Right to Information
For BCAJ August 2006
Narayan Varma
Words: 1422
Citizens make use of the Right available under the RTI Act for various purposes seeking information on various issues, both public and private. It appears that citizens have also started using the RTI Act in connection with tax matters. I have with me more than 10 Orders of Central Information Commission, (CIC) which is the highest and final authority under the RTI Act, dealing with matters related to various provisions of the Income-tax Act. I briefly deal with two of them in this article. I have extensively covered the famous case of Mrs. Farida Hoosenalli in earlier issue. Hereunder two other recent decisions:
v One is the decision given on
(i) A copy of the tax returns filed by Shri Ramesh Chandra, A-2/178, Janakpuri,
(ii) A copy of the investigation report of Tax Evasion Petition (TEP) submitted by Shri P. P. Sharan against Shri Ramesh Chandra
The CPIOs of both the Public Authorities (CIT for (i) and DIT (investigation for ii) have denied information to him u/s 8(1)(j) and 8(1)(h), respectively.
CIC held that the appellate authority has correctly applied section 8(1)(j) and 8(1)(h) for exemption from disclosure and the appeal is accordingly dismissed.
It may be noted that Shri Ramesh Chandra was the landlord of the applicant, Mr. Rakesh Agarwal. There was a landlord tenant dispute and it was held that information was sought for personal reasons, not involving any public interest. As the matter relating to the investigation of tax evasion was in progress, the disclosure was held to be exempt u/s 8(1)(h)
v Arun Verma vs. DG of IT (systems): Order dated 3.3.2006
The applicant had asked the CPIO, CBDT
“ PAN and dates of allotment
“ TAN and dates of allotment
of 26 companies which all appear to be mainly engaged in sea food and marine product business
CPIO (Central Public Information Officer) had held that PAN and TAN of taxpayers are personal information that is subjected to confidentiality u/s 138 of the income-tax Act. Under section 8(1)(j) of the RTI Act, such personal information cannot be disclosed.
In the first appeal, the applicant referred to the proviso to section 8(1)(j) [clause exempts certain personal information (see July issue of BCAJ)] which reads as under:
Provided that the information which cannot be denied to the Parliament or a State Legislature shall not be denied to any person.
Based on above, he pleaded that he is entitled to the information sought by him.
Commissions Decision:
PAN is a statutory number, which functions as a unique identification for each tax payer. Making PAN public can result in misuse of this information by other persons to quote wrong PAN while entering into financial transactions and also could compromise the privacy of the personal financial transactions linked with PAN. This also holds true for TAN. Information relating to PAN and TAN including the dates of issue of these numbers are composite and confidential in nature under section 138 of Income-tax Act. The appellant has not made a case of bonafide public interest for disclosure of PAN/TAN.
The appeal was therefore dismissed.
The RTI Act
To continue the study .
* Sub-section (1) of section 10 provides that when the information sought is partly exempt and partly not and such parts can reasonably be severed from each other, the part which is not exempt has to be provided.
In the second case covered hereinabove, the applicant had pleaded that even if PAN and TAN are exempt, he be provided with the dates of allotment thereof which would not be exempt. However CIC held that both the information are composite and confidential in nature
Sub-section (2) provides that when such part information is supplied, PIO has to give notice to the applicant informing that only part of the information is provided, the reasons for the decision for not supplying the part information and the name and designation of the person who took the said decision.
* Section 11 makes detailed provisions for Third Party information. When an information sought by any citizen is in respect of any third party, (as in the case of Farida Hoosenalli) and PIO intends to disclose the same, he has to give a written notice to such third party within five days from the receipt of the application
The section provides that such notice is to be given when the information relates to or has been supplied by a third party and has been treated as confidential by the third party.
What is the meaning of above underlined words has treatment to be explicit or can it be implicit.
Are all tax returns furnished by the assessees deemed to be treated by them as confidential or one has to so state on the said returns. This was argued by the representative of Farida Hoosenalli that the returns of the producer of Black movie were not treated by the said party as confidential but it was negated and held that they were confidential
The third party has a right to make a submission in writing or orally within 10 days from the date of receipt of such notice and the PIO has to keep in view such submission while taking a decision about disclosure of information. In spite of above provision, protecting to some extent disclosure of anyones personal information to the other party is overridden under the proviso to this sub-section. It reads as under:
Provided that except in the case of trade or commercial secrets protected by law, disclosure may be allowed if the public interest in disclosure outweighs in importance any possible harm or injury to the interests of such third party.
Under subsection (3), PIO is required to make decision within forty days (30 days normal period + 10 days, time taken by third party in making submissions) as to whether or not to disclose the information/record or part thereof to the third party. Said notice shall also state that the third party to entitled to prefer an appeal against his decision.
I am unable to understand clearly the implication of this section and how it is to operate. If PIO is allowed to give the information to the applicant in spite of the objection of the third party then what is the purpose of the appeal of the said third party or is to be understood that though he decides to give information and communicates that decision to the third party, he actually withholds parting of the information to the applicant either till the time to make appeal elapses or till the appeal made is disposed off.
OTHER NEWS
Ø RTI camps held from 1st July to 15th July in more than 40 cities in
Ø On this occasion of camp-holding, BCAS Foundation published second booklet on RTI, namely FREQUENTLY ASKED QUESTIONS on The RTI Act. Any member desiring to have a copy may obtain it from BCAS office
Ø An order issued by chief information commissioner Wajahat Habibullah states that in case of quotations, bid or tender or any other information prior to the conclusion of a contract, it could be categorised as trade secret. But once concluded, the confidentiality of the transactions cannot be claimed. Its information can be obtained under the RTI Act.
Ø Section 7(1) of the RTI Act provides that PIO shall as expeditiously as possible and in any case within thirty days of the receipt of the request provide the information. However, proviso thereto states: Provided that where the information sought for concerns the life or liberty of a person, the same shall be provided within forty eight hours of the receipt of the request
It appears that possibly first time, successfully this Proviso has been used in connection with an application in respect of uncovered and unmarked trenches and stormwater drains in Bandra and Santacruz. Under the application, the names of the officers responsible for this neglect etc. were sought from the assistant municipal commissioner. On July 13, Information commissioner Suresh Joshi held that 48-hour rule applied in this case.
Ø Next two dates of RTI Clinic are
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