Submissions to
His Excellency,
The Finance Minister
Government of India


Convertibility of Rupee
and
Exchange Rate
 
 
 
 
 
 
 
 
 
 
 
BOMBAY CHARTERED ACCOUNTANTS' SOCIETY
Churchgate Mansion, 'A' Road, Churchgate, Mumbai 400 020.
 







1
Date : 5th July, 1997
Honourable Finance Minister,
Finance Ministry,
Government of India,
North Block,
New Delhi,
INDIA

Your Excellency,

We are submitting herewith our views on Convertibility of Rupee and Exchange Rate of Rupee.

The Tarapore Committee report is an excellent report. A well defined plan of action is the rigth way of preparing and discussing national strategies.

Hopefully, our presentation will compliment the report and add a few concepts.

Some of the view presented by us are different from Government policies so far.

We submit that :

Most of the fundamentals in the Indian economy are good. We can make rupee fully convertible by 31st December, 1999 and remove all restrictions on imports and exports by 31st December, 2000.

FERA is doing more harm than good.

Modern, fast, competitive global markets do not permit a situation where businessmen have to take “prior permissions” for their legitimate business decisions. The delays cause loss of business and GDP.

Enforcement Directorate’s human rights violations are unthinkable in modern democracy.

Hopefully, our views will be of some humble use to you.

We will be glad to personally meet, discuss and elaborate our views.


For BOMBAY CHARTERED ACCOUNTANTS’ SOCIETY
President


ASHOK DHERE



 
 
 
2
 
 
CONTENTS AT A GLANCE
 
 

                                                                                                                 Page No.
 
 

                                       Forwarding Letter ................................................  1

 
                                       Abbreviations ......................................................  5
 

                                       Preface ..............................................................  6
 
 

                                I.    Conservative Approach ................................ 9 to 26

                                       --- Summary ................................................... 9,10
 
 

                                II.   Rethinking the Future - Road map

                                       A radical approach ..................................  27 to 70

                                       --- Summary ............................................... 68, 69
 
 

                                III.  FEMA ................................................. 71 TO 77
 

                                       Conclusion ..................................................... 78
 
 
 
 
 
 
 

3
 
 
DETAILED CONTENTS
 
 SECTION I : CONSERVATIVE APPROACH
 

                                                                                                                                Page No.

1.     Summary of Suggestions and Time Table .............................................................. 9, 10
 
2.     Explanations for the suggestions ---

        2.1    NRI  Investments -- Repatriability ..................................................................  11

        2.2    Foreigners’ Dues ........................................................................................... 12

        2.3    Red Tapism ..................................................................................................  13

        2.4    RBI Approach ..............................................................................................  14

        2.5 Current Account Convertibility  ........................................................................  18

        2.6 Government Notifications  ..............................................................................   20

        2.7 Principles of Drafting Laws  ............................................................................  21

        2.8 Gold Import  ...................................................................................................  23
 
 

 SECTION II :  RETHINKING THE FUTURE
 

1.    Asian Finance and Trading Centres in India ..........................................................  27
 
2.    Present status of rupee Convertibility  ..................................................................  28
 
3.    Government Monopoly over FX  .......................................................................... 29

       Jain Havala Case  .............................................................................................  30

       Past - Outward Flight of Capital .........................................................................  32

       Current Probabilities .........................................................................................  33

4.    FX Gambling   ..................................................................................................  33
 
5.    Derivatives and Options  ...................................................................................  35
 
6.    Consistent Devaluation   ...................................................................................  38
 
 
 

4
 
 

        6.1    Theories in support of continuous develuation of rupee  ...........................  38

        6.2    Value of rupee on PPP  ........................................................................  38

        6.3    World Development Report  ..................................................................  39
 
        6.4    Competitive Devaluations  .....................................................................  43

        6.5    Balance of Trade .................................................................................  43

        6.6    External Debt  .....................................................................................  44

        6.7    Oil Pool Deficit  .................................................................................   45

        6.8    Exports   ............................................................................................  46

        6.9    Government Budget  ..........................................................................   48

        6.10  Infrastructure Project “ -- “ Foreign Investment ....................................  49

        6.11 Vicious Cycles  ...................................................................................  53

        6.12 Virtuous Cycles  .................................................................................  54

7.    Paradox of  Balancing the Fund Flows   .......................................................  55
 
8.    Voluntary Disclosure of Income Scheme and FERA  ...................................  57
 
9.    Enforcement Directorate  ...........................................................................  59
 
10.   Reasons for Optimism  ............................................................................... 64
 
11.   Summary of suggestions and time Table  ..................................................... 68
 

 
SECTION III : FEMA
 

 

1.    FEMA & RBI  ........................................................................................  71
 
2.    FEMA & ED  .........................................................................................  74
 
3.    FEMA Convertibility & Income - tax  .......................................................  76

       Conclusion ..............................................................................................  78
 
 
 
 
 

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 ABBREVIATIONS
 

                                           BOP    :     Balance of  Payments.

                                           BOT    :     Balance of Trade.

                                           CAC    :     Capital Account Convertibility.

                                           DFI      :     Direct Foreign Investment.

                                           ECB     :     External Commercial Borrowings.

                                           ECD     :     Exchange Control Department.

                                           ED        :    Enforcement Directorate.

                                           FX        :     Foreign Exchange.

                                           GOI      :     Government of India.

                                           RBI      :     Reserve Bank of Inida.
 
 

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PREFACE
 
 

                                    1.    WE  PRESENT --

                                            (i)    Suggestions for action and a time table for the same;
 
                                            (ii)    A background, a perception of Indian economy based on
                                                    which we have made the suggestions; and
 
                                            (iii)    Brief Logic for our suggestions.

                                    1.1    Convertibility of rupee or replacement of  FERA by FEMA  can
                                             not be considered in isolation.  Several economic and political
                                             factors have to be considered together.
 
Sound Economic         1.2   At present, several economic fundamentals are good and can
Fundamentals Justify          cause substantial industrial growth.  Continuing liberalisation is
a Bold Approach. full          not giving expected results as the “sentiment” is pessimistic. A
potential may be                 crisis of  confidence pervading at all  levels does not allow the
Achieved when the             benefits to be gained to the full potential.
Sentiment Improves.
                                   1.3    On convertibility of rupee and exchange rage, there are several
                                            reasons which can change over-cautious approach into optimism.

                                    2.     ROAD MAP

                                    2.1   You have used to words -

                                            “ROAD MAP  to convertibility”

                                            The Words “Road Map” make one think of some of the most
                                            modern management gurus and we refer to the book “Rethinking
                                            the Future".  Some ideas from the writing of  Mr. Alwyn Toffler
                                            and Mr. Rowan Gibson are presented Below:

Future will be              (i)    “People and institutions think that the future will be a projection
Different.                             of the past.  It would be continuation of the  same road.
Strategies will
have to be                            Nothing is farther from the truth.
different from
the past.                               The road stops here.

