Tax Liability in a Mutual Concern - Free Essay Example

Sample details Pages: 10 Words: 2904 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Essay any type Did you like this example? Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. Don’t waste time! Our writers will create an original "Tax Liability in a Mutual Concern" essay for you Create order (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings.[1] No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax.[2] BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus.[3] 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality.[4] A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction.[5] Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member.[6] The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself.[7] The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Club à ¢Ã¢â€š ¬Ã¢â‚¬Å" Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd.[8] has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be à ¢Ã¢â€š ¬Ã…“Incomeà ¢Ã¢â€š ¬Ã‚  for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification.[9] The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle.[10] It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax.[11] Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality.[12] Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed.[13] Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRà ¢Ã¢â€š ¬Ã¢â€ž ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable.[14] Co-operative Societies à ¢Ã¢â€š ¬Ã¢â‚¬Å" A co-operative society is defined in section 2(19)[15] as à ¢Ã¢â€š ¬Ã‹Å"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesà ¢Ã¢â€š ¬Ã¢â€ž ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a à ¢Ã¢â€š ¬Ã‹Å" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this Actà ¢Ã¢â€š ¬Ã¢â€ž ¢. Section 29(1) further provides thatà ¢Ã¢â€š ¬Ã‚  à ¢Ã¢â€š ¬Ã‹Å"a registered societyà ¢Ã¢â€š ¬Ã¢â€ž ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyà ¢Ã¢â€š ¬Ã‚ . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that à ¢Ã¢â€š ¬Ã…“no part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.à ¢Ã¢â€š ¬Ã‚  Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable.[16] Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society.[17] Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality.[18] Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character.[19] Polling Associations à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution.[20] Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax.[21] Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax.[22] Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule.[23] The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members.[24] BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014 [1] General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal). [2] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [3] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [4] CIT v Madras Race Club (1976) 105 ITR 433 (Mad). [5] CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC). [6] CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH). [7] CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj). [8] CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC). [9] CIT v Darjeeling Club Ltd. (1985) 153 ITR 676. [10] CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del). [11] Chemsford Club v CIT (2000) 243 ITR 89 (SC). [12] Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj). [13] Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad). [14] CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del). [15] Income-tax Act, 1961, section 2(19). [16] CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133. [17] SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom). [18] Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom). [19] Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom). [20] CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP). [21] Income-tax Act, 1961, section 2(24)(vii). [22] Income-tax Act, 1961, section 2(24)(v) and section 28(iii). [23] Income-tax Act, 1961, section 2(24) (vii). [24] Income-tax Act, 1961, section 2(24)(viia).

What is Sleep and the Effects of Sleep Deprivation Essay...

