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Welcome to उत्तर प्रदेश वाणिज्य कर सेवा संघ

Welcome to the official website of uttar Pradesh vanijya kar sewa sangh. It is our endeavour to have best possible IT applications to organize the working of our association and to provide a platform through which members can access the benefits of our association. Regarding the organizational part, this website besides containing relevant information about the association and its office bearers, has the facility of online enrolment of members, online payment of membership fees, online generation of payment receipts, enrolment for officers benevolent fund and online nomination. Now members can either directly pay in association account by net banking / payment by debit or credit card or they can opt for offline payment to zonal secretary/ treasurer. In the event of any casualty to any member of benevolent fund, the nominee of that member can send e-claim through this website. “Simple, user friendly and functionally effective website” was our theme while developing it. Please provide your valuable suggestions and feedbacks in the discussion forum.

Previous Executive Body Members

S. K. Yadav
Ex-President

Chandra Bhusan Singh
Ex-President

Radhey Shyam Tripathi
Ex-President

Shri Ram Saroj
Ex-President

Hari Nath Singh
Ex-President

Ajay Kumar Goyal
Ex-General Secretary

Shashi Bhushan Singh
Ex-General Secretary

Sarvesh Arya
Ex-General Secretary

Manoj Tripathi
Ex-General Secretary

Awadhesh Singh
Ex-General Secretary

Alok Kumar
Ex-General Secretary

E-Samvaad
(E-Magazine)


Editor- Vivekanand Shukla

Raj Vardhan Singh

“Authority—when abused through micromanagement, intimidation, or verbal or nonverbal threats—makes people shut down & productivity ceases.” – John Stoker
This is a negative style of management in which manager or superior acts as if the subordinate is incapable of doing the job. They seldom praise and often criticize. Whatever their subordinates do, nothing seems good enough. It is the opposite of leadership.
Micro-management is nothing but excessive control over subordinates and attention on minor details of work when reporting the details becomes more difficult than the work itself. Rather than giving general instructions on smaller tasks and then devoting time to supervise larger concerns, the micromanager very closely monitors and assesses everything a subordinate does and avoid delegation of decisions. Micromanagers are usually irritated when a subordinate makes decisions without consulting them, even if the decisions are within the subordinate's level of authority.
Micromanagement also frequently involves requests for unnecessary and overly detailed reports (" reportomania"). This is similar to asking for too many unnecessary statements.
A micromanager tends to require constant and detailed performance feedback and to focus excessively on procedural trivia (often in detail greater than they can actually process) rather than on overall performance, quality and results. This focus on "low-level" trivia often delays decisions, clouds overall goals and objectives. Micromanagers take credit for positive results and shift the blame for negative results to their subordinates.
Some severe cases of micromanagement arise from other underlying mental-health conditions such as obsessive compulsive personality disorder (OCPD).
Although micromanagement is often easily recognized by employees, micromanagers rarely view themselves as such. They claim themselves knowledgeable and perfectionists.
In many cases of micromanagement, managers select and implement processes and procedures not for getting good results but rather to enable themselves feel useful and valuable and create the appearance of being so. A frequent cause of such micromanagement pattern is a manager's perception or fear that they lack the competence and creative capability necessary for their position in the larger departmental structure. In reaction to this fear, the manager creates a "fiefdom" within which they select performance standards not on the basis of their relevance to the department's interest but rather on the basis of their imagination of superiority.
Regardless of a micromanager's motive for his or her conduct, its potential effects include:
1- Creation of resentment in both "vertical" (manager-subordinate) and "horizontal" (subordinate-subordinate) relationships
2- Damage to trust in both vertical and horizontal relationships.
Because a pattern of micromanagement suggests to employees that a manager or a superior does not trust their work or judgment, it is a major factor in triggering employee disengagement, often to the point of promoting a dysfunctional and hostile work environment. Disengaged employees invest time, but not effort or creativity, in the work. Severe forms of micromanagement can completely eliminate trust, stifle opportunities for learning and development of interpersonal skills, and even provoke anti-social behaviour. Micromanagers of this severity often rely on inducing fear in the employees to achieve more control and can severely affect self-esteem of employees as well as their mental and physical health. Occasionally, and especially when their micromanagement involves the suppression of constructive criticism that could otherwise lead to internal reform, the subordinates start finding escape routes. Subordinates also start false reporting just to save themselves.
“How to get rid of micromanagement”
Just type this in google search bar and click search. You will get about 125000 results in less than 0.36 seconds. Now, you can understand how important this topic is? Unfortunately, we government officers did not get training on this topic.
If you are a micromanager then follow these suggestions for quitting the habit of micromanagement :
1. Trust your subordinates and juniors. Barring few, they also want to accomplish good results.
2. Place yourself as a team leader, not as a boss or superior
3. Give clear instructions to subordinates, motivate them, give them reasonable deadline and WAIT. Do not follow them. Avoid mid-way appraisal.
4. Focus on the larger picture. Avoid minute details.
5. Get rid of fear psychosis. Trust your talent as well as the talent of your subordinates. Have a positive outlook about the outcome.

