he was just a nameless face
A dry leaf in winter
Thus he prayed his last prayer
“God bless all my foes
As you bless all my friends”
This is the history of a nameless man.
25 Academy Calling (January‐March, 2013) Hitting the Feathers to Fly in Delhi
Robert Moirangthem
Intimation of a badminton tournament was received during
our attachment at the Planning Commission. There, we
randomly submitted our names, and, also, casually for
most of us, not knowing the magnitude and significance of
the tournament. It was when we reached at the academy
and whence we saw the official letter of the participants’
list
for
the
1st
CAG
Badminton
Cup
that
we
got
transformed into the serious mode, and, perhaps, felt the
need for some practicing before we leave.
Thus began our daily practice at the Indian Institute of Advanced Studies which is
thankfully located within walking distance, at least a ten minute
walk, and more
thankful for the wonderful badminton court, badly missed by us at the academy,
allowed to us. Then started the injuries and bruises once we fully understood the
rules, which, personally for me, downloaded from Wikipedia and studied the very day,
and practised in the best of spirit, not only in
letter. Gradually, we got into some form and were
finally geared up for the big event, confident and
buoyant enough.
The best part of the smooth yet tiresome journey
from Shimla to Kalka by bus and Kalka to Delhi by
train was none but finally reaching the iCISA guest
house. Blessed by the wonderful accommodation, we
Finally, due to our efforts from
the stands, both teams won the
runner’s-up trophy and was,
indeed, a proud moment for all
of us for it was a clear
exemplification of collective
effort as a team (team NAAA)
got ourselves recharged to be able to roam a bit
and do some shopping before heading to Indira
Gandhi Indoor Stadium in the afternoon where we were supposed to have our league
matches. On reaching the magnificent stadium, which was looking like colosseum in
my eyes, without the spectators though, the feeling was slowly sinking in and the
excitement level grew. Sincerely, we could not have imagined that the tournament
will be of such magnitude and grandeur, organised very much officially like a
professional one. Luckily, most of us were, at least suitably for the occasion, geared
up like real players, even putting up those considerably costly Yonex shoes without
26 Academy Calling (January‐March, 2013) which we were not allowed to enter the arena, and with which the doubting Thomas
in me was asking the worthiness or deservedness for us players.
However, without any such sportsmanship scepticism and buoyed with the fact that
we young agile bloods will outperform the senior players, we entered with heads held
high. The inaugural league match wherein Alok partnering with the CAG of India
(lifetime achievement for Alok) eventually won further instilled a sense of belief and
further consolidated the buoyancy with which we were floating in the air. However,
as the tournament progressed, our other fellow teams, except for the lone women’s
team (Randeep and Pragati), had to face a severe influx of high tides whiplashing
onto us without showing any bit of mercy and pity, and we stood there, helpless,
and accepted the truth as they befall on us, step by step. But there were only two
steps where we had to struggle and complete our humiliation, that is, each team
got two matches to play in the preliminary round in which we were knocked off,
completely, and after which we had to rest happily and become cheerleaders for Alok
as well as the women’s team.
Finally,
due
to
our
efforts
from
the
stands, both teams won the runner’s-up
trophy and was, indeed, a proud moment
for
all
of
us
for
it
was
a
clear
exemplification of collective effort as a
team (team NAAA) and for the fact of
the matter that it was the only face-
saving option for our return back to the
academy.
27 Academy Calling (January‐March, 2013) For the rest of us, each one was handed a participant’s trophy and it was the
moment of delight for most of us who were supposed to return empty-handed had
something to carry materialistically, besides the fond memories and the inexplicable
feelings one would happily carry along in their lives – a feeling of joy, accomplishment
and satisfaction- for being able to participate in such a humongous stadium of
international standard and also in such well-organised tournament, and, coming across
and learning from the seniors of the Department. Indeed, it was a wonderful
moment.
Participants of 1st CAG Badminton Tournament and other Officers with CAG of India
28 Academy Calling (January‐March, 2013) சிம்லாவில் எங்கள் சுவடுகள்
Sugenderan P
அகரத்தில் ஆரம்பித்ேதாம் பயணத்ைத
இன்று இந்த சிகரத்தில் நிற்கிேறாம் ேதாழைமயாய்
உடைம தந்திடும் இந்த ெசார்க்க பூமிக்கு
உதயம் ெசய்ேவாம் எங்கள் சுவாச ெநாடிகைள
ெவள்ளி மைலகளின் சிகர சிrப்பில்
கணக்குகளால் ெமல்ல இைணகின்ேறாம் ேதசத்ேதாடு
ஓவியம் ேபான்ற தாய் பூமியின்
காவியம் ெசய்திட கரங்கள் ேசர்த்து நிற்கின்ேறாம் !!!
