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GST explained in detail.Goods & Services Tax (GST) – One Nation One TaxWhy in News?GST (one hundred and twenty-second constitutional amendment) bill has finally, been passed in the Lok sabha and the Rajya sabha.It heralds the first significant step towards the indirect tax reform in India in the last thirty years.What is GST?It is a tax levied when a consumer buys a good or service. It is meant to be a single, comprehensive tax that will subsume all the other smaller indirect taxes on consumption like service tax, etc.It is a single tax on the supply of goods and services, right from the manufacturer to the end consumerThis is how it is done in most developed countries. More than 160 countries have implemented this system of taxation.GST does not tax or get into the specific commodities.Mechanism of GST:Stage 1Let’s consider a manufacturer of gears.Let’s say he buys raw material worth Rs 100, a sum that includes a tax of Rs 10.With the raw materials, he manufactures a gearIn the process of creating the gear, the manufacturer adds value to the materials he started out with.Let us take this value added by him to be Rs 30.The gross value of his good would, then, be Rs 100 + 30, or Rs 130.At a tax rate of 10%, the tax on output (the gear) will then be Rs 13.But under GST, he can set off this tax (Rs 13) against the tax he has already paid on raw material/inputs (Rs 10). This setoff is also called as input credit. This forms the crux of GST.Therefore, the effective GST incidence on the manufacturer is only Rs 3 (13 – 10).—————————————————————————————————————————————What is Input Credit (set off)?“Input Tax Credit” is an aggregate total amount of tax paid by a registered dealer on the total purchases made by him within the State from other dealers.Salient features of Input tax credit:It can be adjusted against the tax payable by the purchasing dealer on his sales.It is available for purchase of goods made within the state by a Registered dealer from another registered dealer.It is allowed for both manufacturers and traders · Even for stock transfer/consignment transfer/branch transfer of goods out of the State, input tax paid in excess of 2% will be eligible for tax credit.In case of common goods used for taxable goods and tax free goods, ITC is allowed proportionately to the extent the purchases are used for the purpose of taxable goods.Thus, credit relating to the goods used in manufacture of exempted goods has to be reversed.——————————————————————————————————————————————Stage 2The next stage is that of the good passing from the manufacturer to the wholesaler.The wholesaler purchases it for Rs 130, and adds on value (which is basically his ‘margin’) of, say, Rs 20.The gross value of the good he sells would then be Rs 130 + 20 — or a total of Rs 150.A 10% tax on this amount will be Rs 15.Under GST, he can set off the tax on his output (Rs 15) against the tax on his purchased good from the manufacturer (Rs 13).Thus, the effective GST incidence on the wholesaler is only Rs 2 (15 – 13).Stage 3In the final stage, a retailer buys the gear from the wholesaler.To his purchase price of Rs 150, he adds value, or margin, of, say, Rs 10.The gross value of what he sells, therefore, goes up to Rs 150 + 10, or Rs 160.The tax on this, at 10%, will be Rs 16.But by setting off this tax (Rs 16) against the tax on his purchase from the wholesaler (Rs 15), the retailer brings down the effective GST incidence on himself to Re 1 (16 –15).Thus, the total GST on the entire value chain from the raw material/input suppliers (who cannot claim any tax credit since they haven’t purchased anything themselves) through the manufacturer, wholesaler and retailer is, Rs 10 + 3 +2 + 1, or Rs 16.Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage.The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.Brief chronology of evolution of taxation regime in India:GST was first recommended by the Kelkar committee task force.——————————————————————————————————————————————A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:YEAR 1986:Jha Committee first introduced value added taxation in India.This was called as MODVAT (modified VAT).The foremost objective of MODVAT was:Removal of cascading burdenRationalizationAvoiding double taxationIt was renamed as CENVAT later. However CENVAT was VAT levied on central excise duties only.State level VAT/sales tax and interstate tax were not altered.———————————————————————————————————————————YEAR 2005Based on the recommendations of Asim Das Gupta committee, State level VAT was introduced.This replaced sales tax, turnover tax, and surcharge on sales tax at state level.———————————————————————————————————————————EVOLUTION OF GSTIn 2003, the Kelkar Task Force on indirect tax had suggested a comprehensive Goods and Services Tax (GST) subsuming central, state taxes, and interstate taxation based on VAT principle.A proposal to introduce a National level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07.Since GST involves reform/ restructuring of not only indirect taxes levied by the Centre but also the States, an Empowered Committee of State Finance Ministers (EC) was constituted for designing a road map for the same.The first attempt to pass GST was made in 2011 by introducing the Constitution (115th Amendment) Bill in the Lok Sabha, which lapsed due to dissolution of 15th Lok Sabha.The Bill was again introduced as 122nd constitution amendment bill and now stands passed by both Lok Sabha and Rajya Sabha.Today it stands passed by both the houses of Parliament, pending approval from more than 50 per cent of the states.———————————————————————————————————————————Current Indirect Taxation Structure that GST will Subsume:Table representing taxation under different regimesGST Central Level Shall Subsume:GST State Level Shall Subsume:GST Not applied for the below Goods and Services:———————————————————————————————————————————SHORTCOMINGS IN THE PRESENT TAX STRUCTURE AND NEED FOR GSTTax Cascading:The most significant contributing factor to tax cascading is the partial coverage by Central and State taxes.The exempt sectors are not allowed to claim any credit for the Cenvat or the Service Tax paid on their inputs.Levy of Excise Duty on manufacturing point :The CENVAT is levied on goods manufactured or produced in India. Limiting the tax to the point of manufacturing is a severe impediment to an efficient and neutral application of tax. Taxable event at manufacturing point itself forms a narrow base.For example, valuation as per excise valuation rules of a product, whose consumer price is Rs. 100/-, is, say, Rs. 70/-. In such a case, excise duty as per the present provisions is payable only on Rs.70/-, and not on Rs.100/-.Complexity in determining the nature of transaction :Goods and services are currently taxed separately.Inability of States to levy tax on services With no powers to levy tax on incomes or the fastest growing components of consumer expenditures, the States have to rely almost exclusively on compliance improvements or rate increases for any buoyancy in their own-source revenues.———————————————————————————————————————————VAT applies at manufacturing stage (CENVAT) as well as Sales stage (State level VAT). Therefore, there is a duality of taxationInput credit set off is not available against different taxes. For eg: set off not available for CENVAT against state VATDifferent tax rates are levied across different states. Hence, it can sometimes increase the cost of production and lead to noncompetitive prices.Intrastate transaction gets input credit set off but not interstate transaction. Therefore, a retailer or whole sole merchant is subject to duality of taxesLikewise as CENVAT, State VAT covers only sales. Sellers can claim credit only against VAT paid on previous purchase.Centre cannot impose taxes on goods beyond manufacturing (excise) or primary import (customs) stage. Centre only can tax services. State has no powers to tax services. State has exclusive domain of taxes on consumption.Procedure for Adopting GST Constitution Amendment BillAfter Passing of GST bill, the States and the union Government have to adopt model GST LawsExpected roll out of GST is 1st April 2017Salient features of the GST Bill:No differentiation between good and services tax. One rate for both goods and servicesSimultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax;Tax will be levied on every supply of goods and services.Subsumes most of the Indirect taxes at state and central level (barring few exceptions listed below)Keeping in mind the federal structure of India, there will be two major components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain.Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State.The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.Source: PIBCross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST.However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained belowIn case of inter-State transactions, the Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies of goods and services under Article 269A (1) of the Constitution.The IGST would roughly be equal to CGST plus SGST. The IGST mechanism has been designed to ensure seamless flow of input tax credit from one State to another.The inter-State seller would pay IGST on the sale of his goods to the Central Government after adjusting credit of IGST, CGST and SGST on his purchases (in that order).The exporting State will transfer to the Centre the credit of SGST used in payment of IGST.The dealer who imports would claim credit of IGST while discharging his output tax liability (both CGST and SGST) in his own State.The Centre will transfer to the importing State the credit of IGST used in payment of SGST. Since GST is a destination-based tax, all SGST on the final product will ordinarily accrue to the consuming State.Producing versus consuming states.Major manufacturing states like Gujarat and Maharashtra will lose a substantial amount of tax revenue, earlier accruing from interstate taxes (like Central sales tax), due to implementation of a destination based GST.Such states will be completely compensated (100% of the losses) for the loss of revenue up to 5 years.1% additional tax for Integrated Goods and service tax (IGST) tax for 2 years was proposed initially. However this provision was deleted in the amended bill passed in Rajya Sabha.Similarly, the demand for constitutional cap on the rate of GST has also been done away with.Source: PIBThe input tax credit of CGST would be available for discharging the CGST liability on the output at each stage.Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output.No cross utilization of credit would be permitted.Centre & State to have concurrent powers to make laws on goods and services. Only centre can levy IGST (Intersect Supply of Goods and Services) and imports.Law made by parliament in relation to GST will not override state laws on GST.Input tax credit set off will be accessible across Intra and Inter-state transactions as GST will be one single tax at central and state level.The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits.Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central ExciseAlcohol for human consumption has been exempted from purview of GST.Taxing the imports under GST:The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST.IGST will be levied on all imports into the territory of India.Unlike in the present regime, the States where imported goods are consumed will now gain their share from this IGST paid on imported goods.Major features of the proposed registration procedures under GST:Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.New dealers: Single application to be filed online for registration under GST.The registration number will be PAN based and will serve the purpose for Centre and State.Unified application to both tax authorities.Each dealer to be given unique ID GSTIN.Deemed approval within three days.Post registration verification in risk based cases only.Major features of the proposed returns filing procedures under GST:Common return would serve the purpose of both Centre and State Government.There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns.These are:Return for suppliesReturn for purchasesMonthly returns andAnnual returnSmall taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.Filing of returns shall be completely online. All taxes can also be paid online.Major features of the proposed payment procedures under GST:Electronic payment process- no generation of paper at any stageSingle point interface for challan generation- GSTNEase of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bankCommon challan form with auto-population featuresUse of single challan and single payment instrumentCommon set of authorized banksCommon Accounting Codes———————————————————————————————————————————THE GST COUNCIL:Who is the Authority to constitute the GST Council?President of IndiaCompositionUnion Finance Minister-ChairpersonState Finance Ministers-one of them will be nominated as Deputy chairpersonUnion Minister of State for revenue of GSTManner of FunctioningMajority votecentre has 1/3rd voting rightsAll the states together have 2/3rd of voting powers in GST council.Any decision to be taken in GST council will need 3/4th of the majority.Functions of GST Council:It will recommend:Taxes, surcharges, cess that need to be subsumed under GSTTax rate of GST (As of now, it is 18per cent)Threshold limit for GST (like in VAT- Transactions less than Rs 500000, need not file for VAT)Framing of model GST lawsSpecial Provisions with respect to North Eastern States, J&k, hill states like Uttarakhand etc.It may also recommend a mechanism to resolve disputes———————————————————————————————————————————The Federalism debate:The most discussed consequence of the passage of GST bill is the fiscal federalism.The proponents of the GST bill are positive about the centre-state relations in this context of passage of the GST bill.It actually accelerates the reconfiguration of centre-state fiscal relations already underway.The experts argue that, States would become key stakeholders in the national economy, which was quite rare in the present scheme of things.An important feature of the new tax framework is the creation of the GST Council. The way it has been designed, the Union government has only one-third say in decisions taken by the GST Council, while the rest is accounted for by the states; and all decisions have to be carried by a three-fourth majority.Hence, this clearly indicates that centre and states need to co-operate with each other to ensure a smooth functioning of the tax administration. This, clearly is a double whammy for the states, which have their fiscal autonomy enhanced due to the increase in untied funds from net indivisible pool of taxes ( from 32percent to 42percent), as a result of the 14th Finance Commission.However, the opponents of the GST argue that, the voting pattern in GST council is not completely based on economics. The purpose of the GST Bill is to concentrate on manufacturing and achieve excellence so that the same product is not manufactured locally with sub-optimal efficiency in every state for tax reasons.That being the case, it is natural there are going to be only a few manufacturing states while the rest will be consuming states.To have a council where the manufacturing state has one vote whereas all other states, likely consumers, also have a vote each is unfair.Of course consumers will vote in their own interests.“Make in India” Programme is focused for strengthening and protecting the domestic industry from foreign import. Likewise, state governments have to protect local industry and employment. For this objective lesser sales tax and other incentives is needed for helping local producers. But the right of state governments for variable taxation will end with the introduction of GST regime.Further, economists argue that taxation powers are not only a measure of resource mobilisation. It could be used as a tool to control and restrict the consumption of some goods for social good.