Dr N Ramalingam

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Dr N Ramalingam

(Updated as on 18-1-2019)

1)    Name     :  N Ramalingam 
2)    Designation : Associate Professor 
             Phone: 0471- 2311775, 09847093898.    
             Email: drramalingam64@gmail.com

3)    Educational Qualification      

Year of Completion Institution Degree Specialization
2007 AMT[Accredited Management Teacher]
Awarded by All India Management Association(Centre for Management Services)
2002 Govt. Law College (Evening Batch) Kerala University LL.B     TAXATION
1991 Dept. of Commerce, Kerala University PhD
1986 Lectureship / Fellowship
University Grants Commission
[National Education Test, New Delhi]
1986 Govt. Arts College, Kerala University M.Com FINANCE
1984 Govt. Arts College, Kerala University B.Com COST ACCOUNTING













4) Number of Years’ Experience: 
Joined CTS/GIFT on 28-2-1994. Total 24 years’ experience  at GIFT [Gulati Institute of Finance & Taxation] [Formerly Centre for Taxation Studies(CTS)] in the field of Training, Teaching & research, out of which 15 years completed in the Post of Reader/Associate Professor. 

 5)    Present Activities
1)    Undertaking research Project (both funded & unfunded) for Government of Kerala, other State Governments and Government of India. (Research activities)
2)    Coordinator & Resource Persons for Training Programmes for various training programmes funded by Government of Kerala/other state Governments/Government of India. (Training activities) 
3)    Preparation of Training Course Materials on Taxation and Allied areas for the use of and Taxpayers, Tax Practitioners and Officials of Commercial Taxes Department. (Training activities)
4)    Resource Person for Public Awareness programme on Taxation since 2002. So far conducted around 750 VAT/GST awareness Training Programmes for taxpayers /tax practitioners /public sector undertakings etc. mainly in Kerala, Tamil Nadu          (Public Awareness activities)
5)    Course Co-ordinator & Resource Person for PGD-GST (Post Graduate Diploma in Goods and Services Taxation). Till 2017 Resource Person for  PGDT (Post Graduate Diploma in Taxation) Course DST (Diploma in Sales Taxation) conducted by CTS/GIFT –(Course activities)
6)    Research Supervisor: Cochin University of Science & Technology (CUSAT),Cochin, Kerala, India;  Mahatma Gandhi University, Kottayam, Kerala, India; Manonmaniam Sundaranar University, Tirunelveli , Tamil Nadu, India (Research Supervision activities)
7)    Guest Faculty for different Institutions/Universities/Colleges/Academic Staff Colleges in Management, Finance & Taxation. (Academic outreach activities)
8)    Preparation of annual Budget and action plan for GIFT, follow-up with the officials of Finance Department and participation in Grant-in- Aid allotment to GIFT, administrative work relating to Grant-in-Aid etc. of GIFT  (Administrative activities)
9)    Facilitating Registrar and Director in administrative functions of GIFT on need-basis  (Administrative activities)