If you are a sufferer of micromanagement then the BEST way to counter a micro-manager (erratic boss) is MICRO-UPDATING
1. Micro updating can take many forms such as via phone, emails, letters and in person updates.
2. Basically, the approach is to update your boss at the same frequency of his micromanagement but with a half period time phase shift.
3. Content of those updates should be one liner, may be mentioning that you have not completed or that you have not done anything since your last update etc.
4. Repeat updating your micromanager till he/she becomes fed up and yells back at you that nothing gets done other than reading your updates.
5. In micro updating, you must be very polite and courteous.

In the present era, even government officers work like managers and they must inculcate best management skills in themselves. This is the reason why management topics like change- management, time-management, conflict management etc. are topics covered under departmental training as well as administrative training. Almost all Multinational companies like Microsoft train their managers about the hazards of micromanagement. I, therefore, suggest that micromanagement should also be a part of our training curricula.

Raj Vardhan Singh,
DC, Sec 16, Kanpur

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Vivekanand Shukla

Although computerisation makes easier our work and data analysis, it has side effects especially on our health and fitness. For most of the officers, being glued to their desks while typing at their computers for an average of 8 hours a day is already a part of their normal routine . however, sitting sitting at the computer all day may not exactly be good for the body, as it can bring about backaches due to poor posture and eye strain, among other effects. On the other hand, being in a desk job does have to be an ordeal for your health. If you are one those people who have to be at a desk all day long, then there are some simple steps that you can follow in order to improve your posture and keep your health in check .
Part 1 : Correct Posture
Observe the proper sitting posture in a good chair that is designed for desk work. Your back should be straight, your shoulders back, and the top of your monitor should be level with your eyes. If you have to look down or up, then you need to adjust the height of your screen. Also, make sure that your wrists do not lie on the keyboard or on the mouse pad (unless you have a pad with a wrist rest). This will help prevent the onset of carpal tunnel syndrome (compression of the wrist that can result in pain, loss of feeling and weakness).[1] Keep your legs bent at the knees so that the knees are only slightly higher than your hips. Feet should be flat on the floor or on a step stool of some sort.
Part 2 : Easy Exercises
Do simple stretching exercises. Stretch your arms, legs, neck and torso while sitting. This will help prevent you from feeling stiff.
• Neck: To stretch your neck, slowly flex your head forward and backward, side to side and look right and left. This can be done almost any time to lessen tension and strain. Never roll your head around your neck––this could cause damage to the joints of the neck.
• Shoulders: Roll your shoulders forward around 10 times, then backward. This helps release the tension off your shoulders.
• Arms and shoulders: A good stretch for your arms and shoulders is to brace your hands on the edge your desk, each about a shoulder width away from your body. Twist your hands in so they point toward your body and lean forward, hunching your shoulders. Take this a step further and push your shoulders and elbows closer to the desk.
• Wrists: Roll your wrists regularly, around every hour or so. Roll the wrists 10 times clockwise, then 10 times counterclockwise. This will help minimize the potential for getting carpal tunnel syndrome if you spend a lot of time typing.
• Ankles: Roll your ankles regularly. As with your wrists, roll the ankles in a clockwise motion three times, then counterclockwise. This helps improve blood circulation, and prevents that tingling feeling you can get when blood circulation is cut off, also known as “pins and needles”.
• Chest: Notice if you tend to hunch in front of the keyboard. To counter that, perform the following exercise: Open your arms wide as if you were going to hug someone, rotate your wrists externally (thumbs going up and back) and pull your shoulders back. This stretch is moving your body the opposite way to being hunched and you should feel a good stretch across your upper chest.
• Abdomen: Contract your abdominal and gluteal muscles, hold them there for a few seconds, then release. Repeat this every few minutes all day long while you’re working at your desk. You can also perform kegels (pelvic floor exercises) while sitting.
• Calves: Stretch your calves. While sitting, lift up your legs on the balls of your feet and set them down. Repeat until your legs are comfortably tired. Repeat about 10 minutes later, and continue doing this routine for about an hour or so. This will exercise your calves, and will help prevent blood clots from developing in your legs. Blood clots are very common among middle-aged computer users.
(11)Do exercises with the help of a few tools. The following tools may be helpful:
• Acquire a hand gripper. These are cheap, small and light, easily kept tucked in a desk drawer. When you have to read something either on the screen or on paper, you probably won’t be needing to use your hands very often, so use this opportunity squeeze your gripper. It is an excellent forearm workout.
• Acquire an elastic band. This is also cheap, small and light. Use it to do the actions mentioned above (such as, when stretching your arms, do it by pulling apart the elastic band). This will stretch and work the muscles slightly.
• Invest in a large size stability ball or stability ball-style desk chair. Sit on it with your back straight and abs firm. You will burn calories stabilizing your core and body on the ball. While an actual stability ball is more effective, the chair is usually a more viable option to use in an office environment. While sitting or talking on the phone, you can bounce or do basic toning exercises. Use the actual ball form in moderation when typing, as this is probably not the most supportive seating to prevent carpal tunnel and tendinitis.
• Relax forearm muscles with a squash ball. This exercise will help relax the muscles in your forearm that tense while doing computer work and that, at worst, remain tense and lead to RSI if not exercised regularly.
o Stretch your left arm so that it’s straight and pointing at the floor, about 45 degrees to your body.
o With your right hand, roll a squash ball (the harder the ball the better) around the muscles on the top of your left forearm.
Part 3 : Taking Breaks
Stand up every half hour to walk around a bit. This will ensure continuous blood circulation in your arms and legs, and will keep them from getting too strained. Take walks to the water station to refill your glass. If you can afford to take longer breaks, take a short walk outside your building, and use the stairs instead of the elevator to go down. Aside from giving your legs and heart a good workout, you can take in some fresh air as well.
Focus as far as possible. To avoid eye strain while working at a computer, set up your monitor as far as possible. Otherwise, give your eyes often break by looking around at something distant to prevent irritation and short-sightedness.
Take advantage of the downtime created by rebooting or large file downloads. Get up and take short walks around your floor. If you can find the space to do it and do not have many co-workers around who would be bothered, try something more ambitious such as doing a few push-ups, sit-ups, and/or jumping jacks
Part 4 : Other Good Habits
Take a few deep breaths. To work your abdominal muscles, hold your stomach for a few seconds when breathing in, then release when breathing out. If possible, get some fresh air in your lungs by taking a walk outside, as mentioned in a previous
Have a bottle of water by your side and make a habit of drinking plenty of water throughout the day. If you do this consistently, you will begin to feel more alert. Take trips to the water refilling station to refill your jug or glass, so that you can also walk around and exercise your legs at the same time.