                                            For future, you have to make your own road and make new road
                                            maps.

 

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                                    (ii)    If some ideas have succeeded in the past, the successful people
                                            and institutions become “prisoners  of  these ideas”.  This
                                            becomes  the cause  of their  down  fall because future will be
                                            different and the strategies that will work in future will different”.

                                    2.2   Compared to these modern thoughts,

                                            Some theories followed in the past by Government and the RBI
                                            appear to need a fresh look.

                                            Some such theories are :

                                            (i)    Devaluation of Rupee helps exporter; (para II 6.6.8 page 46);

                                            (ii)   Devaluations helps achieving BOT equilibrium;  (para II
                                                   page  43);
 
                                            (iii)   Inflation Differential must be reflected in exchange value of
                                                    rupees; ( para II 6.2, 6.3 page 38 & 39 );
 
                                                    Each of these ideas is analysed in the paragraphs stated in the
                                                    bracket.

                                    2.3    India does not have plenty of time to achieve CAC.

                                            (i)    We have already lost a few decades -- during which nations
                                                    poorer than India have now 3 times the Indian per capita
                                                    GDP.

                                                    Growth is in progression.

                                                    When one nation is ahead, it keeps going further much faster
                                                     than the nation behind.

                                                    We need a quantum jump for recovering the time lost in
                                                    the past.

                                                    Global forces & trends do not leave much time and options
                                                    for India.

Global forces and                (ii)    World Trade Organisation and others will not allow  us to
trends do not leave                     retain our import controls for long.  We must achieve global
much time and                             competitiveness - so that by 31st december, 2000; we can
options for India.                         remove complete controls on imports.
 

 

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                                            3.    Tarapore Committee Report is a landmark in liberalisation -
                                                    Ad hoc approach is replaced by a well directed process;
                                                    and a targeted time table.  The fact that you have already
                                                    started implementing recommendations is building
                                                    confidence.
 
                                            4.     We understand that our report is not a complete submission.
                                                    Financial institutional structure in the country, interest rate
                                                    differences etc.  are not covered by us.  There are other
                                                    policy issues that are not covered.
 
                                            5.     Our  paper is presented at two levels:

                                                    (i)    Our suggestions on convertibility of rupee as a
                                                            continuation of the past.  A Conservative approach.
 
                                                    (ii)    Rethinking the future -- a fresh and radical approach
                                                            at the issue.
 
                                                    6.    This paper concentrates on convertibility of rupee,
                                                            procedures under FERA and valuation of rupee
                                                            (exchange rate).

                                                                            { { {
 
 



 
 
SECTION : I
CONSERVATIVE APPROACH
 

                                                                                                                                Page Nos.

1.    Brief Suggestions and Time Table ........................................................................  9, 10

2.    Explanations for the suggestions ....................................................................... 11 to 25

2.1  NRI Investments - Repatriability ............................................................................... 11

2.2   Foreigners’ Dues .................................................................................................... 12

2.3   Red Tapism ...........................................................................................................  13

2.4   RBI Approach ........................................................................................................ 14

2.5   Current Account Convertibility. ............................................................................... 18

2.6   Government Notifications. ......................................................................................  20

2.7   Principles of Drafting Laws. ....................................................................................  21

2.8   Gold Import. ..........................................................................................................  23

        Paragraph  (1)  gives suggestions in brief.

        Paragraph (2) gives explanations for the same in the same serial order.
 
 
 
 

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CONSERVATIVE APPROACH
SUMMARY
 

                                                                                                                    TIME TABLE

1.    BRIEF SUGGESTIONS.

1.1  NRI investments - Repatriability

       Make ALL NRI holdings and investments in India fully convertible.
       This will include inheritances within India, earnings within India,
       NRO account, NRNR accounts and all investment and loans made
       under RBI permission on non-repatriation basis.

       Announce the decision for this purpose                                                  15th Aug., 1997

       Give actual effect to decision on a date not later than                              31st Dec., 1997

       NRI Investments - Procedures

       There are several investments that are being permitted to NRIs as
       on today  -  under various categories and notifications.

       Make all these investments free from procedures.  The NRIs may
       simply file form “DIM” - a declaration to RBI and go ahead and
       make their investments.                                                                        15th Augu., 1997
 
1.2  Foreigners’ Dues

       As a step towards convertibility, Government / RBI should
       announce that all funds belonging to foreigners and foreign
       companies can be immediately remitted abroad.  There are
       several cases of delay in their remittances.

       Now that Indian has comfortable FX reserves, all their dues
       must be fully allowed to be remitted abroad.                                        15th Aug., 1998

1.3  Read Tapism / Multiple Permissions

       There should be single, final permissions.  When FIPB gives
        permission, there should be no need to go to RBI.

       When Central Office of the RBI gives a permission, there
       should be no need to go to regional office of RBI.
 

 

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                                                                                                                    TIME TABLE

        RBI’s policy of - “In Principle” and “Fianal” - two stage
        permissions should be abolished.  The first  permission itself
        should be “final”                                                                                    15th Aug., 1997

1.4   The Manner of RBI’s liberalisations and permissions need
        improvement.  Most liberalisations by RBI are with several
        conditions and provisos.  Almost all permissions gives by
        RBI are accompanied by several conditions.

        All insignificant conditions should be removed.

        All liberalisations for shares should be applicable to debentures also.

        This simplification may be made effective immediately                            15th Aug., 1997

1.5   Current Account Convertibility

        India has announced convertibility of rupee on the current account.
        This is not fully implemented.  There are bureaucratic hurdles and
        red tapism.  There restrictions amount to violation of declarations
        made before the Parliament and IMF.

        Removal of all hurdles in current account convertibility will boost
        confidence in Government.

        Current account convertibility should be implemented fully and
        immediately.  Any delay is further eroding confidence in RBI.                15th Aug., 1997

1.6   Government notifications on liberalisations should be without
        unnecessary and insignificant conditions and provisos.                           15th Aug., 1997

1.7   Liberalising gold import and not allowing payment for the same
        is artificial.

        Allow free import of gold and free remittance of payments.  This
        will considerably reduce the havala market.                                          15th Aug., 1997
 
 
 

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                                           2.       BRIEF EXPLANATIONS

                                           2.1     NRI investment - Repatriability.

                                                     Make all NRI investments in India fully repatriable.

As the 1st step                  2.1.1  We are not considering any ideology here.  There is no
towards                                        comparison being made with residents’ rights.
convertibility, all
NRIs should be                 2.1.2  Foreign exchange market and investment market; like
permitted full                               share market run largely on confidence and sentiment.
remittance of
their holdings in                           In the share market the promoter is most successful who
India.                                            gives ginuine benefits to his investor.  And a promoter who
                                                     gives unexpected profits to the investors becomes
                                                     everyone’s darling.

                                                     By giving this gift of full repatriation rights to all NRIs, India
                                                     will suddenly become a centre of attraction for all NRIs.
                                                     Since this will be an unexpected bonanza; they would love
                                                     to make even more investments in India.

