Rationalize the tax policy

Sir,
It is the moral obligation of every rational citizens to pay income tax in the largest interest of the progress and development of the nation. However, at the same time, it is the duty of the Government to review the tax policy from time to time to make it rational, democratic and humanistic.
Employees are paid dearness allowance on monthly basis at the Government is reviewing it two times in an year keeping in view the price level of the market. In fact this dearness allowance is a form of consumption allowance as it is utilized by the employee for consumption of commodiites in the fluctuating market.
In our state the dearness allowance at new rates is usually paid after inordinate delay. As such, consumer rights of employees are usurped. Now when these allowances are paid, the arrears are  credited to the GP Fund Account members of the  employees.
What adds to the problem is that Income Tax Department who is in wait like a hounding  predator catches the prey by leveying income tax on these arrears. As such, the  pow employees are caught between the devil  and deep blue sea.
This is a serious issue confronting the employees and needs a fresh look from the concerned quarters. There is an utmost need to exempt the D.A. Arrears from tax as it directly goes to the exchequer instead of employees pocket. There is a need to rationalize the tax policy to make  it rational and employee friendly.
Yours etc……
Ramesh K Raina (Wanpoh)
Jammu