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Manoj Tripathi

At the outset, it would be worthwhile to briefly mention the basic features of the GST in terms of the First Discussion Paper on Goods and Services Tax released by the Empowered Committee of State Finance Ministers on 10th November, 2009:

 The GST shall have two components: one levied by the Centre (CGST), and the other levied by the States (SGST).

 While the Centre would have legislation for CGST, each State would have its own legislation for SGST. A model legislation would be prepared to ensure uniformity in the basic features of law, such as chargeability, definition of taxable event and taxable person, measure of levy including valuation provisions, basis of classification etc., across States and between the Centre and the States. To the extent feasible, uniform procedure for collection of both CGST and SGST would be prescribed in the respective legislations.

 Both components would apply to every transaction of supply of goods and services for a consideration (including certain elemen relating to imports into India), except for exempt categories or for those outside its purview. Both the Centre and the States would have jurisdiction for the collection/ administration of these taxes, as would be brought out in constitutional amendments.

,

Central Excise duty (including AED), Excise Duty on Medicinal & Toilet Preparations, Service tax, CVD (additional duty of customs) on imports, special CVD (4%), and Cesses and surcharges are the Central taxes that would be subsumed within Central GST.

 VAT/ Sales Tax, Entertainment Tax (unless levied by local bodies), Luxury Tax, Entry Tax not in lieu of Octroi, and taxes on lottery, betting and gambling are the important State taxes that would be subsumed within State GST. Some States have expressed their views to keep “purchase tax’ out side the purview of GST. But Centre is steadfastly favoring its inclusion.

 Tobacco & its products would be leviable to both CGST and SGST but being demerit / sin goods, the Centre could levy excise duty in addition to GST.
 Currently, inter-State sale of goods is levied to Central Sales tax (CST) which is origin-based and collected by the exporting State. No input tax credit of this tax is permitted. Under the GST regime, the Centre would levy and collect a tax called IGST (Integrated GST) on inter-State supply of goods or services in order to enable the SGST element of input tax credit to be passed on seamlessly across State boundaries. IGST would be equivalent to the sum of CGST and SGST. The levy and collection of IGST would follow the destination principle so that the revenue accrues to the State where the goods or the service on which tax is paid is finally consumed. Since the Centre would collect this tax, the taxpayer in the receiving State would be in a position to take credit of the tax paid by his supplier. Accounts would be settled between the


 Centre (read CBEC) and the States on a monthly basis through a clearing house mechanism.

 Input tax credit of CGST shall be allowed to be utilized only for payment of CGST and similarly credit of SGST can be utilized only for the payment of SGST. No cross-flow of credit would be permitted except in the case of inter-State supplies, as mentioned in foregoing paragraph.

 CGST and SGST paid on the export of goods and services (out of India) would be neutralized.

 There would be a threshold exemption for goods and services so as to keep the small dealers out of the tax net both under CGST and SGST. On threshold in terms of annual turnover, the Centre’s view is that the threshold should be common for both States and Centre and also common for both goods and services. Over and above this, there would be a compounding/ composition scheme (Presumptive Tax) for dealers with a turnover up to a certain threshold in respect of goods alone.

 The Centre would like the registration of taxpayers to be based on PAN; but the first Discussion Paper mentions that the registration of taxpayers would be linked to, and not based on PAN to facilitate exchange of data. Return formats for CGST and SGST should be common. Functions such as assessment, enforcement, scrutiny and audit would be undertaken by the authority which is collecting the tax, with information sharing between the Centre and the States.

 A constitutional mechanism would be put in place to strike a balance between State autonomy and harmonization. This mechanism would ensure that both the Centre and the States do not deviate from the mutually agreed structure in future.