6)    Research/Consultancy Projects(Latest first)
1)    Monitoring & Evaluation of Schemes Implemented by the Scheduled Castes Departments in Kerala (Period: 2007-2017) – Principal Nodal Officer  of the project (Project on-going)
    1)    Report -1 Pre-matric and Post-matric Hostels of Scheduled Castes Development Department – August 2017 
    2)    Report -2 Industrial Training Institutes (ITI) of Scheduled Castes Development Department – August 2017
    3)    Report -3 Pre-Examination Training Centres (PETC) of Scheduled Castes Development Department – August 2017
    4)    Report -4 Model Residential School (MRS) of Scheduled Castes Development Department.
    5)    Report -5 Evaluation  of Training Programmes for SC/ST candidates conducted by Pre-Recruitment Training Centre (PRTC), Kozhikode
2)    Additional Tax Burden to Government of Kerala on Contracts awarded based on pre-GST rates during Post-GST period.- For Local Government Departments/For PWD Department – A Policy Report  
3)    Report on Financial Resource & Resource Mobilization of Kerala –Report submitted for 13th Plan Period for Government of Kerala – Kerala State Planning Board -2016-17 – Study Group Member
4)    Functions and Functionaries of Local Government in Kerala: The case of Engineering Wing of Panchayats (Policy Advisory Studies 5) Submitted to Decentralisation Analysis Cell (DAC), Kerala, Local Government Service Delivery Project, Local Self Government Department, Government of Kerala, September 2016 ( Project Member)
5)    Kerala State Lotteries: A Study on Service Tax Liabilities on Lottery Agents – Report Submitted to Taxes Department, Government of Kerala & Kerala State Planning Board. 2014-15 (Project Team Leader) 
6)    Research Project funded by Tourism Department, Government of Kerala – Four reports submitted – (Project Leader).
    1)    Tourism and Local Development – Wayanad  
    2)    Tourism and Local Development – Alappuzha
    3)    Tourism and Local Development – Kovalam
    4)    Tourism Satellite Account (TSA) of Kerala
7)    Result Based Monitoring and Evaluation (RBM&E) of Theeramythri Project – A Project for sustainable development of livelihood among the fisher folks of Kerala. Project funded by Fisheries Department, Government of Kerala  - (Project Leader -2013-14)
8)    Grand Kerala Shopping Festival : An Evaluation funded by GKSF, Department of Tourism, Government of Kerala (Monitoring & Evaluation) (Project Member- 2012-13)
9)    Study on Domestic Migrant Labour in Kerala with special focus on Community Health Intervention and Scope for convergence: Project Funds by National Rural Health Mission – Project Member.
10)    Restructuring Taxation of Gold/Jewellery in Kerala. A study Report submitted to Taxes Department, Government of Kerala, (2012-13 (Project Leader)
11)    Benefit Monitoring & Evaluation of Tsunami Rehabilitation Programme funded by Planning Commission in Kerala, (Project Leader) Total 19 reports, submitted to Disaster Management Cell, Revenue Department, Government of Kerala, 2011-12.
    A.    Sector -1 Restoration and Development of Livelihood
        1)    Part-1 Fisheries Department 
        2)    Part -2 Animal Husbandry Department 
        3)    Part- 3 Dairy Development Department
        4)    Part -4  Agriculture Department                                                                       
    B.    Sector -2 Infrastructure  Development 
        5)    Part -1 Public Works Department 