                                                     It is true that some NRIs will take their investments out of
                                                     India.  We cannot estimate how much money will go out.
                                                     However it is a reasonable estimate that the new funds
                                                     inflow will be far more than the funds outflows.

                                                     This is, at best, an estimate.  No one knows whether - on
                                                     making non-repatriable investments as repatriable
                                                     investments - the NRIs will take out more funds or bring
                                                     in more funds.

Comfortable FX                           It will be calculated risk.
position permits
risk taking.                                  However, present is the best time to take such risk.

                                                    As per newspaper reports dated 18th June, 1997; there are
                                                    substantia FX inflows, reserves are swelling & govenrment
                                                    is worried over utilisation of increasing FX reserves ($ 28
                                                    billions).  Government wants  to utilise these reserves for
                                                    import of capital goods and technology.

                                                    Using a part of the increasing reserves for NRI remittances
                                                    will amount to building up more confidence in India; and
                                                    taking a clear step towards CAC.
 
 
 

12
 

                                                    In any case, when rupee is made fully convertible in or
                                                    around the year 2000; these remittances will be allowed.
                                                    And convertibility will be in steps.  Let this be the first step.
                                                    Give NRIs an advance benefit and earn their confidence.

                                        2.1.3    India may uppear to have political instability.  However,
                                                    there are countries which have far more instability.

                                                    To our knowledge, some of the NRIs’ sentiment is on the
                                                    following lines:

NRIs want a                                Indian politics is more stable than the whole of Africa and
stable country                             Latin America.  NRIs living in the Middle East do not keep
for investments.                          their savings in the Middle East.  Indonesia is a dictatorship
                                                    - NRIs living there do not plan to retire there. All these NRIs
                                                    are constantly in search of a good, stable country for
                                                    investment.  They know that what happened to Kuwait can
                                                    happen to several other city countries.  These smaller
                                                    countries may not exist in the global political map after a
                                                    few decades.  But India will be there as a country even after
                                                    several decades.

                                                    So far, the rich NRIs have considered U.S.A. and U.K. as
                                                    primary investment targets.  There are several reasons. One
                                                    chief reason is : they have sufferred substantial losses by
                                                    investing in India.

                                                    Despite these losses, NRIs have still made and continue to
                                                    make investments in India.

                                                    GO ALL OUT to attract these investments on a large
                                                    scale, Making existing investments fully repatriable is one
                                                    such move.  Other moves discussed are :

                                                    Appreciation of Rupee - Paragraphs II 10, page 64

                                                    Simplifying all procedures - Paragraphs I 2.3, 2.4 -
                                                    pages 13 & 14

                                        2.2       Foreigners’ Dues

All foreigners                              There are different cases where amounts payable to
should be allowed                        foreigners are not allowed to be remitted.  A few
full remittance of                          illustrations are given.
their dues.
 
 
 

13
 

                                        2.2.1    Foreign citizens, who worked in India might have saved
                                                    certain amounts in India.  At the time of retirement & return
                                                    abroad, they are permitted to remit Rs.10 lakhs in the first
                                                    year and Rs.5 lakhs per year thereafter.

                                        2.2.2    Foreign companies might have shareholdings in the
                                                    companies with which they have collaborated.  For some
                                                    reasons they may sell the shares and may want to remit the
                                                    sale proceeds abroad - after payment of tax.  Full amounts
                                                    are not allowed immediate remittance.

                                                    When a decision is taken for full convertibility, we will have
                                                    to progress towards it in steps. Permitting foreigners to take
                                                    back their dues should be a right step in that direction.

                                                    We may first implement the repatriability for NRIs - say  on
                                                    31st December, 1997. Then watch the implications for a few
                                                    months. Foreigners may be allowed full remittance with effect
                                                    from 15th August, 1998.

                                        2.3       Red Tapism/Multiple Permissions

                                        2.3.1    One simple method of cutting down the bureaucratic delay:
                                                    Multitude of authorities.
 
                                                    Today even when FIPB clears a DFI proposal, the parties
                                                    still have to obtain a further permission from RBI.  And even
                                                    in such cases, there are several instances where RBI takes
                                                    several months in granting final permission.

"Multiple                                    There are instances where Central Office of RBI gives a
Permissions"                              permission and then a further permission is required from
for the same                                regional office.
transaction
should be                                    Such duplications must be absolished with immediate effect.
abolished.                                   Once FIPB grants a permission, there should be no need at
                                                    all for obtaining any permission from RBI . If at all statistical
                                                    information is required, a simple filing of declaration after
                                                    completing the transaction may be provided for.

                                                    Similarly, where Central Office of the RBI grants a
                                                    permission, there should be no need for the applicant to go
                                                    to any regional office - except for filing a declaration.

                                        2.3.2    A characteristic red tapism is the RBI procedure where --
                                                    RBI first grants an approval “in principle”.  This approval is
                                                    attached with several conditions.
 
 
 
 

14
 
 

                                                    Once the applicant fulfils all these conditions - like filing bank
                                                    certificate for inward remittances etc. - a “final” permission is
                                                    given.

                                                    Consider an illustration

                                                    RBI gives permission “in principle” to an OCB to invest in
                                                    India say Rs. 50 lakhs.  The shares and securities cannot be
                                                    issued before “final permission” is given.  Final permission
                                                    will be given only after the OCB sends in the remittance,
                                                    obtains a bank certificate for having paid the money into the
                                                    Indian company and fulfilling several other conditions.  This
                                                    may take two or three months.

                                                    Till such time, the Indian shareholders with their paltry
                                                    investment of - say Rs. 10,000/- remain 100% shareholders
                                                    of a company which has Rs. 50 lakhs in the bank account.

                                                    There have been actual cases of disputes developing within
                                                    these two months.  It is a real possibility that has to be
                                                    considered.  And the OCB remains in suspense, with no
Delay caused by                          powers at all under the company law and the funds in control
multiple                                       of other shareholders.
permissions cause
avoidable anxiety                       This suspense and delay are caused only by an obcession to
                                                    ensure that all formalities are completed before RBI gives the
                                                    “final permission”

                                                    Such two step permission procedure should be abolished
                                                    with immediate effect.  First permission itself should be a
                                                    “final” permission.  Several irrelevant conditions should be
                                                    abolished.  Some key conditions may be fulfilled by the
                                                    applicant and appropriate declarations may be filed within
                                                    the prescribed time.

                                                    Both these simplifications can be introduced with
                                                    immediate effect -- say 15th August, 1997.

                                        2.4       Reserve Bank’s Approach

                                                    We would like to place on records to appreciation that RBI
                                                    has remained one of the finest institutions in India.  Most of
                                                    the institutions having statutory authorities have not been able
                                                    to remain free from corruption, nor have they been able to
                                                    maintain professional standards.  The fact that RBI has been
                                                    able to do so in current India position -- is highly
                                                    commendable.
 