What is Sleep and the Effects of Sleep Deprivation Sleep is one of the things that most students can say they do not get enough of. It is a time for us to rest and for a few blissful hours hopefully forget about the stress and worries of school and life. Unfortunately, due to too much work or too much studying to do, often enough, we do not get the amount we need each night to be fully rested the next day. But we have learned to cope with the sleep deprivation by drinking coffee in the morning to wake us up. Even though we are awake, how well can we function throughout the day when we have only had less than five hours of sleep? How much does our behavior change without enough sleep? Before we get to what the effects of sleep†¦show more content†¦Then finally, there is again a downswing to make you sleep and the cycle begins all over again. (2). Why is sleep so important to us? 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Analytical Report on Business Organization free essay sample

Diamond  Stars  Group  of  companies      From:      CEO   Myanmar  Imperial  Clinic  (MIC)      Date:      Subject:                                                      04th  April,  2013   Analytical  Report  on  Business  Organization    Executive  Summary   In  early  2009,  Myanmar  Imperial  Clinic  was  set  up  by  Myanmar  Medics  Co. ,  Ltd. Because  of  its   extensive   range   of   medical   services   and   accurate   diagnostic   tests   by   international   recognized   specialists  and  outstanding  clinical  staff,  it  was  famous  and  generated  profits  at  that  time. But  along   with   the   competition   of   high   investing   clinic,   lack   of   control   of   the   specialists   and   insecure   environment   of   the   staff,   the   organiza tion’s   performance   has   declined   in   2012. Therefore   the   reputation  of  the  clinic  gradually  goes  down. So  that  in  2013,  Myanmar  Medics  Co. ,Ltd. was  being   acquisition   by   Diamond   Stars   Group   of   companies   which   is   operating   in   various   industries   in   Myanmar. The  organization  will  be  reformed  by  the  encouragement  of  our  chairman. Profile   Name  Ã‚      Location         –  Myanmar  Imperial  Clinic  (MIC)     Ã¢â‚¬â€œÃ‚  Hledan,  Kamaryut  Township   –  8520  sqft   –  6  stories  building     Ã¢â‚¬â€œÃ‚  40  bedded  general  health  care  centre   ? 166  employees Compound  Size  Ã‚   Building  Ã‚   Type      Size Fifth  Floor Fourth  Floor Third  Floor Second  Floor First  Floor Ground  Floor Building  Information Ground  Floor   –  Reception,  Emergency,  Pharmacy,  Lab,   Cashier First  Floor  Ã‚   –  15  Outpatient  Rooms,  Waiting  Area,   Store Second  Floor  Ã‚   –  1  Operation  Theatre,  1  Labour  Room,   10  Inpatient  Rooms  for  OG Third  Floor  Ã‚   –  20  Inpatient  Rooms  for  Medicine  Ã‚   Child Fourth  Floor  Ã‚   –  1  Operation  Theatre,  10  Surgical   Inpatient  Rooms Fifth  Floor   – Clinical  Office    Proposal  for  the  Restructure  of  the  Organization   (1)  Long  Term  Plan/Strategy      Vision:  Ã‚  Ã‚   Being   a   provider   of   health   care   service   renown   for   compassion,   sympathy   and   respect   on   human  being  in  pursuit  of  own  healthy  and  well  being  state  by  applying  high  quality  tools   and   skilful   professional   in   ensuring   long   term   effectiveness,   MIC   stands   for   saving   your   money,  time  and  lives. We will write a custom essay sample on Analytical Report on Business Organization or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mission:   With   knowledge,   skill   and   passion,   we   all   do   value   and   respect   our   patients   and   clients’   desires. We  value  our  patients  as  the  way  we  value  our  professional. We  care  our  patients  as  the  way  we  do  to  our  family. We  practice  our  best  knowledge  in  our  work. Objectives:   To  increases  overall  satisfaction  rates  of  patients,  employees,  doctors  and  visitors. To  ensure  patients  receive  the  ultimate  care  and  medical  attention  to  bring  about  a  speedy   recovery. To  increase  range  of  services  for  customer  needs  and  demands. To  maintain  safe  and  hygienic  environment. To  achieve  99%  of  patient  Ã‚  feedback   To  provide  early  diagnosis  and  affective  treatment  to  all  clients  with  different  diseases. To  be  recognized  our  clinic  as  a  trusted  obstetrical  clinic  within  the  first  three  years. To  expand  our  service  in  diagnostic  and  treatment  year  by  year. To  improve  and  maintain  our  treatment  procedures  and  emergency  services (1. 1) ? (1. 2) ? ? ? ? (1. 3) ? ? ? ? ? ? ? ? ? 4   (2)Fundamental  Characteristics  of  Organization  Ã‚   (2. 