Practice of Previous Year Questions

Dr Awdhesh Singh, IRS (Retd.)

Director, Awdhesh Academy,

Former Commissioner, Customs & Indirect Taxes (Central Excise/GST)

Question 1

• What is meant by 'crisis of conscience'? Narrate one incident in your life when you were faced with such a crisis and how you resolved the same.

Answer by Sukant Sahoo

• Crisis of conscience can be defined as pinch of conscience of which we feel when we have done something wrong against our conscience.

• It is impossible to work according to conscience when you are surrounded by the corrupt people. At that time sometimes, we act against our conscience. And at such situations ,we feel guilty or uncomfortable about whatsoever we did.

• for example, some of my friends along with me have beaten the stray dogs. my conscience told me not to do such wrong deeds but with the peer, i act against the conscience. but then i realised that whatever was done by me is wrong so itried to resolve it by curing and feeding those dogs for next 1 years.

• however when we act against our conscience, the remorse feelings always harm us if not resolved, but when such action continues then we will not feel that conscience anymore.

Model Answer

• Crisis of conscience happens when we are worrying or feeling uncomfortable because we think that we have done something unfair or morally wrong. It is often reflected in the form of guilt or remorse. For example, when a person works in an organisation where corruption is prevalent, he may perform some corrupt actions. However, when he performs such deeds against his conscience, he feels guilty and suffers from the feeling of remorse.

• During my college days, I noticed that some students were scoring better marks by copying from each other. I was tempted to follow their path and started copying from others in our internal examinations. However, this habit gradually discouraged me from studying harder and my performance declined in studies. Soon, I was filled with remorse for following unfair means. I took a vow to never copy again and to focus on my studies. Thereafter, I performed better due to my sincerity and hard work. (156 words)

Question 2

• Integrity without knowledge is weak and useless, but knowledge without integrity is dangerous and dreadful.’ What do you understand by this statement? Explain your stand with illustrations from a modern context.

Model Answer

• Integrity means the quality of being honest and having strong moral principles that one refuses to change. Knowledge is power that can be used constructively or destructively. It is well known that all types of power tends to corrupt. If a person has honesty and integrity without adequate knowledge and skill required for his job, it is of little use. For example, writing an examination without copying or using unfair means is useless unless one has right knowledge of the subject.

• However, if a person has knowledge but no integrity, he is likely to misuse his knowledge to achieve selfish ends at the cost of the society. Hence, knowledge without integrity is dangerous and dreadful for the society. For example, if a government officer is honest but lacks knowledge, such an officer is weak and useless. However, if a government officer lacks integrity but has good knowledge of the subject, he may misuse his knowledge to engage in corruption and destruction of the government institutions. (164 words)

Question 3

• Which eminent personality has inspired you the most in the context of ethical conduct in life? Give the gist of his/her teachings. Giving specific examples, describe how you have been able to apply his/ her teachings to your own ethical development.

Answer by Nidhi

Model Answer

• I have been greatly inspired by Swami Vivekananda. He was not only a great scholar and saint in the modern times, but also a loving and compassionate human being. He put the interest of humanity above everything else and considered serving the people as a service to God. He taught us to be strong; to never be weak. He inspired people with the call, ‘Arise, awake and don’t stop until the goal is reached’.

• Swamiji asked people to respect their values and develop the self. He once said, ‘You have to grow from the inside out. None can teach you; none can make you spiritual. There is no other teacher but your own soul.’ I have learned a lot from Shri Vivekananda. I follow his teachings by serving the people as best as I can. I learned about Indian values and culture from him, and it makes me proud of my country. He has given me confidence to achieve great things in life through hard work, and by following ethical means. (171 words)

Question 4

• The current society is plagued with widespread trust-deficit. What are the consequences of this situation for personal and societal well-being? What can you do on a personal level to make yourself trustworthy?

Answer by Rohit Sain

1.TRUST means you believe in others ,you feel safe etc.

2.Trust -deficit means ,you don't believe to others

3.mistrust leads to separation, pain

4.example,a company(construction) huge fraud in society.he run away with your money and not complete your promise to build your home in low price.some more cases like vijaymalaya and nirav modi

5.corruption is major factor to make trust-deficit in society

6.some people cheated you ,after you can not trust to other ones

7.other example, girls are not safe in society(delhi,u.p. or other)

8.trust-deficit destroys humanity

one requirement is a moral system and legal system that severaly punishe fraud,deceptionand theft.

reduce corruption

Siddharth Verma

• Trust Deficit thrives on the feeling of insecurity leading to insecurity and thus completing the circle. It has widespread implications which include:

• Personal:

• a) Marriage: Increasing rate of divorces signifies the failure of the institution of marriage due to trust deficit.