 
 
 

15
 
 

                                                    However, we have some different ideas and strategies which
                                                    we would like to submit here.  These are the differences
                                                    which any two persons in a democracy may have.

                                                    There are some human frailties also.  These are universal.

                                                    Reserve Bank’s Style of Functioning

                                                    Reserve Bank has a particular style of functioning and we
                                                    give a few examples:

                                        2.4.1    Transparency

                                                    World over people move towards transparency.  Whatever
                                                    is the policy, rules and regulations; it should be clearly
                                                    written and published.

                                                    RBI, however, believes in secrecy and keeping policy
                                                    matters to itself.

                                                    (i)    There is a Blue Book of instructions.  RBI officers keep
                                                            it under lock and key.  Public is not allowed access to it.
                                                            Why there should be such a secrecy ?  If our
                                                            applications are going to be considered by a policy, we
                                                            have the right to know what it is.

Total Transparency                           Initially, even the RBI’s Exchange Control Manual was
in all procedures                                not available to the public.  Thankfully, for the last few
under FERA/FEMA                          editions, it is available to the public.  RBI must publish
should be ensured.                            the Blue Book also and any other policy guidelines
                                                           which RBI or GOI may be following to determine any
                                                           applications.

                                                    (ii)   Agriculture

                                                            Non-Residents are not permitted to do agricultural
                                                            business in India.  We are not discussing at this stage for
                                                            or against this policy decision.  However, which section
                                                            of FERA, rules, regulation, notification or circular says
                                                            that RBI or GOI will not permit an NRI to do
                                                            agricultural business?  It is not given in any statutory
                                                            announcement.

                                                            How can you have an important policy decision which
                                                            you keep under lock and key?

                                                            Is it Democracy of the 1990s?
 
 
 

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                                        2.4.2     Unnecessary and Insignificant Conditions/Red tape

                                                    Any time a permission is given by RBI, it is attached with
                                                    several insignificant conditions. Consider a few illustrations.

                                                    (i)    Share Transfer

Insignificant                                        When RBI grants approval for transfer of shares - for
conditions in                                        example - by an NRI to a Resident, it provides for a
RBI permissions                                 condition that the cost of brokerage and share transfer
should be abolished.                            fees must be borne by the NRI.

                                                            Why should RBI provide for such conditions?

                                                            Why can’t the parties to a contract decide who
                                                             should make such payments?

                                                            In practice it is an insignificant amount and any one
                                                            may pay it.  However transacitons worth crores of
                                                            rupees have been held up because the RBI officer
                                                            insists on a bank’s certificate that the cost of brokerage
                                                            and stamp fee was borne by the NRI.

                                                            Why should such irritants be permitted -- which, for
                                                            totally insignificant matters cause red tape?

                                                    (ii)    A.D (M.A. Series) Circular No. 20 dated October 28,
                                                            1996.

                                                            Disinvestment of shares.

                                                    In case, shares have to be transferred by private arragement
                                                    -- following conditions will apply :

                                                    (a)    Shares can  be sold at a price arrived at by taking an
                                                            average of quotations for one week preceding the date
                                                            of application.  The daily quotation should be average
                                                            of daily high & low.  A variation of 5% on either side
                                                            can be considered.

                                                    (b)    In case of share transfer with passing management
                                                            control, a price which is higher by up to a ceiling of
                                                            25%  This, however, will be subject to conditions.

                                                    What is the sanctity of the share price of any week?
                                                    Promoters have manipulated the price any which way they
                                                    wanted.  Investigations are going into such matters for years
                                                    together and nothing happens.
 
 
 

17
 
 

                                                    More important issue is, why should RBI decide the price?
                                                    Why can’t it be left entirely to the parties who are transacting
                                                    the business?  How long can we go on with the suspicion that
                                                    if allowed, people will do wrong?

                                                    Those who want to do wrong have gone ahead & did it.
                                                    No authority has been able to prevent it. But genuine
                                                    businessmen who want to transact business with
                                                    appropriate - permissions get entangled into a cob-web
                                                    of conditionalities.

All liberalisations                        It does not mean that there should be no regulatory
for shares should                        mechanism.  In fact we are saying that the regulatory
also be applicable                       mechanism should be strengthened further so that the culprits
to debentures                             are caught quickly and victims compensated.  But regulators
                                                    have no business interfering with genuine businessmen and
                                                    their business transactions.

                                                    Paragraph 3 of the same circular gives detailed guideline on
                                                    thinly traded shares.

                                                    All these are permissions / liberalisations for shares.

                                                    Why not cover debentures whether fully convertible, partly
                                                    convertible or non-convertible?

                                                    In our submission,  RBI or GOI should have absolutely no
                                                    say as far as price are concerned.  A liberalisation for shares
                                                    must be applicable for all shares and securities.

                                        2.4.3    Being “above the Law”

                                                    Compare the administration of  Income-tax Act with the
                                                    administration of  FERA.

                                                    The Income-tax department has a clear hierarchy.

                                                    Income-tax Act cannot travel beyond the Constitution.

                                                    Income-tax Rules cannot travel beyond the Act

                                                    CBDT circulars cannot travel beyond the Act and the Rules.
 
 
 

18
 
 
 

                                                    And all officers of the Income - tax department - from
                                                    CBDT chairman to the assessing officer cannot travel
                                                    beyond the Act, Rules, Circulars and notifications.

                                                    Consider following example under FERA :

                                                    NRI  loans

RBI should not                           Notification No. FERA 175/97-RB dated 27th Feb., 1997.
interfere in                                  Signed by Executive Director, RBI.
business
decisions.                                    This notification permits an Indian resident to receive loans
                                                    from NRI relatives provided that loan is interest free and
                                                    non-repatriable.  The notification does not provide for any
                                                    conditions as to the use of funds.

                                                    Based on the above notification, RBI has issued circular --
                                                    A.D.(M.A.Series) Circular No.12 dated March 12, 1997.

                                                    The circular provides that the loans taken cannot be used
                                                    for, inter alia, purchase of immovable property, shares,
                                                    debentures or for relending !

                                                    We have two objections --

                                                    Why should RBI interfere in the citizen’ business decisions
                                                     -- as to the use of funds?  Why should it lay down several
                                                    restrictions ?  In the guise of effective monetary controls can
                                                    we as the nation allow such powers to RBI?

RBI circulars can                        Secondly, how can the circular travel beyond the
not travel beyond                        notification? When the notification does not provide
the law.                                        for end-use restrictions, can the circular provide such
                                                    restrictions?

                                                    Can the Chief General Manager, Exchange Control
                                                    Department - travel beyond what is provided by the
                                                    Executive Director?

                                        2.5       Current Account Convertibility

                                        2.5.1    You hav announced that rupee is now convertible on
                                                    current account.  This means that all revenue expenses
                                                    can be freely remitted outside.  Incomes by Non-residents
                                                    can be freely remitted outside.  This is a declaration made
                                                    by India to the International Monetary Fund (IME).
 