Photo courtesy: Kandarp V Patel
Translation
It is the journey of knowledge which lead us to this beautiful peak and to
build beautiful relationship. We promise that every minute of our life will be
lived for the heavenly motherland which is giving us all the privileges. In front
of the smiles of Shimla, we are slowly attaching the accounts and audits of
our life with the country. We join our hands here to add an epic part to the
pages of the proud country.
29 Academy Calling (January‐March, 2013) Blossoms of Yarrows
Photos by Alok Ranjan
A thing of beauty is a joy for ever:
Its lovliness increases; it will never
Pass into nothingness; but still will keep
A bower quiet for us, and a sleep
Full of sweet dreams, and health, and quiet breathing.
Therefore, on every morrow, are we wreathing
A flowery band to bind us to the earth,
Spite of despondence, of the inhuman dearth
Of noble natures, of the gloomy days,
Of all the unhealthy and o'er-darkn'd ways
Made for our searching: yes, in spite of all
30 Academy Calling (January‐March, 2013) Value Added Tax: with reference to Nepal
Durga Prasad Panthi
Economy of Nepal
Nepal
country
is
of
one
the
of
the
landlocked and
developing
world with GDP per capita of $ 473
in fiscal year 2010/11 (Economic Survey 2010/11).
Nepal’s GDP per capita is the lowest one in South Asia. Majority of its
population (about 73%) depend on agriculture which is largely traditional and
characterized by low productivity. Agriculture sector, the source of livelihood for
about 80 percent of Nepalese that contributes about one-third of total GDP is
still free from the income taxation. About 25 percent of total population is still
under the line of absolute poverty. The Human Development Index position of
Nepal is 157 on the basic of life standard, health and education excess (UNDP
report 2011).
The poor performance of tax GDP ratio of Nepal has led to the
problem of resources.
Nepal is dependent on external aid (1040 million USD in F/Y 2011/12) to
economic development. So taxation is a major instrument of social and economic
policy and to promote economic growth, stability and efficiency. Significance of Taxation
Taxation helps to distribute the national income of the country equitably. So, it
is very essential element and most effective & powerful tool of government for
economic development. Tax is defined as- "A compulsory contribution from a
person to the government to defray the expenses incurred in the common
interest of all without reference to special benefit conferred." Prof. E.R.A.
Seligman. Tax simply means a liability to pay an amount to the government. It
is a compulsory contribution to the national revenue from the tax payers
according to law.
Concept of VAT
31 Academy Calling (January‐March, 2013) Value Added Tax (VAT) is the most recent innovation in the field of taxation.
VAT was introduced first in the world by Dr. Wishlom V. Sieves in 1919 in
German. Then, France in 1954. Nepal adopted it through the enactment in the
VAT Act, in 1995 and rules 1996. But it was implemented from the 16
Nov1997.The main objective of the Act is to strengthen and broaden the sources
of revenue.
VAT is modified and improved form of sales tax. It is a new tax system of
Nepal. It is an indirect tax. It is levied on value added on goods and services at
each stage in the process of production and distribution. Value added for the
firms is sales minus expenditure on goods and services purchase from other firm.
It is adding payment to factor of production wages, salary, rent, interest and
profit. It is based on VAT and is collected at each stage of production and
distribution chain.
VAT is a broad based tax, self-motivated tax. Proper implementation of VAT, it
needs skilled administration and customer awareness. It is needed to flow
information of VAT to the final consumer for their consciousness. VAT has been
adopted by more than 120 countries in the world. Developed countries have no
extra difficulties for implementation. But in developing countries, as it has poorly
designed, it is unable to increase productivity, form the capital for meeting
public expenditure.
International Aspect
VAT was introduced in attempt to improve the existing shortcoming of the sales
tax. In history, the VAT has emerged as an alternative to defective multi-stage
turnover tax. In the 21st century nothing has become popular as VAT in the
field of taxation. Emergence of VAT dates back to 1919 as an improved turnover
tax. German industrialist Dr. Wilhelm Von Simons proposed the tax to replace
multistage
turnover
taxes
in
Germany.