• b) Family: Over-regulation by parents leads to exclusion of children from the very fabric of family, happens due to trust deficit.

• Society:

• a) Parochial interests when upholded by the leadership lead to trust deficit between communities, castes etc and thereby weakens the feeling of Nation in the boundaries of state. Example: Black Lives Matter, communal clashes etc.

• b) Trust Deficit between nations leads them to play a zero-sum game and thus sustaining commercial losses. It possesses a potential to fractionate the world into groups.

• On a personal level, listening to the voice of consciousness, abiding by the path of virtue ethics & deontology while executing responsibilities in public and relational ethics in private affairs along with ensuring transparency and accountability can increase trustworthiness.

Model Answer

• It is true that the current society is suffering from trust deficit since most people are selfish and think only about their own interests. When people don’t trust each other, they find it difficult to work as a team, work for a common goal and produce great results. When people don’t trust government organisations and public authorities, they don’t follow the law voluntarily or pay their taxes honestly. When people don’t trust the corporates, they don’t invest their money in businesses, and the development of the country suffers.

• A society devoid of trust suffers from internal conflicts and fails to achieve peace and development. The process of creating a society of trust starts with the self. We can make ourselves trustworthy by always speaking the truth, keeping our promises and always be the change which we want to bring in the world. When we consistently perform these acts in our personal and professional lives, we become trustworthy. (157 words)

Question 5

• Social values are more important than economic values. Discuss the above statement with examples in the context of inclusive growth of a nation.

Model Answer

• Economic development of a country is extremely important for the welfare of its people. Higher economic value is achieved by high growth of the GDP, better job opportunities and higher per capita income. However, social growth is achieved by providing better education, healthcare and social harmony. Human beings derive happiness only with the association and cooperation of the members of the society. A person or a society may become prosperous by following unethical means and exploitation of the weak. However, such economic growth is neither desirable nor sustainable.

• If people don’t grow together, they grow apart. When only a section of the society corners all the benefits of development, society becomes unstable and people are unhappy. The right approach is to plan for the development of all.

• Government of India has initiated many schemes like MGNREGA, Jan Dhan Yojana and Pradhan Mantri Awas Yojana, which seek to ensure growth of all the citizens. Inclusive growth leads to wider demand of goods and services in the nation and increases prosperity, social cohesiveness and harmony.

Question 6

• How could social influence and persuasion contribute to the success of Swachh Bharat Abhiyan?

Answer by Saurabh Jaiswal

• Social influence and Persuasion is an attribute that can intentionally or unintentionally, as a result of the way the changed person perceives themselves in relationship to the influencer. It is different from conformity, power and authority. These are fundamental functions of communication.

• The role of persuasion and social influence in the success of the Swachh Bharat Abhiyaan(SBA) is particularly important. The SBA was launched to accelerate the efforts to achieve universal sanitation coverage and to put an end to open defecation. Ending open defecation while on one-hand requires construction of toilets at mega speed, on the other hand it also requires persuading the households to actually use them. Sanitation in India is a behavioural issue which would require a change in mindset of people to adopt safe practices. For this, people need to be educated about the hazards of open defecation.

• Persuasive messages via television, radio, Internet or face-to-face communication featuring filmstars, sportspersons and other celebrities exhorting people to change their habits by explaining the damage of poor personal hygiene, littering and open defecation to health of all citizens can go a long way in causing a behaviuoral change.

Model Answer

• Swachh Bharat Abhiyan (SBA) is a campaign in India that aims to clean up the streets, roads and infrastructure of India’s cities, smaller towns and rural areas, particularly by eliminating open defecation through the construction of self-owned and community-owned toilets and by establishing an accountable mechanism of monitoring toilet use.

• The success of SBA depends on the active participation of the common people of India, which is possible through persuasion. Social influence operates when people imitate national leaders and popular personalities as their role model. Therefore, even the Prime Minister, Chief Ministers and celebrities from the film and sports world are campaigning for the SBA mission.

• The government is also imparting messages through different mediums like newspapers, television and social media to clean up our house/s and neighbourhood. People have also become more conscious about cleanliness and avoid throwing garbage in public places. Consistent persuasion has motivated the people of India to value cleanliness and keep their surroundings clean. (153 words)

Question 7

• Strength, peace and security are considered to be the pillars of international relations. Elucidate.

Model Answer

• The world has seen two world wars in the last century that led to immeasurable destruction of property and death of millions of people across the world. The world wars were followed by the Cold War between the United States and Russia for almost half a century. There had been many other small wars between many neighbouring countries across the world.