1)  Old  Organization  Structure  versus  New  Organization  Structure   Our  organization  structure  allows  for  its  efficient  management. Here  is  the  l evel  s  of  management   and  the  activities  of  specific  departments  within  each  level. Old  Organization  Structure New  Organization  Structure 5   (2. 2)  Work  Specialization   To  achieve  competency  of  each  and  every  staff,  a  proper  and  distinctive  job  descriptions  is  vital. (2. 2. 1)  Marketing  Department  Ã‚   ? ? ? Survey  the  market  situation  and  changes  Ã‚   Analyse  the  customers’  feedback   Develop  Ã‚  marketing  strategies  and  mix (2. 2. 2)  Finance  Department   ? ? ? Manage  and  oversee  budgeting  Ã‚   Report   income   statement,   statement   of   financial   report   and   statement   of   cash   flow   to   executive  level   Manage  income  and  expenditure. (2. 2. 3)  Administrative  Department   ? ? ? ? Support  and  coordinate  the  operation  of  the  individual  department   Establish  hospital  policies  and  procedures   Perform  Ã‚  public  relations   Supervise   maintenance   service,   information   service,   housekeeping   and   transportation   services (2. 2. 4)  Human  Resources  Department   ? ? ? ? ? Perform  job  analysis,  job  description,  job  specification,  job  allocation  and  j ob  rotation   Recruitment   Training  and  development  Ã‚   Create  safety  and  pleasant  environment  Ã‚   Negotiate  with  the  visiting  specialists   HR  Planning (2. 2. 5)  Medical  Service  Department   ? ? ? ?             For   doctors   ? to   diagnose   problems,   prescribe   medicines,   be   ready   to   on   call,   to   make   regular  rounding  and  monitoring  patients   For  nurses  Ã¢â‚¬â€œÃ‚  to  emphasize  on  nursing  care  Ã‚   For  lab  technicians  ? to  support  with  accurate  diagnosis  and  to  maintain  medical  laboratory  Ã‚   equipment For  Pharmacist  ? to  monitor  the  storage  and  quality  of  drug 6   (2. )  Chain  of  Command   â€Å"An  unbroken  line  of  authority  that  links  all  the  persons  in  an  organization  and  shows  who  reports   to   whom†Ã‚  (Myanmar  Imperial  College  2013,  Pre? Master  Course  of  Business  Administration,  p? 60)   In   a   clinic,   a   proper   and   clarified   chain   of   command   is   the   fundamental   requirement   to   maintain   and  precede  medical  procedures. Within  the  clinical  departments,  all  the  junior  medical  doctors  must  report  information  concerning   with   patient   to   senior   medical   doctors. These   senior   medical   doctors   have   to   report   only   the   necessary  complaints  and  patient’s  conditions  to  the  principal  medical  doctors. Master  Course  of  Business  Administration,  p. 62)   On   the   clinic   side,   the   span   of   management   of   manager   ranges   from   10   to   20   while   the   administrative  side  the  span  of  management  is  less  than  10. Our  organization  require  less  supervision  because  of   ? ? ? Daily  work  procedures  of  medical  staff  are  quite  stable,  routine  and  repetitive  (eg. History   taking  and  clinical  examination  and  monitoring,  injection)   Staffs  are  concentrated  in  single  location  (e. g. If  the  staff  suits  with  his  current  position  and   if  he  does  not  want  to  shift,  we  will  maintain  his  place)

Two Poems on War Essay Example

Two Poems on War Essay Wilfred Owen’s poem â€Å"Dulce et Decorum Est† and Howard Leathers’ â€Å"Images†, though belonging to two different centuries share among them a theme that, though oft reiterated throughout the history of human civilization, has not lost its relevance even in today’s world. Both Owen and Leathers are horror struck at the abject inhumanity and the appalling brutality of war, and their poems are, first and foremost, eloquent protest against the same. Thus, though the two poets differ considerably in their style and poetic ethos, the similarity in the theme of the two poems invite a comparative study as far as the treatment and presentation of the theme is concerned. This paper aims at reading the two poems side by side with the intent of examining critically and in detail the stylistic and thematic similarities as well as the differences in the two poets handling of the same issue. In an oft quoted statement, Owen once wrote, â€Å"My subject is war, and the pity of war. The poetry is in the pity.