 

19
 
 

                                        2.5.2    Article VIII of the IMF’s “Articles” is produced below:

IMF
Article VIII
 
General Obligations of  Members

                                                   “Section 1. Introduction

                                                   In addition to the obligations assumed under other articles of
                                                   this Agreement, each member undertakes the obligation set
                                                   out in this Article.”

                                                    “Section 2.  Avoidance of restrictions on current payments

                                                    (a)    Subject to the provisions of Article VII, Section 3(b)
                                                    and Article XIV, Section 2, no member shall, without the
                                                    approval of the Fund, impose restrictions on the making of
                                                    payments and transfers for current international transactions.”

                                                    Does this article permit any artificial restrictions on the
                                                    remittance of revenue expenses?

                                        2.5.3    RBI circular - A.D.(M.A. Series) Circular No. 3 dated
                                                    16th January, 1997 gives a clear impression that there are
                                                    no restrictions on revenue expenses --

RBI can monitor                        “India has accepted the obligations under Artcle VIII of the
but cannot sit in                          Articles of Agreement of IMF and accordingly, all bona fide
judgement over                          current account transactions would qualify for release of
current account                          exchange either under the authority delegated to authorised
transactions.                               dealers or after obtaining the necessary approval from
                                                    Reserve Bank.”

                                        2.5.4    Consider following instances-

                                                    (i)    There are foreign shipping companies whose containers
                                                            have been used in import of goods.  The lease charges
                                                            for the containers are not being allowed to be remitted
                                                            abroad.
 
                                                    (ii)    One company, relying on the fact that rupee is now
                                                            convertible on current account, appointed a foreign
                                                            comapany for a job.  When the payment had to be
                                                            made, bank referred the matter to RBI.  RBI is asking
                                                            “this job could have been done by an Indian company.
                                                            Why did you entrust it to a foreign company?”  And
 
 

20
 

                                                            then RBI sent the company on a long round of obtaining
                                                            permissions from Government authorities.

3 year after its                2.5.5    Having made all declarations, when RBI does not permit
announcement,                           remittance of current account transactions -
the current account
convertibility is                           It amounts to violation of the declaration made by India to
still not complete.                       IMF; by the Finance Minister to Parliament.  It amounts to
                                                    dishonouring RBI’s notification by RBI itself.

                                                    This shakes confidence in India and Indian institutions.

                                        2.5.6    Why should RBI come down from its macro level policy
                                                    decision making and go into individual business decisions
                                                    of Indian businessmen?

                                        2.5.7    RBI has a suspicion that in the name of current account
                                                    payment, people may make capital transfers abroad.  This
                                                    fear psychology may be answered in the following manners:

                                                    (i)    In any case, Government is determined to make rupee
                                                            fully convertible.  While we are liberalising; the fear
                                                            psychology has to give way to a liberal approach.
 
                                                    (ii)    In the fear that someone will do wrong, you cannot
                                                            deny genuine payments.
 
                                                    (iii)    Please also refer to paragraph II.2, page 28.

                                                             RBI should be independent of the Finance Ministry
                                                             also.

                                                             However, this independence should be at the macro
                                                             level in monetary policy matters.  Can the RBI claim
                                                             to be “above the law” in individual applications?
                                                             Even Bundes Bank does not claim to be “above the
                                                             law”.

                                        2.6       Government Notifications

                                                    The love for imposing unnecssary conditions is infectious.
                                                    Consider a notification issued by Government and the
                                                    conditions imposed :

                                                    Notification No. F10/22/90-NRI cell dated 17th July,
                                                    1992 as amended upto 5th January, 1994.

                                                    This notification permits an Indian resident to hold -

                                                    (i)    Foreign Exchange in the form of coins;
 
 

21
 
 
 
                                                    (ii)   Foreign currency upto $ 500 for “NUMISMATIC”
                                                           purposes;
 
                                                    (iii)  Foreign currency upto $ 500 for “PERSONAL”
                                                           purposes.

Unnecessary                               A limit of $ 1,000 plus coins is understandable.
stipulations in
GOI notifications                        However, why the restrictions about the purpose for which
may be removed.                        it is kept ?

                                                    How does one prove that he has kept the currencies for
                                                    “numismatic” purposes ? If the notes are in an album, it
                                                    may be okay. But if they are in a purse it may not be okay!
                                                    What purpose is served by imposing such restriction?

                                                    And what purpose is served by imposing a restriction that
                                                    $ 500 can be held for “personal” purposes?  Imagine a
                                                    situation where a businessman, a minister or a bureaucrat
                                                    goes abroad for  his official business.  He returns to India
                                                    with a surplus of a $ 10 currency note in his pocket.  He
                                                    knows that in a few months, he has to go abroad for another
                                                    business tour.  So he retains the currency note $ 10.

                                                    This would be a violation of S. 14 of  FERA.

                                                    The man has neither kept the amount for “numismatic”
                                                    purposes; nor for “personal” purposes.  He has kept it for
                                                    “business” purposes.

                                                    The businessman or minister or bureaucrat can be arrested
                                                    for this reason.  He can be taken to the enforcement office,
                                                    detained overnight and third degree methods can be used to
                                                    get a confessional statement.

                                                    For all such human rights violations, the Finance Ministry
                                                    would be directly and morally responsible.

                                                    We recommend a simple permission that “any Indian resident
                                                    can hold foreign exchange worth upto U.S. $ 1,000”.

                                        2.7       Principles of drafting Laws

                                                    We refer to your lecture at Mumbai on 13th June, 1997 on
                                                    the subject of “New Companies Bill”.  Following table, first
                                                    column is extract of your talk as reported in Times of India,
                                                    Mumbai, 14th June.  Second column gives our comparison
                                                    with FEMA.
 
 

22
 
 
                                                Your comments on                Our suggestions on FEMA
                                                Companies Bill

All the principles            1.    Government will have no          Government & RBI should have
enunciated by you                  discertion in company affairs.    no discretion in individual
for new Company                                                                   matters. Their authority should
Law should also be                                                                be only at macro policy level
carried to FEMA.                                                                  matters.

                                        2.    Bureaucratic meddling has        Government and RBI have
                                               managed to spike many ideas.   spiked innumerable investment
                                                                                                ideas and damaged economy.
                                                                                                -- under FERA.

                                        3.   Dangers of giving Government    Because of enforcement
                                              discretionary powers are clear.   directorate, giving discretionary
                                                                                                powers is criminal.

                                                                                                Because foreign investment and
                                                                                                foreign exchange are very
                                                                                                important for the economy, it is
                                                                                                even more important (than
                                                                                                company law) that Government,
                                                                                                RBI and ED should have no
                                                                                                discretionary powers and ED
                                                                                                should be wound up.

                                        4.   Company law shall be “maket     It is important that the Foreign
                                              driven” rather than-                     exchange flows - both in and
                                               “bureaucracy driven”                 out of the country should be
                                                                                                market driven.
 