        6)    Part -2 Kerala Water Authority
        7)    Part -3 Kerala State Electricity Board
        8)    Part -4 Harbour Engineering Department
        9)    Part -5 Tourism Department   
    C.    Sector -3 Social Infrastructure and Welfare
        10)    Part -1 Health Department
        11)    Part -2 Social Welfare Department
        12)    Part -3 Education Department
        13)    Part -4 Cooperative Department 
    D.    Sector -4 Environment and Costal Protection
        14)    Part -1 Irrigation Department
        15)    Part -2 Forest Department
        16)    Part -3 Science and Technology Department
        17)    Part - 4 Kerala State Inland Navigation Corporation
    E.    General Reports 
        18)    Costal Housing and Resettlement Project 
        19)    Tsunami Special Package 
12)    Report of the working group on Administrative Reforms and Plan Implementation for Twelfth Five Year Plan [2012-2017] submitted to the State Planning Board, Government of Kerala (Member), October 2011.
13)    Comprehensive Social Welfare Programme for Government of Kerala (Project Coordinator). Fully funded by Labour Department, Government of Kerala. 2010-11.
14)    Commercial Taxes – Akshaya Synergy. A success story of an e-governance initiative of Government of Kerala (Project coordinator). Funded by Commercial Taxes, Government of Kerala Feb. 2011
15)    Impact Assessment of Tax Automaton of Commercial Taxes Department of State of Kerala, India in association with Ernst & Young (Project Co-ordinator). Funded by Commercial Taxes, Government of Kerala Dec. 2010
16)    Study on Finances of Local Bodies Submitted to Fourth State Finance Commission of Kerala (Project Member). Funded by 4th SFC, Aug. 2010
17)    A Study on Mobilization of Additional Resources by Taxing Hoardings                              (Project Member). Funded by CTS, May 2009.
18)    Revenue collection of 20% rated White Good: A Study for Kerala Budget, 2007. (Project Member). Funded by CTS.
19)    Compilation and Editing of 120 Statutory Forms of Kerala Value Added Tax Rules, 2005 (Project Coordinator) Funded by CTS.
20)    Impact of VAT on Coconut and Coconut Products in Kerala:  A Study. 2005                          (Project Member).Funded by Coconut Development Board.
21)    Report on the Training Need Assessment of the Commercial Taxes Department, Govt. of Kerala, 2004 (Project Coordinator) Funded by CTS. 
22)    Report on Business Accounting under Value Added Taxation – Submitted to the Commercial Taxes Department, Government of Kerala – Committee for Business Accounting under VAT. (Project Coordinator) Funded by CTS.
23)    State Value Added Taxation and the Kerala State Civil Supplies Corporation Ltd. [Supply Co.] – Suggestions for effective Tax Compliance system, 2003 (Project Co-ordinator) Funded by Supply Co. 
24)    Taxation of Petroleum Products: Policy Strategy in the context of Dismantling of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.2003 (Project Coordinator) Funded by Kochi Refineries Ltd. 
25)    Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India.2002 (Project Coordinator).Funded by Government of India.
26)    Post-Doctoral Work (under UGC fellowship): Subordinates’ Acceptance of the Bank Managers’ Leadership Styles: A Study in Relation to the Nationalized Banks in Kerala”.1992
27)    Ph.D. Thesis: Certain Predictors of Leadership Potential: An Empirical Study of Select Public Sector Undertakings in Kerala 1990.(PhD thesis)


