SUNDAY, September 17, 2006

 

Now parenting fraught with doubt

Aditi Singh

"It's about giving your child physical, intellectual and emotional wherewithal to cope with tomorrow's unknown world," continues the flummoxed mother, outlining the job description. "Given today's circumstances, who wouldn't be a paranoid parent? Security, media images, education and values - everything seems to be topsy-turvy and I have the mammoth task of making some sense of it for my daughter," says Preeti Singh, a lecture in Delhi University.
No, it wasn't ever easy. But perhaps parenting was never as hard an assignment as it is today. Caught between two millennia, today's generation of parents teeter perpetually on the edge of doubt and dilemma like never before. The strain has begun to show.Parenting has been made even more difficult by the radical redefinition of the ground rules on bringing up children: corporal punishment is out, shouting and screaming are frowned on, 'understanding' and 'sharing' are the new buzz-words and being a 'friend' is imperative. All this in a dramatically altered living environment - the emotional safety net of the joint family no longer exists. In chaotic urban pathways, where oppressive success ethics means everybody is looking constantly over the shoulder, parent and child are both lonely passengers.
And that's not all that has changed. Simple parental aspirations like wanting one's child to grow into a healthy, happy and relaxed adult seem as na‹ve as wanting to change the world. Like wanting to turn the current stressful, competitive order of things on its head and create an artificial comfort zone for the child. That age-old desire to see your offspring have a 'successful life' now requires a whole lot more than simply helping with the homework. Today it's about going through harrowing, often humiliating, negotiations to secure admission into tag-worthy schools. After that exam after nerve-wrecking exam proves that your child is an Intellectual Titan. And while you're pushing as hard as possible to ensure that your child scores that extra half-mark, don't neglect one essential - redoubling effort to give your child a well-rounded personality. Cram violin lessons, drama sessions and karate classes, just about anything extra-curricular, into that tight schedule to hammer home the 'winning' edge. "Undoubtedly, there is extreme anxiety about parenting today. The reasons are varied like nuclear families, single parents and working mothers and the absence of support systems. Fewer children, so the obsessive focus on them. Mounting marital problems. General high-stress levels. Collapse of solid, basic values. Both parents and children are becoming pawns in this confused game that they want to control," observes Dr. Neeru Kanwar, member of the Indian Institute of Family Therapy.
Adds Dr. Vijay Wadhwa, a reader at Delhi University's I.P. College and the 56-years-old mother of three: "In our time it all happened naturally. You got married and had children. Today, it seems to have become a part of intense planning. You marry at the 'right' time; have children at the 'right' time. By the time they come, you are so much into the planning mode, you strategise to raise them 'right' - here spontaneity is the real casualty.
The stresses - and the bills - only seem to grow, keeping pace with the child. Delhi based architect Bharat Gandhi spends over Rs. 50,000 annually on tuitions alone for his 15-year-old daughter. First on the list of worries: she gets exhausted travelling three-and-a-half hours every day to attend these extra classes. Next on the worry list, therefore, are plans to buy a car for her; the office peon is already being trained to drive. Her 13-year-old brother takes classes in drawing, tabla and computers. Gandhi is on the lookout for a good cricket academy for him. "It's crazy, but one just has to do these things for children today," says the father.
Neuropsychiatry's Dr. Avdesh Sharma in Delhi, too, gets his share of these clients: "Failure sets the parents wondering why despite all their efforts, resources, pulls and coaching, their expectations are thwarted. Often it makes them feel their children are failures, and such failure is perceived as their failure as parents.
For, the parent is as much the object of evaluation today. Thanks in no small measure to the images that glut popular media; a new yardstick - the Hip parent - is doing the rounds of upper middle class India. Current advertising, a rough-and-ready index of lifestyle aspirations, has us believe that 'successful' men who wear top-of-the-line suits and drive swank cars are achievers also because they skip power meetings to spend quality time with their child. Advertisements package the rich, powerful man today as a conscientious parent by choice. The Complete Man - as he is aggressively sold to us - is necessarily a Good Father because he 'does' things for his child. The New Age Mother too has progressed beyond good old mamta. She is articulately, sensibly, intelligently obsessive about her children. She too does things for them like no mom has ever done before - from buying toothpaste to floor disinfectants - but backed by well-thought out reasons, all this while trying to be a "good mom".