                                                                                                A consistent attempt to force
                                                                                                the flows has resulted in the
                                                                                                massive outward flight of the
                                                                                                capital.

                                        5.   We got professionals and           Do the same for FEMA &
                                               judges to draft company law      Anti-Money Laundering
                                                                                                (AML) laws.

                                        6.   Company law should be potent   FEMA should be such an
                                               instrument in fuelling growth        instrument.
                                               and development.

                                                                                                AML should keep away mafia
                                                                                                & drug traffickers.
 
 

23
 
 

                                                Summary

                                                Businessman should be left to himself.  Nowmally, he is
                                                supposed to work honestly.  Regulatory system should strike
                                                when a businessman  is found doing something wrong.  At
                                                such times, the punishment and compensation should be
                                                quick, decisive and exemplary.

                                                Your approach stated in the above referred talk by you
                                                may please be carried to FEMA and Anti - Money
                                                Laundering laws.

                                                The policy of “prior permissions” and bureaucrats sitting in
                                                judgement over business decisions is a “colonical” approach
                                                and must be abolished at the earliest.

                                        2.8   Gold Import

                                        2.8.1  A prohibition to import gold was a gift of a billion dollar
                                                  business by the Government to the smugglers and the
                                                  havala racketeers.

Artificial restrictions                When gold import was liberalised, initially, the smugglers
on import of gold                       were worried.  Soon they relised that they do not have to
and payments for                       worry.  Government has still left good business for the
imported gold                            smugglers and havala racketeers.
should be done
away with.                                  Government imposed two conditions that --

                                                   (i)    Only an NRI who had been out of  India for at least
                                                           six months could import five Kilogrammes of gold;
                                                           and
 
                                                    (ii)   No payment (outward remittance) will be permitted
                                                           for gold import.

                                                    In paragraph II 3.2, page 30 - we have discussed how
                                                    Government regulations create a market for the smugglers
                                                    and then a complimentary market for the havela racketeer
                                                    for payment for smuggled goods.

                                        2.8.2    It is a practical fact of life that primarily, a normal NRI has
                                                    no interest in bringing mint gold and keeping it in India.
                                                    Some NRIs may bring small amounts as a favour to friends
                                                    & relatives.  But no one gives gold to any one free of
                                                    charge.  He would want the price of gold and would want
                                                    to take the price back to the country of his residence. This
                                                    is not permitted by law.
 
 

24
 

                                                    Under the present scheme, a regular gold jeweller who
                                                    wants to sell jewellery in India cannot import gold.
                                                    Normal NRIs also would not want to bring in the gold.
                                                    So honest businessmen are out.

                                        2.8.3    Smuggler is in

                                                    Instead of sending the gold through the porous border of
                                                    India, he can now send it officially through the customs.
                                                    He has to only catch hold of the cooks and drivers in the
                                                    Middle East, give them a free return ticket and send the
                                                    gold through these carriers.  Customs cannot prevent the
                                                    carriers.  The smuggler has to arrange to collect the gold at
                                                    the Indian airport.  The carrier goes home, meets his
                                                    relatives and goes back to the Middle East for his job.

                                        2.8.4    The havala racketeer also has not lost his business. In fact,
                                                    his business has increased.  Now more gold comes in India
                                                    and outward payment is not allowed.  Government
                                                    probably believes that since outward payment is not
                                                    allowed through the banking channel, it doesn’t have to
                                                    face the impact on BOP.

                                        2.8.5    This is wishful thinking.

                                                    Full payment for all imported gold has to go out.  Only, it
                                                    goes out through the havala market.

                                                    It has its own impact on the BOP.  The NRI remittances
                                                    which would have come in through the banking channel do
                                                    not come in.  It gets set off against the smugglers’ gold
                                                    import transactions.

                                                    This  has even more impact that the impact of normal
                                                    payments for imported gold.  A payment by havala system
                                                    carries a premium ranging between 10% and 15%.

                                        2.8.6    We recommend that --

                                                    (1)  Import of gold (mint) should be freely allowed to
                                                           anyone who wants to import.  Very soon accredited
Similarly, silver,                                 businessmen and institutions will star importing and
and diamond                                       trading gold.
imports and exports
should be freely                          (2)   All licensing and other procedures for import of gold,
allowed.                                               silver and diamonds should be scrapped. A jewellery
                                                            exporter should have absolutely no need for any
                                                            permission and no fear of any inspector knocking his
                                                            doors.
 
 

25
 
 

                                                           This may help the Belgium based diamond merchants
                                                           to set up shop in India rather than Belgium.

                                                    (3)  Free, official payments should be allowed to anyone
                                                           who is importing these items.

                                                           This will be a concrete step towards real convertibility
                                                           on current account. And it will also wipe out the havala
                                                           markets.

Havala Market                                  While the havala market is going on, no one can have
obliterates a                                       a fair idea of the implications of any liberalisation or
clear vision of                                    other measure on the Balance of  payments.
the impacts of
liberalisation.                                     Measures discussed so far, which can increase
                                                           outward flow of  FX may be introduced in steps-

                                                           Free Gold import and
                                                           remittances                                 15th Aug., 1997

                                                           Full Current Account
                                                           convertibility                               15th Aug., 1997

                                                           All NRI dues - fully
                                                           repatriable                                  31st Dec., 1997

                                                           All Foreigners and
                                                           foreign Companies
                                                           dues to be allowed
                                                           immediate remittance                  15th Aug., 1998
 
 

                                                                            { { {
 
 

26
 
 


SECTION : II


RETHINKING THE FUTURE


A RADICAL APPROACH

1.    Asian Finance and Trading Centres in India. .....................................................  27
 
2.    Present status of rupee Convertibility. ...............................................................  28
 
3.    Government Monopoly over FX. .....................................................................  29
 
                Jain Haval Case .....................................................................................  31
 
                Past - Outward Flight of  Capital ............................................................  32
 
                Current Probabilities. .............................................................................  33

4.    FX Gambling. ................................................................................................  33
 
5.    Derivatives and Options. ................................................................................  35
 
6.    Consistent Develuation. .................................................................................  38

        6.1    Theories in support of continuous devaluation of rupee..........................  38

        6.2    Value of rupee on PPP. .......................................................................  38

        6.3    World Development Report. ...............................................................  39

        6.4    Competitive Devaluations. ...................................................................  43

        6.5    Balance of Trade. ...............................................................................  43

        6.6    External Debt. ....................................................................................  44

        6.7    Oil Pool Deficit. .................................................................................  45

        6.8    Exports. ............................................................................................  46

        6.9    Government Budget. ..........................................................................  48

        6.10   Infrastructure Project - Foreign Investment. .......................................  49

        6.11   Vicious Cycles. .................................................................................  53

        6.12   Virtuous Cycles.................................................................................  54

7.    Paradox of Balance the Fund Flows  ............................................................  55
 
8.    Voluntary Disclosure of  Income Scheme and FERA.....................................  57
 
9.    Enforcement Directorate. .............................................................................  59

10.  Reasons for Optimism . ...............................................................................  64
 
11.  Summary of suggestions and Time Table. .....................................................  68
 

 

27
RADICAL APPROACH

                                                ASIAN FINANCE AND TRADING CENTRES IN INDIA

                                       1.1     Finance Centres

The target in                  1.1.1  Mumbai can be an Asian Finance Centre with established
drafting FEMA                         associations allover the world.  Madras and Bangalore can
should be to                              develop as finance centres attracting NRIs from the Middle
encourage growth                     - East and the South - East.  Calcutta may specialise on
of Asian finance                        China, Nepal and Bhutan.  Delhi can be a Finance Centre
and trading                                establishing relations with Russia and Europe.
centres in India.
                                       1.1.2  While drafting FEMA and anti - Money Laundering laws, it
                                                  should be considered that the laws do not come in the way
                                                  of natural development of India as an international finance
                                                  centre.