• In the modern world, each nation is independent and sovereign. Each nation decides what is in its best interest. The United Nations has played a significant role in bringing peace in the world, but it hardly has the power to stop the wars when powerful nations are the aggressors.

• It is, therefore, important that each nation takes care of its own security and protects its own interest individually or jointly with other nations. A single war can destroy the social, economic and political progress of a nation. Hence, nations must focus on building its economic and military strength to ensure peace, security and development for its citizen. (168 words)

Question 8

• The crisis of ethical values in modern times is traced to a narrow perception of the good life. Discuss.

Answer by Simran Singh

• From ancient to modern times, ethical values vary according to the ethical choices of society and their perception of a good life.

• In modern times, the lens of a good life is largely dominated by elements of the fulfillment of all desires, acquisition of wealth.

• This perception is a consequence of the widening sphere of modern social beliefs which equate good life with modern and materialistic luxuries harnessing negative values like greed, jealousy, etc.

• This leads to huge corruption levels, crimes, treacherous attitudes, all of which are caused by compromised ethical values.

• Also, this narrow perception is largely ruled by the principle of Egoism that lacks societal values. It constrains an individual to his comfort zone which hinders growth and development.

• According to Socrates- "An unexamined life is not worth living". A good life must have a moral purpose with integral development in all the spheres of life- emotional, societal, intellectual, and spiritual.

• Hence we can say that it is crucial to widen the lens to restore ethical values.

Model Answer

• Many people in the modern times consider good life to mean living in comfort and luxury with few problems or worries. They seek pleasure, comfort and sensual gratification in their life. They need wealth to enjoy physical comfort and sensual gratification. Hence, such people often engage in illegal and immoral activities to earn more money to enjoy such life.

• However, the pursuit of pleasure and the desire for comfort is a narrow perception of good life which later affects our wellbeing and becomes the greatest hindrance in the path of our intellectual, emotional and spiritual growth.

• A genuine good life means a life with a noble purpose and doing good for the self and the society. We must come out of our comfort zone and take on the challenges of life to make the world a better place. We must learn from the great masters and develop emotional satisfaction by helping other people. When we lead such a good life, it strengthens our spirit and creates a better world. (169 words)

Discussion of Other questions

Case: Dilemma of a Tax Collector

• Dr X is a leading medical practitioner in a city. He has set up a charitable trust through which he plans to establish a super-specialty hospital in the city to cater to the medical needs of all sections of the society. Incidentally, that part of the State had been neglected over the years. The proposed hospital would be a boon for the region.

• You are heading the tax investigation agency of that region. During an inspection of the doctor’s clinic, your officers have found out some major irregularities. A few of them are substantial which had resulted in considerable withholding of tax that should be paid by him now. The doctor is cooperative. He undertakes to pay the tax immediately.

• However, there are certain other deficiencies in his tax compliance which are purely technical in nature. If these technical defaults are pursued by the agency, considerable time and energy of the doctor will be diverted to issues which are not so serious, urgent or even helpful to the tax collection process. Further, in all probability, it will hamper the prospects of the hospital coming up.

Options

• There are two options before you:1) Taking a broader view, ensure substantial tax compliance and ignore defaults that are merely technical in nature.

2) Pursue the matter strictly and proceed on all fronts, whether substantial or merely technical.

• As the head of the tax agency, which course of action will you opt and why? (250 words) 20

Discussion

• The primary job of a tax department is to collect the taxes as legitimately due on any taxpayer and certain procedures are made for the collection of the taxes.

• The violation of procedures is of much lesser consequence than the evasion of taxes.

• Taxpayer has owned up the tax liability and shown willingness to pay all the taxes.

• Most defaults are mainly technical in nature.

• He has also set up a charitable trust through which he plans to establish a super-specialty hospital in the city to cater to the medical needs of all sections of the society.

Option 1: Taking broader view

• Tax collections have discretion in the matter of following up tax evasion cases.

• He must take a broader view in this matter and ask the taxpayer to make payment of his tax liability.

• He can impose minimum fine and penalty prescribed in the law for the technical violations, if necessary.

Option 2: Taking Strict view

• It is not advisable to strictly interpret the law and proceed in all fronts because tax laws in India are complex and procedural violation are quite common.

• The tax department should have not close his eyes to the charitable purpose of the assessee which can benefits large number of people in the area.

• Taking strict view means forcing Dr X must to waste lots of his time for fighting tax cases rather than devoting his time for the charitable activities and serving the nation.

• He may also refuse to pay taxes voluntarily causing loss to the government. • Tax department should not spend in energy in following technical violation,

but take steps that maximizes the tax revenue.