DEC. 22, 2002
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Two Slab
Income Tax

The Kelkar panel, constituted to reform India's direct taxes, has reopened the tax debate-and at the individual level as well. Should we simplify the thicket of codifications that pass as tax laws? And why should tax calculations be so complicated as to necessitate tax lawyers? Should we move to a two-slab system? A report.


Dying Differentiation
This festive season has seen discount upon discount. Prices that seemed too low to go any lower have fallen further. Brands that prided themselves in price consistency (among the consistent values that constitute a brand) have abandoned their resistance. Whatever happened to good old brand differentiation?

More Net Specials
Business Today,  November 24, 2002
 
 
Touristus Tigris

Bengal's own Everglades-plus, Sunderbans, home to some 280 Panthera Tigris, is the setting for the next big battle between tourism and environmental activism.

A Trip Through The Everglades: Forget the drab present, Sahara's exotic blueprint for river cruises in the Sunderbans promises to bring tourist dollars back to Bengal.

As our surely-it-must-belong-in-a-museum motor boat chugs its way through the sluggish Matla river early one winter morning, there's nothing in the air to suggest that things will change in the largest natural estuarine delta in the world, the Sunderbans (Bengali for beautiful forests). The stillness, accentuated by towering Sundari (Heritiera fames) and Arjun (Terminalia arjuna) trees, throbs with a queer mixture of fear and anticipation. The 2,500 square kilometre mangrove forest is home of the Royal Bengal Tiger. Names such as Basanti, Gosaba, Sanjnekhali and Fraser Point-villages in the mangroves-may be nothing more than points in a map today, but not too long ago they were part of every big game hunter's dictionary, places where it was possible for these men to pit their wits and weapons against the tiger.

The long arm of change and progress is catching up with Sunderbans. Subrata Roy Sahara, who takes his surname from the company, nay family, he runs is the man driving that change. During a meeting with West Bengal Chief Minister Buddhadeb Bhattacharya in October, he promised to make the delta a ''world class tourist destination''. Bhattacharya, reports go, was thrilled at the offer: with Darjeeling losing lustre as a tourist hotspot West Bengal had reconciled itself to losing prized tourist dollars. Sahara's blueprint is impressive: an investment of over Rs 2,000 crore; exotic river cruises; and a promise of a holiday in the wilderness. ''We will make Sunderbans an example of what wildlife tourism can be-comparable to (Africa's) Serengeti National Park or the Masai Mara Reserves,'' gushes Debu Ghosh, the man in charge of Sahara's business interests in the eastern part of the country.

Not everyone is as upbeat. In 1995, unesco declared Sunderbans a World Heritage Site, and any change that alters the natural balance of the mangroves could, detractors point out, lead to a loss of that status. And alter the natural balance, argues Kaushik Majumdar of Maitryee, a non-governmental organisation that works with locals, is just what Sahara will do. ''The rivers Matla, Bidya, Haribhanga, and Raimangal that feed the entire 1,33,010 hectares of mangroves are just not right for heavy-duty cruises.'' Majumdar has support from an unlikely source, a minister in Bhattacharya's government. Dinesh Dakua, West Bengal's minister for tourism does not seem completely convinced by Sahara's plans. ''We will have to examine the proposal in detail,'' he stalls.

Sahara maintains that its great tourism initiative poses no threat to Sunderbans. ''We will ensure that the natural structure of Sunderbans is not altered,'' stresses Ghosh. And West Bengal Industrial Development Corporation Executive Director Atri Bhattacharya is certain that the Sahara effort can only help, not hurt. ''It has been the global experience that global tourism and world class (tourist) facilities enhance the conversation aspect of natural resorts.'' Indeed, statistics available at the office of the District Magistrate, 24 Parganas (Sunderbans falls under his jurisdiction) show that the felling of trees has doubled over the past four years. ''Development,'' says Jawahar Sircar, the state's Commerce Secretary, ''may well hold the key to conservation.''

The Royal Bengal Tiger: The Sunderbans' #1 lure

The locals, like our boatman Idris Ali, are excited at the prospect of jobs the Sahara plan holds. The NGO lobby worries Ali. ''Social workers come in the way (of progress),'' he mutters. Ali's fears aren't misplaced. NGOs have already shot off letters to other NGOs and initiated a media campaign against the Sahara project.

With 80 per cent of its populace living below the poverty line, Sunderbans ranks among the poorest regions of West Bengal. Jobs are scarce and few, apart from intrepid toddy- and honey-trappers, dare venture into the realm of the tiger. The felling of trees has shrunk the natural habitat of the Royal Bengal Tiger, forcing it to venture into villages in search of food. Gosaba, one such village, has been pillaged by the regal felines-the exodus of its tiger widows to nearby Canning, from where they catch the train to Kolkata in search of a living, continues.

TREADMILL
Resting On Shoulders

Building powerful shoulders is a key to achieving a great physique, as any serious gym rat will tell you. But very few people seem to focus on that. The bunch of muscles that make up your shoulders (the deltoid group) consist of three heads-front, middle and rear. And their functions are simple. Together they help in lifting your arms to the level of the shoulders and beyond. In any exercise that involves bringing your arms from the sides to shoulder level or higher, the delts are the key muscles involved. But the shoulder muscles are also the ones that are probably most vulnerable to injury. Hence, the importance of strong deltoids.

Presses and raises are basic building blocks for strengthening your deltoids. You'll never meet a gym instructor who doesn't wax eloquent on the Arnold press. Named after Schwarzenegger, the Arnie press is the probably the most basic shoulder exercise you could do. But here are some others that could make a combo you could go for. The idea is to target different sections of the delts in a focused manner. Begin with barbell front raises while seated on an incline bench-your front delts are worked by this exercise. The incline bench helps 'focus' the move and does not let you cheat the weight up. Do a warm-up set with light dumbells before three workout sets of 10-12 reps each.

Use a Smith machine for the second exercise. A Smith machine is basically a barbell on supports and helps you focus the exercises you do on the muscles targeted, minimising dissipation of effort. For targeting the middle head of the shoulder muscles, use a shoulder-width underhand grip on the bar and do presses. Follow the same routine: a warm-up set followed by three working sets.

The third exercise is a bent-over lateral raise with relatively light weights. Bend over at the waist so that your torso is parallel to the floor. Hold dumb-bells in each hand and slightly bend your arms. Do lateral raises but don't bring your arms back against your legs on the downward movement. Instead, end the movement earlier; say a quarter of the distance before that. Again, follow a warm-up set with three working ones.

Oh, and remember, because the deltoids are the most mobile muscles-capable of a 360-degree movement-they are also one of the most delicate. Incorrect form during exercises can cause debilitating injuries. So apart from maintaining form (engage a spotter's attention at the gym, always), try not to overdo on what weights you lug for the shoulder exercises. Go light on load and heavy on form.

 

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