 For the IGST Model for Inter-State transactions to work effectively a strong IT infrastructure is necessary. The major responsibilities of IT infrastructural requirement will be shared by the Central Government through the use of its own IT infrastructure facility. The issues of tying up the State Infrastructure facilities with the Central facilities as well as further improvement of the States’ own IT infrastructure, including TINXSYS, should be addressed expeditiously and in time bound manner.

Keeping in view the above contours of the GST scheme, the Group examined the present organizational structure in the State VAT/ sales Tax departments, identified the business processes that need re-engineering and suggested a model of tax administration and jurisdiction for a seamless transition to the GST regime and for effective implementation of GST

PRESENT ORGANISATIONAL SET UP OF STATE VAT / COMMERCIAL TAXES DEPARTMENTS

The State Sales tax / VAT departments are administering Sales tax laws in India and are major revenue earners for the respective state governments. The main task of State sales tax officers / staff is to enforce VAT (indirect tax on sales of goods) legislation and collection of tax revenue and prevention and detection of cases of tax evasion. Some of the key functions discharged by them are highlighted below:

 Assessment and collection of VAT / sales tax under the provisions of respective state tax Acts
 Assessment and collection of CST on inter-state transactions under the Central Sales Tax Act
 Return processing and processing of payment of taxes
 Registration of the assesses
 Conducting Audit of the business premises to improve compliance levels and also to have deterrence effect
 Infusion of modern technology in the administrative apparatus in providing tax-payer services
 Quasi-judicial functions of adjudication of tax related disputes
 Recovery of tax arrears
 Monitoring of checkposts and inspection of goods vehicles
 Processing of refunds in cases of excess credits / payments

In addition to the administration of VAT and CST Acts, most of the commercial tax departments are made responsible for administering various taxes like entertainment tax, luxury tax, rural development cess etc. In states of Punjab and Haryana, the tax departments are entrusted with administration of excise acts also. In state of Andhra Pradesh, the commercial tax department is made responsible for administration of Profession Tax Act also in addition to Entertainment tax and Luxury tax.

In most of the States, the organizational structure of Commercial tax departments is on the basis of territorial division. The majority of business processes relating to one taxpayer is handled by one office – i.e. either circle officer or range office. And accordingly, work is divided based upon territorial jurisdiction at circle, division and commissionerate level. In some major states like Karnataka, Maharashtra and TamilNadu the organizational structure is a combination of territorial and functional structure.

The debate between territorial vs. functional division of work is a continuing one. In functional division of work, the organization is structured along various types of work to be carried out like registration, audit, refund, adjudication, legal, recovery, taxpayer services etc. The functional division or organizational structure encourages specialization. Even though many economists advocate that tax departments should move towards functional organization wherever possible, the not so happy experience of staff / officers of Karnataka or Maharashtra tax departments shall be kept in mind before deciding upon the best possible organsiational structure in the context of GST. It may be a combination of both territorial and functional division to suit the needs and organizational requirements of the tax departments.

APPREHENSIONS OF STATE TAX DEPARTMENTS



The main apprehension of State Tax Departments is that the majority of the functions would be entrusted to the Central Excise Department (CBEC) in the name of lesser compliance burden and integration or unification in administration. This is despite the fact that state tax departments are well versed, experienced in administration of destination based, consumption type VAT as compared to Central Excise Department. The apprehensions stem from the following reports or references:

1. The administration – levy, collection and assessment of IGST (tax on interstate supply transactions) is proposed to be entrusted to CBEC despite the fact that State tax departments have been successfully administering Central Sales Tax for more than 55 years. – FIRST DISCUSSION PAPER ON GST IN INDIA Chapter 3.5
2. It is recommended by the Task Force on GST in their report that – the jurisdiction between the CBEC and the State Administration may be divided between the two in such manner that the interface of the taxpayer is confined to one tax administration only. The basis for such division could be turnover or any other criteria which is considered reasonable so that the compliance and administrative burden is minimized. REPORT OF TASK FORCE – Footnote to Chapter 4.8
3. The CBEC has gone ahead with their own preparations for implementation of GST without any consultation with any state tax departments and plans to administer 70 lakh assesses in the GST regime including levy of IGST. The report of Group on Implementation of GST has submitted its report in July 2010 outlining its recommendations on organizational structure required to handle large taxpayer base. – REPORT OF GROUP ON GST – Chapter 4.4
4. The Report of Thirteenth Finance Commission on Goods and Services Tax lists out the views of State Governments and one of the major concerns apart from loss of fiscal autonomy is – it is apprehended that the GST could possibly accentuate the vertical imbalance in favour of the centre through a proportionally larger Central Goods and Services Tax (CGST) rate and access to a larger consumption base hitherto unavailable to the Centre. REPORT OF 13TH FINANCE COMMISSION Chapter 5.6
Responding on the Constitutional Amendment Bill introduced by the Centre, Finance Minister of one of the Central Indian States commented on June 21’2011 that – “ The kind of draft that the Central Government have presented … Which State will agree to become a municipality or a corporation? To hand over all the powers to the Centre and then beg before it for money is against the spirit of the Sri Krishna Commission report”. – Deccan Chronicle dated 22nd July’2011.

