Subject: Governance
Important aspects of Society
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Electoral Reforms In India
Time and again, many electoral reforms have been proposed by various committees, Law Commission and ECI itself. A discussion on these crops up during every election. We’ve tried to comprehensively list the proposed reforms under various sub-headings. A brute-force memorization of all this information is not required. Go through this list so that you have a background while reading news items on Electoral Reforms and ECI.I.Amendment to the Constitution of India1. Constitutional protection for all members of the Commission.2. Budget of the Commission to be ‘charged’ on the CFI.3. Independent Secretariat for the Commission.II.Electoral Roll MattersWhile Army personnel are allowed to vote, Navy and Airforce are not.There are no provisions for overseas electors to vote despite being eligible to do so. Amendments proposed provide the option of proxy voting or postal ballot voting.At present, the Electoral Rolls prepared by the Election Commission are not used by the State Election Commissions leading to duplication of effort and errors costing both in terms of time and money. Common Electoral Rolls to be used in local elections was a recommendation endorsed by the Law Commission.III.Election Management IssuesAt present, filing false declarations about the background of the candidate attracts penalty under Section 125A of The Representation of the People Act, 1951. The offence is punishable by up to 6 months, or with fine, or with both.The Commission has proposed that the punishment under section 125A should be increased to 2 years’ imprisonment without the alternative clause of fine, and also that the offence should be included in the list of offences listed in sub-section (1) of section 8 which would attract disqualification on conviction irrespective of the term if sentence. The Commission also proposed that furnishing of false affidavit or suspension of material information in the affidavit should also be specified as ground for challenging the election under section 100 (1) of The Representation of the People Act, 1951.In S. Subramaniam Balaji vs Govt. Of T.Nadu & Ors, the SC observed that “although, the law is obvious that the promises in the election manifesto cannot be construed as ‘corrupt practice’ under section 123 of The Representation of the People Act, the reality cannot be ruled out that distribution of freebies of any kind, undoubtedly, influences all people. It shakes the root of free and fair elections to a large degree. In this regard the EC has proposed an amendment to RPA, 1951 allowing Adjournment of poll or countermanding of elections on ground of bribery.IV.Election Officials and LogisticsUse of Totalizer MachinesEVM totalizer can count votes of multiple Electronic Voting Machines (EVMs) simultaneously. This way the results of votes in a group of EVMs can be taken without ascertaining the result in individual EVM corresponding to polling booth.As per the present provisions in The Conduct of Elections Rules, 1961, votes in the EVMs are to be counted polling station wise, which leads to situations where voting pattern in various localities/pockets become known to everyone. There is a view that this can result in victimization and/or discrimination and intimidation of electors of particular localities. This issue can be addressed by use of totalizer that can be used for taking out the results of voting in a group of 14 EVMs without revealing the votes in individual EVMs.V.Nomination of CandidatesContesting the elections from 2 seats – At present as per RPA 1951, a person is allowed to contest from 2 seats. However it is imperative that he has to vacate one of the two seats should he win both. This leads to holding by-elections which causes inconvenience to voters and financial expenditure. The amendment to RPA 1951 calls for removal of this provision of contesting from 2 seats.VI.De- Criminalization of politics2. Misuse of religion for electoral gain3. Making bribery in elections a cognizable offenceVII.Reforms relating to Political Parties1. De-registration of political parties2. Tax Relief for Political Parties3. Compulsory Maintenance of Accounts by Political Parties4. Accounting and Auditing Report of Political Parties5. Form 24A under Rule 85B of The Conduct of Elections Rules, 19616. Prohibition on Anonymous Donations7. Sale of Coupons8. Maintenance of separate bank accounts by each contesting candidate for poll expenses9. Cap on Expenditure by Political Party on a Candidate for election campaign10. Ceiling of campaign expenditure by political parties11. Limit the Number of Star Campaigners12. Time period for maintaining books of account under section 77 of The Representation of the People Act, 1951VIII.Election campaign and advertisements1. Ban on exit polls and opinion polls2. Ban on Government Sponsored Advertisement before elections3. Section 126 of The Representation of the People Act, 19514. Paid news in connection with elections5. Section 125A of The Representation of the People Act, 1951IX.Election Expenses and Election Petitions1. Ceiling on Election Expenditure to legislature from Local Authorities’, Graduates’ and Teachers’ Constituencies2. Election expenditure in case of adjournment of poll under section 52 of The Representation of the People Act, 19513. Appointment of additional judges in the High CourtsPDF for proposed electoral reforms – PROPOSED ELECTORAL REFORMS -
Swachh Bharat Mission
Lets get to the basics of Cess, before we explore more about Swachh Bharat Cess.

What is a Cess?
Cess is a tax on tax, temporary levied by the govt. to achieve a specific objective. Generally, it is expected to be levied till the time the govt. gets enough money for that purpose.
For instance, the education cess, that is levied currently, is meant to finance basic education in the country.
What is the quantum of revenue generated through Cess?
- The education and higher education cesses are budgeted to bring approx. Rs 30,000 crore this year.
- The road cess on petroleum is budgeted to net just under Rs 50,000 crore.
- There is also a cess on exports, clean energy, etc.
The total amount from cesses is Rs 1.16 lakh crore.
What is the criticism against Cesses?
- The problem with cesses is that it becomes permanent in nature.
- These levies are back door entry instead of levying taxes.
How Cess is different from Surcharge?
Surcharge is also a tax on tax, which is imposed on incomes above a certain level with a view to reduce the inequalities further.
- There is a surcharge of 12% on individuals whose taxable income exceeds Rs. 1 crore.
- Similarly, there is also a surcharge of 10% on the domestic companies whose taxable income exceeds Rs.10 crore, and also a surcharge of 5% on the foreign companies whose taxable income exceeds Rs.10 crore.
Now, let’s now come to the core of the topic

What is Swachh Bharat Cess?
The resources generated from the cess will be utilised for financing and promoting initiatives towards Swachh Bharat. It is a step towards involving each and every citizen in making contribution to Swachh Bharat.
- Govt. has introduced a cess of 0.5% on all services and 2% on air services.
- The revenue department is preparing a list of services which will attract the additional 2% cess provided for in the Budget 2015-16, over and above the proposed 14%.
Where does the proceeds of the Swachh Bharat Cess go?
The proceeds of the Swachh Bharat cess would be first credited to the Consolidated Fund of India. The govt. would be able to utilise it after due appropriation is made by Parliament by law. This will later go to Swachh Bharat Kosh.
The Government expects to collect around Rs 10,000 crore from Swachh Bharat cess for full year
Why does it goes against the principle of fiscal federalism?
- The central divisible pool excludes levies classified as surcharges and cess for specific purpose.
- The entire proceeds would remain with the Centre and need not be compulsorily shared with the states.
- Swachh Bharat cess, to some extent, is a vague pretext for a cess, unlike the ones for national highways or high-speed rail corridors, which can be more effectively implemented at the Central level.
What will be the impact of GST on the cess?
There is no input credit available on this cess, which goes against the very principle of the GST and thereby weakens the Centre’s case for pushing through GST.
The cesses and surcharges would be subsumed once the GST is rolled out. So both for tax payers and states, this is for the time being.
Published with inputs from Pushpendra
