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8. Present Activities
a. Course Co-ordinator
Post Graduate Diploma in Goods and Services Taxation- Course Co ordinator- 2018 onwards
Post Graduate Diploma in Taxation – Course Co-ordinator from 2006-07 to 2017-18 (10 years)
b. Training Co ordinator
Training- Principal Co ordinator
c. Seminar / Workshop Co-ordinator
Organising Seminars on Pre Budget and Post Budget Discussions, Gulati Memorial Lectures , GST Workshops/Stake holders consultations and various other Seminars
d. Research/ projects ongoing
GST rate changes for goods updating as on December 2019 based the notifications of Central Goods and Services tax – with Shyama Balachandran, submitted draft report to Director, GIFT (to be published in December 2019)
A report on the Revenue Mobilisation sources of state of Kerala from own tax and non- tax sources to be prepared and submits to Finance Secretary, Government of Kerala, (with Dr. K J Joseph, Director, GIFT and Prof. D Narayana, former Director, GIFT)
e. Other Activities
Assisting establishment matters of GIFT (salary, pay revision, DA calculations, calculation of retirement benefits- Gratuity, surrender updating of service book, preparation of annual budget of GIFT , and other related service matters)
9. Research Projects (31 Completed)
10. Research Papers / Working Papers/Publications/ Articles
11. Study Reports/Policy Notes
12. Books published
2. Urban Finance in Kerala: A Study of Municipal Corporations – Print Well Publishers, Rajasthan.
13. Paper presented in National Seminars
State Finance of Kerala after two years of GST Implementation, One Day Seminar organised by Department of Economics, Christian College, Kattakada, Thiruvananthapuram, 27 November 2019
State Finance of Kerala under the GST Scenario, International Seminar on Money,Growth and Macro Economic Policies in India, 17,18 and 19th January, 2019 at University of Calicut, Department of Economics, Dr.John Mathai Centre, Aranattukara, Trissur
Kerala Budget 2019-20: Efficiency and Effectiveness of Public Expenditure, jointly organised by CRED and SAPREM as panellist on 21st February, 2019, Thiruvananthapuram
Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis (National Seminar on Goods and Service Taxation in India: Fiscal and Constitutional Issues, September, 2011, jointly organized by Gulati Institute of Finance and Taxation and National University of Advanced Legal Studies(NUALS),Kochi. Co-author: Jose Sebastian
Incentivising Resource mobilization by LSGs in Kerala: An approach of State Finance Commissions and its implications(National Seminar on Local Self Governance Fiscal and Service Delivery dimensions ,November 2011, , jointly organized by Gulati Institute of Finance and Taxation and Nirmala College, Muvattupuzha, Co-author: Jose Sebastian
Goods and Services Tax: Challenges and Pragmatism, National Seminar organised by KNM college, February 2015, represented as panellist in the session Issues and Concerns of Goods and Services Tax, at Kanjiramkulam College, Thiruvananthapuram
14. Popular Articles in English
Goods and Services Tax: An Introduction, (Second Author) Mathrubhoomi Yearbook, 2013, pp. 208-15
15. Any other Information
16. Teaching Experience
Specialization: Public Finance- Economics of Taxation.
Job role: Preparation of course modules, updating study materials, handling sessions of the paper Economics of Taxation for the course, valuation of assignments, preparation of question papers, valuation of answer sheets.
17. Training experience
M/s. Kran Consulting Pvt. Ltd, and IT firm approached GIFT to formulate and conduct training to their personnel on macroeconomic indicators. Training modules were prepared and a total of 10 sessions on macro-economic indicators were conducted during May and June 2011.
GST Training Co ordinator - Sales Tax Practitioners, tax consultants and various other agencies.
Co ordinator of on the job Training to Higher Secondary Students(VHSS), Mulamana and Chalai, Goverment School.
Resource person to the training to New recruits of SGST Department, Kerala on Economics of Taxation.
