*By Sreekumar Raghavan*
Most of us who are struggling with high food inflation and rising standard
of living heaved a sigh of relief when government postponed the decision to
raise fuel prices as coalition partners in the UPA government opposed the
move. India's largest oil retailer, Indian Oil Corporation, however, is
hopeful that an oil decontrol regime would be in place soon and prices would
not be administered by the government but by the prevailing prices of crude
oil.

It goes without saying that any hike in fuel prices will have an
inflationary impact on the economy but at the same time it seems strange how
a public sector enterprise is allowed to incur a loss of Rs 1 bn every day.
But, before we dismiss such figures as wild, it is also a fact that we don't
have an oil regulatory commission like we have for electricity or insurance.
Recently, the State Electricity Regulatory Commission dismissed the accounts
and figures submitted by Kerala State Electricity Board for raising power
tariff arguing that they were misleading and quoted out of context and
consumers again heaved a sigh of relief as they put they further reduced
their air conditioner temperatures to beat the summer heat.

So let us not take Indian Oil Chairman's Rs 1 bn loss at face value but they
do incur losses and government does come out with oil bonds to help them. It
is a fact that when ever crude prices turn volatile, Indian consumers are
faced with the harsh reality of rising petrol, diesel prices and consequent
inflation. But, so far the government has not shown any innovativeness in
bridging the oil deficit. In 2005-06, India introduced the education cess of
2% on outstanding tax amount and a further 1 percent higher education tax.

I read a news report that this was a huge success--the Parliament was
informed after the first year that over Rs 10,000 crore was collected by way
of educational cess and this could have reached Rs 40,000 cr by now. Some
states like Kerala introduced road cess from 2008 onwards whereby a one-time
fee was collected along with registration of new vehicles which ranged from
Rs 50 for two-wheelers to Rs 250 for heavy motor vehicles. It was intended
to create a corpus to improve road conditions to ensure safety for vehicles
and passengers.

The government needs to think of innovative ways to fund the oil pool
deficit rather than hiking rates under a decontrolled mechanism when the
country is used for years to the Administered Pricing Mechanism for all
kinds of fossil fuels. A direct increase in petrol, diesel, CNG prices may
have an immediate inflationary impact on the economy and it could also not
go well with the electorate. The other option to reduce sales tax on fuel is
also not favoured because state governments stand to lose tax revenue while
the ‘oil cess’ strategy is revenue generating exercise with an intended
purpose of bridging the oil pool deficit.

An oil cess would work the same way as the educational cess, any one who
consumes a taxable commodity would be contributing to it., but this may
require legislative sanction. For those categories of goods that can be
termed, luxury or premium, the rate of cess can be raised accordingly- for
eg. Rs 6 lakh plus car, luxury flats, expensive toys, clothes, stay in
business class hotels among others. It’s impact is unlikely to be
inflationary as prices are not going to shoot and the burden is more or less
distributed evenly. The sale of items through public distribution system and
to the poor and need can be exempted from such cess.

-- 
Regards

Hardik Shah

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