( For example, Tobacco products generally attracts huge tax rate as a measure to control the consumption on health grounds. Here tobacco producing States argue for lesser taxes for maximum sales and the Consumer States will demand for a leverage for fixing higher taxes.)Health concerns ratify the higher rate of tax on tobacco. Now, this can be a tricky situation for the centre as to whose interests it should protect.Likewise, if a state government needs an additional resource mobilisation for facing a natural calamity, it cannot decide for any special levy.Swachh bharat and other Central schemes can only be decided and used by the Central Government.The GST will take away the rights of states to decide taxes according to their socio-economic situations. The situation in Kerala is quite different than the situation in Tamil Nadu or Assam or Bihar or West Bengal. Each state has its own socio-economic-political reasons to decide the type of tax to be levied.Therefore, the experts argue that the veto power given to centre in the GST council is undemocratic. They opine for a more flexible weights based voting pattern and reduction in the weightage of the centre’s vote.Hence, there has to be more consensus on the structure, pattern and working of the GST council.The term ‘Cooperative Federalism’, sums up the ideology that would successfully define this evolution: Together they stand and divided they will fail.In this, the recommendations of FFC, GST and other policies on the anvil are only stepping stones. Evolving institutions such as the GST Council and the revived Inter-State Council will be critical in overseeing this transition with minimal hindrances; state chief ministers are already equal partners in the governing council of NITI (National Institution for Transforming India) Aayog, which has replaced the Planning Commission.———————————————————————————————————————————Advantages of GST For business and industryEasy complianceA robust and comprehensive IT system would be the backbone of the GST regime in India. Therefore, all tax payer services such as registrations, returns, payments, etc. would be available to the taxpayers online, which would make compliance easy and transparent.Uniformity of tax rates and structuresIndirect tax rates and structures would be uniform across the country, thereby increasing certainty and ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business.Removal of cascadingA system of seamless tax-credits throughout the value-chain, and across boundaries of States, would ensure that there is minimal cascading of taxes. This would reduce hidden costs of doing business.Improved competitivenessReduction in transaction costs of doing business would eventually lead to an improved competitiveness for the trade and industry.Gain to manufacturers and exportersThe subsuming of major Central and State taxes in GST, complete and comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services.This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.Further, due abolition of multiple taxation, the warehousing practices adopted by large industrial houses are expected to come down. This would boost ancillary units, especially in manufacturing, as the large industrial houses will freely contract out the fabrication to vendors due to reduction in operational cost as a result of GST.This will provide the adequate thrust and driving force for the success of Make in India and Skill India.———————————————————————————————————————————Advantages of GST For Central and State GovernmentsSimple and easy to administerMultiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.Better controls on leakageGST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.Higher revenue efficiencyGST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.———————————————————————————————————————————Advantages of GST For the consumerSingle and transparent tax proportionate to the value of goods and services:Due to multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages of value addition, the cost of most goods and services in the country today are laden with many hidden taxes. Under GST, there would be only one tax from the manufacturer to the consumer, leading to transparency of taxes paid to the final consumer.Relief in overall tax burden:Because of efficiency gains and prevention of leakages, the overall tax burden on most commodities will come down, which will benefit consumers.———————————————————————————————————————————-Possible challenges in implementing the GST:GST Rate:Although a GST council is expected to work towards fixing a GST rate, it will be quite challenging to reach a consensus on the uniform rate of taxation. The challenge is further compounded by the lack of precedent on this front earlier.Producing and consuming states might have different viewpoints regarding rate of taxation. (For example producing states like Gujarat and Maharashtra might want low taxation on manufacturing of cotton textiles related goods, and consumption states like Haryana, Uttar Pradesh might want high rate of taxation on retail sales of these goods leading to conflict).Compensation to States:The revenue foregone by the states as a result of transition to GST will be compensated by the Union government. However, there is no fixed formula or method on reaching an exact figure.The negotiations may have political overtones and could be a challenging task for the union government.Accounting Systems:The cadre of Chartered accountants, Tax consultants, Tax bureaucracy and the like need to be trained on a new accounting system. This will require a lot of technological and institutional capacity buildingThe retailers, whole sale merchants, small general store owners and the various stakeholders also need to transit towards a new system of accounting. This system may pose significant challenges specifically to small traders as they generally are not used to a robust account keeping system.———————————————————————————————————————————Other challenges:Cess ( education, Krishi Kalyan, Swatch Bharat) and surcharges charged by centre are currently not part of GST. States might have an issue over this.Further, GST will not apply to Petroleum crude, High speed diesel, Motor spirit (petrol), Natural gas, Aviation turbine fuel. These have a very high interconnectivity with both manufacturing and service costs which might hinder seamless application of GST across sectors.

(This is a very long story and isn’t connected to religion. Bear with me…)Indeed I do. My last marriage lasted 49 weeks. I’d been single for 10 years after the death of my first wife. I joined a dating site and met someone who lived not too far away. We met, clicked and got engaged after 4 months. 4 months later she, along with her three daughters (two (19 and 18) from her first marriage, one (8) from a long-term relationship) moved into my house where I lived with my youngest son (16). We got married 4 months later, one year to the day that we first met.During the period before they moved in, I bought a new (to me) car. Her’s was old and a bit battered, so she sold it and I transferred my old car, complete with personalised plates in memory of my first wife, to her.Her eldest daughter was a lazy bitch. Hadn’t worked since leaving school at 16, and signed on (the dole (if you’re from the UK), welfare (US)) when she felt like it. I found her end of year end-of-year certificate from the benefit office (I wasn’t being nosey; she’d thrown it out and it was in the recycling bin) and discovered that in the tax year before they moved in, she’d signed on for a total of 7 weeks. In one year. She sponged off us and it got to the stage where I didn’t want her around any more. 3 months after our wedding, she moved in with her dad. (By all accounts, he was a lazy bastard too).The middle daughter wasn’t working when they moved in although she started college the month after. She started doing a 2-year photography course. She was a very good photographer - she could take it up as a career. After 12 months, she jacked the course in, but at least had the decency to claim benefit. She had (and probably still does have) major psychological issues.The youngest daughter was a typical “mummy’s girl”, yet the one I seemed to get along with best. At least to start with.Things were a bit tight, money-wise as we were both in low paid jobs. I worked full-time for minimum wage, she worked part-time but at least got overtime reasonably regularly. I hadn’t realised how tight things were. I’d never had any debts since my wife died. Always had money in the bank, no overdraft and a credit card that was settled in full each month. We occasionally dipped into the overdraft and the credit card balance started building up.Things were a bit slow in work (I worked in retail and the business was seasonal in some respects). My boss said that he might have to reduce my hours. Not exactly what I needed. I came