For, the parent is as much the object of evaluation today. Thanks in no small measure to the images that glut popular media; a new yardstick - the Hip parent - is doing the rounds of upper middle class India. Current advertising, a rough-and-ready index of lifestyle aspirations, has us believe that 'successful' men who wear top-of-the-line suits and drive swank cars are achievers also because they skip power meetings to spend quality time with their child.
Pointing out that self-esteem is becoming inextricably linked with being a good parent, Dr. Kanwar says that the emphasis has shifted to being a "good" parent rather than on enjoying the experience of parenting. So, it wasn't enough that Vasavdatta Sarkar had opted to be with her three-year-old son Sanjit full time over her career as a teacher. She was constantly depressed; worried that she wasn't interacting enough with children of his age. It was only after consulting psychologist that she was able to believe that her son was going through a normal phase that was only part of growing up. INAV .*****.***********************************************************************

Multifaceted film personalities

A.C. Tuli

In the year of the diamond jubilee of the ‘Talkies’ in India, it would not be inapt to look back and talk of the significant contribution made by some stalwarts to the overall development and prosperity of the film industry. Particularly those film personalities whose versatility enabled them to serve the film industry in more than one capacity.
Normally, a person who enters the film industry has just one-dimensional ambition to make headway as an actor, or as a music director, a lyricist, a singer, a scriptwriter or choreographers and son on. But there have been quite a few people in the industry who had the confidence to put their fingers in a number of pies, so to speak, and triumphantly making a success of it.
Going back to the first decade of the talkies, it was a tall, imposing-looking Parsee named Sohrab Modi who first ventured out to prove that his talent did not simply lie in performing grandiloquent, larger-than-life roles in films, but also in directing and producing those films. Right from the inception of his banner Minerva Movietone in the 30s, he went on to make a number of films in which he had a pivotal role and which he also directed and produced. Sohrab Modi’s forte, was making of historical films, although he had once confessed that as a student he had little interest in History.
Some of Sohrab Modi’s most successful films which he produced, directed and also acted in are: ‘Khoon Ka Khoon’ (1935), ‘Pukar’ (1939), ‘Sikandar’ (1941), ‘Prithvi Ballab’ (1943), ‘Jhansi Ki Rani’ (1953) ‘Kundan’ (1954), ‘Raj Hath’ (1956). Sohrab Modi’s contemporary V. Shantaram was also a multifaceted personality. He not only produced and directed some memorable films which dealt with the social issues of the time, but has also acted in quite a few of these films. Who can ever forget his most successful pre-Partition film “Doctor Kotnis Ki Amar Kahani’ (1946) which he directed and in which he also performed the role of the protagonist? Other notable films which were produced and directed by him and in which he himself was the hero are: ‘Parchain’ and ‘Do Ankhen Bara Haath’. In fact, his role of a conscientious jailor in ‘Do Ankhen Bara Haath’ won him laurels. Film critics were all praise for not just his sensitive direction but also for his realistic performance as hero of this film.
Kishore Sahu was another film personality who dabbled in acting, screenplay writing, story writing, directing and producing films. He scripted the stories of some memorable films which he also produced and directed. Some of his films which he directed and in which he was himself the leading man were quite successful. For instance, ‘Sindoor’ (1947) was a box office super hit. His film ‘Kali Ghata’ (1951) in which he introduced Bina Rai for the first time was also quite successful.
Kamal Amrohi began his career in the late 30s with Minerva Movietone as a screenplay writer and lyricist. His first film was Sohrab Modi’s ‘Pukar’. Thereafter he wrote lyrics and scripted stories of many films, but it was Bombay Talkies’ Ashok Kumar - Madhubala starrer ‘Mahal’ that raised him from the obscurity of anonymity to live forever in the sunlight of lasting fame. Kamal Amrohi not only scripted the story of ‘Mahal’ but also directed this all - time super hit. He, along with Nakshab, also wrote some of its lyrics.
Kamal Amrohi had a rather chequered career in films. For if ‘Mahal’ brought him celebrity status in the film industry, his next film ‘Daera’ (1953) pushed him back to anonymity. The film sank without a trace at the box-office. But it was ultimately his magnum opus ‘Pakeezah’ (1972) that once again changed his fortunes. He directed this film, scripted its storyline, and wrote lyrics for it.
Shortly after the partition of the country, there was the rise of another film personality. This man was destined to scale Everestian heights both as an actor and as producer - director. When he produced and directed his first film ‘Aag’ (1948) under his own newly - established RK Films banner, Raj Kapoor was just 23 years old. The film failed to attract viewers to cinema halls. But his next venture ‘Barsat’ (1949) pitch-forked him to the front rank of film directors as well as film actors.
In the forty years that Raj Kapoor remained on the film scene, he produced and directed a number of films under the RK Films banner. And in most of these films, he was also the hero. It was only when age started catching up with him that he cut down on his acting assignments and concentrated on directing and producing his films, most of which were hits.
Raj Kapoor’s unprecedented success in his threefold role as actor, director and producer inspired some of his contemporaries - and among, them particularly Dev Anand - to likewise try their luck in these three fields. Dev Anand set up his production company Navketan in 1949. The first film produced under this banner was ‘Afsar’, but, like Raj Kapoor’s first film ‘Aag’, Dev Anand’s first film also flopped at the box-office. However, the scales were turned when his very next film ‘Bazzi’ (1951) proved a super-duper hit and skyrocketed him to everlasting fame.
For a long time Dev Anand kept sticking to acting in films, and wisely leaving the direction of those films to his brothers Chetan Anand and Vijay Anand. But with ‘Prem Pujari’ (1971), he decided to wield the megaphone himself. With what results, it is now history. Frankly, Dev Anand as director could never equal, let alone surpass, his two brothers.
Guru Dutt began his innings in the film industry - believe it or not - as a choreographer. But as choreographer he could never outshine his rivals in the profession. So this brainy fellow turned to something more serious. It was to script stories for films and also direct those films. Now and then, however, he performed cameo roles in films which hardly ever gave any indication of his acting talent. His first chance came when Dev Anand was making ‘Bazzi’. The film’s story was jointly scripted by Guru Dutt and Balraj Sahni. But the film was directed by Guru Dutt. It was Guru Dutt’s first film as a director. The film’s unprecedented success empoldened Guru Dutt to set up his own production company - Guru Dutt Films. The first film of this company was ‘Baaz’ (1953). Guru Dutt himself played the role of hero in this film opposite Geeta Bali. The film was a moderate success at the box-office.
Who is not enamoured by the soft voice of Talat Mahmood? Talat Mahmood’s good luck was that he was not only an uncommonly good singer but also a handsome young man when he entered films.
His ambition, like that of Mukesh, was to become a singer-hero in films. He acted in some half-a -dozen films as hero and was cast opposite topmost heroines his time, such as Suraiya, Nutan, Mala Sinha, and Shyama. But none of his films cold become even a moderate success. So, ultimately it was only as a singer that Talat Mahmood was able to make his mark in the film industry. (PTI Feature)

