That time of the year is here again when we start the yearly circus called thae budjet. This gives the finance minister to simper and pout in print and on tv. He is the star as chiefs of various industries come to him hat in hand for tax concessions. This is also the time for him to fine tune his instruments of torture against the citizen, consumer and tax payer. Every year sees a change in rate and nature of taxes. For instance one year capital gains will taxed at 10%, next year long term gains will become tax free while short term gains will pay 30% while the year after you may avoid taxes by investing in infrastructure bonds and so it goes on. The result is that the ordinary man is always confused and in a state of tension. It is impossible to understand the intricacies which keep changing and totally impossible to make any long term financial plans for retirement or children's education. It gives chartered accountants and tax lawyers a regular source of income but the biggest beneficiaries are the income tax officers. They resist any effort to simplify the tax structure because they can earn huge amounts in bribes by terrifying anyone and their lives unbearable. ' Scrutiny ' is a terrifying word for every honest citizen of this country. The rumour is that tax officers pay upto Rs. 10 million for a lucrative posting eg to Mumbai. If yearly budjet is abolished and their are easy uniform tax rates we would not mind paying but this gulag scenario is intolerable.