7)    Research papers/ Working papers/Publications (Latest first)

1)    What do Fiscal Indicators of Fifteen Major States of India Reveal? 2005-2006 to 2013-14 (First Author: R.Mohan), Indian Economic Journal, Volume 65, Issue 1-4 March-December 2017 (first published on August 17,2018) (pp. 45-67)
2)    Rubber Producers Society and Pure Agent Concept under GST – A proposal.
3)    Cash Holding and Tax Evaded Income in India –co- authors R.Mohan & D.Shyjan, Working Paper No, 475  Centre for Development Studies, January 2018 
4)    VAT Vs. SGST projections for Kerala – 2017-2022 (Co-author L. Anitha Kumary & R.Mohan) GIFT working paper 
5)    Goods and Services Tax and the changing contours of Local Finance, Paper presented before Two Days National Follow-up workshop on own source revenue (OSR) mobilisations of the GP level at Deendayal Research Institute (DRI), Satna, Madhya Pradesh organised by Ministry of Panchayati Raj, Government of India, 28 February 2017 (co-author Dr.C.S.Venkiteswaran)
6)    Dual Goods and Services Tax in India: Price and Tax Calculations under the Supply Chair, KICMA Research – Journal of Management – Kerala Institute of Co-operative Management (KICMA), Thiruvananthapuram – January – June 2016, Vol.2 No.1. 
7)    Fiscal Indicators Across 15 States in India – What do they reveal 2005-06 to 2013-14 – co-author R.Mohan – International Journal of South Asian Studies – A Biannual Journal of South Asian Studies, Society for South Asian Studies, UNESCO Madanjeet Singh Institute of South Asia, Regional Co-operation ( UMISARC), Pondicherry University, Puducherry, India, Jan-June- 2015, Vol- 8, No.1 (pp-53-80) 
8)    Horizontal Devolution of Resources to States in India - Suggestions Before the Fourteenth Finance Commission Co-(Authors:  R.Mohan & D,Shyjan), May 2011, Working Paper No:457, Centre for Development Studies
9)    Untangling Legal and Procedural Knots for a win-win situation – A Case Study Report on Service Tax on Lottery Agents in Kerala – 2015-16 
10)    Towards GST: Issues and Concerns at Sub-national level (Co-author: Dr.C.S.Venkiteswaran). Paper presented at the National Seminar organized by GIFT in association with National University of Advanced Legal Studies at Thiruvananthapuram.
11)    Accounts based scrutiny and Audit under the VAT System – Three Cases for State Commercial  Taxes Department  (July 2010)
12)    Additional Devolution by State to Local Bodies in the Context of GST Regime: A proposal to the Fourth State Finance Commission of Government of Kerala (June2010)(GIFT Working Paper No:6/2010-4) (Co-authorDr.C.S.Venkiteswaran)
13)    Debt Financing for Infrastructure Development by Local Self Government.                                   [This Paper was presented on 15th May,2010 at the National Seminar Organized by 4th State Finance Commission, Government of Kerala] (May 2010)(GIFT Working Paper No: 3/2010- ) ( Co-author Dr.C.S.Venkiteswaran)
14)    Life Time Social Protection with Pensions and Health Care for all unorganized Sector Workers under the Umbrella of Welfare Fund Board of Kerala.(Feb.2010) (Co-authors Dr.A.V.Jose, Smt Anitha Kumari, Smt.Shyama Nair )
15)    Own Non-Tax Revenue of Kerala. A financial Analysis for the period 2002-03 to 2007-08(November 2009)(GIFT Working Paper No: 1/2010-1) (Co-author Dr.C.S.Venkiteswaran)
16)    From VAT to GST: Some Transitional Issues. This paper was presented at the State Summit on ‘Issues concerning Public Finance’ on 27th December 2008 at Ernakulam organized by The Institute of Chartered Accountants of India, New Delhi
17)    Compounding Provisions for Gold Dealers under KVAT ACT, 2003: Why Majority of gold dealers have not opted for compounding? CTS working Paper November, 2008. (Co-authors:Dr.C.S.Venkiteswaran,Dr.Thomas Joseph, Smt. L.Anithakumary)
18)    Tax, Turnover & Quantity Analysis of Petrol and Diesel of Oil Marketing companies in Kerala: CTS working Paper October, 2008 (Co-authors: Smt.L.Anithakumary, Smt.ShyamaNair.R, Smt.JennyThekkekara)
19)    Goods and Service Tax 2010. Vyavasayakeralam, Directorate of Industries & Commerce, Government of Kerala;May,2007