 

Return of the laughter brigade

Dr. Asthana is back as Sardar Lucky Singh. In an animated conversation with Vickey Lalwani, Boman Irani talks about 'Lage Raho Munnabhai', a gangster meets Gandhi sequel to the immensely popular Munnabhai MBBS.
How do you rate the sequel's chances?I think that the film will click. We were always conscious of the fact that we have an added responsibility- to deliver a good film which is as good as Munnabhai MBBS. It would be great of course if the audience enjoys it more.
What do you play in the sequel? I play Sardar Lucky Singh. He seeks Munna and Circuit's help to sort out an issue regarding his daughters-in-law. Somewhere along the way they differ widely. You did a lot of homework on this role? That's correct. I don't want to sound pompous but I really spent some time with Sardars to give an authentic feel to the character.
But why? That was because I didn't want the character to look like a caricature. When one plays a character from a certain community, one subconsciously tends to act keeping certain aspects in mind. I didn't want the character to look stereotyped (pauses)
Please continue.
Lucky Singh is a sharp, intelligent and jolly fellow who can outsmart anyone. But let me make one thing clear. There is no lampooning of the Sardar community. Enough of the Santa-Banta jokes. How often can you show a Parsi stuffed in a car with 16 kids? Let's get on with it. Let's get real. The character has shades of grey, but whose point of view is as valid as Munna's.
What is the film actually all about?
Sorry, I am not giving away the story. In a nutshell, Munna and Circuit are divine fools - they are actually supposed to be goons, but end up doing good deeds. 'Lage Raho Munnabhai' is not a grim film, but one which will still make you ask questions.
Which other films do you have coming up?
I have Dibankar Banerjee's 'Khosla Ka Ghosla', in which I play a cunning and manipulative builder. The builder sells houses and then uses fraudulent means to get the residents to leave. He is only concerned with making money and does not care for others' emotions. Also, I play Iftekhar's role in Farhan Akhtar's 'Don - The Chase Begins Again'. Also, there is 'Honeymoon Travels Pvt Ltd', which deals with relationships. It is directed by Reema Kagti who has done a tremendous job as a first-time director. Finally, there is Vinod Chopra's 'Eklavya', in which I play Rana.
Why did you do intsy-bitsy roles in films like 'Pyaare Mohan', 'Mr Prime Minister', 'Being Cyrus' and 'Yun Hota To Kya Hota'?
Sometimes you do roles because you like them when you hear them, because you see scope to do something differently, but it happens. I deeply respect Dev Anandsaab. I couldn't say no to him. I did 'Yun Hota To Kya Hota' because I immensely respect Naseersaab as an actor and a person. In 'Being Cyrus', I got a chance to explore a character I had not played before.
With so many films and such a busy schedule, do you get any time for your other passions - photography and theatre?
I do take time out for photography, but it's on a personal level now, only for myself. I am adapting myself to the digital format. As for theatre, that required a lot of time which I do not get.
Raj Kumar Hirani has said that he would like to keep the Munnabhai series going. Will you do a third film if it's made?
Of course. It would be impossible to resist. (TWF)

