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| Sunday, 3 March 2002 |
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Letters |  |
| News Business Features Editorial
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The new government has given priority to the resolution of the ethnic conflict. Underlying the resolution of the conflict is the formulation of a new constitution which centres primarily around the question of power. The essence of the new constitutional framework appears to consist of the transfer of power of a substantial degree from the centre to the regions. The politics of power is one thing and civil adminstration is another. The game of power politics is over. What has to be done now is to ensure that civil administration is restored in full measure to all areas of the North and East so as to bring these areas within the ambit of the democratic framework whilst restoring meaningful autonomy to these regions. The people of these areas must feel free and at liberty to live their lives in the best manner they choose as citizens of Sri Lanka. Freedom is the catchword and without freedom life has no meaning. Freedom of the individual is the highest political and social ideal and is the prime condition for progress. To secure this freedom for all citizens of Sri Lanka should be the main objective of the new constitution. With freedom comes equality and dignity so very essential for a peaceful Sri Lanka. Thomas Paine who wrote the classic, 'Rights of Man' by way of reply to Edmund Burke's 'Revolution in France', states, 'Government is not a trade which any man or body of men has a right to set up and exercise for his own emolument, but is altogether a trust, in right of those by whom that trust is delegated and by whom it is always resumable. It has of itself no rights, they are altogether duties.' "A constitution is the property of a nation and not of those who exercise the government. A nation can have no interest in being wrong." "Government is nothing more than a national association and the object of this association is the good of all. Every man wishes to pursue his occupation and to enjoy the fruits of his labours and the produce of his prosperity in peace and in safety. When these things are established all the objects for which government ought to be established are answered." It may be observed that the essence of constitution making is that the makers must be prepared to judge each question as it arises in cold reason with objectivity and intellectual integrity. When so done the resultant determination will ensure justice to all communities. A constitution is not a mere legal document. It is the testament of the will and faith of a people, who want nothing more than freedom, equality, justice and dignity. The constitution makers of the day may derive some guidance and inspiration from the Declaration of Independence written by Thomas Jefferson and adopted by the people of America on 4th July 1776 as the declaration of the rights of man. It reads thus in part:- "We hold these truths to be self evident that all men are created equal and they are endowed by their creator with certain, inalienable rights that among these are life, liberty and the pursuit of happiness. Jefferson went on to say, "That to secure these rights, governments are constituted among men deriving their just powers from the consent of the governed." "Men do not acquire rights from the government. Man gets his rights from the creator. They come to him because of the divine spark in every human being" (Quoted from "The anatomy of liberty by William Douglas, Judge of the Supreme Court of America").This then is the credo of the free world of which Sri Lanka must find its rightful place. Towards, this end, then let the nation embark remembering at all times that man needs the guiding hand of the creator to achieve justice, freedom, equality and liberty. Towards this end let the nation march. S. JEGANAYAGAM , We are aware that NSL is payable in respect of the following turnover: 1. Imported turnover - paid at Customs once and for all 2. Manufactured turnover - payable every month with input credit deducted 3. Service turnover - payable every month without input credit. Whenever a Company has both manufactured and service turnover the following problems are encountered: (a) Due to excess imports which are used for the manufacture, the input credit may exceed the NSL liability on the manufactured turnover. There is a refund due from the Department of Inland Revenue. (b) There is no input credit for service turnover and there is always a liability. When effecting settlement for a quarter we are entitled to deduct the refund due from the liability (b) _ (a). If there is excess refund it could be accumulated for the next quarter. It is unfair to insist that the liability on services should be settled without considering the refund due. I quote the following example: NSL on Manufactured Turnover (1) Rs. 500,000 NSL on Service Turnover (2) Rs. 300,000 Input credit available for NSL on Manufactured Turnover (3) Rs. 700,000 NSL paid (4) Rs. 100,000 Refund due on Manufactured Turnover (1) - (3) Rs. (200,000) Net NSL liability on Service Turnover (2) - (4) Rs. (200,000) Therefore, balance due for settlement NIL It is surprising to note that