In
1994,
Prof.
Carl
S.
Shoup
recommended VAT for Japan, but such proposal never came into effect. The
modern VAT first appeared in France in 1954. It covered industrial sector that
extended to the whole-sale level.
In India, the tax reform committee headed by Raja J. Chelliah recommended fullfledged VAT for India in 1992 and implemented MODVAT in place of VAT. At
present, around 130 countries have adopted it in their respective countries.
India
32 Academy Calling (January‐March, 2013) Why it has proved so difficult to implement a federal VAT in India- "Although
the implementation of broad-base federal VAT system has been considered as the
most desirable consumption tax for India since the early 1990s, such a reform
would involve serious problems for the finances of regional governments. In
addition, implementing VAT in India in context of current economic reforms
would have paradoxical dimensions for Indian federalism. On one hand economic
reforms have led to decentralization of expenditure responsibilities, which in turn
demands more decentralization of revenue raising power if fiscal accountability is
to be maintained. On the other hand, implementing VAT (to make India a single
integrated market) would lead to revenue losses for the States and reduce their
autonomy indicating greater centralization" (Wikipedia, Sharma, 2005, as quoted
in OECD, 2008, 112-13)
The greatest challenge in India, asserts Sharma (2005) is to design a sales tax
system that will provide autonomy to sub-national levels to fix tax rate,
without compromising efficiency or creating enforcement problems.
VAT System in Nepal
As the adoption of VAT program was at the heart of worldwide policies, Nepal
was also no exception. After restoration of democracy in 1990s, the government
adopt to liberties the trade, investment and financial system. Then state
1992/1993 budget speech that VAT on domestic production would be applied as
an experimental basis. A two tier sales tax system was in function at that
period (1992/1993).
As a parts of its liberal economy policy, HMG asked donors study the VAT
system. VAT tasked force committee was formed in 1993. United State Agency
for International Development (USAID), Harvard Instituted for international
Development (HIID) was agreed to provide financial and technical assistance. The
DANIDA supported the VAT project. The two-tier sales tax was declared to
remove in its 1994/95 budget.
VAT was levied in the replacement of existing sales Tax Act 2023(in B.S.);
Hotel Tax Act-2018 (in B.S.), contracted Tax Act 2023 (in B.S.) and
Entertainment Tax Act 2017 (in B.S.) were reputed along with implementation
of VAT. After implementation of VAT it has create many problem and could not
be implemented fully due to the political instability and full incorporation of
business community. The main problems where trading group was against the VAT
but industrialist was in favour several new provisions relating to VAT. Nepal has
33 Academy Calling (January‐March, 2013) been considering VAT system since 1992. A commitment to implement the VAT
system in Nepal was in 1995/1996 budget and scheduled from April 1997. But
it was postponed till November 1997.
Actually, VAT was introduced on 16 Nov. 1997 in Nepal. The budget speech of
FY 2005/06 government has emphasized the implementation the VAT in Nepal
with increased the rate of 3% (i.e. 10%-13%), implementation of VAT is in
Nepal till now.
VAT is a newly tax system of Nepal. Whatever name we call, VAT is a newly
entrant family member of indirect tax. Now,
Information
technology
has
changed and migration of all data in oracle data base 10g from 8i. Revenue
Accounting System (RAS) is fully operated in web based. Irregularity has cleared
of Rs.1Arab 93Crore, 99Lakhs and 15 thousands out of Rs.3Arab, 75Crore,
38Lakhs and 16 thousands in total of revenue, expenditure and deposits.
(OAG/N report). For avoiding the double taxation, Nepal has agreed with only
10 countries up to now.
Conclusion
Nepal has adopted a
consumption type, tax
credit method, principle
of
destination with international standard, provision of exemption and zero rate
goods and service, tax refund facility with single positive rate of VAT.
Around 15 years have already been passed since VAT came into implementation in
Nepal but it has not satisfactory result. Due to lack of proper billing and
invoicing, scientific data resource, unsupportive behaviour by business sector,
knowledge about VAT of consumer, etc. made unable to implement VAT effective
in Nepal. But internationally VAT has been one of the most important tools and
elements for developing rapid economy of the nation. It is an instrument of
revenue mobilization, backbone of the income tax and also minimizes the tax
evasion. It is eventually borne by the final consumer and so, it getting primary
preference for the revenue generation. VAT is most effective, scientific and
popular means of taxation. Hence Nepal should correct the deficiencies and adopt
best international practices in VAT as soon as possible.