Congress Grass!
A growing green menace

S. Hardial Singh

Congress Grass (Parthenium Hysterophorus)
Congress grass (Parthenium hysterophorus) a herb belonging to the family Asteraceae has attracted the attention of people around the world as poisonous, problematic, allergic weed apart from posing serious human health hazards, causing allergic dermatitis and respiratory ailments. It is accidentally introduced into the country through wheat imports from the USA during 1950’s and since then spread phenomenally throughout the length and breadth of the country. It was noticed first in Pune (Maharashtra) during 1950’s as a stray plant on the garbage. It has spread all over country covering wastelands, railway yards marshy patches, grasslands, roadsides, rail tract sides, along the canals and rivers, vineyards and poorly managed arable field causing yield reductions upto 40 percent in agricultural crops and upto 90 percent in forage production. Producing large number of seeds (10,000 - 15,000 per plant) small and light in weight for easy and wide spread dispersal, adaptability to adverse environmental conditions and ability to suppress local flora by allelopathic (effect of root exhudations) effect make this weed to flourish and luxuriantly.
What is more concerning with regard to Parthenium is its effect on human and animal health. In a sample survey conducted in Bangalore, it is recorded that 70 percent of the population suffered from allergic inhinitis due to Parthenium pollen and 47 percent suffered from nasobranchial allergies. unfortunately, there is no effective treatment for the dermatitis other than exclusion of the weed. Severe cases can lead to infection, septicaemia and even death. The weed is also a potential health hazard to the cattle causing several medical complications, hereby reducing the mild yield.
Parthenium contains numerous chemicals like parthenin and several phenolic, caffeic, vanillic, ferulic, chlorogenic, anisic acids are among the inhibitors, which has been identified recently. The principal culprit parthenin has enhanced biological activity due to the presence of a cyclopentene group, which can cause chromosomal damage in animal cells, uncouple phosphorylation and inhibit key cellular enzymes. Apart from other diseases, livestock develops severe dermatitis and toxic substances, lesions in gastrointestinal tract, liver and kidneys with external symptoms of pruritis, alopecia loss of skin pigmentation, facial and body dermatitis and anorexia changes in blood chemistry and inhibition of liver dehydrogenases, as well as degenerative changes in both the liver and kidneys. Perhaps an even more sinister effect of this weed on human health can be seen in Indian childhood cirrhosis (ICC) due to Parthenium contaminated animal feed leading to tainted milk.
It has been observed that many plants die under extreme cold conditions during winter months but some still survive. Healthier growth is seen during raining season. Another interesting field observation noted in different individuals in different state of growth i.e., vegetative, flowering, seed setting, dormant etc. throughout the year. Plants species like Rumex dentatus Linn (Khatpalak, Lalbibi, Ambarah, Harflee), Dhatura stramonium Linn (Dhatoora) appear to suppress the growth of this weed.
Successful adaptation and survival mechanisms have enabled this weed to defy all methods of control by man. Since Parthenium became a menace in different parts of the country, several methods are being recommended to suppress its growth. But no method appears to have worked satisfactorily as each method tried up suffered from one or more limitations such as inefficiency, impracticability, etc. However, the integrated approach recommended recently seems to be promising, which includes chemical, manual and biological methods. The control has to be attempted on a community basis by local administration on a war footing involving school/college children, public, NGOs, etc. To be effective, it has to be done on a regular basis until it is eradicated.
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Digital signatures A new technology