18. Participation in Meeting/Workshop
Participated the 59th International Conference of the Indian Society of Labour Economics which was organised by GIFT during 16-18 December 2017.
Participated the Seventh Annual Conference of Indian Health Economics and Policy Association which was organised by GIFT ,IHEPA and Asim Premji University during 24-25 January 2019
Sub- Group Committee Meeting on Revenue Neutral Rate (RNR) under Goods and Services Tax (GST)- Ministry of Finance, Government of India, New Delhi, 16 July 2015(wth Shyama Nair R)
Workshop on Writing Winning Proposals (17/10/2014 to 18/10/2014) by Dr.Joy Elamon, Chief Executive Officer, Inter-Co-operation, Social Development India, New Delhi.
19 GST Awareness classes
GST Awareness class taken at Christian College Chengannor, GST Practititioner’s Association, Changanassery, Economics Department, Kariavattom, TVM, GST Practitioner’s Association, Kottayam, GST Practitioner’s Association, Punalur, Tax Consultants Association, Adoor, All Kerala Scientific and surgical Dealers Association (two classes), TVM, Mentor-B, Educational Institution, Kollam, Tax Consultants Association, Bharanganam, Press Club, TVM, Traders at YMCA, Thiruvalla (list not completed).
Areas of Interest / Specialisation
Public Finance- Central and State Finances, Local Finances, Indirect Taxes and State Income Analysis, Centre State Financial Relations
Study Reports / Policy Notes
Co-author: Sri. R. Sreekumar
Editor of the Kerala Tax Reporter (KTR), a monthly Law Journal published by the Gulati Institute of Finance and Taxation
11. Training / Workshops attended
Membership / Associate
Name : JENNY THEKKEKARA
Email : Jennycts5@gmail.com
Educational Qualification : LL.M
University : Mahatma Gandhi University
Year of Joining : 1993
Areas of Interest : Indirect Tax Laws, GST, Tax Reforms etc.
Experience : 25 Yrs.
Kerala Tax Reporter [KTR] – Editor. It is a monthly Law Journal Published by the Institute. Reporting Supreme Court and High Court Judgments on Sales Tax, Value Added Tax, Goods and Services Tax, Agricultural Income Tax, Entry Tax, Money Lenders Act. etc. It also publishes Articles, Government Notifications, Circulars and Clarifications on the related subjects.
c) Publication of Training Material
2. Project Report Submitted to Planning Board
(i) Simplification of the Provisions and Procedure under KVAT Act, 2003 and KGST Act, 1963 for Revenue Augmentation.
(ii) Compilation of Decadal Amendments (2005-2015) of Kerala Value Added Tax Act, 2003 with Notes, Illustrations and Case Laws – For the Easiness of Tax Collection.
(iii) Compilation of KVAT Rules, 2005 and Forms (2005-2015) – For the Reference of Tax Administration.
(iv) Compendium of Circulars, Notifications and GIST of Clarifications (2005-2015) under the VAT Regime- For the Reference of Assessing Authorities.
3. Comments on GST Model Law Submitted to Government of Kerala
4. Policy Note submitted to Government of Kerala
(i) Proposal for Clarificatory Amendment on the provisions of Sec. 8(f) (v) (ii) of KVAT Act, 2003.
(ii) Commodities differing rates under the VAT in Kerala and Tamil Nadu.
(iii) Policy Note submitted to Government of Kerala, in the light of decision of Hon’ble Kerala High Court in Cochin Blue Metal (P) Ltd. Vs. Intelligence Officer in order to plug the leakage of revenue.
(iv) Proposal for ceiling “Total Turnover” for dealers in Cooked Food opting compounding u/s. 8(c) (i) of KVAT Act, 2003.
(v) Proposal for re-introducing tax on rice, wheat, maida and sooji under the KVAT Act, 2003.
(vi) Audit of Accounts under KVAT Act, 2003 and Income Tax Act, 1961- Conciliation Required.