up with an idea on the spur of the moment which meant I’d go self-employed but that my boss would sub-let work to me (might be hard to understand if the work was seasonal but trust me on this). I had to buy equipment to start my own business so I went to the bank and took out a loan to buy the equipment and decided to go a bit further and borrow enough to clear the overdraft and the credit card and consolidate the debt into one loan.My new role meant I worked long hours but it was a necessity. Didn’t matter to me that much - I was working at home anyway. I didn’t realise it at the time but she obviously wasn’t entirely happy with me doing it. My ex-boss paid my invoices on 30 days so for a month we had less to live on than before, and this was the month before Christmas 2011. Not ideal..We got through Christmas and had went away in early January 2012 (the holiday had been booked for nearly 12 months). Me & her, the middle and younger daughters, my youngest and one of his mates and my eldest and his fiancée shared a villa. My best mate, his wife, and his two sons were in another villa a short distance away. We used both cars to go away. She and her two left before me as I had to finish some work off (which didn’t please her) but she was meeting up with my friend and his wife and was going to follow them. I went with my youngest and his mate and knew the way.We arrived around 5 minutes apart but she didn’t seem pleased to see me. My mate noticed it straight away and asked quietly if everything was ok. I told him we’d argued earlier on in the week but I thought we were fine. How wrong I was…The day after we got there everyone apart from my eldest and his fiancée and her middle daughter went swimming. After a while we went our separate ways - I met up with my sons and she went back to our villa. An hour or so later we headed back too. My eldest asked me to look at something on his laptop. He didn’t really get along with the middle daughter and didn’t trust her (because of something I’d told him) and when we’d all gone out in the morning he’d left his laptop on and set the camera to record video. Turns out it was a smart move.At some point, the daughter had tried to get in his bedroom when nobody else was around. You couldn’t see her face on the video but you could see the clothes. She was only in the room briefly but she obviously saw the laptop recording and beat a hasty retreat. My son asked what he should do. I said he should confront her (something that he’s not normally comfortable with).He asked her what she’d been doing in his room. She didn’t even look at him and carried on doing her word puzzles. He asked her again - she still ignored him. It was obviously the final straw for the family. My wife and her daughters stormed out of the villa. I assumed they’d gone to calm down and be back later. When 30 minutes had passed and she’d not returned I began to wonder. I walked to the car park and found her car missing. I ran back to the villa, threw everything I could into my suitcase and took my youngest and his mate and headed home.When I got there, she’d been and gone. A neighbour said she’d seen her carrying lots of bin liners out of the house - I’d checked the wardrobes and found a lot of clothes missing, as well as the cat. I wasn’t bothered about that, but I needed to know what was happening with my marriage. I tried calling her but her phone went to voicemail. I eventually got a text a couple of hours later. She’d gone to her sister’s about 20 miles away, “to cool down” in her words. She asked me not to ring or text her and that she’d be in touch when she’d had chance to think.On the Sunday I was looking through some of her stuff she’d left behind. I needed to know if there was someone else. What I found out shocked me to the core to say the least.In her handbags I found two receipts. In her haste to raise extra funds before Christmas, she’d pawned her engagement ring, followed two days later by her wedding ring. The money she got in total was less than I’d paid for the cheaper of the two rings. I didn’t realise she was that desperate but now I knew my marriage was over and had been for the previous four weeks. I obviously kept that info to myself.I knew she was an undischarged bankrupt. To build up her credit rating, she’d managed to get a credit card which was tailored to people in her situation; low credit limit, higher than normal interest rate (around double the usual). She’d started off at the lowest limit £400 but because she’d managed to clear the balance off for 3 consecutive months, they’d increased it. She was now at £1500 and had actually managed to exceed that by £20 or £30 (by missing the payment in December and having a missed payment fee added to her balance).It was only upon further inspection of my bank and credit card statements that I realised that she’d been paying her credit card using money she’d drawn out on mine! She had also been giving the daughter who had left home some money. I worked that out from seeing where she’d been spending money on the days that she met up with her before going into work.That was it. I went through everything she’d left behind. I found that she was 3 months pregnant with her eldest when she’d married her first husband. I didn’t have a problem with that but she’d never mentioned it. She didn't need to, of course but I found it strange. I also found other paperwork revealing her past financial issues…On the day she moved in with me, she should have been in court. She had an unpaid council tax (don’t know the US equivalent) bill for the whole of the financial year before we met. She didn’t go to court. That particular bill (I found the invoice from the council) showed her discount for ‘single adult occupancy’. What she’d done was to tell the council that her eldest had moved out on the day she turned 18 (how convenient). I found her current bill from her old council that again showed single adult occupancy, coincidentally from the day that her middle daughter turned 18. Trouble was, on the day I met her, and the day she moved in with me, both daughters were still living with their mother. When she moved in with me, I told our council that I was no longer entitled to the single occupancy reduction and paid the higher rate.I also found a water rates bill from her previous address. She’d not paid that for the full year either. Oh dear… This was just the kind of stuff I needed to get payback for the debts she’d left me with (over £20k). OK, it might not amount to much but it was a start. I moved all of her stuff into our conservatory so that it would all be in one place when she finally called to collect it.Two weeks later she managed to get herself and the middle and younger daughter in a women’s refuge. Quite how she did that I don’t know. The refuge is for battered women but I’d never laid a finger on her (and never had or will to a woman). She kept telling me (via her sister who was acting as a go-between) that she was waiting to be rehoused. A few weeks after that a lifelong friend of mine told me she’d seen “my” car not far from where she worked. She knew it was mine because of the distinctive registration plate.I got a friend of mine to drive me round that way at night so I could see for myself. I couldn’t go in my own car as it was stood out like a sore thumb - very distinctive colour scheme and very loud exhaust, so we went in my friend’s very nondescript Ford. Sure enough, there was my car.I kept pestering her sister asking when my darling wife was going to be rehoused but she kept stalling me. She eventually texted me that she’d finally got a place and we agreed to meet to talk on Friday. She told me she’d tell me about where she was living when we met up. She didn’t tell me where the house was though. She said we could meet one morning before she went to work. She texted a couple of days later to say she’d been called into work early so we only had about an hour to talk. I thought I deserved more after 8 weeks so I decided in advance that I wasn’t going to be there and force her to rearrange.Her sister knew that I wanted the registration plates off my car so through her, I made arrangements. What I’d need to do was to get the car in my name, get the plates off then reregister the car with its original plates and transfer it back to her. Trouble was, she couldn’t find the V5 (pink slip) for the car. A quick check on the web told me what I needed to do. If she agreed to the first part (transferring the car to me) she wasn’t going to get the car back. I already had a plan for that which involved me leaving her stranded 15 miles from home. Sadly, I never got to do that.She went to the “meeting” but was obviously waiting alone. She texted me to say that she was sorry but had had to leave to go to work and would see me when she came to collect her stuff on the following Sunday. I thought “oh no you don’t. Your sister and brother-in-law (both of who I got along with really well) will be here and I’m not going to discuss our personal lives in front of them” so I texted her to ask if we could meet beforehand to talk.She made excuses that she’d be moving in on the Saturday and that she’d be too tired to meet up so she’d see me on Sunday as planned. I tried to reason with her but she was having none of it. I texted her a number of times during the day without reply. Eventually I called her bluff:“Look, I know you’ve moved into your house (I gave her the name of the road but not the house number, although I could have done. Not just because I’d been outside (I didn’t tell her) but I found it online in a 30-second search). You’ve been in a couple of weeks. “M” (she’d met my friend a few times) has seen the car at various times of the day so I know you’ve moved in. Please meet up with me before you collect your stuff on Sunday.”She came back “Doesn’t matter about my stuff.” Had I misjudged her? I sent her sister a text saying that she thought I’d been messing her about and had told me that it didn’t matter about her stuff. I said that I was happy to dispose of everything she’d left behind but I’d found lots of family photos of her and the kids, plus photos of her mum who had died before we met, and a particular piece of jewellery that I knew belonged to her mum and was very special to her. I said that I was sure she’d want to have those things so could she let me know what she wanted to do with them?5 minutes later I got a text: “Hi, we can meet up next Thursday and talk, then I’ll collect my stuff next Saturday if that’s ok?” She was being very smart for a change. I replied “Sure, no problem.” We met up as planned and talked and she told me why she’d left. We talked some more then I casually mentioned about the car. She said that she’d have to look into getting a replacement V5 but I told her I’d already found out what to do and had the forms with me, and would she like to sign them now so we could get it sorted? I said it’d be one less thing for her to worry about. She said “Yeah, ok.” I was trembling as she signed the form and I was hoping she wouldn’t notice.After we went our separate ways I returned home, put the signed form in an envelope and sent it off to the Vehicle Licensing Agency and sent it recorded delivery. I wanted to make sure it got there safely. As soon as it was signed for I knew the car was mine again. The V5 was going to be returned in my name - she hadn’t known what she was signing (tip: always read the small print when dealing with your soon-to-be-ex).She collected her stuff on the Saturday and how I managed to hide my smiles behind my cunning plan I’ll never know. We were meant to be staying friends after she’d collected her stuff but a few hours later she told me to stay away and only contact her if I really had to. She said she’d be in touch when the paperwork came back and hand the car over to me. As it turned out, her sister dropped the car key at my house a week later but didn’t bother to knock - she just pushed it through the door.Time for me to put part 2 of my plan into action. Because she’d had very little (or no) internet access after leaving me, she had no way of knowing that I was checking her emails (I still needed to know if anyone else had been involved (there hadn’t been)) - she’d given me her password in the past so technically I wasn’t hacking into her account. I didn’t act on any of the info I found in her mails - I was only reading them (then marking them as unread).She’d managed to get a second credit card after she’d left, and was racking up other debts too. It seemed like she was trying to match the debt she’d left me with.I rang up her old council and told them about the court summons. I told them that she’d been falsely claiming single occupancy when in fact she’d had her daughters living with her. I also gave them her new address so they could get in touch with her there. I also told them that her eldest daughter had moved in with her dad (I gave them the address as we’d picked her up from there a couple of times) and I suspected that he wouldn’t have told them she’d moved in I then rang the water company and told them the same thing.I also rang our own council and told them she was probably claiming single occupancy (I knew she was; the website I found her address on listed other adult occupants. There weren’t any.). They asked why I thought that. I told them she had form. They promised to investigate. They obviously did because when I checked the website a couple of months later, both the elder daughters were listed as living there.I got a phone all at home one afternoon. I answered and it was an automated voice asking if <name> was there and if so, press 1. I wasn’t sure what name the voice said but I thought “if you’re ringing me I sure as hell want to know.” A human came on the line and asked to speak to <name>. The name he gave was her previous married name - she’d not even changed her details with them.I said she’d left and didn’t live here any more. “Not to worry, I’ve got other phone numbers for her. I explained that if they were (I gave them her old home number and her mobile she’d had while with me) then not to bother. You could hear the disappointment in his voice. “But I can give you her current address if that’s any help?” I could hear the excitement in his voice. He thanked me.A couple of days later when I checked her mail, she’d sent an email to the company who’d called. “You’ve written to me in my previous name and I don’t know what it’s about. Can you call me on this number to discuss it please?”So within 5 months of leaving me with hefty debts, she accrued enough of her own and I’d managed to add quite a considerable amount onto that, as well as some for her ex-husband for good measure. Boy did I feel good! (She changed her email password not long after. She must have been suspicious.)So do I believe in karma? Hell yeah. My son and his band had written a song called Karma not long before she left (it’s on YouTube if you want to look for it). It somehow seemed prophetic…(I said at the start it was a very long story……)

You will be as surprised as much I was ,if you know how Dr.Ambedkar was instrumental in the following benefits,which all of us are enjoying right now . We have always thought that Constitution of India is his only contribution,which is not at all correct."Right to Vote" ( Equal for all Women and Men in India ) ie 'Adult franchise' was given by Dr.Babasaheb Ambedkar.25th January is observed as the National Voters Day in our Nation. Well...!!! Firstly I would like to say one thing, atleast to spread something awareness about our Constitutional right ( Article 326) ie " Right to Vote" to some people.Now all Indians have right to vote without bias in gender or caste or class or literacy or religion. It was "Founding Father Of Modern India" Revolutionary Dr.Babasaheb Ambedkar who voiced as the first person in India for the 'Universal Adult Franchise' before the Southborough Commission. Later before the Simon Commission for all Indians without bias in gender, Caste, Class, literacy and religion. I don't know how many Indians know, it was because of Dr.Babasaheb Ambedkar who conferred the fundamentals of democratic principle 'Adult franchise' in the Indian social reality ie right to vote to every Indian without any discrimination through the Indian Constitution. For this, Dr.Babasaheb Ambedkar faced the radical problem from Sardar Vallabhai Patel.Even I don't know how many Indian Women's know the contribution of Dr.Babasaheb Ambedkar who fight for equal rights for women and for their voting rights. Today Our constitution granted voting rights to all Indian women as a right because of him. But before Independent India, it is not easy task for everyone 