Vishal Gupta

A signature is not part of the substance of a transaction, but rather of its representation or form. A signature must have the following attributes:
A signature should indicate who signed a document, message or record, and should be difficult for another person to produce without authorization.
A signature should identify what is signed, making it impracticable to falsify or alter either the signed matter or the signature without detection.
The affixing of the signature should be an affirmative act which serves the ceremonial and approval functions of a signature and establishes the sense of having legally consummated a transaction.
Optimally, a signature and its creation and verification processes should provide the greatest possible assurance of both signer authenticity and document authenticity, with the least possible expenditure of resources.
Digital Signature technology generally surpasses paper technology in all these attributes. Digital Signatures are created and verified by cryptography, the branch of applied mathematics that concerns itself with transforming messages into seemingly unintelligible forms and back again. Digital signatures use what is known as "public key cryptography" which employs an algorithm using two different but mathematically related "keys" one for creating a digital signature or transforming data into a seemingly unintelligible form, and another key for verifying a digital signature or returning the message to its original form. Computer equipment and software utilizing two such keys are often collectively termed an "asymmetric cryptosystem."
The complementary keys of an asymmetric cryptosystem for digital signatures are arbitrarily termed as the private key, which is known only to the signer and used to create the digital signature, and the public key, which is ordinarily more widely known and is used by a relying party to verify the digital signature. If many people need to verify the signer's digital signatures, the public key must be available or distributed to all of them, perhaps by publication in an on-line repository or directory where it is easily accessible. Although the keys of the pair are mathematically related, if the asymmetric cryptosystem has been designed and implemented securely it is computationally infeasible to derive the private key from knowledge of the public key
Another fundamental process, termed as a "hash function" is used in both creating and verifying a digital signature. A hash function is an algorithm which creates a digital representation or "fingerprint" in the form of a "hash value" or "hash result" of a standard length which is usually much smaller than the message but nevertheless substantially unique to it. Any change to the message invariably produces a different hash result when the same hash function is used. Thus, use of digital signatures usually involves two processes, one performed by the signer and the other by the receiver of the digital signature:
" Digital Signature creation uses a hash result derived from and unique to both the signed message and a given private key.
" Digital Signature verification is the process of checking the digital signature by reference to the original message and a given public key, thereby determining whether the digital signature was created for that same message using the private key that corresponds to the referenced public key.
How the Digital Signatures work in a practical way:
We can send a digitally signed Microsoft word document as attachment to our clients via email. You have to add our digital signature stored in our browser like Internet Explorer/Netscape or USB Token plugged in your USB port by going to security tab in the options menu of Microsoft word. We shall then save your document which shall be digitally signed. Altering the document and resaving it will remove our digital signatures.
We can send a digitally signed email to your client. You have to add your digital signature to an email message by going to security tab in the options menu of Microsoft Outlook.
If we are using public communication networks to process commercial transactions between your customers/business partners or even to persons whom we do not know (What we call E-Commerce), many problems surrounding the authenticity and privacy of transactions are mitigated if messages are digitally signed and encrypted.
Branches of Companies/Banks etc. are required to submit monthly reporting to their Head Offices/Corporate Offices. These are usually sent in paper format. Digitally signed copies of the same may be send which will not only facilitate quick and timely reporting but also save a lot of time in converting data from machines to physical form.
Digital Signatures in India:
The real start of usage of digital signatures in India can be marked with flagship e-Governance initiative of the Ministry of Company Affairs (MCA), Govt. of India. The MCA21 project facilitates the electronic filing of all statutory compliances online via the Internet, using a secure electronic mode w.e.f. September 16, 2006. One of the pre-requisites for e-filing via MCA21 is a Digital Signature Certificate (DSC) obtained from a licensed Certifying Authority (CA). A DSC would be required to digitally sign electronic forms. Certifying Authorities in India are licensed under the Indian Information Technology Act (IT Act). A Digital Signature obtained from a licensed CA in India is recognized by the Indian IT Act to be equivalent to a Physical Signature.
Income Tax Department has introduced new Income tax return Forms No.1, 2, 3 and 3B w.e.f. July 24, 2006 Form No.1 applicable to Companies is compulsorily to be filed electronically using Digital Signatures.
National Securities Depository Limited (NSDL) has allowed an online upload of digitally signed e-TDS returns thereby enabling entities to directly furnish (upload) their e-TDS returns (Form 24, 26 and 27 only) to the TIN central system through the Internet from July 10, 2004 onwards.
Besides, some of the reputed Organizations world wide requires tenders etc. to be filled electronically which will also require the need of having a digital signature.

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''Accounts, Accounting,
Audit under the Jammu and Kashmir VAT Act, 2005''

The State of Jammu & Kashmir has introduced the Jammu & Kashmir Value Added Tax Act 2005. The said Act replaces the Jammu & Kashmir Value Added Ordinance 2005. The Ordinance/Act has been made applicable as from 1-4-2005. This is a new law and requires detailed and proper accounting. To meet this requirement a book has been brought in the market. This is highly desirable and need of the hour.
Ever since inception of VAT regime, dealers and professionals alike were in a dilemma as regards the procedure for accounting to be followed, manner of treatment of input credit on opening stock, remission of output credit in case of industry etc. according to CA. Virender Kumar Kapurthis publication seeks to address the general and specific queries of businessmen and professionals alike regarding their various obligations under the VAT act.
The book ''Accounts, Accounting, Audit under The Jammu and Kashmir Value Added Tax Act, 2005'' is a pioneering effort on behalf of the authors to elucidate the procedural aspects under Value Added system of Taxation relating to maintenance of accounts and audit according to CA. Sudhir K Arora, due to lack of conceptual and procedural clarity regarding VAT system of taxation itself, there was an utter state of confusion about the nature, manner and others obligations regarding maintenance of accounts in the new regime. Despite more than a year having passed under VAT, the business community at large still remains unaware of its obligation to get the accounts audited, failure of which has rather grave consequences.
The VAT Act has also placed a great responsibility on the Chartered Accountants fraternity by making VAT Audit mandatory for turnover exceeding Rs. Forty Lacs. The members of the profession are supposed to report on the various matters pertaining to the VAT Act, so as to assist final assessment by the Department.
The book has been brilliantly authored by CA. Arun Kumar Gupta and CA. Hardeep Aggarwal and the labour and research put in by them is clearly evident for the detailed analysis on various provision of the Act. The book deals on the system of VAT, the incidence of tax, input credit, output credit, audit etc., which are explained by means of flow charts, tables and illustrations, CA. Sudhir K Arora opines that the accounting entires in respect of Input Tax, Out Tax, Credit and Debit Notes etc are detailed in the book, along with the manner of presentation in the Final Accounts. The professionals are also going to find the book very helpful as each para of VAT-53 is discussed in details.
According to CA. K B Sharma, it is indeed a brilliant effort by the authors, CA. Arun Kumar Gupta and CA. Hardeep Aggarwal, to understand the law on Value Added Tax of the State of Jammu & Kashmir and there on publish a book on this subject within such a short span of time. The ease by which Value Added Tax could be understood after going through this book reflects the efforts of the authors and their understanding of the subject.
Wherever possible, flow charts have been shown to give a bird's eye view to the provisions at the very first glance. The accounting and other aspects related with Value Added Tax are explained by giving practical examples wherever required. Even if a casual reading is given to the book, the required knowledge of VAT can easily be obtained.
This book is written in a clear, concise manner, and the illustrations and examples make it an essential and valuable resource for Practicing Accounts and Lawyers, and Financial Officers of any organization which is subject to Value Added Tax. This book will serve both the neophyte and the experienced practitioner. It gives self-education as it has been well conceived in its set up.
The book is a must for professionals in the field of Accounting and those dealing with VAT. IT is also useful for all business houses so that they know about the areas dealt with by VAT and to meet the obligations that rests upon them under VAT. "It is good source of information", says CA. Omesh Gupta.
The book is a practical guide for everybody associated with VAT and everybody is going to find it very useful. I again congratulate the authors for their effort. (CA. Sudhir K Arora).
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Trika-shasta An appraisal

