The above growth got here in a PIL filed in individual by Advocate Shama Sinha searching for intervention of the Court to deal with the alleged non-utilization and mismanagement of funds collected below the Health and Education cess (previously generally known as the Secondary and Higher and Education Cess) since 2008.

Chief Justice Okay. Vinod Chandran ordered, “The respondent-State shall file a comprehensive affidavit as to the cess collected from the date of implementation in 2008 and the expenditure made from the aforesaid cess collected.”

The Court ordered for the affidavit to be filed inside a interval of 4 weeks. The matter has now been posted on March 15.

The petition addresses the urgent points surrounding the administration, allocation, and utilization of cess funds (particularly Secondary and Higher Education Cess renamed as Health and Education cess) which were collected over a interval spanning greater than a decade.

The petition highlights the elemental precept {that a} cess is a selected levy collected for a selected objective, on this case, for the enhancement of schooling and well being initiatives.

“However, despite substantial collections over the years, there have been serious deficiencies in channeling these funds for their intended objectives as the cess collected from tax payers has not been operationalized. The Madhyamik and Uchchtar Shiksha Kosh (MUSK), designed to utilize these funds for educational schemes, has not been operationalized till date as per CAG report,” the PIL states.

The petitions attracts consideration to a number of experiences by the Comptroller and Auditor General (CAG) of India, parliamentary standing committees, and up to date funds allocations, all of which underscore the underutilization, misallocation, and delays within the utilization of those cess funds.

Furthermore, the shortage of transparency, accountability, and compliance with CAG suggestions in managing these funds has been emphasised within the petition.

In mild of those issues, the petitioner has prayed the Court to situation instructions to the respondents to make sure the speedy and correct utilization of the amassed funds, operationalize MUSK as per statutory obligations, set up a clear mechanism for fund administration, and cling to CAG suggestions.

Additionally, the petitioner additionally sought the Court’s intervention to implement the rules of fiscal accountability, transparency, and good governance.

Appearance :

For the Petitioner/s : Ms. Shama Sinha (In Person)

For UOI : Mr. Tuhin Shankar, Advocate

For the Respondent/s : Mr. Ansay Bahadur Mathur, CGC

Case No.: Civil Writ Jurisdiction Case No.18426 of 2023

Case Title: Shama Sinha vs. The Union of India

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