the Department of Inland Revenue is serving Notices to Taxpayers on alleged underpayment of NSL on Service Turnover (i.e. (2) - (4) without giving credit for the refund due on Manufactured Turnover (ie) - (1) - (3) In addition penalty is also imposed on the said underpayment. This procedure by the Department of Inland Revenue causes the following difficulties to the Taxpayer: 1. Unnecessary penalties are imposed without giving due credits for refunds 2. NSL Credit due from the Department of Inland Revenue on Manufactured Turnover are accumulating (to nearly millions of rupees) without respective settlements being made. 3. The cash flow is adversely affected. I bring the above facts to the notice of the Commissioner General of Inland Revenue for corrective action. TAX PAYER Grade 5 scholarships and Central Colleges It is said that Dr. Karunasena Kodituwakku, the Minister of Education, has found that a large number of grade 5 students who have qualified for scholarships are withdrawing from the scheme, because they cannot find lodgings in big towns, and also they are unable to pay exorbitant boarding fees as the grant is not sufficient for the purpose. Here we have to point out that there are several weak points in the scheme as at present. In addition to the lack of lodgings and high cost of lodgings, the rural students find it difficult to move with the urban students, when they try to adjust themselves to the urban environment it affects their studies. As a result most of the brilliant students in the village school, become weak in the town school so the cream of the village school go back to the village as failures in life. Even if some students are lucky enough to find some private boarding houses, facilities for their studies are very meagre in them. For these problems, the solution is simple and let the authorities send the students who are qualified for scholarships, especially who deserve grants, to the nearest central college where hostel facilities are available and home environment prevails. Earlier all such scholarship holders were sent to the central colleges. They were housed in the college hostel and the grant was sent to the principal of the college. As a large number of students were there, authorities could manage with the grant. There were excellent facilities for their studies as well as for extra curricular activities such as sports. Also they did their studies very well in that home environment. Those days central colleges achieved prominent places regarding studies as well as sports activities. As a result, most of the present day luminaries in academic, administrative and political fields are the products of central colleges. Most of the central colleges came to being after the state council adopted the Free Education Bill,in 1944 but by 1955, 45% of the university admissions were from central colleges, we appeal to the Hon. Minister of Education to direct grade 5 scholarship holders, especially those who are qualified for grants to central colleges. Apart from doing their studies and extra curricular activities, they can build their character too by living together, learning together and playing together. It is regrettable that character building receives scant regards in the present day educational set up. If more attention is paid to the central colleges, and improve them further, very soon over crowding in town schools can be eased at least up to some extent. We have complete faith in the new Minister of Education and we wish him good luck. A.W.G. MUDIYANSE, Pilgrimage (Hajj) the fifth pillar of Islam Hajj - the fifth pillar of Islam, is the pilgrimage to Mecca which a Muslim who is able bodied and has the means is required to perform at least once in his lifetime. It is a form of worship that involves the entire being: body, mind and soul. It is an elaborate series of religious rites which extend over several days for their accomplishment, performed at the Holy Kaabah in Mecca (Arabia) and other special holy sites. The central feature of this pilgrimage is the Kaabah, which is believed by Muslims to be the first house built for the worship of one God. It was rebuilt by the Prophet Abraham (peace be on him) and his son Ismail, and later by the Holy Prophet (peace and blessings of Allah be on him) himself performed this pilgrimage. Historical records show that the prophets before the Holy Prophet (PBUH) also performed pilgrimage. When the major portion of the pilgrimage is completed, Muslims worldwide gather for communal prayers on the day of Eid-ul-Azha, the second of the two major festivals. Muslims sacrifice a lamb or other animal during the festival of Eid-ul-Azha. Why? The sacrifice commemorates the Prophet Abraham's readiness to sacrifice his son Ismail, at Allah's request. This is not a blood offering. In the Holy Quran Allah states: "Their flesh reaches not Allah, nor does their blood, but it is your righteousness that reaches Him," (Holy Quran 22:38) The meat is distributed to relatives and to the needy. The Hajj serves as a striking reminder of the Oneness of Allah and it emphasizes the brotherhood and equality of human beings, as well as the importance of man's willingness to sacrifice himself for the sake of his creator. A. ABDUL AZIZ , |
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