References :Various issues of Economic Survey, MOF, Gov/N., Value Added Tax Act, 1995 and Rules
1996,www.google.com,www.mof.gov.np,www.ird.gov.np,www.wikipedia.com,www.oagnep.gov.np
34 Academy Calling (January‐March, 2013) NAAA Child Care Center – Baby Steps
Prithavipal S Kanawat
“So long as millions live in hunger and ignorance, I hold every person a traitor
who, having been educated at their expense, pays not the least heed to them”
- Swami Vivekanand
Moved by the sight of misery faced by the children of labour couples, working in
“Yarrows” premises for the upcoming Tennis
court and by the guiding words of our D.G. V.
Kurian Sir- “It’s time to repay the society”,
the officer trainees of 2012 batch took a
humble initiative of setting up a “Child Care
Centre” in the Academy premises. The warm
and kind appreciation of C&AG of India Vinod
Rai Sir, coupled with Academy’s Director V.S.
Jadon Sir’s enthusiasm and support offered by
Academy’s other Directors Vidhu Sood Madam
& V N Kothari Sir, administration and staff
helped in turning this idea into a reality.
Before setting up the Centre, Officer Trainees
did their home work by visiting “Mobile Crèche
Centre”, run by an NGO in New Delhi and got
guidance
35 from
them.
A
humble
financial
Vineeta: one of the first admissions into the crèche. Her parents are currently working in the Tennis Court site in Yarrows Academy Calling (January‐March, 2013) contribution from officers and staff of the
Academy helped in funding a kitty for this
noble cause. And then on 6th of March 2013,
Justice Kurian Joseph (Former Chief Justice
of Himachal Pradesh & present Supreme Court
Judge) was kind enough to inaugurate the
“NAAA
Child
Care
Centre”
formally,
in
presence of Principal AG (Himachal Pradesh)
Mr. Satish Loomba, & officers and staff of
the Academy. An experienced female care taker
and four children of labourers marked the
beginning of the Centre.
Though it is too humble a beginning, we have high hopes that with all round support
we would be able to set up a sustainable Centre which can cater to the needs of
more and more such children. Our vision is to expand the Centre for more and more
facilities to the children in terms of health, education, recreation etc. In the process
of setting up of this Centre, I realized that if we stand for a noble cause, everybody
tries to support you in one way or another.
The world is already a good place to be, for the well to do ones but let us make
this world a better place for these deprived children. If our effort can make a
difference in the life of even one child we will consider ourselves lucky and can face
the “Day of Destiny” with ecstasy and bliss.
“Take what you need, Give what you can,
Live like the Lord, O ! Noble Man…….”
-Majboor
36 Academy Calling (January‐March, 2013) The Farewell
Sherin M S
Near a lifeless body which elegized terror
Till its last breath was seized from it
The soldier feels his soul being drained off
As the huge globe of red fire irrupted near
A groan, deep as an ocean, hushed as a breeze
Escapes; a gunshot replies
A bullet gropes the parchments of his heart
Rifles, Grenades flicker somewhere
"Love, don't mourn for me; this is
The valiant death of my youthful dreams
Standing at death's doorstep
I've reached the summit of life
Love, don't be afraid of life; it has
Honey-tinted ways to teach and forget
Don't dread joy either; an angel that you are
The miseries of life shall not reach you
Time will allay the pain; and you will
Learn to smile through tears and woes
Never allow my memory to blaze you love; but
Never forget you’ve been my only treasure”
Bygone are the pain, the fire, the militants
Cured are the wounds by the gentle slip of memory
Chill of winter seeps back into blood stream
As the bullet immobilizes his body
37 Academy Calling (January‐March, 2013) Nepal India Relation: A Glance
Umesh Subedi
Nepal and India enjoy excellent bilateral relations, and
treasure very close, comprehensive and multidimensional
relations
since
centuries.