(vii) Proposal for enhancement of rate of tax of “used motor vehicle”.
(viii) Proposal to impose tax on textiles, may be made at par with readymade garments.
(ix) Proposal for tax liability on Kudumbasree units importing goods from outside the State.
(x) Enhancing the rate of TDS on Transfer of Right to use from 4% to 5% under section 10 (1A) to make it at par with VAT rate – Amendment Proposed in Section 10.
a) Post Graduate Diploma in Goods and Services Taxation [PGD-GST]
Subject: Paper I : Goods and Services Tax: Law and Practice.
Paper II : Goods and Services Tax: Law and Practice.
Paper V Part B : General Laws of Taxation.
b) Post Graduate Diploma in Taxation
Subject : General Laws of Taxation
: Kerala Value Added Tax: Law and Practice
c) Diploma in Sales Taxation
Subject : Kerala Value Added Tax: Law and Practice
a) Sales Tax Practitioner Training – Training Co-ordinator and resource person.
b) Diploma in Sales Taxation Holder’s Training (DST Holders) Training
Co-ordinator and resource person.
c) Training on KVAT Act, to Kerala Commercial Taxes Department.
d) Training on KVAT Act to Commercial Taxes Department, Sikkim.
e) Training on KVAT Act to Commercial Taxes Department, Bihar.
f) Training on Constitutional aspects of GST to Taxes Department of Maharashtra.
g) On the Job Training to the Higher Secondary Students of Higher Secondary School, Olathanni.
h) Training to Students of Mulavana Higher Secondary Vocational School Students on VAT.
i) Teachers Training for Vocational Higher Secondary Education, Govt. of Kerala on KVAT.
j) Training to Micro Enterprises Consultants of Kudumbashree Units at Trivandrum, Ernakulam and Kozhikode.
k) Performance Improvement Programme (PIP) – Training to members of Kudumbashree Units. Conducted training to 1736 members.
1) Legal and Fiscal Effects of the Proposed Commercial Venture of Kerala Medical Service Corporation Ltd.
2) Building Institutional Capacities of the Kudumbashree Units for Sustainable Growth and Development.
3) Selection of Skill Training Institutes for Accreditation by the Kudumbashree Mission.
4) Developing Database of the Micro Enterprises under the Kudumbashree Mission.
5) Impact Assessment of Tax Automation of Commercial Taxes Department of State of Kerala, Project undertaken in association with Ernest & Young) GIFT - Project Member.
6) Report on legal & Fiscal effects of the proposed commercial venture of Kerala medical service corporation Ltd.- Project Member.
7) Legal and Revenue implications of VAT on Textiles and Sugar. A Study on the Additional Resource Mobilisation for State of Kerala – Project Member.
8) A Study on Mobilization of Additional Resources by Taxing Hoardings – Project Member.
9) Revenue collection of 20% rated White Goods: A Study for Kerala – Project Member.
10) Government of India Project – “Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India” – Project Member.
11) “Taxation of Petroleum Products: Policy Strategy in the context of Dismantling of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.”- Project Member.
9. Working Papers
1) Tax, Turnover and Quality analysis of Petrol & Diesel of Oil Marketing Companies in Kerala – Co-authors: Smt. L.Anithakumary, Smt. Shyama Nair, & Dr.N. Ramalingam.
2) Collection, Collation, Analysis & Reports Generation of Dealer – wise Data of Commercial Taxes Department, Government of Kerala (Periods: 2005-06, 2006-07, 2007-08)- Concept Development & Facilitation: Dr. Ramalingam. District Co-ordinators: Sri.M.L.Paul & Smt.L.Anithakumary (Kollam, Idukki & Mattancherry): Smt. Shyama Nair (Alappuzha& Trissur): Dr.C.S.Venkiteswaran (Palakkad, Kannur & Kasargod): Dr.Jose Sebastian (Malappuram, Kozhikkode & Wayanad): Dr.Thomas Joseph (Pathanamthitta & Kottayam) & Dr.N.Ramalingam (Thiruvananthapuram & Ernakulam).