Raj Kumar

The worship of Shiva and Shakti in Kashmir has ancient origin, but one of the greatest philosophers of Kashmir, Vasugupta, gave it a sound base in the 8th century AD when he composed the Shiva-sutras under devine revealation. Vasugupta, the percepter of Shiva-sutras is regarded as the father of Kashmir Shivism. His pupil Kallata Bhatt founded the spanda shastra branch. From Kallata Bhatt this lore passed through a line of pupils to Baskara of 11th century AD Somanda another pupil of Vasugupta, is the founder of Pratyabijina branch, which through another line of pupils passed to Abhinav Gupta of 11th century. The Shiva Sutras were interrepreted by various scholars, but it was Abhinavgupta who showed the practical way of realizing the devine powers. Abhinavgupta worked on three systems known as the Krama, the Trika and Kula which were evolved from the Shivagamas and the Tankras. He was an original thinker and a great philosopher, who is supposed to have defeated Shankaracharya, another scholar of same name sake who hailed from south India.
It may be noted here that the Shivism of Kashmir is a distinct philosophy in its own right, which originated in Kashmir, though it may have some conections with similar philosophies elsewhere. Kashmir Shivism is also called Trika-Shastra or simply Trika because it treats of the three entities ‘‘God’’, ‘‘soul’’ and ‘‘matter’’. Trika shastra combines all the three elements in a plausibly rational scheme, negating none yet not getting mired in the one or the other philosophical dead ends.
Kashmiris developed philosophical literature of their own on Shiva cult, and their original thoughts attracted many scholars from other lands. The original philosophy, which is generally called, the Trika, by the Kashmiris is of devine origin and as such they refuse the authority of the Vedanta philosophies. In this connection, they assign superiority to the Paratyabhijina system which implies a knowledge, a comprehension of the principles, a realization of the truth. Pratyabhijina system according to them, is the only perfect and correct system transcending all other systems of philosophy.
Of all the humanistic achievements of Kashmir, the Trika is unquestionably the greatest. It is of the world wide interest, for it is Kashmir’s very own and in the words of a Kashmirian author, like saffron,which grows nowhere else except in Kashmir.
The Trika is a wonderful synthesis of all the important systems of knowledge and thinking as well as all moral and spiritual disciplines practised previously in India. It is the synthesis of all that is universal and enduring in the Vedants, the Sankhya, the Dharma, and the vinaya as well as all that is highest and noblest in the vaishnava and shakta schools of thought. While synthesizing all previous systems of India’s philosophical thinking and spiritual discipline, the Trika has been careful to avoid the many pitfalls, into which certain later representations of the earlier systems have been led.
Then again while absolutely monistic in its analysis of man and the universe, the Trika is yet a most realistic and dynamic system.
In it, the Chief emphasis is laid on which is called Svatantrya, the most complete autonomy of thought and action as the goal of life. The Trika is an opportune revelation designed to meet and solve the many intricate problems, personal and social , which confront the man all over the world.
The Trika is the fundamental science of three most vital facts of universal experiene namely, (a) man, (b) universe and (c) adjustment. While all these three are dealt with in the Trika, it is the man who is its primal as well as final concern, so much so that the Trika-shastra might as well be called the science of humanism. The Trika does not just stop here, but analysis man’s entire construction, physical, mental and spiritual.
In addition to the analysis, not only of man but, also his universe into 36 principles, the Trika further tells us, with a wonderful wealth of detal, the exact method of knowing them in direct experience and realising them as positive facts. The Trika is meant for all human beings without any distinction of sex, creed, caste or colour. Kashmir Shivism is also called Trika-Shastra or simply Trika because it treats of the three entities ‘‘God’’, ‘‘soul’’ and ‘‘matter’’. Trika shastra combines all the three elements in a plausibly rational scheme, negating none yet not getting mired in the one or the other philosophical dead ends.
The Trika has a very extensive literature, consisting of three different divisions, namely (a) the Agama shastra(b) the Spanda shastra and (c) the Pratyabhijina shastra. The Agama literally means ‘what has come down from remote antiquity’.
The Spanda literally means energy and it has reference to the fact that the whole universe in all its aspects physical, phychic and spiritual, is nothing but a play of energy or vibration manifested. Spanda shastra is another name of Kashmir Shivism. Spanda, is also at the root of nad shastra that explains how the mantras are effective in invoking their effects.
The Pratyabhijina primarily means recognition and in this context has reference to the fact that realizing one’s own self means the recognition of Shiva. The term has been used in the sence of revealing the powers of self by direct experience. One can recognize himself if he recognises the supreme power of God and becomes aware of his own self and units both into one experience, by his knowledge and action saying certainly: ‘I am that very lord’.