The
relations
are
strengthened further by the age-old ties of history,
culture, tradition and religion, and pronounced more in
political, social, cultural, religious and economic dealings
with each other. To add up the formal flavor to this
historic relations, Nepal and India established
diplomatic relations on 17 June 1947. The unfathomable commitment to the principles
of peaceful coexistence, sovereign equality, and understanding of each other’s
aspirations and interests have been the firm foundations on which our subsisting
relations have been moving to a new height.
Relations between India and Nepal have been close since ancient times stemming from
geographical location and common ethnic, linguistic and cultural identities that overlap
the two countries despite some difficulties stemming from problems inherent in big
power-small power relations. Independent India and Nepal initiated their intertwined
relationship with the 1950 Indo-Nepal Treaty of Peace and Friendship and
accompanying letters that defined security relations between the two countries, and an
agreement governing both bilateral trade and trade transiting Indian soil. The 1950
treaty and letters stated that "neither government shall tolerate any threat to the
security of the other by a foreign aggressor" and obligated both sides "to inform each
other of any serious friction or misunderstanding with any neighbouring state likely to
cause any breach in the friendly relations subsisting between the two governments."
These accords cemented a "special relationship" between India and Nepal that granted
Nepal preferential economic treatment and provided Nepalese in India the same
economic and educational opportunities as Indian citizens. Indo-Nepal border is open;
Nepalese and Indians can move freely across the border without passport and visa and
live and work in either country.
The open border between the two countries has been a unique paradigm of our ties that
rarely exists around the world. Frontier without restriction has greatly facilitated the
free movements of our people to each other’s territory. Moreover, such facilitation of
the movement of the people has increased more exchanges and interactions at the
people-to-people level. In essence, our relations are much more than the sum of
treaties and agreements concluded between the two countries. It is therefore natural
that our main thrust now has been to further widen and deepen our bonds of ties to
the mutual satisfaction of our people.
38 Academy Calling (January‐March, 2013) In pursuance of Nepal's solemn desire to cultivate and foster the cordial and friendly
ties with its neighboring countries, Nepal has been pursuing its long standing position
not to allow its territory to be misused by any inimical elements against India and also
expects same sort of reciprocity and assurances from her.
Both countries have common approach and work in tandem in the United Nations, Nonalignment Movement and other international fore on most of the important
international issues that have bearing on us. Furthermore, with the establishment of
SAARC and BIMSTEC in South Asia, more avenues for enhancing regional cooperation
have been identified so as to leap forward towards regional economic integration, which
is considered as a precursor to the Economic Union, through harnessing collectively the
potentials and complementarities available in the region.
The Government of India (GOI) strongly supported peaceful People's Movement of
April 2006 for the restoration of full democracy in Nepal. The GOI welcomed the
promulgation of the Interim Constitution and the formation of the Interim Legislature
in Nepal on 15 January 2007 and the Constituent Assembly elections in Nepal on April
10, 2008.
Nepal highly appreciates India for the moral and physical support rendered to the
Nepalese people for their arduous tasks to bring a historic change of high proportion in
the country and hopes that India will continue to do so in the days to come.
Socio Cultural Relation
The countries in South Asia while enjoying their own peculiarities, share common
culture and ways of life. The norms and values, mainly of Hinduism, Islam, Buddhism and
Sikhism, are deeply rooted in South Asian societies. Though the numbers of followers
of these religious and cultural mainstays vary from country to country, their presence
and influence in local arts, cultures and traditions are distinctly visible in every country
and society in the region. Nepal, too, has its unique geography, history and cultural
heritage, and still is an integral part of the broader cultural history and tradition of
Indian sub-continent. As the saying goes, culture sees no borders.
While being parts of broader South Asian culture, Nepal and India share special
closeness and similarity in cultural tradition. They are so closely and strongly
interlinked by social life and cultural tradition that nobody can imagine to separate
them. Both have made great contributions to enriching religious and cultural heritage in
this region, and beyond. Lord Buddha, born in Nepal, has left his footprints not only in
South Asia but all over the world. Sita, the daughter of Nepal, who was married to Ram,
the crown prince of Ayodhya in India, has made special place in the hearts of Hindus
living anywhere in the world. The contributions made by Indian philosophers and saints
need no further elaboration. It is these great personalities of this region that have
helped evolve, develop and spread the cultural heritage that is proudly known today as
the South Asian culture.