3) Charging Provisions under the KGST Act, 1963: Proposals for Simplification- CTS Working Paper No. 6/98. Co-authors: Shri. S. Radhakrishnan Thampi, & Shri. K. Gopakumar.
4) Entry Tax on textiles & Tobacco – CTS Workin Paper No. 3/99.
Co-author: Shri. K. Gopakumar.
5) Widening of Turnover Tax Base: A Short Term Additional Resource Mobilization Programme in the context of Fiscal Crisis of Kerala – CTS Working Paper No. 10/2001. Co-author: Shri. K. Gopakumar.
10. GST Training
Training on GST imparted to various sectors
11. Committee Member
Committee Member in drafting of Kerala Value Added Tax Act, 2003.
12. Paper Presentation in Workshop & Seminar
a) Paper presented on changing taxation regime – Legal concerns at Govt. Law College Ernakulum
b) Paper on “tax avoidance or tax evasion” in the light of decision in vodafone case at GIFT
c) Presentation on Kerala Finance Bill, 2015 to Sales Tax Practitioners at GIFT
d) Presentation on Kerala Finance Bill, 2016 to Sales Tax Practitioners at GIFT
e) Presentation on Budget Tax Matters, 2016 to Sales Tax Practitioners at GIFT
f) Presentation on Kerala Finance Act, 2016 to Tax Consultants at GIFT
13. Updating of Statutes
a) Kerala Value Added Tax Act, 2003
b) Kerala General Sales Tax Act, 1963
(Updated as on 18-1-2019)
1) Name : N Ramalingam
2) Designation : Associate Professor
Phone: 0471- 2311775, 09847093898.
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
[PUBLIC SECTOR LEADERSHIP]
|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.
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).
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
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]
PRESENT ACADEMIC POSITIONS
VARIOUS POSITIONS HELD
Details of Ph.D produced
Thesis title: ‘Human Resource Management of Commercial Taxes Department of Kerala’, Research & Post- graduate Dept. of Commerce St. Dominic’s College, Kanjirappally, M.G. University
Thesis title: ‘ An Evaluation of Audit System in Public Sector Undertakings’, Research & Post-graduate Dept. of Commerce, St. Dominic’s College, Kanjirappally, M.G. University
Thesis title: ‘Effectiveness of Tax Administration in Kerala’, Research&Post-Graduate Dept. of Commerce, St. Thomas College, Kozhencherry, M.G. University
Ongoing Ph D Programmes of CUSAT at GIFT
During the Academic Year 2018-19, the following 2 students had been admitted at GIFT under my supervision as per CUSAT guidelines, the details of them are as follows:
Name of the Student
Title of Research
GIFT@ Rs 12000 pm
JRF @ Rs 31000 pm
Direct Selling Business in Kerala
Research / Consultancy Projects
ICSSR Funded Project( Rs 5 lakhs)
World Bank Funded Project ( Work completed & Report submitted)
BOOKS/ Research Articles Published
Taxes in India , Quarterly Journal -Social Science in Perspective , C. Achutha Menon Study Centre & Library, Thiruvanathapuram (Forthcoming Issue Jan-March ,2018 Issue )
4. A Budget for Sustainable Development , Kerala Calling, A monthly journal published by
Dept of Information & Public Relations , Govt of Kerala, ,April,2013 .PP18-23.
5. Regulatory Framework for Multi-level Marketing/ Direct Selling Business in Kerala ,
published by Gulati Institute of Finance & Taxation ,August,2018- 10,000 copies sold
6.Direct Selling Business in Kerala, published in Annual Release of Business Zoom 2019
7.Understanding Direct Selling Guidelines-its impact on Direct Selling Entities and Direct Sellers , Published in Direct Selling Today, October ,2019
Research Papers/Working Papers/ Publications at GIFT
Teaching /Research Experiences