It was a fine morning when I reached the Income Tax Building. The uniformed guard saluted me and opened the gate to let me in. Everything was looking clean. There were flower pots all around and when I reached the main entrance, polished and shining floor greeted me. I saw all the lift men in uniform, with a smile on their faces waiting for the people. None was smoking or chewing Paan. I looked at the reception and found officials standing at the reception counter as early as 8:00 a.m. My first thought was that some VIP was coming to the office. Then I approached the staircase. It was clean and shinning. The walls were spotless with no graffiti. As I reached the first floor for my office, it looked like the lobby of a five star hotel. All the Naib Qasids (N.Qs) were sitting in front of their officers rooms. All were clad in uniforms and saluted me with a smile as I passed them. This smile was quite different from the one we get to see before Eid. Slowly I went towards my office to find my N.Qs already present. Normally its me who switches on the lights of the entire floor and clean my room as the N.Qs come at their convenience. They gave me the warmest smile and opened the door. I entered my office. The entire setup was altogether different. It was a huge office just like an office of a CEO of a multinational company. There was a sofa set lying for the tax payers. My table was adorned with a new computer, printer and the fax machine has a new roll. A rack full of law books and journals was placed next to my table. There was a notification on my table informing that the competent authority was pleased to announce that the new pay package for the workforce of the Income Tax department had been approved and the salaries would now be raised by five times of the present pay scale. The one-month rest and recreation leave along with two months’ pay has been revived. The officers are no longer required to obtain the NOC for Ex-Pakistan leave. The reward system started by one of the former CBR Chairmen, has been revived and further streamlined; details of which would be available by the end of this week. Late sitting after office hours will be strictly discouraged. Only in case of emergencies, the officers can be asked to sit for extra time for which proper incentives will be given. In the end, there was an additional note to the effect that the competent authority was pleased to make arrangements for the membership of any of the prestigious clubs of Karachi. (A fantasy of mine and my children).

I was trying hard to adjust to the surprises as my Office Supervisor entered the room wearing a three piece suit and congratulated me for the budget target that had not only been achieved but surpassed by a respectable margin. I asked as to how it was possible to do the impossible when till yesterday it was just around 30% of the assigned target. The supervisor showed me the bunch of revised returns and said that barring a few, all the returns of income have been revised voluntarily by the assessees in the greater national interest and the resultant tax collection has been enough to overtake the budget target. I was simply thrilled to hear the great news and then came my Inspector to show me a list of arrear demands having been liquidated through voluntary payments from the assessees. Interestingly, some of the demands which we were thinking to write-off were also paid.

As usual, I asked the N.Q. about the condition of the toilets as it is always raining there and one has to keep changing positions frequently to avoid smelly liquid dripping from the top. With a pleasant smile, the N.Q. asked me to inspect for myself the existing state of affairs. In I went only to find sparkling marble plastered all over the place. No seepage, No need to carry an umbrella. Clean white towels were hanging from the rack and the soap was there, too. The old rusted taps were replaced with the latest variety and there was a nice fragrance all around.

Believe me, it was so clean that I felt hesitant to use it.

Around 12 noon, I asked my N.Q. to see whether the learned Inspecting Additional Commissioner (I.A.C.) is in his office and to ask his N.Q. that as to why I have not been called till now. (Old habits die hard.) Upon his return, I was told that the learned, IAC is no longer there to oversee my job, as he has been assigned his favorite job of making assessments. Major revenue yielding cases of the circle have already been assigned to him, and he is busy issuing Notices etc.

Around 1 O’clock I heard a bell ringing and just then, my N.Q. entered and told me that its for the prayer and lunch break. I went to the mosque at the ground floor and was surprised to see the spacious air-conditioned mosque where all the faithfuls had assembled. We had our prayers led by the learned R.C.I.T. and then we went to the cafeteria on the 8^th floor. It was a nice, clean and well-furnished cafeteria with seating arrangements for more than two hundred officers. The food was really nice and subsidized.

By 2 O’clock, all the assessees whose cases were fixed for hearing had attended my office. Needless to mention that they were received very cordially by the staff. Their files reached my table before they had entered my office, and none was accompanied by a Chartered Accountant or a tax practitioner. The assessees happily admitted the discrepancies and the cooked up figures in the accounts and voluntarily offered to be taxed as per law. They also spared me the headache of sifting through the telephone and electricity bills and copies of tax deduction challans. (The most important documents available on all files.) Sarkari tea was offered to all the assessees. Around 3 O’clock I asked the N.Q. as to where the Commissioner and the regional Commissioner were as I had not received any letter today asking for such and such reports by close of office hours (e.g. addresses, phone number and shoe sizes of all the directors of my circle by return of post). The N.Q. reported that they were busy in their administrative dutes. I asked what administrative duties?

He replied that they were sifting through the tenders called for purchase of official vehicles for the officers of the zone as well as for furnished accommodation. I looked at the sky and noticed that the dirty old ceiling fan was no more there. Just then the alarm rang and woke me up and the feeling of going to the same old office and routine made me sick just like a kid who is forced to go to school daily.

In the morning, I told this dream to, a friend of mine. He first laughed and than told me that it was all because of the so many books on management that I had been reading these days saying that all this knowledge has gone to my head and that is why I have started dreaming of a bright future for this sinking ship. He told me that all those theories of the social scientist like Maslow, herzeberg and Mc Clelland are sheer nonsense. No one in the third world and specially in Pakistan believes in them. Theses are luxuries which we cannot afford. We are the proponents of theory X: Stick without carrot. We believe in accountability rather than reward. He also gave me a word of advice not to tell this dream of mine to anyone else, as it might be construed as an act of sedition by the competent authority with the risk of going behind the bars for 90 days unless proved otherwise. But I did not agree with his advice and decided to print it for the sake of those who are still hanging on to this sinking ship with the hope that one day their fortunes will change and the idea of market based salaries and better living environment for the tax machinery might dawn on the government of the day.

Man by instinct repeats those actions which gives him pleasure and avoid those acts which hurts him (Porter & Lawler). The whole human psychology revolves around the theory of reward and punishment and that is why Gold Almighty created heaven and hell. There has been more emphasis on the reward side as the good deeds have a multiplier effect. The great administrator, our Holy Prophet (peace be upon him) was once asked as to why in the Holy Quran – while describing the different heads under which Zakat can be distributed, a share has been allocated for the Zakat collectors instead of fixed remuneration. His reply was that by having a share in Zakat the collectors will have an incentive to collectors more Zakat and thus increase their share. The market based economies of the Western World have also adopted the same principle by incorporating various theories of social scientists in their compensation packages.

A system which is against the laws of nature, not in tune with the dictates of religion and is against the norms of the modern world is bound to collapse. The change is inevitable. You cannot stop it, though you might delay it. But at whose expense? It is for the competent authorities to judge.