NEWS:Public Accounts Committee (PAC) urges review of ‘perpetual’ highway tolls after cost recovery advocating reduction or elimination.

GS-2 polity and governance

• The Public Accounts Committee (PAC), headed by K.C. Venugopal, has submitted a report to Parliament regarding highway tolls.
• The report recommends reducing or eliminating tolls on National Highways once the initial capital and maintenance costs are recovered.
• The PAC raised concerns about the continuation of toll collection in perpetuity.

Constitution

• Established in 1921 under the Government of India Act, 1919 (Montagu-Chelmsford Reforms).
• At present, constituted every year by the Lok Sabha.
• Composition:
  • 22 members: 15 from Lok Sabha, 7 from Rajya Sabha.
  • Elected by Parliament members according to proportional representation by means of single transferable vote → ensures representation of all parties.
  • No minister can be a member.
  • Chairperson appointed by the Speaker of the Lok Sabha.
  • Since 1967, convention: Chairperson from the Opposition.

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Functions

• Examines the Appropriation Accounts of the Union Government and the Audit Reports of the CAG.
• Scrutinises whether:
  1. Money granted by Parliament was spent within the scope of the demand.
  2. Expenditure conforms to the authority granted.
  3. There is waste, extravagance, or inefficiency in public spending.
• Ensures that public money is used for the purpose for which it was sanctioned.
• Calls representatives of ministries/departments to explain irregularities.
• Reports its findings to Parliament.

NEWS:Gross tax receipts dip 3.9% amid rise in refunds

GS-3 economy

India’s gross direct tax receipts decline 1.9% to ₹7.99 lakh crore amid 9.8% surge in refunds.

• Non-corporate tax collections fell to ₹4.43 lakh crore, an 8.3% decrease from the previous year.
• Gross corporate tax collections rose marginally to ₹3.33 lakh crore.
• Refunds increased by 9.8%, impacting net tax collections.
• The shortfall in gross tax collections is primarily due to lower collections from the non-corporate tax category, which includes individual income tax.
• Non-corporate taxes include taxes paid by individuals, Hindu Undivided Families (HUFs), firms, Associations of Persons (AoPs), Bodies of Individuals (BoIs), local authorities, and artificial juridical persons.
• The increase in refunds further compounded the contraction in gross tax collections, leading to a decrease in net direct tax collections.
• These trends in tax collections can reflect broader economic activity and impact the government’s fiscal planning and expenditure.

Types of Tax

1. Based on Incidence (Who bears the burden)

a) Direct Tax

• Levied directly on individuals or organizations.
• Burden cannot be shifted to others.
• Examples:
  • Income Tax
  • Corporation Tax
  • Wealth Tax (abolished in 2015)
  • Capital Gains Tax
  • Securities Transaction Tax (STT)

b) Indirect Tax

• Levied on goods and services, paid by the consumer indirectly through sellers.
• Burden can be shifted from producer to consumer.
• Examples:
  • Goods and Services Tax (GST)
  • Customs Duty
  • Excise Duty (now mostly subsumed under GST except on petroleum, alcohol, tobacco)

NEWS:Benjamin Netanyahu’s push for a no state solution

GS-2 international relation

Mounting global pressure as key Western allies consider recognizing Palestine amidst genocide allegations against Israel, signaling a shift in post-1948 consensus.

• Several Western nations, including Britain and France, are considering recognizing Palestinian statehood due to Israel’s actions in Gaza.
• Benjamin Netanyahu faces an arrest warrant from the International Criminal Court amid genocide charges.
• Israeli forces have killed 2.6% of Gaza’s pre-war population in 22 months, leading to mass displacement and starvation.
• Public opinion in Europe and the U.S. is shifting against Israel, with increasing support for a ceasefire.

International Criminal Court (ICC)

Introduction

• Permanent international court to prosecute individuals for grave international crimes.
• Established under the Rome Statute → adopted 1998, came into force 2002.
• Headquarters: The Hague, Netherlands.
• Members: 124 States Parties (India is not a member).

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Jurisdiction

• Crimes under ICC jurisdiction:
  1. Genocide
  2. Crimes against Humanity
  3. War Crimes
  4. Crime of Aggression
• Can prosecute individuals, not states.
• Acts when:

• Crime committed on territory of a State Party, or
• Crime committed by a national of a State Party, or
• Situation referred by UN Security Council.

NEWS:Parliamentary panel reveals under representation of SC ST teachers and students in Delhi University urges quota adherence and fee waivers

GS-2 polity and governance

• Parliamentary Committee flagged irregularities in SC/ST teacher hiring at Delhi University (DU) from 2020-21 to 2024-25.
• SC student representation was below the 15% quota, except in 2024-25, while ST student representation remained “dismal”.
• The committee recommended reducing cut-off marks to fill reserved vacancies and a study to redraw the faculty reservation roster from July 1997.
• Data shows SC undergraduate admissions rose from 11.97% in 2020-21 to 15.44% in 2024-25, while ST increased from 3.49% to 4.14%, below the 7.5% quota.

Delhi University (DU)

Introduction

• Established in 1922 by an Act of the Central Legislative Assembly.
• Type: Central University.
• Funding & Administration: Under the Ministry of Education, Government of India.
• Motto: Nishtha Dhriti Satyam (Dedication, Steadfastness & Truth).
• Chancellor: Vice-President of India (ex-officio).
• Vice-Chancellor: Appointed by the President of India.

MAINS MOCK QUESTION

The Public Accounts Committee acts as a watchdog over the public purse, but its effectiveness is limited by structural and functional constraints.” Discuss with suggestions to strengthen its role.