Apart from the awful, unjust and, hopefully, illegal NRPT, it seems that there is yet another, and as yet generally unknown, tax problem, concerning which the vast majority of people have no clue at all, and could thus face very serious financial sanctions.

It appears that the State Pension may now be, in principle, taxable, and should be entered onto the Tax Return Form 1A as part of one's emoluments. However, in no place have I ever seen, read, or heard, that this been stated as a fact. Some say that "ignorance of the law is no defence", but surely TOTAL ignorance can serve as a good defence of some sort. AND, appellants' court cases involving a few thousand similarly "ignorant" defendants would surely fail. AND, yet again, all the members of the existing government will surely all fall in due course, in any forthcoming general elections.

In addition, for the last 10 years, or more, the State Pension has been entirely separate from general emoluments, and was not taxable. If the MRA has made an error in NOT mentioning the State Pension on the tax form received by me, and by many tens of thousands of others, that is their error and not ours, hence why should I (and the very other many thousands) be punished ? Perhaps the single outstanding achievement of this government is its utter stupidity in the matter of adequate communications.

And, in that context of communication, the present new Form 1A is exceedingly complex, seems to be devoid of all logic, and, unless one has a PhD in a relevant subject, however can the "common man" ever succeed in completing it correctly ? I dare say that even the employees of the MRA will have big problems.

A Form 6 science student would do a vastly better job of designing that Form.

If an item of payment is declared to be EXEMPT, how is it logical that it must be declared on the new Tax

Return 1A ? In my vocabulary, "exempt" means just that ? EXEMPT. Hence my question about the State Pension ? historically exempt for many years !

What is becoming increasingly clear is that the Ramgoolam government is totally abject, devoid of any sense at all, and seems utterly determined to face complete defeat at the next General Election - which, according to rumour, may come fairly soon. Why, then, are they really so suicidal ?

In conclusion, our successive governments appear to employ total imbecility as a tool, especially as they approach a new mandate. It should never be forgotten how the great Pravind Jugnauth pinched the old age pensions off many old persons, for each one of which probably 15 other family members got exceedingly pissed off. That act may well have been a deciding factor in their considerable electoral defeat, and Pravind's loss of a job ! The lesson to be learned is really very easy:

"THOU SHALT NOT PISS EXCESSIVELY ON THE PEOPLE".

In NO way at all should anybody interpret this article as favouring the Opposition in any way. They can only be far worse, as history has shown.

Now, finally, here is what I consider to be a simple, logical approach to taxation:

Just THREE questions:

1. STATE your Total Annual Income whether derived from paid employment, pensions of ANY nature including the State Pension, interest and / or dividends from ANY source, and any other relevant sources of income.

2. From the above total annual income, DEDUCT the appropriate sum, as per the following Table, which allows for your AGE, the number of your DEPENDENTS, and your current MEDICAL EXPENSES.

3. The BALANCE, i.e. (1) minus (2) is your taxable income.

4. On your TAXABLE INCOME you must pay, to the MRA, the sum of 15% on that amount.

<B>D. C. WEST</B>

<B>MGI Nouvelle France, Our Pride</B>

The Mahatma Gandhi Secondary School of Nouvelle France just like that of Moka will be mixed. Apart from being a co- ed one, what is special and unique about it to be in the limelight? Is it simply an immense concrete structure of 35,202 square metres with its 359 students isolated in the midst of a vast tea and cane cultivation?

The inhabitants of the south especially that of Nouvelle France and other neighbouring villages have long been deprived of certain facilities. They must now feel proud of. The Minister intention to create an MGI complex there was widely accepted though there were some negligible resistances. Both the Ministry of Education & Human Resource and the MGI have projects in the pipelines so as to give the school the status it deserved. The courses that will be run there will be beneficial to both the inhabitants as well as students of other schools in the vicinity.

The MGI of Nouvelle France will be called to play a very important and vital role in the field of education, the promotion of culture and personality development. Up to now the MGI/RTI have already set up schools in the North, East, West and centre of the Island .It is of the view that the south also should follow the same track to complete the decentralization process.

The MGI of Nouvelle France is considered by some as a ?Temple of Learning? and by others as a ?Gurukul?. By its location it is far from the noisy, stressful and risky areas of our towns. It is a place, despite its cool climate during the winter season, where one feels good to learn. Its good management and proximity of the young generation teachers and administrative staff towards the students give hope that indiscipline at schools is still a controllable factor.

By making the southern MGI Projects a reality,the Minister has no doubt, in my opinion, try to make a move towards mixed education and encouraging more schools of this type. This may be one of the solutions to the existing problem of indiscipline in some schools .Let take it as a pilot project. We will surely again hear of this school in some year?s time.

May be some people views might change. Hope it be so.

<B>Vinoba GUNNOO</B>