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Pains and physiotherapy

Dr Anita Gupta

Health awareness and physical fitness has now become the soul words in our modern society and thus one fnds an increasing consciousness about the role and importance of physiotherapy. If a doctor provides the first hand treatment by way of drugs or surgery, the physiotherapist renders one step ahead by rehabilitating the patients ’ into their normal lifestyle by treating their body and psyche as well. In brief, a physiotherapist treats those having some bodily deformities, joint pains, joint restrictions, cervical and lumbar spondylosis, cerebral palsy, nerve injuries and burns, etc. Besides these, disabilities due to arthritis, stroke, paraplegia, hemiplegia, frozen shoulder and polio are also taken care by a physiotherapist. To quote an example, after a simple fracture of forearm; a plaster cast is given from palm to above elbow for 5-6 weeks. During the period the fractured bone(s) gets united, stiffness does develop at elbow, wrist and forearm joints that limit the range of movement. To recuperate from such restrictions the patient needs physio-occupational therapy treatment like wax bath and active passive exercises with CPM unit, pulley, pronation-supination apparatus, modeling clay and grip exerciser etc along with manual exercises. Dr Dave, a renowned surgeon from AIIMS, Delhi once said ‘an orthopaedic or a neurosurgeon should not pick up his knife unless he has a good physiotherapist with him’.
A lot of locomotor’s disability in our country is due to polio, hemiplegia, paraplegia and cerebral palsy etc. which need special guidance of an expert and well trained physiotherapist from the very beginning. The spastic child or a paralytic patient can recuperate from its paralysis even to the extent of 80-90 percent but only if it is treated at the very initial stage. Delay in treatment definitely lessens the extent of recovery. Likewise, a cerebral palsy child requires full rehabilitation services by means of physiotherapy, occupational and speech therapy according to his handicaps. The treatment in case of rheumatoid arthritis and osteo-arthritis is mainly directed towards suppression of progressive disease and restoration/maintenance of functions in the affected joints or organs. For this the patient requires various drugs singly or in combination with physiotherapy that extends deep heating through short-wave diathermy along with active passive exercises and splintage to keep the joints working lest these may not end up with the fixed contractures and deformities of the hand and knee. Likewise cases of stroke are treated with ice-therapy and specialized exercises like propioceptive neuromuscular techniques and other active exercises with the equipments. These types of patients, depending upon the severity, if joins physiotherapy within four weeks of attack, recovers almost to the full extent after assuming the specialized exercises. The facial paralysis too, can be cured completely by means of physiotherapy treatment.
In our modern beauracratic society, we continuously use our backs and stand/sit for longer durations that bring a fatigue, exhaustion and subsequently the pains. The most common complaint of neck and back pain occurred by using faulty mattresses, soft and thick pillows, wrong postures and in general, the sedentary life style. Cervical spondylosis can manifest in a variety of symptoms like neck pain, referred pain in the arm and numbness of hand, nausea, vertigo or headache and sometimes it is miscalculated as a heart problem. This type of ailment can be cured by way of some manual exercises of the neck or it may need ultrasound therapy and 10-15 active sittings of intermittent cervical traction, in severe cases. Wearing of the collars should be avoided before it gets immune to its usage, as a noted Othopaedician, Dr Inglekar, in a symposium on ‘Non-Surgical care of spine’ at Bombay in 1997, spoke the words ‘‘cervical collars should not be worn unless the neck starts barking’’.
Similarly, lumbar spondylosis, sciatica or low back sprains can again be cured by using equipments like shortwave diathermy, interferential therapy, TENS and lumbar traction unit. Once the acute pain lessens, gradual manual exercises are of considerable value in improving the power in the weakened muscles. Physiotherapy also has a great role in helping the burn patients to prevent the development of contractures and deformity especially in the case of hand by giving them the proper splints.
Undoubtedly, physiotherapy is a supportive treatment in many orthopaedic as well as neurological conditions, along with drug therapy. There is need for bringing home to people the importance and judicious use of combination of drugs and physiotherapy. Nevertheless, there is no disputed fact that any wonder drug or a surgery may have come up in the rescue of muscular wasting or dystrophy, paralytic, arthritis, motor-neuron or such like other diseases except the physiotherapy which, too, can not promise to rehabilitate the patient completely but it definitely delays or even sometimes stagnates the hard felt miseries of their fast deteriorating conditions.
In the rural areas too, lot of physical dysfunctions occurs, because of sole reliance on drugs for treatment of diseases like polio where they hardly have any effect and may later on go for surgery in majority of cases. In another case, a flat foot left untreated could result in knock-knees. In all these cases, a regular moderate physiotherapy by way of using splints and calipers or some modified shoes should be adopted to maintain sturdiness in the wasted muscles provided the patient does not exhaust himself/herself. A ‘Chartered Society of Physiotherapy’ has well said that Physiotherapy is a dynamic profession, which uses a range of treatment techniques to restore movement and function within the body.

