Kashmir Administrative Services (KAS) now given a new name Jammu & Kashmir Administrative Service (JKAS) just to satisfy the political ego of some regional leaders of the party ruling at the centre is fasting loosing it’s presence in the mainland administration in Jammu & Kashmir as the IRS officers are now brought in to hold the positions of Directors traditionally held by the KAS cadre officers. With Jammu & Kashmir Government choosing to give the positions of Deputy Commissioners only to IAS officers , the Kashmir Administrative Service (KAS) cadre officers were expecting to retain control over the positions of Directors of several departments but Jammu & Kashmir Government has belied all their expectations by bringing in IRS officers on several positions of Directors in several departments traditionally held by both IAS and KAS cadre officers. Already a low intensity bilateral conflict between the IAS and IRS officers in the central government has become a contentious issue and IRS officers taking away the key positions of Directors of several departments in Jammu & Kashmir would ultimately lead to a triangular conflict between the officers of IAS, KAS and IRS cadres in the new bureaucratic set up of the Jammu & Kashmir Government. Already IAS officers in Jammu & Kashmir are annoyed over the posting of an Indian Forest Service (IFS) officer as administrative secretary of the School Education Department as for the first time in the history of Jammu & Kashmir a non IAS officer has been appointed administrative secretary of any department. The arrival of IRS officers in the Jammu & Kashmir would deepen the crisis of conflicts between IAS and IRS officers instead of easing the crisis of additional charge syndrome in the upper and middle rungs of J&K bureaucracy.
Since the duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax, prevention of smuggling, and administration of matters related to Customs and Narcotics, the IAS and KAS cadre officers are again within their rights to deny IRS officers any position in the J&K Government excepting some positions in the J&K Taxation and Excise Departments. So by any standards of understandabilities Jammu & Kashmir Government is just increasing the intensity of the IAS-IRS conflict by bringing in IRS Officers on both IAS and KAS positions.
Interestingly IAS officers had developed a friendly working relationship with the KAS cadre officers over the period of years in Jammu & Kashmir but keeping in view the intensity of IAS-IRS conflicts in the central government the IRS officers won’t like to develop a working relationship with their contemporaries of IAS cadre in Jammu & Kashmir also. Both IAS and KAS cadre officers have several points of defence to oppose the induction of IRS officers in the new bureaucratic structure of Jammu & Kashmir. Since IRS is primarily responsible for collecting and administering direct and indirect taxes accruing to the Government of India and is sub divided into two branches, Indian Revenue Service (Income Tax) and Indian Revenue Service (Custom & Indirect Taxes), controlled by two separate statutory bodies, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC), the IAS & KAS cadre officers are within their rights to oppose the appointment of IRS officers in all departments excepting J&K Taxation and Excise department of the Jammu & Kashmir Government. The rights of IAS and KAS cadre officers to seek their control over key positions in several departments of Jammu & Kashmir Government become more stronger because of reason that duties of IRS (IT) cadre officers include formulation of domestic direct tax policy (through the Tax Policy and Legislation Section), formulation of international tax policy (through the Foreign Tax and Tax Research Division), handling policy matters in respect of investigation of tax evasion (through the Investigation Section), updating, resolving and maintaining the relevant laws (through the ITA Division), administering the direct tax policy (through its field offices across the country), and administering all the associated administrative functions pertaining to direct taxes. Since the duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax, prevention of smuggling, and administration of matters related to Customs and Narcotics, the IAS and KAS cadre officers are again within their rights to deny IRS officers any position in the J&K Government excepting some positions in the J&K Taxation and Excise Departments. So by any standards of understand abilities Jammu & Kashmir Government is just increasing the intensity of the IAS-IRS conflict by bringing in IRS Officers on both IAS and KAS positions.