The cultural links between Nepal and India have many facets. Religion is perhaps the
most important factor, and plays a predominant role in shaping the cultural relations
between these two countries. This is manifested in the large number of peoples from
39 Academy Calling (January‐March, 2013) both countries visiting each other's countries for pilgrimage. Thousands of Nepalese
nationals visit pilgrimage sites in India every year. The char dham yatra (visit of
four dhams in India, viz. Badrinath/Kedarnath in Uttarakhand, Jagannath (Puri) in
Orissa, Rameshwaram in Tamilnadu, and Dwarka in Gujrat) is a life-time aspiration of
almost all Hindus. There are many other places in India which are considered sacred
sites by Nepalese people. They include Haridwar, Rishikesh, Varanasi, Gaya,
Vaishnodevi, and many more. Similarly, there are a number of religious sites in Nepal
which are considered very sacred and important, and are attractions as 'must visit'
religious destinations for Indian nationals. Such sites include Pashupatinath in
Kathmandu, Lumbini (the birth place of Buddha) in Rupandehi district, Ram-Janaki
temple in Janakpur (the birth place of Janak and Sita), and many more. As the peoples
of both countries share common religious faiths and philosophies, and revere and
worship same gods and incarnations, their cultural ties are really very strong and
inseparable.
Another component of Nepal-India cultural relations is cinemas and music. Indian
movies are popular in Nepal; and so is Indian music. Similarly, Nepali cinemas and music
are popular in India, especially in places with concentration of the people of Nepalese
origin, mainly in Northern and North-eastern India.
Language is yet another component of Nepal-India cultural affinity. Peoples in both
countries share many languages. Such common languages include, inter alia, Nepali,
Maithili, Bhojpuri, Hindi, Avadhi, etc. Sanskrit is the root of many of these languages,
which is regarded as the language of the gods and saints. Nepal and India both use
Devnagari script in writing Nepali, Hindi and many other common languages. Many a
religious texts, including the Vedas, Upanishads, Puranas, Tripitak, are written in this
script.
Between Nepal and India, there have been frequent exchanges of ideas, personalities
and groups of people representing the areas of the art, culture, music, literature and
sports. These kinds of events are not limited to government entities alone, but are
taking place even more at the peoples' level. Nepal's diverse cultural heritage of dance
and music- both classical and folk-, theatre, fine arts, and sports have been interacting
with their counterparts in India, and have been contributing to foster friendly ties and
generate a better understanding and appreciation of each other's traditions. Every
facet of art and culture has become a way of life, and is expressed in carvings,
paintings, architecture, sculptures and performing arts like music, cinema and dance.
Every form of the arts in these countries is heavily influenced by the respective
religious traditions and mythologies, and has helped shape religious norms and values in
Nepal and India.
The close cultural relationship between the peoples of Nepal and India is a great asset
for both countries. This closeness has not only helped maintain traditional friendly
relations between the two countries but has also greatly contributed to promoting
mutual understanding, appreciating each other's aspirations, and cementing the existing
ties of warm and cooperative neighborhood. This has remained, and will continue to
remain, the strongest and unshakable link between these two countries.
40 Academy Calling (January‐March, 2013) I don’t know why
Ajay Kumar Jha
When I look up at moon & stars in the sky,
Your smiling face appears with a sense of shy,
Yearning for those moments, to never say goodbye,
Feeling overcomes me, I don’t know why
I don’t know why
Laughing endlessly over that beautiful lie
Twisting sentences to say you hi--Thinking our relationship on a tie
Waited for your nodding, I don’t know why
I don’t know why
My wounded feelings got on elation,
With your smiles & caring action
Was not it a perfect case of affection?
U were caring, I too was caring
Days went on with everything sharing,
Still you are shy, I don’t know why
I don’t know why
This is an everlasting memory,
Which will never say goodbye,
Which will never say goodbye.
You crushed our feeling.
I don’t know why
I don’t know why
41 Academy Calling (January‐March, 2013) A Walk to Remember
Pragati Singh
Zarrrrrrr… zarrrrr… the sound of music kept drilling in my
head till a hole got created and I suddenly found myself
amidst Amy and the garden. “Amy, slow down, careful
‘beta’! Amy, why don’t you stop chasing the butterfly.
