Film: "Raid"; Starring: Ajay Devgan, Saurabh Shukla; Director: Raj Kumar Gupta; Rating: **** (4 stars)

Just when you think the Bollywood thriller is running out of steam there comes "Raid", a film so taut and clenched, so caustic and brimming with political sarcasm that you wonder where was director Raj Kumar Gupta hiding himself for so many years?

 So yes he made "Ghanchakkar". We all make mistakes, okay? Not that I minded Gupta's unexpected swing into zany comedy. But smartly-spun, tautly-narrated political thrillers are his forte. "Aamir" and "No One Killed Jessica" had proved it. "Raid" proves it again.

 So welcome back, Mr Gupta. Here's your deal. An honest-to-goodness income tax officer, played with incorruptible smoothness by Ajay Devgn, who gives away nothing (at least, nothing that we can see on his face) is pitched against a burly swarmy corrupt seedy politician in the hotbed of Lucknow's politics.

 What happens when Amay Patnaik (Devgn) takes on Rameshwar Singh (Saurabh Shukla) on the latter's home turf? Strongly imbued in the spirit of social reform, the Idealistic Bureaucrat as revisited in this film, is a bit of an anomaly. Devgn's Amay fights that very system which has created him. Idealistic heroes tend to come across as single-minded implacable determined bullies. Devgan is all of this. It is remarkable how willingly he lets Saurabh Shukla chew up every scene in which they're together.

 Editor Bodhaditya Banerjee slicesA across the large canvas of characters to capture people in their most anxious moments. It's a narrative of tremendous tension and nervous anxieties but never surrendering to a frenzied cutting-away of the material to play on the urgency of the moment.

 It's done in the spirit of a pre-determined moral battle, a raider's Ramayan so to speak, that the plot so doggedly takes on in the pursuit of a Good versus Bad morality tale where the winner often appears to be a loser because he is so one-note in his determined idealism.

 Saurabh Shukla has all the fun. And Devgan lets him. It is this spirit of passive resistance that the narrative so virilely assumes that makes "Raid" a riveting watch. The more Devgan's goodness shines down on the plot, the more Shukla's decadent corruption showers its reeking beneficence down on the plot that ironically gets its sustenance not from Devgan's Rama-like heroism but Shukla's Ravan-esqe rhetorics.

 While Devgan and his raiders of the lost assets pool their talents to create a moribund army of wealth retrievers, the film's fuel surcharge comes from the heated exchanges between the bureaucratic hero and the political renegade. The two actors play against one other with brilliant brio.

 The supporting cast is largely credible and sometimes remarkably engaging (Shukla's antiquated yet alert mother is a howl). But Ileana D'Cruz brought in for the sake of romantic glamour sticks out like a sore thumb with her patently Lakhnavi chikan-attired performance. Not her fault, though. What can she do when the plot is almost uniformly focused on its frenetic fight against wealth stealth with loads of savage humour and unexpected pauses to consider what makes corruption such a thriving industry in our country.

 By the time the raid on Rajaji's ill-gotten wealth is over, the director has made a darkly humorous telling point on what it takes to call a dishonest politician dishonest.

 Your job, perhaps. But hell, someone has to do the dirty job before another Jessica is killed randomly by a wealthy wayward reveler in a bar. Don't miss "Raid". One of its many pleasures is to watch the two principal actors in full control of their characters, even as the director guiding their exchanges, stands back to let the plot grow hot without burning itself out.

 It takes a lot of will-power to stand back and let the corrupt steal the thunder from the incorruptible. "Raid" tells us virtuosity may be boring. But it is still a rare bird worth capturing in the palm of your hand.

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New Delhi (PTI): A PIL filed in the Supreme Court on Thursday sought to scrap the TDS system calling it "arbitrary and irrational" and violative of various fundamental rights, including equality.

The PIL challenged the tax deducted at source or TDS framework under the Income Tax Act, which mandates the deduction of tax at the time of payment by the payer and its deposit with the income tax department. The deducted amount is adjusted against the payee's tax liability.

The plea filed by lawyer Ashwini Upadhyay through advocate Ashwani Dubey, made the Centre, ministry of law and justice, law commission, and NITI Aayog as parties.

It sought a direction to "declare the TDS system manifestly arbitrary, irrational and against Articles 14 (right to equality), 19 (right to practice profession) and 21 (right to life and personal liberty) of the Constitution, hence void and inoperative".

The plea further sought directions to the NITI Ayog to consider contentions raised in the plea and suggest necessary changes in TDS system.

It said the law commission should examine the legality of the TDS system and prepare a report within three months.

The TDS system imposes significant administrative and financial burdens on taxpayers tasked with compliance which include managing complex rules, issuing TDS certificates, filing returns, and defending against penalties for inadvertent errors, argued the plea.

Assessees often incur substantial expenses, ranging from salaries of compliance staff to professional fees for tax consultants, without receiving compensation, it said.

The plea said the system violated Article 14 (equality before the law) by disproportionately burdening economically weaker sections and small earners who lack the capacity to navigate its technical requirements.

Referring to Article 23, it said the imposition of tax collection duties on private citizens amounted to forced labour.

The TDS system was stated to adversely affect individuals below the taxable income threshold, as tax was deducted at source irrespective of their liability.

"The regulatory and procedural framework surrounding TDS is excessively technical, often requiring specialised legal and financial expertise, which most assessees lack. The result is an unjust shifting of sovereign responsibilities from the government to private citizens without adequate compensation, resources, or legal safeguards," it said.