SUGGESTED MODEL OF STATE TAX ADMINISTRATION – JURISDICTION

After analyzing various models that are proposed and recommended by various Committees and economists and after various technical deliberations and discussions among members of The All India Confederation of Commercial Taxes Association, the following model is best suited keeping in view the resources and tax machinery available at the disposal of Centre and State governments:

 State tax departments may levy and collect State GST from all the registered dealers.

 In addition, the State tax departments be given the responsibility of administering Central GST from all the dealers whose annual turnover is below the threshold of Rs.1.5 crores. State Governments would collect Central GST from such dealers and transfer the funds to the centre.

 Centre may levy and collect CGST on all dealers whose turnover is in excess of the threshold of Rs.1.5 crores.

 Centre may levy and collect CGST and SGST on all imports. Centre may transfer SGST collected on imports to the state governments.
 There may a single registration for SGST, CGST and IGST. As recommended by Empowered Committee and Task Force, the registration number can be either PAN-linked or PAN-based.

 For the purpose of SGST, all production units / branches of a person located anywhere in the State will be treated as a single taxable entity eligible for SGST input credit across units / branches in that state.

 There may be a common return for both SGST and CGST. Electronic filing of return shall be made mandatory.

 The Central Government shall establish a common IT infrastructure (GST Portal) which will serve the needs of both CGST and SGST.

 There can common centers for taxpayer services like trade facilitation centers. This would project unified public face of the tax department.

 For the purpose of Audit, both CBEC and State tax administration can design independent risk management strategy. However, both must coordinate to ensure that the same tax payer is not subject to simultaneous audit under CGST and SGST.

 There may be a separate adjudication processes by CGST and SGST adjudicating authorities and integration of the two processes only at the stage of Appeals to Tribunals at State and National level is desirable. It is convenient as the adjudicating authorities under central and state governments will work independently under their respective governments.

COMPARTIVE ANALYSIS OF STATE TAX DEPARTMENTS AND CBEC
A comparative analysis of CBEC and State Tax departments is done below:

 State tax departments have sufficient experience in administration of destination based, consumption type and invoice based Value Added Tax (VAT) and the proposed GST is similar to VAT on sale of goods in almost all respects. CBEC is presently administering Central Excise, custom duties and service tax and beside collection of revenue, their task includes implementation of border regulations, prevention and detection of smuggling activities and interdiction of narcotics. As can be seen, the state tax departments are better placed to administer GST as the present VAT on sale of goods is analogous to GST on supplies.

 CBEC will continue to administer custom duties which are not subsumed in CGST and in lieu of excise and service tax, they will levy and collect CGST. The levy of duties on manufacture of goods is mainly concerned with what constitutes manufacture and what is not a manufacture. For example, many industries have split up their manufacturing process to avoid payment of correct excise duty and CBEC officials are battling the issues in various legal forums. On the other hand, the definition of sale and supply are almost similar and state sales tax departments are better placed in understanding the intricacies of sale price, what constitutes a sale etc.
 State tax departments have successfully administered Central Sales Tax for the last 55 years. In fact, CST Act can be termed as the perfect piece of harmonized legislation in independent India.
 The number of tax payers administered by State tax departments is in excess of 50 lakhs whereas the number of taxpayers assessed by CBEC is around 13 lakh. Further, it has to be kept in mind that the sales tax assesses file monthly tax returns whereas the service tax assesses file half-yearly returns and excise assesses file quarterly tax returns.
ASPIRATIONS AND DEMANDS OF STATE TAX DEPARTMENTS
1. The Ambit of Empowered Committee of State Finance Ministers shall be widened to include the organizational restructuring of State departments in addition to the design issues of GST. The AICCTA shall be represented in the meetings of Empowered committee or became a member of Empowered Committee; letter to this effect is being issued to Empowered Committee and Union Finance Minister.

2. The division of jurisdiction between State VAT departments and CBEC (Central Board of Excise & Customs) shall be done in such a way that it is not at the disadvantage of State VAT departments. State departments are more experienced in VAT implementation which is similar to GST and are presently monitoring 60 lakhs taxpayers which is more than 20 times what CBEC is doing, letter to this effect is being issued to Empowered Committee and Union Finance Minister.
3. There shall be a uniform pay structure for all State Tax Department Employees and also there shall be parity in pay and working conditions as compared to employees of CBEC as both would be implementing same tax and discharging similar functions.
• Pay Parity – Equal Work – Equal pay- Equal Status
• Carve out a separate cadre of services of taxation on All India basis – Combination of Excise and Commercial Taxes, like Indian taxation Services.

4. Suitable organizational structure for smooth implementation of GST (an amalgamation of territorial and functional organizational structure) acceptable to all the stakeholders shall be implemented by the Centre and the states.