† (Quoted in Stallworthy 266) The subject of his â€Å"Dulce et Decorum Est† is just what the poet claims, â€Å"the pity of war†. Owen presents a minutely detailed and shockingly realistic description of a group of soldiers retreating from the battlefront to seek a few days’ shelter and rest in the camps. The poet’s pity for this group of young men robbed of their humanity by war is not merely self-pity though Owen is a first-hand witness of the scene and can be identified with the speaker of the poem. In his presentation of the gloomy and dismal scene, the poet’s deep sympathy and pity for these ‘doomed youths’ is strongly felt throughout. The soldiers march asleep through a nightmarish landscape lit by the ‘haunting flares’ of rockets sent up to locate targets for bombing around the frontline. They limp back towards some distant and illusive promise of rest. We will write a custom essay sample on Two Poems on War specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer â€Å"Many had lost their boots But limped on, blood-shod. All went lame; all blind; Drunk with fatigue;† writes Owen, and the full intensity of the poet’s sympathy for this unfortunate men wells up in the reader’s heart. A similar overwhelming sympathy for the war-afflicted men and women can be clearly felt in Leathers’ poem. The images that Leathers calls forth to describe the reality of war are designed to arouse the readers’ pity and sympathy. The little girl perhaps orphaned for no fault of her own searching for food among the debris of war; men rendered sightless or with their hands amputated; these scenes serve as silent reminders of the pointless brutality that is war. However, the pity and sympathy in Leathers is not as powerfully realized as in Owen’s poem because perhaps of a certain objectivity in his presentation. Owen is more subjective and thereby more intense and arouses the readers’ sympathy with a greater ease. Leathers calls his poem â€Å"Images† and true to the title adopts an imagistic means of representation. His images of war are objectively wrought, sharp and chiseled with no attempt at explaining their significance. It imitates the cinematic technique of ‘montage’ which consists of a series of images which does not have any necessary connection with, but seen as a whole reveals a dominating theme. Similarly the images that are piled up one after another in Leathers’ poem can be interpreted differently if considered separately but as a whole they emerge as the spectacle of war. Thus, ‘the sad eyed girl’, the blood stained jacket, ‘the green tinged light’, the ‘rescued soldier’s father’s glee’, all fit in perfectly like a jigsaw puzzle and reveal a war torn land. Owen too in his poem heavily depends upon imagery to bring alive for his readers the true spectacle of war. However, especially in ‘Dulce et Decorum Est’, Owen achieves that perfect balance between subjectivity and objectivity which makes his vision special. The terrifying imagery is not too subjective to make us recoil in horror or wallow in self pity, neither is it too objective, as it is in the case of Leathers, to turn us into sympathetic but distant observers. The image of a man â€Å"yelling out and stumbling,/ And flound’ring like a man in fire or lime†¦Ã¢â‚¬  moves us to horror as much as it had moved the poet. An image like â€Å"the white eyes writhing in his face, / His hanging face, like a devil’s sick of sin† is much more immediate in its appeal, more intense and moving than the rather detached descriptions of â€Å"the sightless eyes, the handless stumps†. The immediacy of appeal of Owen’s poem is to some extent due to the first person narrative mode the poet uses. As mentioned before the poet appears not only as the first hand witness of the experience narrated, but also a soldier among the soldiers that are limping back towards the camp in search of rest. In the very first stanza he uses the first person pronoun twice thereby establishing himself as the speaker: â€Å"†¦we cursed through sludge / Till on the haunting flares we turned our backs / And towards our distant rest began to trudge.† In the second stanza this subjective nature of the experience intensifies as the poet watches one of his companions die under the effect of poisonous gas: â€Å"†¦I saw him drowning. / In all my dreams, before my helpless sight / He plunges at me, guttering, choking, drowning.