                                       1.1.3  The specialisations stated above should not be directed by
                                                  law.  They may come about naturally.

                                       1.1.4  The moment, draftsman start developing the law with this idea
                                                  in mind, entire concept of controlling the Indian residents will
                                                  be replaced by a Globalisation concept.

                                       1.1.5  As an important step towards establishing international
                                                  exchanges in India, trading in all GDRs and ADRs of Indian
                                                  companies should be permitted on Indian stock exchanges.
                                                  For introduction of trading in FX denominated securities,
                                                  necessary institutional infrastructure should be created - SEBI
                                                  competent to deal with it.  By a law it should be provided that
                                                  no state Government or other authorities can levy and tax or
                                                  stamp duty on these transactions.  Custodial companies should
                                                  be established.  This will be a complete package of issues by
                                                  itself.

                                       1.2     Trading Centre

                                       1.2.1  Hongkong developed as an international trading centre based
                                                 on China.

                                                 Dubai developed as an international trading centre because,
                                                 inter alia, India and Pakistan controlled and regulated
                                                 international trading.  Left India do its own international
                                                 trading.

WTO will force             1.2.2  Whether we like it or not, with World Trade Organisation, we
us to open up                           have no options.  We will have to open up our economy for
trade earlier than                     imports from everywhere.  India is trying to postpone these
we would like.                          pressures and asking for nine or seven years time.

                                                 Why ?
 
 
 

28
 

                                       1.1.3  Because Inida is convinced that India cannot withstand global
                                                 competition.

                                                 As long as RBI and Controller of Imports and Exports will
                                                 regulate & control business, India will remain unable to
                                                 compete globally.

                                       1.1.4  Imagine 25 cities in Inida developing like Hongkong, Dubai
                                                 and Singapore.  This will be possible only when S.  18 of
                                                 FERA is scrapped and the entire Import policy is scrapped
                                                 (except drugs and  weapons trafficking).  Stop forcing every
                                                 exporter of goods and services for bringing in their FX
                                                 earnings into India.  When the entire control atmosphere will
                                                 go, the exporter will be truly left free to do his business.

                                                 Ultimate aim should be that theses cities should be Global
                                                 finance and trading centres.

                                       2.       PRESENT STATUS OF RUPEE CONVERTIBILITY

                                                 Several authorities are taking exchange regulation very
                                                 seriously.  RBI considers investments abroad permissions
                                                 ceremoniously with all the seriousness.  If any one is caught
                                                 with a violation of FERA, the poor man is half dead even
                                                 before the ED pronounces final punishment.  This seriousness
                                                 of exchange regulation is only for those who want to abide by
                                                 the law.

Rupee IS fully                          Those who want to circumvent or violate the law, rupee is
convertible for                         already fully convertible.
those who do not
care for the law.                       Let us see some example.

                                        2.1   RBI and Commerce Ministry used to take inordinately long
                                                time in permitting joint ventures abroad.  And they would
                                                simply refuse permissions to partnership firms and individuals.

                                                Diamond merchants found out the simplest method of sending
                                                one family member abroad and making him nonresident.  No
                                                permission would be required from any Indian authorities. This
                                                is one industry which is most successful in the field of setting up
                                                business abroad.  Most of the industries / group closely
                                                supervised by RBI / ministry are not successful.
 
 
 

29
 

                                        2.2   Businessmen, politicians and bureaucrats who wanted to
                                                transfer capital  in or out of India have always treated rupee
                                                as convertible.  They have transferred money at their will and
                                                more efficiently than the banking system.

                                        2.3   Dr. Man Mohan Singh had estimated that Indian residents’
                                                black money in the Swiss banks is worth $ 50 billions.

                                                This was in the year 1991.

                                                Mr. Forbes (Jr.), Chairman, Forbes maganize had estimated, in
                                                the year 1996 that Indian residents’ total weath abroad may be
                                                near $ 150 billions.

                                                No Indian authorities can make any dent in this situation - except
                                                by announcing “immunity schemes”!  All the Government
                                                authorities are like the stable chowkidars running up and down
                                                after the horses have bolted.  They take out all their rage on the
                                                timid and sick horses who could not run away and hence are still
                                                withing India.

Strictest of the                2.4   Under the Indian judicial system, it was very difficult to ensure
laws are                                   that the ED could have won any cases agains FERA violators.
ineffective against                   This was because, proving  an offence and mala fide intention;
smuggling and                         taking exemplary penal action against smugglers was most
havala.                                     difficult.  So Government adopted some unique methods.  It
                                                acquired massive powers under FERA which do not exist
                                                under any other laws in India.  And Government brought in
                                                COFEPOSA & SAFEMA with even more powers.

                                                With all these powers, the smuggling and havala transactions
                                                have gone on unabated.  In reality, the real big smuggler,
                                                businessman or politician is never punished for diverse reasons.
                                                It is only the small businessman who is terrorised and the
                                                non-resident investor who is scared away.

                                                Redundancy and harmfulness of FERA is established.

                                                The reason for such a situation are discussed in the next
                                                paragraph.

                                        3.     GOVERNMENT MONOPOLY OVER FOREIGN
                                                EXCHANGE

                                        3.1   Legislative Package

                                                In the early fifties, Government decided to establish a total
                                                monopoly over all foreign exchange resources.
 
 
 

30
 

                                                FERA provided that all FX earned by any Indian resident
                                                belonged to the Govenment of India and even an exchange
                                                earner cannot use it for his requirements.  All dealing in FX
                                                including rate determination was the monopoly of GOI and
                                                RBI.

A whole package                    Import licensing sought to ban import of goods considered
of laws to                                luxuries and reduce the import of other items.  Import licensing
establish                                 was supposed to regulate / reduce the demand for FX.
Government
monopoly over                       Customs duties made imported products costlier and provided
FX.                                          revenue to the Government.

                                                Both - import licensing and customs duties provided tremendous
                                                protection to the Indian industrialists and businessmen.

                                                SAFEMA & COFEPOSA are supposed to deal with hardened
                                                smugglers.

