India enacted a law to protect the interests of migrant workers in 1979 with all good intentions. It ensured fair and decent conditions of employment along with the licensing of contractors who employ migrant workers, said details of all migrant workers should be provided to the relevant authorities and had a host of other good features. Yet this country saw the utter misery of the migrant workers during the Covid lockdown, with thousands marching home on foot with nothing to hang on to except their miserable belongings. The law failed, as none in the Central or state governments ever bothered to implement the law. Did the MPs raise this issue after this grave tragedy? Unhappily, no. Has the government announced any radical changes in the law and punished officers who failed to implement it? Not so far.

So where has good governance promised by the honourable prime minister gone? The same fate awaits people with disabilities in the country in spite of The Rights of Persons with Disabilities Act, 2016, that lays down a host of responsibilities on the Central and state governments; 35 sections of the Act cover practically every aspect of their life and how to make it comfortable. Almost all states have commissioners for them. There appears to be no report available from the state governments as to what they do and on whether they have detailed statistics of persons with disabilities with them. Tamil Nadu seems to have even district-level officers to deal with their welfare. Others also may have such officers, but what do they really do to help persons with disabilities?

What is missing in all these arrangements as it happened in the case of the migrant workers is proper enforcement of the law. Fixing responsibility for failures rarely happens in this country at any level from secretary to the Government of India to the humble peon. This is the cause for failures and the poor performance index of this country across sectors. Have the governments both at the Centre and the states done anything to build capacities in persons with disabilities to help them lead a good life? Some states may have centres to fit prosthetics but they are inadequately funded and antiquated.

So what can the Union finance minister do that could be a radical change from the existing regime for people with disabilities?
1. The Act should be amended to make the states responsible to identify people and classify their disabilities as curable, incurable and remediable, and fix responsibilities on each and every functionary along with punishment for failures. These officers should also be generously paid.
2. Many in the rural areas have curable blindness such as cataract glaucoma and other curable eye ailments that have incapacitated them. The states should ensure that they are taken to the appropriate hospitals and cured. Where the deficiency is remediable, as for instance by fitting prosthetics, the state should do it free of cost.
3. One of the major deficiencies in our country’s poverty alleviation programmes is the lack of provision for capability enhancement of people with disabilities where such opportunities are available. With modern medical technology, most can be helped to lead qualitatively better lives.

The Act should contain mandatory provisions for people with disabilities to seek government assistance to improve their quality of life at no cost, within a given time frame of registering their request. For example, very good modern prosthetics are available and when people who lack a limb are fitted with them, they could lead a normal life. Merely creating facilities or opportunities for them as contained in the Act is not a sufficient condition for their well-being .

To cap it all, the tax system is also uncharitable to them. The GST law provides for a tax of 5% for crutches, wheelchairs, walking frames and artificial limbs. Orthopaedic appliances, like surgical belts and artificial parts of the body are subject to tax at 12% and many others at 18%. Besides, import duty on many of these items are also on the higher side.

It appears contradictory that on the one hand, the state passes a law to ameliorate the sufferings of people with disabilities and on the other, it taxes merrily the different equipment needed for them to lead more comfortable lives. Where exemptions are available, they are hedged by conditions for certification by various authorities. 

The author as Revenue Secretary got customs duty on all imported life-saving drugs and equipment exempted and removed the certification requirements that often led to delays and consequent corruption. This exemption was withdrawn for some unknown reasons suddenly. Exemptions are given as per customs notification 85/2017 of 14 November 2017 to life-saving drugs for personal use supplied free of cost by overseas suppliers subject to certification requirement.

The arduous process of obtaining a certificate from the designated authorities will kill the patient or his attender. Is it even possible for most cancer patients to do this? Why are only free supplies exempted? Exempting life-saving drugs from customs duty would for instance cost less than what we spend on the commute of VIPs in separate government jets instead of commercial aircraft as was the case earlier and on the upkeep of the millions of dollars-worth VVIP aircraft. We have become rich enough for this but don’t have the money for the much-needed exemptions for life-saving drugs and equipment. Why these hedging conditions when no one is going to buy life-saving drugs in tons and sell them as breakfast food? The author knows well the worth of these certificates.

Most countries in the West do not impose any import duty on drugs. The Union finance minister will be remembered if she removes customs duty and GST on all equipment needed for the well-being of people with disabilities and also on all life-saving drugs and equipment.

M R SIVARAMAN 

IAS (Retired), Former Revenue Secretary
Source: https://www.newindianexpress.com/opinions/2021/jan/05/a-new-deal-for-people-with-disabilities-needed-in-budget-2245602.html