Don’t disturb her.” “Mummy, look at it, how colourful! I
want to touch its wings. Can’t I sit at it and fly.” “No you
can’t. It will die. Amyyyy” zarrrrrrrrrrr… “Pragati please
share your topic for the assignment.”My head was spinning
- Amy, Amy, Pragati, Pragati! Zarrrrrrrr…The mike in
front of me was waiting for me to whisper something. The
whole class was looking at me. I mumbled – “A walk to
remember” yes that’s the topic for my photography assignment. “Hmm alright, then
we’ll see all your artwork soon. Have a great day ahead!”
I gathered myself and got up. Everybody was discussing how to go about it. “Let’s go to
the mall road. We’ll find many interesting shots.” “Yes, good Idea”! High fives and
laughter didn’t stop me. I went back to my room and changed. I kept looking at the
ceiling the whole night. Sleep was miles away from my eyes. Suddenly they started
glittering like stars and the mouth turned into a crescent moon. I kept turning and
tossing on my bed with my stars gazing at the clock. As soon as the clock struck 5 I got
up and picked up my camera. I forgot to wear my snow shoes. It made it very difficult
to reach the spot I wanted to click. I slipped and kept sitting there on the snow and
started laughing at myself. It reminded me about Amy. She too fell that day chasing
the butterfly and I was scolding her to be careful. She would have said -“Mummy
careful”! Rather she too would have mockingly scolded me if she was here with me.
I gathered all my strength and picked myself up. The walk to the sunrise point was
beautiful. Snow peaked hills, all white trees around, no sound except for my own
heartbeat. I kept walking and reached my destination and just kept looking at the
breathtaking scenery which I have seen many a times in paintings or books or a movie
but never with my own eyes in flesh and white blood. I kept looking at it but was feeling
something missing there. Oh yes! I wish there was a butterfly. The most colourful I
have ever seen. And Amy too should have been with me to see this spectacle. I didn’t
take out my camera. My eyes kept clicking the pictures. And when I was done I started
walking back to my room. I decided to come back tomorrow to finish my assignment.
Happy and content, I reached my hostel and suddenly the sound of music again started
humming back zrrrrrr…I looked around and asked the labour there -“Bhaiya, why don’t
you take a break from your drilling?”. “Kya karein madam, Contractor saab ne orders
diye hain ki jaldi jaldi kaam khatam karna hain”. I smiled and kept walking. The sound of
fury was music to my ears now. Zarrrr….
42 Academy Calling (January‐March, 2013) Quasi Una Fantasia
Rupavardhini B R
When sleeping eyes open but are not awake, and
rove as if in a living dream,
Wakefulness I drown in reverie’s waters, let me
float on this lost stream,
It almost is true, this world I see, almost a
fantasy.
Beauty like a cliff’s edge, to stand and peer or to
plunge into its teasing, tempting abyss?
In an endless pursuit of fleeting moments, in a
vain grab at a passing moonbeam,
When sleeping eyes open but are not awake, and
rove as if in a living dream.
Those that stay, soon pale, while that which eludes enslaves my mind in an
eternal reminisce,
Music enchanting only because it will cease, stars lovely only when they are
a distant gleam,
It almost is true, this world I see, almost a fantasy.
Beauty in chains bound to that which must die, is there not something
amiss?
What is truth and what is a lie, born to fade in a blink of an eye, like a
wandering moonbeam,
When sleeping eyes open but are not awake, and rove as if in a living dream.
Dance and fight till you wrinkle and wither, and these eyes close with
death’s kiss,
And their light snuffed out as the reaper comes, his pledge to redeem,
It almost is true, this world I see, almost a fantasy.
To set free the phantasm that in my form haunts this shadow land, in a
moribund sigh of bliss,
Or smite down and to dust consign, neither rhyme nor reason, as if I were a
senseless moonbeam,
When sleeping eyes open but are not awake, and rove as if in a living dream,
43 Academy Calling (January‐March, 2013) Folktale from Bhutan
Dorji Wangdi
It almost is true, this world I see, almost a fantasy.
There was once a community in Bhutan where almost
every adult had goitre. Men, woman, the elderly young
adults, everyone eventually developed one. One day, an
elderly woman called Aum Pem from the community was
travelling back home from another village. She, of
course, had a goitre; a large one right under her chin.