Manoj Tripathi,
Dy. Commissioner , SIB Sitapur
Vice President,
All India Confederation Of Commercial Taxes Association

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Amit Pathak

जब चाँद का धीरज छुट गया |
वह रघुनन्दन से रूठ गया

बोला रात को आलोकित हम ही ने करा है
स्वयं शिव ने हमें अपने सिर पे धरा है |

तुमने भी तो उपयोग किया हमारा है
हमारी ही चांदनी में सिया को निहारा है |

सीता के रूप को हम ही ने सँभारा है
चाँद के तुल्य उनका मुखड़ा निखारा है |

जिस वक्त याद में सीता की ,
तुम चुपके चुपके रोते थे |

उस वक्त तुम्हारे संग में बस ,
हम ही जागते होते थे |

संजीवनी लाऊँगा,
लखन को बचाऊँगा..

हनुमान ने तुम्हे कर तो दिया आश्वश्त
मगर अपनी चांदनी बिखराकर
मार्ग मैंने ही किया था प्रशस्त |

तुमने हनुमान को गले से लगाया
मगर हमारा कहीं नाम भी न आया |

रावण की मृत्यु से मै भी प्रसन्न था
तुम्हारी विजय से प्रफुल्लित मन था |

मैंने भी आकाश से था पृथ्वी पर झाँका
गगन के सितारों को करीने से टांका |

सभी ने तुम्हारा विजयोत्सव मनाया
सारे नगर को दुल्हन सा सजाया |

इस अवसर पर तुमने सभी को बुलाया
बताओ मुझे फिर क्यों तुमने भुलाया |

क्यों तुमने अपना विजयोत्सव
अमावस्या की रात को मनाया ?

अगर तुम अपना उत्सव किसी और दिन मनाते
आधे अधूरे ही सही हम भी शामिल हो जाते |

मुझे सताते हैं, चिढाते है लोग
आज भी दिवाली अमावस में ही मनाते है लोग |

तो राम ने कहा, क्यों व्यर्थ में घबराता है ?
जो कुछ खोता है, वही तो पाता है |

जा तुझे अब लोग न सतायेंगे
आज से सब तेरा मान ही बढ़ाएंगे |

जो मुझे राम कहते थे वही,
आज से रामचन्द्र कह कर बुलाएँगे |
जय श्री राम ||

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Santosh Kumar-I

विपश्यना साधना

विपश्यना की ध्यान-विधि एक ऐसा सरल एंव कारगर उपाय है जिससे मन को वास्तविक शांति प्राप्त होती है और एक सुखी, उपयोगी जीवन बिताना संभव हो जाता है | विपश्यना का अभिप्राय है जो वस्तु सचमुच जैसी हो, उसे उसी प्रकार जान लेना | आत्म निरीक्षण द्वारा निर्मल करते-करते ऐसा ही होने लगता है | हम अपने अनुभव से जानते है कि हमारा मानस कभी विचलित हो जाता है, कभी हताश तो कभी असंतुलित | इस कारण जब हम व्यथित हो उठते है तब अपनी व्यथा अपने तक सीमित नहीं रखते, दूसरे को बांटने लगते है | निश्चित ही इसे सार्थक जीवन नहीं कह सकते | हम सब चाहते हैं कि हम स्वंय भी सुख-शांति का जीवन जीये और दूसरो को भी ऐसा जीवन जीने दे , पर ऐसा नहीं कर पाते है | अतः प्रश्न यही रह जाता है कि हम कैसे संतुलित जीवन बितायें?
विपश्यना हमें इस योग्य बनाती है कि हम अपने भी शांति एंव सामंजस्य का अनुभव कर सकें | यह चित्त को निर्मल बनाती है | यह चित्त की व्याकुलता और इसके कारणों को भी दूर करती जाती है | यदि कोई इसका अभ्यास करता रहे तो कदम-कदम आगे बढ़ता हुआ अपने मन को विकारो से पूरी तरह मुक्त करके नितान्त विमुक्त अवस्था का साक्षात्कार कर सकता है |

ऐतिहासिक पृष्ठभूमि
विपश्यना भारत की अत्यंत पुरातन ध्यान विधि है | इसे आज से लगभग 2500 वर्ष पूर्व भगवान गौतम बुद्ध ने पुनः खोज निकाला था | उन्होंने अपने साधना के 45 वर्ष जो अभ्यास स्वयं किया और लोगो को करवाया – यह उसका सार है | बुद्ध के समय में बड़ी संख्या में उत्तर भारत के लोग विपश्यना के अभ्यास से अपने अपने दुखों से मुक्त हुए और जीवन के सभी क्षेत्रो में उपलब्धियाँ प्राप्त की | समय के साथ साथ यह ध्यान विधि भारत के पडोसी देशों- वर्मा, लंका , थाईलैंड आदि में फैल गयी और वहाँ पर भी इसके कल्याणकारी परिणाम सामने आये | बुद्ध के परिनिर्वाण के लगभग 500 वर्ष बाद विपश्यना की कल्याणकारी विधि भारत से विलुप्त हो गयी | दुसरे देशो में भी इस विधि की शुद्धता नष्ट हो गयी | केवल वर्मा में इस विधि के प्रति समर्पित आचार्यो की एक कड़ी के कारण यह अपने शुद्ध रूप में कायम रह पायी | इसलिए 2000 वर्षो से वहाँ के निष्ठावान आचार्यों की परम्परा ने पीढ़ी-दर-पीढ़ी इस ध्यान विधि को अपनी अक्षुण्ण रूप में बनाए रखा | इसी परम्परा के प्रख्यात आचार्य श्या जी ऊ ब खिन्न ने लोगो को विपश्यना सिखलाने के लिए सन 1969 में श्री सत्य नारायण गोयनका जी को अधिकृत किया था |
श्री गोयनका जी ने भारत में जुलाई 1969 से विपश्यना शिविर लगाने प्रारम्भ किये | 10 वर्ष बाद उन्होंने विदेशो में भी प्रशिक्षण देना प्रारम्भ कर दिया | पिछले 23 वर्षो में उन्होंने 350 से अधिक 10 दिवसीय विपश्यना शिविरों का आयोजन किया है और 120 से अधिक सहायक आचार्यो को इस योग्य बनाया है कि वे विश्व भर में 1200 से अधिक शिविर लगा पाए है | इसके अतिरिक्त विपश्यना के अभ्यास के लिए 135 केन्द्र स्थापित हो चुके है जिनमे से 70 भारत में तथा शेष 65 अन्य देशो में है | विपश्यना का अनमोल रत्न जो चिरकाल तक वर्मा जैसे छोटे देश में सुरक्षित रहा, अब इसका पुरे संसार में अनेक स्थानों पर लाभ उठाया जा रहा है | आज तो उन लोगो की संख्या बढ़ रही है जिन्हें स्थायी रूप से सुख शांति प्रदान करने वाली इस जीवन कला को सीखने का अवसर मिल रहा है |