20)    Chartered Accountants Audit Statement for the State Value Added Tax: A Model for the Empowered Committee of State Finance Ministers. CTS Working Paper No.1/2007.
21)    Union Budget 2007 and Kerala Farmers-Kerala Calling, Government of Kerala;March,2007
22)    Liability Management in Government:  Some issues and suggestions – CTS working paper 3/2004.  This paper was presented at the seminar on Modernising Government Programme (MGP) organised by the Department of Economics, University of Kerala on February 7, 2004 at YMCA, Tvpm.
23)    Administrative Leadership at Commercial Taxes Department of Government of Kerala: A subordinate perspective Factor Analytic Study..(Co-author: Dr.Biju. M.G)
24)    Value Added Taxation for the subsidised Commodities–A study on   the Tax compliance procedure of supply Co. (Co-author: S.Anilkumar)
25)    Commercial Taxes Department of Government of Kerala: Towards a Computer Based Information System [CBIS] – CTS Working Paper No.2/2001 – [This paper was presented at the Conference on Data Base of Kerala Economy organised jointly by the Institution of Small Enterprises and Development [ISED] & Kerala State Planning Board [Cochin, August 14,2002]
26)    Review of Entries in Schedule III (Exempted Commodities) – Transition to VAT Regime and Additional Resource Mobilization through Amendment of KGST Act, 1963 – CTS Working Paper No.9/2001.  (Co-authors: Dr.C.S.Venkiteswaran,  ShriM.L.Paul)
27)    Transition to VAT Regime and Additional Resource Mobilization through Amendment of KGST Act, 1963 : Section 17(4) – Simplified Assessment – CTS Working Paper No.8/2001(Co-authors: Dr.C.S.Venkiteswaran,  ShriM.L.Paul)
28)    Re-engineering of Commercial Taxes Department under VAT Context – CTS Working Paper No.6/2001.(Co-authors:Dr.C.S.Venkiteswaran, Dr.Thomas Joseph)
29)    State Level Taxation of Services in the VAT Context – A Proposal – CTS Working Paper No.5/2001. (Co-authors: Shri John MathaiDr.C.S.Venkiteswaran)
30)    Value Added Taxation [VAT] on Maximum Retail Price [MRP] – Making VAT Context Sensitive – CTS Working Paper No.4/2001
31)    Uniform Commodity Nomenclature, Classification & Coding [UCNCC]: Structure, Procedure, Rules and Operationalisation – CTS Working Paper No.3/2001. (Co-authors: Dr.C.S.Venkiteswaran, Dr.K.Gopakumar)
32)    Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India – CTS Working Paper No.1/2001                                                              (Co-authors: Dr.C.S.Venkiteswaran,  Dr.K.Gopakumar)
33)    Tax Relief Scheme under the KGST Act, 1963 – CTS Working Paper No.9/99 (Co-authors: Dr.C.S.Venkiteswaran, Dr.K.Gopakumar)
34)    Information System for Tax Administration & Re-structuring of Statutory Forms (Return of Turnover in Form No.9 of the KGST Act, 1963) – CTS Working Paper No.8/99.  (Co-authors: Dr.C.S.Venkiteswaran, Dr.Thomas Joseph)
35)    Introduction of Advance Ruling in Sales Tax – CTS Working Paper No.1/99                       (Co-author: Dr.C.S.Venkiteswaran)                         
36)    Revenue from Toddy on Kerala: A Study – CTS Working Paper No.5/98 (Co-authors: Dr.C.S.Venkiteswaran, ShriM.L.Paul)
37)    Towards an M.R.P. based Sales Tax System: Principles and Legal Issues – CTS Working Paper No.2/98. (Co-authors: Dr.C.S.Venkiteswaran, Dr.K.Gopakumar, Dr.Thomas Joseph)
38)    Rationalization of Expenditure in Public Sector undertakings and Autonomous Institutions:   A Suggested Approach for the Use of the Finance Department. – CTS Working Paper No.1/98 ( Co-authors:Dr.C.S.VenkiteswaranDr.Jose Sebastian)
39)    “Socialist Management”, Commerce and Business Researcher, July-Dec. 1991, Vol.I, Nos.3 & 4
40)    “Reconciling Superior Subordinate Conflicts in Management”, Kerala Calling, April 1991, Vol. II, No.6.
41)    “Employees Participation in the Management of Public Enterprises”, kerala Calling, July 1991, Vol.10, No.9.
42)    “Japanese Behavioural Approach and Indian Enterprises: An Appraisal “, Kerala Industry – March 1991, Vo.XXXVII, No.X.
43)    “Autonomy – Accountability Conflict in Public Enterprises: A Model for Settlement”, Commerce and Business Researcher – Jan-Mar. 1990, Vol.I, No.I.
44)    “Efficiency Measurement Criteria in Public Sector Enterprises”, Kerala Industry – August 1989, Vol.XXXVII, No.III.