'right to vote' even men also. Mostly the Right to vote was given only to those the rich, the landed and the tax payers. Some people may claim Montagu–Chelmsford Reforms granted votes to Women. But it was under condition ( like man) to some women in province only not for whole part in India.Maternity Benefit Act:I don't know how many Indian women knows the contribution of Revolutionary Dr.Babasaheb Ambedkar's major role for the Maternity Benefits bill in the Bombay legislature in July, 1928 itself for the factory women workers. In fact it was the first Maternity Benefits Act passed in India in 1929 by the Bombay legislature.On this regard he said, "I believe that it is in the interests of the nation that the mother ought to get a certain amount of rest during the pre-natal period and also subsequently. I am prepared to admit this fact because the conservation of the people's welfare is primarily the concern of the Government. And in every country, therefore, where the maternity benefit has been introduced, you will find that the Government has been subjected to a certain amount of charge with regard to maternity benefit. I think, therefore, the benefits contemplated by this bill ought to be given by this Legislature to the poor women who toil in our factories in this Presidency."Subsequently the Madras Maternity Benefit Act was passed by the Madras Legislature Coucil in 1934 and subsequently in other provinces of India.As a Labour Minister in the Viceroy executive council between 1942 and 1946, Dr. Babasaheb Ambedkar was instrumental in bringing the Mines Maternity Benefit Bill for women in all over India. Under this act, a woman working in the mine is entitled to maternity benefit for a period of 8 weeks. This period of 8 weeks is divided into two parts of four weeks each, one part preceding delivery and another part succeeding delivery.Later all the acts of Maternity Benefit of various states were repealed and a common Maternity Benefit Act-1961 was adopted by the Central Government for all states in India.2) Equal pay for equal work irrespective of the sex:Revolutionary Dr. Babasaheb Ambedkar was the first person who brought "Equal pay for equal work irrespective of the sex" in India in terms of Industrial workers as a Labour Minister in the Viceroy executive council.On this regard he said, "We have also taken care to see, and this is an important point, that women shall be paid the same wages as men. It is for the first time that I think in any industry the principle has been established of equal pay for equal work irrespective of the sex." ( In Tamil: "ஆண்களுக்கு அளிக்கப்படும் அதே ஊதியம் பெண்களுக்கு வழங்கப்பட வேண்டும் என்பதில் நாங்கள் கவனமாக இருந்தோம். இது ஒரு முக்கியமான விசியமாகும். பால் பாகுபாடின்றி சம வேலைக்கு சம ஊதியம் என்னும் கோட்பாடு வேறு எந்த தொழிலும் இல்லாதவாறு இத்தொழில்தான் முதல் முறையாக நிலைநாட்டப்பட்டது" )While drafting the Indian Constitution, Dr. Babasaheb played major contribution for embodied the Article 39(d) relates the state to strive for securing equal pay for equal work of both men and women in the Part IV of th directive principles of the State Policy.“Saviour Of Labours Rights in India” -- Revolutionary Dr.Babasaheb Ambedkar. Broad your knowledge.If there any person who secured the rights of Labours in India, the person was none other than “Founding Father of Modern India” Revolutionary Dr.Babasaheb Ambedkar. Of course today there are thousands of labours leaders in India. But without Dr.Babasaheb Ambedkar at least whatever so today the rights secured by the Labours in India would be only question mark. If Dr.Babasaheb born in any other nation, then concern nation can pride him and has provided countless awards for his contribution in the various field to the nation. He is one of the person in India with multi dimensional. After all he was born in the land of the most Congenital Casteist idiots are living in the world so called my nation ‘India’. We can not expect anything from these mental culture nation. These mental Indians only want the outcome, but never give credit to the person. Shame on you all Casteist mental Indians.Anyway as an Indian and a youth of this nation, I am very proud to share about what Dr.Babasaheb did to the Labours as a Labour leader and as the Labour Member of the Viceroy’s Executive Council between 1942 and 1946. He sworn as the Labour Member of the Viceroy’s Executive Council in July 20th, 1942. Be Patience and read the whole article.1) Reduction in Factory Working Hours (8 hours duty):Today the working hours in India per day is about 8 hours. Really I do not know how many Indians know, Dr.Babasaheb was the Saviour of Labours in India. He brought 8 hours duty in India and change the working time from 12 hours to 8 hours became a light for workers in India. He brought it on the 7th session of Indian Labour Conference in New Delhi, November 27, 1942. The Indian Labour Conference, consisting of the representatives of Central and Provincial Governments, important states and employers and workers organisations unanimously supported the principle of the 48-hour week in India's factories at its meeting.The Text of speech of Dr. Babasaheb, "It emphasised that the present was an opportune moment for taking up this question because there was a need for giving relief to factory workers. Moreover, shorter hours would lead to greater employment. The memorandum made it clear that the reduction in hours should not be accompanied by any reduction in basic wages or dearness allowances unless there was a fall in prices"2) Tripartite Labour Conference:On August 7, 1942 he called for the Tripartite Labour Conference in New Delhi. The objects were namely, the laying down of a procedure for the settlement of industrial disputes and the discussion of all matters of All-India importance as between Labour and Capital. The great achievement of the Tripartite Conference is the fundamental change it has brought about in the outlook of Government and of Employers and of Employees on labour problems, Establishment of Employment Exchanges, and Collection of Statistics under the Industrial Statistics Act.The Text of speech of Dr. Babasaheb,"I do claim credit for the Tripartite Labour Conference, that, if we have done nothing more, we have at least done one thing, namely, to induce, if not to compel, the representatives of employees to meet the representatives of employers and discuss matters of the utmost and gravest importance."3) Industrial Disputes:Dr. Babasaheb Ambedkar was instrumental in set up the two bodies 1) Plenary Conference, and 2) Standing Advisory Committee to discuss industrial problems of Labour Welfare both in their legislative and administrative aspects and also to advise the Government of India as to the most satisfactory line of action in dealing with those problems.4) Dr.Babasaheb framed many laws for Women Labours in India:1. Mines Maternity Benefit Act,2. Women Labour welfare fund,3. Women and Child, Labour Protection Act,4. Maternity Benefit for women Labour,5. Restoration of Ban on Employment of Women on Underground Work in Coal Mines,6. Equal pay for equal work irrespective of the sex: On this regard he said, "We have also taken care to see, and this is an important point, that women shall be paid the same wages as men. It is for the first time that I think in any industry the principle has been established of equal pay for equal work irrespective of the sex."5) Compulsory Recognition of Trade Unions:Indian Trade Unions Act was enacted in 1926. This act helped only to register the trade unions, not approved by the government. On 8 November, 1943 he brought the Indian Trade Unions (Amendment) Bill for compulsory recognition of trade unions. The Bill had three important features. They are to compel an employer to recognise a trade union, to imposes certain conditions on a trade union in order to make the trade union, to make non-recognition by an employer of a trade union, which has observed all the conditions prescribed in this measure and which has therefore qualified itself for recognition, an offence which is made punishable by law.6) Employment Exchange in India:Dr.Babasaheb was instrumental in bringing the establishment of employment exchanges. The Employment Exchanges was set up to helped the resettlement and employment of demobilised Services personnel and discharged war workers during