अभ्यास
विपश्यना सीखने के लिए यह आवश्यक है कि किसी योग्यता प्राप्त आचार्य के सानिध्य में एक दस दिवसीय आवासीय शिविर में भाग लिया जाये | शिविर के दौरान साधको को शिविर स्थल पर ही रहना होता है और बाहर की दुनिया से संपर्क तोडना होता है | उन्हें पढाई लिखाई से विरत रहना होता है और निजी धार्मिक अनुष्ठानों तथा क्रिया कलापों को स्थगित रखना होता है |उन्हें एक ऐसी दिनचर्या से गुजरना पड़ता है जिसमे दिन में कई बार कुल मिलाकर लगभग 10 घंटे तक बैठे बैठे ध्यान करना होता है | उन्हें मौन का भी पालन करना होता है अर्थात वे अन्य साधको से बातचीत नहीं कर सकते |परन्तु अपने आचार्य के साथ साधना सम्बन्धी प्रश्नों और व्यवस्थापको के साथ भौतिक समस्याओं से बारे में आवश्यकतानुसार बातचीत कर सकते है |
प्रशिक्षण के तीन सोपान होते है | पहला सोपान – साधक उन कार्यों से दूर रहे जिनसे उनकी हनी होती है | इसके लिए वे पंचशील पालन का व्रत लेते है अर्थात जीव हिंसा, चोरी, झूठ बोलना, अब्रह्म्चर्य तथा नशे-पत्ते के सेवन से विरत रहना |इन शीलों का पालन करने से मन इतना शांत हो जाता है कि आगे का काम करना सरल हो जाता है | दूसरा सोपान – पहले साढ़े तीन दिनो तक अपने साँस पर ध्यान केन्द्रित कर, “आनापान” नाम की साधना का अभ्यास करना होता है जिससे बन्दर जैसे मन को नियंत्रित करना सरल हो जाता है |
शुद्ध जीवन जीना और मन को नियंत्रित करना – यह दो सोपान आवश्यक है और लाभकारी भी | परन्तु यदि तीसरा न हो तो यह शिक्षा अधूरी रह जाती है | तीसरा सोपान है – अंतर्मन की गहराइयों में दबे हुए विकारों को दूर कर मन को निर्मल बनाना | यह तीसरा सोपान शिविर के अंतिम साढ़े छह दिनों तक विपश्यना के अभ्यास के रूप में होता है | इसके अंतर्गत साधक अपनी प्रज्ञा जगाकर अपने समूचे कायिक तथा चैतसिक स्कन्धो का भेदन कर पाता है | साधको को दिन में कई बार साधना सम्बन्धी निर्देश दिए जाते है और प्रतिदिन की प्रगति श्री गोयनका जी वाणी में टेप कर सांयकालीन प्रवचन के रूप में जतलाई जाती है | पहले 9 दिन पूर्ण मौन का पालन करना होता है | दसवें दिन साधक बोलना शुरू कर देते है जिससे कि वे फिर बहिर्मुखी हो जाते है | शिविर 11वे दिन प्रातःकाल समाप्त हो जाता है | शिविर का समापन मंगल मैत्री के साथ किया जाता है जिसमें शिविर काल में अर्जित पुण्य का भागीदार सभी प्राणियों को बनाया जाता है |
विपश्यना के शिविर ऐसे व्यक्ति के लिए खुले है, जो ईमानदारी के साथ इस विधि को सीखना चाहे | इसमें कुल, जाति, धर्म अथवा राष्ट्रीयता आड़े नहीं आती | हिन्दू, जैन, मुस्लिम, सिक्ख, बौद्ध, इसाई ,यहूदी तथा अन्य सम्प्रदाय वालों ने बड़ी सफलता पूर्वक विपश्यना का अभ्यास किया है | चूंकि रोग सार्वजनीन है, अतः इसका इलाज भी सार्वजनीन होना चाहिए | उदहारणतया – जब हम क्रुद्ध होते है तो वह क्रोध –‘हिन्दू क्रोध’ अथवा इसाई क्रोध अथवा चीनी क्रोध अथवा अमेरिकन क्रोध नहीं होता है| इसी प्रकार प्रेम तथा करुणा भी समुदाय अथवा पंथ विशेष की बपौती नहीं है |मन की शुद्धता से प्रस्फुइटित होने वाले यह सार्वजानिक मानवीय गुण है | सभी पृष्ठ भूमियों के विपश्यीक साधक जल्दी ही यह अनुभव करने लगते है कि उनके व्यक्तित्व में निखार आ रहा है |

