So do not be surprised if your auditor calls up excitedly to say that he has received the order of the I-T appellate authority by fax on the same evening of the hearing. Although this could be an exaggeration, it could go a long way in changing the department's image.

One officer, who believes that human relations in the work place can do wonders, is instrumental for this `perestroika'. The commissioner of income tax, appeals, KL Tilakchand, believes that every person can do a `bit more' to make life easier for others. Tilakchand has proved this by faxing the appellate orders on the same day of the hearings.

The recipients were delighted. "In our practice for the last 42 years, this is the first instance that the appellate order has been received by us on the sameday of the argument," said CC Dalal & Co chartered accountant CC Dalal.

Dalal, like several others including Glaxo India director MB Kapadia, Harjeet Singh Sehgal ( singer) and Link Exports Pvt Ltd, has been moved by this small gesture. "It is indeed a remarkable achievement of the tax department," said Dalal, adding that it will also close doors to corruption.

"We should move with the times," said chief commissioner of income tax-II, KVM Pai. "In the age of cell phones and satellite communication, it is important for the department to keep itself abreast with modern technology and make the right use of it", he added.

Sending the notices or even the appellate orders by fax is, however, still not ratified as a legal procedure under the Civil Procedure Code. But Tilakchand has been sending two to three orders every day by fax, but makes sure that the assessee collects the original copy from the department.

He feels that notices seeking personal appearances of the assessees, too, can be faxed to savetime and money. While sending an order by registered post costs around Rs 13, faxing would cost only Rs 4, he said.

Tilakchand has chalked out a small charter, which he says, projects a good image of the department, while simultaneously saving time and money. When an assessee comes to file an appeal, Tilakchand makes sure that the hearing date is given to him there itself. Normally, this is done by post, which means a delay of around two months.

"It takes only five minutes to give a date of posting, but I benefit as the assessee does not have any excuse to seek adjournment since he has been given enough time to prepare for the hearing," says Tilakchand.

With work experience of around 25 years in the revenue department and vast time spent as a departmental representative at the Income Tax Appellate Tribunal, Tilakchand has been very particular in appreciating the work of his assessees.

He believes that a pat on the back works wonders and never forgets to send `thank you' notes to auditors. He has alsostarted sending small thought-provoking stories and anecdotes along with the appellate orders. "I am just experimenting," he says and quips that he is yet to get a feedback from the assessees.