† The final stanza brings the experience even closer as the poet addresses the reader directly and drags him into that horrific war scene. On the other hand, in Leathers’ poem no specific speaker is discernible. The images are presented one after another by a disembodied and thereby objective voice. The reader watches the scenes in relative detachment but do not participate in the experience or share it along with the poet: The TV box, the rolled up rug. / The info chief, unseeing, smug. / The Humvee pillow, sandy bed. / The stolen chair upon the head. However, Leathers does invite the readers’ active participation in interpreting the images that he stacks up without commentary. It might be proposed that in the process of interpreting the images and connecting them up with each other the reader actively experiences the poet’s vision. However, the sense of immediacy and the intensity of feeling that characterizes Owen’s work are not present in Leathers’ poem. Owen through his superior art moves us into both thought and feeling, while Leathers’ appeal remains confined primarily to the intellect. Despite these differences in approach as well as style, one can also discern certain echoes of Owen in Leathers’ poem. The similarities between the two poems mainly consist of certain images of war visualized in a like manner, certain phrases that appear in both the poems though their tone of delivery is quite different. For instance, both the poets refer to a rather unnatural â€Å"green tinged light† that characterizes the scene. In Leathers it probably refers to the chemical fires caused by bombing whereas in Owen it is perhaps the color of the poisonous gas. But the unnaturalness of the light adds a new surreal dimension to the spectacle of war. Images of blood appears in both the poems: in Leathers it stains the soldier’s jacket while in Owen â€Å"blood / Come gargling from the froth corrupted lungs† as a soldier dies writhing in pain under the effect of the poisonous gas. Leathers simply refers to â€Å"muddy shoes† while Owen paints a more d etailed picture in â€Å"Many had lost their boots / But limped on, blood – shod†. However, it must be admitted that though there are certain similarities in the visualization of war between the two poets, as far as richness of detail and clarity of vision is concerned Owen is the finer artist by far. The same is true for the diction of the two poems. Owen uses a richer vocabulary while Leathers sticks to a more colloquial and straightforward language in keeping with the objectivity of his vision. The complexity and flamboyance of a line like â€Å"Dim, through the misty panes and thick green light, / As under a green sea, I saw him drowning† has no place in Leathers’ poem. His â€Å"Images† are more directly etched with the aid of a simpler vocabulary: â€Å"The palace garden picnic scene./ The weary warrior, brave marine.† â€Å"Dulce et Decorum Est† is also richer in rhetorical devices like metaphors and similes. The writhing of the soldier choking in poisonous gas is compared with a drowning man; the blood gurgling forth from the lungs is compared with ‘cud’ and by extension the dying man is compared with cattle; the soldiers suffering from extreme fatigue is compared with drunkenness. Such metaphors and similes enrich the poem b y making each word infinitely suggestive. The directness of Leathers’ representation, mostly bare of all rhetorical ornamentations, is in direct contrast with Owen’s style. However, as in Owen, in Leathers too, the concretely perceived images set off a ripple of meaning and ends up suggesting something far bigger than the immediate scene under consideration. â€Å"The TV box, the rolled up rug† immediately calls to mind the thousands of homes that are devastated in war; â€Å"the sad eyed girl† as well as â€Å"the children freed from children’s jail† recalls the millions of children that are orphaned. Similarly in Owen the soldiers limping towards their â€Å"distant rest† reminds us of that final rest, death. Such instances can be multiplied. But to conclude it can be stated that though distinctly different in tone and style, the two war poems under consideration express the senseless brutality of war. The two poets, Owen and Leathers, in their own way attempt to arouse the readers’ pity and sympathy for the victims of war. â€Å"Dulce et Decorum Est† is surely the work of a finer artist – in its intensity and richness it is far superior to Leathers’ â€Å"Images† – but if a poem is measured by the value it chooses to uphold, Leathers’ poem stands alongside Owen’s as a thorough and comprehensive indictment of war. Works Cited Leathers, Howard. â€Å"Images†. Shards: Poems of the War. http://shards-poems.blogspot.com/2003_04_01_archive.html Access date: 3rd May, 2009. Owen, Wilfred. Dulce et Decorum Est. Touch With Fire. Ed. Jack Hydes. Cambridge: Cambridge University Press, 1985, 110. Stallworthy, Jon. Wilfred Owen. London: Oxford University Press Chatto Windus, 1974.