New Delhi, May 22: Google on Tuesday celebrated the 246th birth anniversary of renowned social reformer Raja Ram Mohan Roy recognised as the "Father of the Indian Renaissance", who paved the way for a modern India.
Roy was a non-conformist to many a tradition he was born into on this day in 1772, in Radhanagar village in Murshidabad district of West Bengal.
Although born into a Hindu Brahmin family, where his father Ramkanto Roy, was a Vaishnavite, Roy at a young age left home, shunned orthodox rituals and idol worship and became a staunch supporter of monotheism.
Following his differences with his father, Roy went on a journey that took him far from his roots. He travelled extensively including in Tibet and the Himalayas.
He studied Persian and Arabic along with Sanskrit, which influenced his thinking about God. He read Upanishads, Vedas and the Quran and translated a lot of the scriptures into English.
When he returned home, his parents married him off in a bid to change his outlook. But Roy continued to explore the depths of Hinduism only to highlight its hypocrisy.
After his father's death in 1803 he moved to Murshidabad, where he published his first book Tuhfat-ul-Muwahhidin (A Gift to Monotheism).
Roy took a keen interest in European politics and followed the course of the French Revolution.
In 1814, he settled in Calcutta, and the following year he founded the Atmiya Sabha. In 1828, he established the Brahmo Samaj, which is considered to be one of India's first socio-religious reform movements.
However, his most significant contribution as a social engineer was towards women's rights. Nearly 200 years ago, when evils like -- Sati -- plagued the society, Roy played a critical role to bring about a change.
He opposed the regressive practice that forced a widow to immolate herself on husband's pyre.
The doodle on Roy, created by Beena Mistry, a designer based out of Toronto, shows Roy speaking at a public meeting with his detractors in the background. There is also the presence of a woman among the audience, this is at a time when the purdah system was rigidly followed.
He campaigned for equal rights for women, including the right to remarry and the right to hold property.
In 1830, he travelled to the UK as the Mughal Empire's envoy to ensure that Lord William Bentinck's law banning the practice of Sati was not overturned.
Roy was also one of the pioneers of Indian journalism. He published several journals in Bengali, Persian, Hindi and English to propagate social reforms.
Bengali weekly Samvad Kaumudi was the most important journal that he published. The Atmiya Sabha published an English weekly called the Bengal Gazette and a Persian newspaper called Miratul-Akbar.
Roy died in a village near Bristol in England on September 26, 1833 of meningitis, and was buried there.
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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.