the transition period. It also helped the mutual benefit to employers and employment-seekers and will ensure satisfactory distribution of manpower among various branches of production.7) Employees State Insurance (ESI):ESI helps the workers with medical care, medical leave, physically disabled during working injuries as compensation Insurance for providing various facilities. Dr.Babasaheb enacted and brought it for the benefit of workers. Actually India only brought ‘Insurance Act’ as the first nation among the East Asian countries. Credit goes to Dr.Babasaheb Ambedkar.8 ) Finance Commission of Indian reports:The original source of reference for all the Finance Commission of India reports in a way, are based on Dr.Babasaheb’s Ph.d thesis, "The Evolution of Provincial Finance in British India", written in 1923. The man who started the provision for finance commission every 5 years in the Indian Constitution was none other than Dr. Babasaheb Ambedkar.9) Reserve Bank of India:The Reserve Bank of India was conceptualized based on the guidelines presented by Dr. Babasaheb to the Hilton Young Commission in 1925. His Ph.D thesis, "The Problem of the Rupee- Its Problems and Its Solution” was the reference tool and guidelines for the RBI Act 1934.10) Minimum Wages:For fixing minimum wages for labour, Dr. Babasaheb Ambedkar was instrumental in drafting legislation on November 28, 1942.11) Coal and Mica Mines Provident Fund:* At the time, Coal Industry played a vital role in our country’s economy. Due to this, Dr.Babasaheb enacted the Coal Mines Safety (Stowing) Amendment Bill for the benefit of the workers on January 31st, 1944.* On 8th April 1945, he brought the Mica Mines Labour Welfare Fund which helped the workers with housing, water supplies, education, entertainment, improvement of educational facilities and standards of living among the workers, including nutrition, amelioration of social conditions and the provision of recreation and transport facilities, the improvement of public health and sanitation, the prevention of disease, the provision of medical facilities.12) Post-war Development of Electric Power in India:For the problems relating to the post-war development, Lord Linlithgow was set up the Reconstruction Committee of Council under the chairmanship of J. P. Srivastava. The Reconstruction Committee of Council was set up five different Reconstruction Committees. Among these committe, (Reconstruction Policy Committee) Public Works and Electric Power was under the chairmanship of Dr. Babasaheb. Problems relating to the post-war development of electric power in India were discussed by the Reconstruction Policy Committee. This Committee studied the problems connected with electric power and to make a recommendation as to the best way of solving them.Dr. Babasaheb emphasized that the country needed “cheap and abundant electricity”, without which no effort for industrialization could succeed and development of irrigation and electric power were essential to raise agricultural productivity.Dr. Babasaheb was instrumental in creating the department of power and advocated autonomous state electricity boards. He was also of the opinion that the central government should have the option to participate directly in the production and supply of electricity. In the early 1980s the concept of regional grids which was suggested by Dr. Babasaheb, was being extended to the creation of national 'Grid System'. His initiatives subsequently led to the creation of a Power Supply Department at the Centre.On October 25, 1943 at New Delhi he said, "I emphasise these considerations because what India wants is an assured supply of power, cheap power and abundant power." He added electricity should be a purely provincial subject. Further, "I make a few observations pointing out the significance of and the ultimate objective that lies behind the need for electrical development in India ? It is necessary that those who are placed in charge of the subject should have the fullest realisation of its significance and its objective. If you agree with me in this I will request you to ask yourselves the question, ' Why do we want cheap and abundant electricity in India ? ' The answer is that without cheap an abundant electricity no effort for the industrialisation of India can succeed. This answer brings out only a part of the significance of the work this Committee has to undertake."13) Indian Statistical Law:In 1942, Dr.Babasaheb Ambedkar passed the Indian Statistical Act. Later DK.Paisendry ( Former Deputy Principal, Information Officer, Government of India) said in his book, without Dr.Babasaheb’s Indian Statistical Act he could not formulated the Labor conditions , their wage rates , other Income , Inflation , debt , housing , employment , deposits and other funds , labour disputes.14) Labour Welfare Funds:Dr.Babasaheb set up an Advisory Committee to advise on matters arising out of the Labour Welfare under B.P.Agarkar. Later he promulgated it on January, 1944.15) Technical Training Scheme and Skilled Workers:He was instrumental in set up the best Technical Training Scheme for Workers in India. On August 24, 1944 in Calcutta, " No plan for the future development of the country can be deemed to be complete which does not provide for technical and scientific training. This is the age of Machine and it is only those countries in which technical and scientific training has risen to the highest pitch that will survive in the struggle that will commence when the war is over, for maintaining decent standards of living for their people. The Technical Training Scheme not only maintained but extended all over the country and become a permanent part of the country's educational system".16) Foundation for Water resources and Electricity development in India :Dr.Babasaheb Ambedkar laid the foundation for water resources and electricity development, the two sectors which are so crucial for the development of India when he was Member, Labour, Irrigation and Electric Power Department in the Executive Council of the Viceroy during 1942- 1946. His major achievement was the establishment of two technical organizations, presently known as ‘Central Water Commission’ and ‘Central Electricity Authority’, that have contributed for the development of irrigation and power in the country.The proposal for creation of Central Irrigation, Waterways Advisory Board was approved by Dr.Babasaheb in September 1944. Subsequently, it became Central Waterways, Irrigation, and Navigation Commission (CWINC) and was approved by Dr.Babasaheb in April 1945. It became Central Water Power, Irrigation and Navigation Commission (CWPINC) on 16th January 1948 and subsequently it became Central Water and Power Commission (CWPC) in April 1951. It was bifurcated into Central Water Commission and Central Electricity Authority in October 1974.He only created the Central Technical Power Board (CTPB) on 8th November 1944 for power system development, hydro power station sites, hydro-electric surveys, analysing problems of electricity generation and thermal power station investigation which was subsequently merged with CWPINC and became Central Water and Power Commission (CWPC) in April 1951.He laid the foundation for the development of infrastructure in India such as electric power, irrigation, communication, roads and transport services and technical manpower were treated as prerequisites for industrial and agricultural development. He suggested interlinking of major south Indian rivers. He was man of Vision and foresight. While drafting the constitution of India, he has not put water resources and management entirely in the state list but he had concluded this subject under the provision of central control.17) Instrumental in creating the Multi Purpose River Valley Projects and Large Dam Technologies in India:Dr.Babasaheb Ambedkar who was the Instrumental in creating the Multi Purpose River Valley Projects and Large Dam Technologies in India. If there any person who played the most central role in introducing large dam technologies and Multi Purpose Projects into India, the person was none other than Revolutionary Dr.Babasaheb Ambedkar. According to Petty minded Indians, Dr.Babasaheb is mostly related only with two things. One is ‘Architect of Indian Constitution’ and other as the leader of some particular section. But “Founding Father of Modern India” who contributed in the various field to our nation is totally ignored and hiding.After all how many Indians know Dr.Babasaheb was instrumental in creating and outlined the projects like,1) Damodar Valley project ( the first multipurpose river valley project in India ) in 1944 on the lines of Tennessee Valley Authority,2) Bhakra-Nangal dam ( India's biggest multipurpose river valley project, Highest gravity dam in India ),3) The Sone River Valley projects and4) Hirakud dam ( Longest dam in India )Babasaheb introduced the idea of establishment of Multipurpose river projects in India who was influenced on the lines of Tennessee Valley project. He was the 1st person in India has make effort for the establishment of Damodar Valley project. He was the pioneer of Multipurpose river projects in India.a) Damodar Valley project:Damodar valley is know as 'Sorrow of Bengal' because of the problems of flooding. To tackle the problem Babasaheb had entrusted the work of planning and designing to Central Power Board set up the machinery and directed the planners, engineers who executive the plan prepared under his guidence. Till 1946, the responsiblity for the Damodar Valley project was under Babasaheb. Afterwards the entire work for the dam was given over to Damodar Development Corporation.Here I just extract the address speech of Dr.Babasaheb before the representatives of Bengal and Bihar Governments at a Conference held in Calcutta on January 3 , 1944 to discuss the means and methods for developing Damodar Valley as a Member, Labour, Irrigation and Electric Power Department in the Executive Council of the Viceroy. He said, "The Damodar project must be a multi-purpose project. We intend that it should not only deal with the problem caused by floods, it should also provide for irrigation, electricity and navigation. Along with the question of a site, these matters have also to be examined."On April 23 and 24, 1945 at New Delhi under the Chairmanship of the Dr. Babasaheb, it was Rs. 55 crores recommended to Damodar River Project for starting immediately the construction of the first dam (at Tilaiya). After considering the reports of the central Technical Power Board and the advice of the Tennessee Valley Authority engineers, Ross Reigel and Fred C. Schlemmer, and their associates, Rai Bahadur A. N. Khosia and Mr. M. Narasimhaiya, Chief Engineer, Mysore State, the conference was convinced-of the advisability of pushing forward as rapidly as possible the scheme as a whole. It has accepted the proposal that the dams across the Barakar, tributary of the Damodar, should be at Tilaiya (near Kodarma) and at Maithon, just above its confluence with the main river.b) Multi-purpose Plan for Development of Orissa's Rivers:In 1945, the plan outlined under the chairmanship of Dr.Babasaheb, it was decided to invest in the potential benefits of controlling Odisha rivers particularly Mahanadi for the multipurpose use to conserve water, serve irrigation, generating electric power etc., Mr.B.K. Gokhale, Adviser, the then H. E. to the Governor of Orissa, welcoming the plan outlined by Dr. Babasaheb Ambedkar to invest in the potential benefits of controlling Odisha rivers particularly Mahanadi for the multipurpose use to conserve water, serve irrigation, generating electric power etc., and said: " Orissa is perhaps the most backward part of India and no single project is likely to do more to improve the conditions of the people than the multipurpose development which we have under contemplation. He outlined the history of Orissa up to modern times. Orissa expected that the thought which had been given to planning and regional development would start her on an era of happiness and prosperity."c) Bhakra Dam project:A major initiative was taken by Dr.Babasaheb when he was member in-charge of irrigation and power during 1942-46 to take concrete steps to see that the Bhakra Dam project should be taken up on priority. An expert from the United States Bureau of Reclamation in 1944 was invited, who after examining the feasibility report recommended that the dam site was suitable for the construction of a dam with maximum reservoir level at 487.68m and suggested further exploration for foundation and abutments. This work was carried out during 1945-46, while Dr.Babasaheb was the Member of Irrigation of the Viceroy’s Council.18) Dearness Allowance (DA)19) Holidays with Pay for Factory Workers20) Health Insurance for Industrial Workers21) The Legal Strike.22) Provident Fund Act.23) Revision of Scale of Pay for Employees.Dr.Babasaheb believe that caste is not merely the division of labour but division of labourers based upon the graded inequality. Further in his ‘Annihilation of Caste’, Volume - I, Dr.Babasaheb Ambedkar Writing and Speeches, “ In no other country is the division of labour accompanied by this gradation of labourers. There is also a third point of criticism against this view of the Caste System. This division of labour is not spontaneous; it is not based on natural aptitudes. Social and individual efficiency requires us to develop the capacity of an individual to the point of competency to choose and to make his own career. This principle is violated in the Caste System in so far as it involves an attempt to appoint tasks to individuals in advance, selected not on the basis of trained original capacities, but on that of the social status of the parents. Looked at from another point of view this stratification of occupations which is the result of the Caste System is positively pernicious. Industry is never static. It undergoes rapid and abrupt changes. With such changes an individual must be free to change his occupation. Without such freedom to adjust himself to changing circumstances it would be impossible for him to gain his livelihood. Now the Caste System will not allow Hindus to take to occupations where they are wanted if they do not belong to them by heredity. If a Hindu is seen to starve rather than take to new occupations not assigned to his Caste, the reason is to be found in the Caste System. By not permitting readjustment of occupations, caste becomes a direct cause of much of the unemployment we see in the country. As a form of division of labour the Caste system suffers from another serious defect. The division of labour brought about by the Caste System is not a division based on choice. Individual sentiment, individual preference has no place in it. It is based on the dogma of predestination.”The speech delivered by Dr.Babasaheb Ambedkar, Member for Labour, at the first session of the Plenary Labour Conference in New Delhi, Monday, September 6 1944:"It will not be enough to make industrial development of India as our goal. We shall have to agree that any such industrial development shall be maintained at a socially desirable level. It will not be enough to bend our energies for the production of more wealth in India. We shall have to agree not merely to recognise the basic right of all Indians to share in that wealth as a means for a decent and dignified existence but to devise ways and means to insure him against insecurity."It is my humble request to those who read it all, please share to everyone. Again I hope it will change in the minds of Indians soon and broad their knowledge about him.*) Hindu Code Bill:Dr.Babasaheb Ambedkar resigned from the post of the first Law Minister of India when his noble 'Hindu Code Bill' a women's Rights for Indian Women dropped by then Prime Minister Nehru. But None of the women’s organisation talks about it. The contribution of Dr.Babasaheb for women empowerment in India is totally ignored and hiding. For three years, he fought to get the Bill passed. It was the greatest ever social reform in India. It is nothing but declaration of women rights. It spoke of giving back dignity to Indian women and giving equal rights to men and women. They are Rights to property, Order of succesion to property, marriage, divorce, guardianship. It was by any time a revolutionary measure and first step towards the recognition and empowerment of women in India. By these a women will have property in her own right and able to dispose of her property. The orthodoxy in the ruling party led by Shyama Prasad Mukherjee didn’t allow this bill to be passed. Even the women member Sarojani against for these women rights.