8)    Training / Workshop participated (latest first)
1)    Train the Trainers of Insolvency Professionals/Associates on Insolvency & Bankruptcy Code 2016 organised by Banking, Financial Services & Insurance [BFSI], Sector Skill Society of India of National Skill Development Corporation at CMA Building, Lodi Road, New Delhi during 18-20 September 2017.
2)    Training of “Trainers” for  Goods & Service Tax organised by National Academy of Customs, Excise & Narcotics, Government of India at Thiruvananthapuram during   22- 26 August 2016. 
3)    Attended Two Days National Level Training on GST organized by National Institute of Public Finance & Policy at New Delhi during    4 & 5 March 2010 
4)    Passed Examination Director Course (Training Programme) conducted by Commonwealth Association for Corporate Governance, Commonwealth Secretariat, London. 

5)    Attended the Meeting of Finance Secretaries / Commissioners / Empowered Committee of Finance Ministers at New Delhi during 3 to 5th July, 2001.
6)    Attended National Level Training on Value Added Tax [VAT] Policy & Administration conducted by National Institute of Public Finance & Policy, New Delhi at Bangalore during Dec. 18 to 23, 2000.
7)   Completed the following THREE Training Program Conducted by Thames Valley University Slough, U.K. in association with Training division, Department of Personnel and Training, Government of India.
a)    Direct Trainer Skills [DTS]
b)    Design of Training [DOT]
c)    Training on Training Need Assessment (TNA) & TNA Tool Kits
       8)     Completed Training in Neuro-Linguistic programming [NLP] at Tvpm.
9)    Research Supervision
Research Guide for PhD since 1998.So far produced 4 Ph.Ds.

PhD Awarded    
1.    Shri. Biju. M.G, full time Research Fellow awarded PhD in Commerce from Mahatma Gandhi University during February 2004. The title of the thesis is "Administrative Leadership Potential:  A Study on the Taxes Department of Government of Kerala." (No.EB –X/PhD/97/2004 dated PD Hills 11 February 2004) (Area: Tax Management/Administration)
2.    Shri.V. Johnson, part-time Research Fellow awarded PhD in Commerce from Mahatma Gandhi University during May 2007. The title of the thesis is "Management of Public Expenditure: A Study with Special Reference to Government of Kerala"(No.EB –X/ PhD/125/2007 dated PD Hills 27 June  2007) (Area: Fiscal Policy& Management)
3.    Shri. Johnson Varghese, full time Research Fellow awarded PhD in Commerce from Mahatma Gandhi University during July 2010. The title of the thesis is "Investments of State Governments:  A Study with reference to Government of Kerala." (No.EB –X/ PhD/156/2010 dated PD Hills 1 July 2010) (Area: State Public Sector Management)
4.    Shri. Domini V A. A full time Research Fellow awarded PhD thesis in Commerce from   Mahatma Gandhi University during April 2011. The title of the thesis is "Public Borrowings-The Financial Management Perspective: A Study with reference to Government of Kerala." (No.EB –X/ PhD/156/2010 dated PD Hills 1 July  2010)  (Area: Fiscal Policy& Management).

Ph.D Submitted
1.    Smt.Saalini, Research Scholar is doing PhD in Commerce at Manonmaniam Sundarnar University, Tirunelveli, Tamil Nadu. The title of the thesis is “Financial Management of Panchayats – A Comparative study of select villages of Tamil Nadu and Kerala”. Thesis submitted on December 2018. (Area: Local Government Management)

Ph.D On going
1.    Smt. Aswathy M.A., Research Scholar is doing PhD in Social Science at Cochin University of Science & Technology, Cochin   (Research Centre: GIFT). The title of the thesis is “A Study on Health care Expenditure of Kerala” (Area: Health Expenditure & Management).

2.    Smt. Lekshmi Praad., Research Scholar is doing PhD in Social Science at Cochin University of Science & Technology, Cochin   (Research Centre: GIFT). The title of the thesis is “A Study on Financial Inclusion of Marginalized groups in Kerala” (Area: Financial Inclusion).

10)    Membership / Associateship
A.    Expert Committees 
1.    Member: Working Committee on Financial Resources & Revenue Mobilization – Kerala State Planning Board, Government of Kerala – 2016-17
2.    Member:  Expert Committee on Resources and plan Implementation. Twelfth plan                   (2012-2017), State Planning Board.
3.    Member of “Tax Monitoring Cell” constituted by the Taxes Department, Government of Kerala
4.    Member, Working Group on Administrative Reforms and Plan Implementation for Twelfth Plan Period, State Planning Board.
5.    Member, Board of Studies (PG), Economics, Kerala University.
6.    Member, Working Group – Finance Resource & Resource Mobilisation –Thirteenth  Plan Period, Kerala State Planning Board, Government of Kerala 
B. Organisations
7.    Life Member, National Institute of Personnel Management (NIPM), Calcutta.
8.    Life Member, Indian Accounting Association. 
9.    Member, Trivandrum Management Association. (Affiliated to All India Management Association.)
10.    Life Member, Indian Association for Research in National Income and Wealth [IARNIW]