विपश्यना तथा सामाजिक परिवर्तन
विपश्यना की ध्यान-विधि एक ऐसा रास्ता है जो सभी दुखों से छुटकारा दिलाता है | इससे राग, द्वेष और मोह दूर होते है और यही हमारे दुखों का कारण है | जो कोई इसका अभ्यास करते रहते है, थोड़ा - थोड़ा करके अपने दुखों का कारण दूर करते रहते है, और बड़ी दृढता के साथ अपने मानसिक तनावों की जकड़न से बाहर निकल कर सुखी स्वस्थ और सार्थक जीवन जीने लगते है | इस तथ्य की पुष्टि अनेक उदाहरणों से होती है |
विपश्यना विशोधन विन्या्स ने स्वास्थ , शिक्षा, मादक पदार्थो का सेवन तथा संस्थाओं की प्रबन्ध -व्य्वस्थाे जैसे क्षेत्रों में विपश्यना के गुणात्मक प्रभाव के बारे में अन्य उदाहरणों का भी संकलन किया है |
यह प्रयोग इस बात को उजागर करते है कि समाज में परिवर्तन लाने के लिए पहले व्यक्ति को पकड़ना चाहिए, यानि प्रत्येक व्यंक्ति को सुधरना चाहिए | केवल उपदेशों से सामाजिक परिवर्तन नहीं लाया जा सकता है | छात्रों में भी अनुशासन तथा सदाचार केवल किताबी व्याख्यानों से नहीं ढाला जा सकता | केवल दण्डल के भय से अपराधी अच्छे ना‍गरिक नही बन सकते और न ही दंडात्मक मापदण्ड अपनाकर साम्प्रदायिक फूट को दूर किया जाता है | ऐसे प्रयत्‍नों की विफलता से इतिहास भरा पड़ा है |
"व्यक्ति ही कुंजी है " | इसके साथ वात्सल्य एवं करुणा का बर्ताव किया जाना चाहिए | उसे अपने आपकों सुधारने के लिए प्रशिक्षित किया जाना चाहिए | शील सदाचार के नियमों का पालन करवाने के लिए उसे उपदेश नही, बल्कि उसके भीतर अपने आप में परिवर्तन लाने की सच्चीे ललक लगानी चाहिए | उसे सिखलाना चाहिए कि अपने आप खोज-बीन कैसे की जाती है, ताकि एक ऐसी प्रक्रिया हाथ लग जाये, जिससे परिवर्तन का क्रम शुरु होकर चित्तए निर्मल हो सके | इस प्रकार लाया हुआ परिवर्तन ही चिरस्थायी हो सकता है |

विपश्यना साधक केन्द्र

विश्वभर में विपश्यना के केन्द्रा संचालित है | उ0प्र0 में विपश्यना के निम्नलिखित साधक केन्द्र है -
1- धम्म कल्या्ण- कानपुर अंतर्राष्ट्रीय विपश्यना साधना केन्द्र, ढोड़ी घाट, हनुमान मन्दिर के पास गॉव-ऐमा, पोस्टर - रुमा, कानपुर- 209402, फोनः 07388543793, 07388543795, 08995480149,
2- धम्म कल्याण- लखनऊ विपश्यना केन्द्र अस्वी रोड, बक्शी का तालाब, लखनऊ- 227202 फोन नं०- 0522-2968525 मो0- 09794549334
3- धम्म सुबत्थि - जेतवन विपश्यना साधना केन्द्र, श्रावस्ती-271845 फोन नं०- 05252- 265439, मो०- 09335833375
4- धम्म- चक्क्- विपश्यवना साधना केन्द्र खरगीपुर गांव, पोस्टी- पियरी, चौबेपुर, (सारनाथ) वाराणसी फोन नं०-0542-3208168, 0542-3246089, मो0- 09935558100, 09935038801

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Present Central Executive Body Members

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    Indra Prakash Tiwari, President

    Raj Vardhan Singh, General Secretary

    Sushil Singh, Vice President

    Brijesh Kumar Deepankar, Vice President

    Bipin Maheshwari, Vice President

  • Amit Mohan, Treasurer

    Ashish Niranjan, Auditor

    Sushma Upadhyay, Joint Secretary

    Ashit Kumar Singh, Joint Secretary

    Abhishek Kumar Chaturvedi, Joint Secretary

    Lalan Prasad Yadav, Joint Secretary


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