Cling to dharma for peace

Lt Col R K Langar

Dharma is an all powerful word in Hinduism. This multimeaningful word plays an extremely important role in the Hindu ethics. Before the name Hinduism came into existence, the Aryans called Hinduism as Sanatana Dharma or the eternal religion. A religion to be eternal has to be universal which underscores that Hinduism has a universal appeal as it is based on eternal Truth. It is said in Mahabharata that Dharma is the eternal law govening upholding and supporting the entire creation. One definition of Dharma states that whatever sustains is Dharma. The Divine self is the very foundation of our being and it is that which sustains us. Therefore the highest meaning of Dharma is the Divine self in man, the Atma. Dharma as per the Indian thought is a philosophy though it is usually understood as Religion. Dharma is a way of life, a code to be followed by all human beings. When other religions came into being they were largely called by the name of their founders to distinguish them from one another. But Hinduism besides having no founder is referred as Manava Dharma since it deals with eternal truths which are meant for one and all and for the whole of mankind. Dharma thus becomes a principle to govern the world and maintan peace and all round wellness. Peace is very important as no human achievement is possible without peace thin and without. Our lives are dictated by our wants, likes and dislikes and by our uncontrolled desires due to which we do not know the way of right living for our guidance. Here the word Dharma which has many connotations provide the answer to us to follow the right path.
Dharma as righteousness : A very important meaning of Dharma is righteousness. Righteousness envisages practical application of certain rules which regulate our conduct and enables our spiritual elevation. There are instances in the history where people have sacrified their lives for the cause of Dharma. Dharma as righteousness is highlighted in the Gita where Lord Krishna states that whenever there is decay in righteousness and there is exaltation in unrighteousness I myself come forth for the protection of good and destruction of evil doers and for the establishment of Righteousness. Buddha founded his entire teaching on righteousness as his fourth noble truth lays down right way of living. Righteousness or right conduct is the basis of Indian culture and it must express in the life of a man. The four goals of human life- Kama Artha. Dharma and Moksha are guided by Dharma. Even in order to satisfy one’s passions or to acquire worldly possessions one must hold on to Dharma and then only one can become entitled to Moksa or liberation from the cycle of life and death. It is very appropriately stated in our scriptures that one who protects Dharma is protected by Dharma.
Dharma as Truth : Truthfulness is the fundamental requirement of one’s elevation. Brahman is described by upanishads as Truth. Mahabharata says that no religion is higher than Truth. Truth is also one of the four pillars of Dharma. The other three being Purity. Austerity and Compassion. Truthfulness is not only obstaining from falsehood but it also includes Honesty.
Dharma as Duty : Dharma also means performing our duties which become assigned to us by virtue of our status and position in the society. According to Gita, if one does not perform his duties, he incurs sin. At the same time one cannot attain perfection without performance of one’s duties. Dharma as duty has certain divisions like individual duty, family duty, duties towards society, nation and mankind. Under individual duties we have to observe moral and ethical principles to raise our level of consciousness by removing all ill traits from within. The Gita calls these as divine qualities. Some of these are truthfulness, self control, non-violence renunciation, modesty, humility and forgiveness. Individuals make up family and it is the duty of individuals to prevent disintegration of the family by observing mutual self sacrifice and respect.
Our scriptures tell us that we should treat our father and mother as God. If the family remains well integrated then the society shall remain cohesive and united. Our main duty towards the society we live in is to ensure that on one of our actions disturb peace and tranquility of our society.
The breakdown of social rules in our society today is due to nonadherence to Dharma by the people placing their own intrest about the interest of the society or the nation. If there is selfishness in the heart, we can never understand what is Dharma or right conduct. So become selfless, help others donot trouble others and then alone you can take the righteous path.

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