She was the Chipon (messenger) of her chiwog (cluster
of villages), a responsibility that every household would
take turn performing. A Chipon had the task of
delivering messages from the office of the Gup (local
leader) to the people. It entailed walking from house to
house, standing outside, and shouting out a call for a
Zomdue (Community Meeting) or some other such
announcements. The elderly woman had gone to deliver a
message to another village. It was getting late and she was walking as fast as
her aged legs allowed. However, night had fallen and she knew she had no choice
but to find a place to spend the night in the forest. She decided on a spot under
a tall tree, close to atrial bridge. She leaned against the tree, folded her hands,
closed her eyes and sought refuge from the deity of the surrounding woods,” I
seek your protection for this one night I spend in your woods”. With that, she
placed her small bag under her head and tried to get some sleep.
A little while into the very restless night, the elderly woman heard a distinct
call –“Oooooooooooo”. The call continued, “You have fresh flesh in your woods
tonight. Can I have a share? From very close to where the elderly woman laid,
another voice, equally haunting, answered, “I cannot let you have this flesh
tonight. This woman has sought my refuge and I have to grant protection
to those who seek it. However, she carries an extra piece of flesh on her.
You can have that.” All was quiet after that. The elderly woman remained as
still as a corpse, wondering, praying, not even daring to breathe. At the crack of
dawn, she started walking towards her village, never once looking back. The
further she left the dark woods behind, the easier she started to breathe. It
was only when her village came into view that she realized something was not
44 Academy Calling (January‐March, 2013) quite right. She felt different. Uncomfortably light. She placed a hand on her
neck…………….. The familiar, roundish goitre was missing.
Within an hour or so since the elderly woman’s arrival back home, the village was
abuzz with news of the missing goitre. Everyone wanted to know what happened.
Different explanations were offered and discussed at length. Everyone wanted
to look at the bareness where the goitre was once fixed. Some stroked the
empty space, even pulled at it. A neighbour, another elderly woman, was
especially curious and wanted to know exactly what happened. She listened
intently to every retelling of that night in the wood. A few days later, this
neighbour walked to the same woods, she found a place under a tree close to the
trial bridge. She said the same prayers and waited. A short while later, she
heard the expected- ”Ooooooooooooo”. The same voice continued,” You have
fresh flesh in your woods tonight. Can I have a share?” the other voice
answered. “I cannot let you have this flesh tonight. This human has sought
my refuge and have to grant protection to those who seek it. However, she
carries an extra piece of flesh on her. You can have that.” The neighbour
was now getting very excited. The prospect of riding herself of her goitre was
getting close. Why should only that elderly woman have the benefit of getting
rid of her goitre and getting all that attention, she thought. She waited
patiently. The first voice then said,” I still have the same piece of extra
flesh you gave me a few nights ago. It is hard and tastes sour. You can
have that back.” All was silent and still.
At dawn, the neighbour hastily got up and felt around her neck. Alas, she not
only had her goitre still intact, but she had another larger one added right next
to it. 
45 Academy Calling (January‐March, 2013) Photo Gallery
The Induction of Officer Trainees into IA&AS Milieu
A taste of local flavour on Academy Day
46 Academy Calling (January‐March, 2013) Celebration of Republic Day
Meeting the Head of our Family
47 Academy Calling (January‐March, 2013) With the President of India
A Beginning: Inauguration
of NAAA Child Care Centre
Cultural Evening with Vidushi
Bombay Jayashri
48 Academy Calling (January‐March, 2013) Moments………
49 Academy Calling (January‐March, 2013) 50 Academy Calling (January‐March, 2013) vEek iwNnh
lqu /kh;s esfj;s
nqcyh bruh rw fd;k¡ djh gqbZ gks--ikj yh ofu;k¡
eksj tks ckys gks
vEek th bus eksj fuUnj xok;h gks---ln ys cUnwdh tks
ln ys f’kdkjh tks
/kh, Hkyk ,rk eksj ekj fxjkuk gks
vks /kh, Hkyk ,rk eksj ekj fxjkuk gks ----eksj uh ekjuk
gks eksj uh ekjuk
eksj uh xokuk gks
vEekth ,rk eksjs fiatjs iqokuk gks
vks vEekth ,rk eksjs fiatjs iqokuk gks-----
51 Academy Calling (January‐March, 2013) 52 Academy Calling (January‐March, 2013) I keep six honest serving-men
(They taught me all I knew);
Their names are What and Why and
When
And How and Where and Who.
53 -Rudyard Kipling
Academy Calling (January‐March, 2013) लोकिहताथर् स यिन ा