                                                A perfect combination of laws to establish Government
                                                monopoly over foreign exchange.

                                        3.2   Impact of FX legislation

                                                Import licensing created a wall, a barrier around India.  Goods
                                                which were available outside India were not available within
                                                India.

                                                Customs duties made imported products costlier.

                                                Law abiding businessmen would not deal with goods not
                                                allowed to be imported.

The package                           All these together created a dream market for the smuggler.
really gave a                            He had a ready market,  almost no competition and a
dream market for                    tremendous price difference between Dubai and Mumbai.
the smuggler.                          The havala market for NRI remittances developed to
                                                compliment the smuggling by completing the cycle of payment
                                                for smuggled goods.

                                                No legal system can even eliminate such a profitable business.

                                                Government believed that by passing a set of laws, it can
                                                achieve its targets even if they are coutrary to market forces.
                                                The smuggler used the same set of laws to increase his business
                                                and profits phenomenally.
 
 
 

31
 
 

All the laws are                      The smuggler had a profitable business with no direct and
ineffective                               indirect taxes and no investment in factories etc.  He
against                                    commanded such huge financial clout that he could establish
smugglers.                              influence with the politicians, customs officers, businessmen
                                                and film stars.

                                                For any economist, this was a telling result of Government’s
                                                attempt to contradict market forces.  But Government and its
                                                institutions refused to see the writing on the wall.

                                                So nature has caused a dramatic scene with double impact.

                                        3.3   The Jain Havala Case

                                       3.3.1 In the Jain havala case top politicians of almost all parties have
                                                been alleged to have resorted to havala or bribes.  They may
                                                be innocent.  But public feeling may be different.

                                                The issue is, the market forces can be so strong that any one can
                                                get tempted.  And a large majority of people are prepared to
                                                believe that almost anyone could be involved in violation of
                                                FERA.

                                                The law has lost ALL respect from public minds.  It is an
                                                unenforceable law which terrorises only the law abiding
                                                citizens.

                                       3.3.2 There is another implication of the Jain Havala Case. Consider
                                                market practices.

                                                Normally, an Indian resident transfers money into or out of
                                                India through the havala agents.  Once the transaction is
                                                completed, there will be no evidence left - except - the havala
                                                agent’s diary.  In most cases of such FERA violations, the ED’s
                                                main reliance is havala agent’s daiary or similar nothings in
                                                different forms.

                                                Everyone knows that a third party’s writing cannot amount to
                                                an evidence of any material value before a Court of Law.
                                                Hence the usual course adopted by the ED was / is to terrorise
                                                and browbeat the accused into signing a confession.  The
                                                confessions are dictated by the ED officers and the accused
                                                signs on the dotted line. Armed with the havala agent’s records
                                                and the accused person’s confession, the ED could prosecute
                                                the people.
 
 
 

32
 

                                      3.3.3  In the Jain Havala Case, ED could not force the accused into
                                                signing any confessions.  And all cases fell flat.

3rd party                                 However, there is an important development.  The courts
evidence is not                       have now clearly held that the havala agent’s records are no
good.                                       evidence. Even the persons accused to be havala agent have
                                                been acquitted.

Jain Havala Case          3.3.4  Now all the lawyears and the public will be emboldened.
has further                               Except for the persons caught in the act of transfer of money,
diluted ED's                             no one may be successfully prosecuted.
authority.
                                                Whatever little teeth that the enforcement directorate had, have
                                                been extracted by the Jain Havala Case.

                                                FERA will have no powers to deter the powerful who want to
                                                violate FERA.  But it will continue to be a source of terror for
                                                the ordinary people.

                                        3.4   Causes of outward flight of capital : Past :

                                       3.4.1 We had high tax regime.

                                                Income-tax       97%

                                                Wealth-tax         8%

                                                Estate Duty      85%

Excessive Taxes,                   These rates, in addition to artificial additions and disallowances.
Regulations and
devaluations                            No person (almost) who was in these tax brackets could
have caused                             remain honest.
outward flights
of capital.                       3.4.2  Indirect taxes in the form of import duties, excise and sales tax
                                                were also very high.

                                       3.4.3  Excessive economic regulation from all sides frustrated genuine
                                                 enterpreneurs.

                                       3.4.4  Rupee was continuously depreciating.  Anyone who kept his
                                                 wealth in India rupee, lost.  On the other hand people who
                                                 transferred their wealth abroad, benefited.

                                                All these together were, inter alia, the causes of flight of capital
                                                outwards.
 
 
 

33
 
 

                                                They also made India economy a high cost economy
                                                incompetent to compete in open, global markets.

                                        3.5   Current Probabilities

                                                That nightmare is a past.

                                                Today India has a direct tax rate regime which is most
                                                favourable to the businessman.

                                                Indirect taxes are coming down.

                                                Bureaucracy and red tapism has started - through extremely
                                                slowly - going down.

Today Indian                           Today, Indian economy offers a rate of return higher than the
economy favours                     rate offered by most of the countries.  The foreigner is not
a flight of capital                      prepared for bureaucracy and its damages.  But the Indian
inwards.                                   businessman is accustomed to it.  Indians know that if only
                                                 they could bring back all their wealth kept abroad in tax
                                                 havens, they could earn more in India. (- net of exchange loss
                                                 and Indian taxes).

                                                 They are not bringing in full amounts because of the fear of
                                                 FERA - FEMA and tax laws.

                                                 The VDS scheme as announced is not adequate (See
                                                 paragraph 8, Page 51).

                                                 If FERA is totally scrapped and FEMA does not have sections
                                                 comparable to S.9 and 16 of FERA, there can be an inward
                                                 flight of capital.  Slowly at first but a strong current in two to
                                                 three years time.

                                        4.      FX GAMBLING

                                        4.1    In the past, FERA had three objectives:

                                       4.1.1  Conservation of precious foreign exchanges;

                                       4.1.2  Regulating / preventing foreign business presence within India;
 

                                       4.1.3  Stabilising conversion rate of  Indian rupee.

                                       4.2.1  Today GOI and RBI are more concerned with utilisation of
                                                 surplus reserves rather than conservation of scarce FX.
 
 
 

34
 
 

                                       4.2.2  And instead of preventing foreign investment, Government is
                                                 going all out of its way to attract foreign investment.  So the
                                                 entire paradigm has to be shifted.

                                       4.2.3  Only important issue is to maintain stability of Indian rupee.

                                       4.3     Today, speculation in Indian rupee is restricted and gambling
                                                 is just not allowed.

                                       4.4     In the words of “Asian Wall Street Journal” FX dealing is really
                                                 a “gamblers’ den”.  Once a currency is fully convertible, there is
                                                 very little control that a Central Bank can exercise over
                                                 gamblers playing havoc with its currency.  People like George
                                                 Soros are on the look out for any currency which has a wide
                                                 disparity between the prevalent market rate of the currency and
                                                 a value which in their perception is the sustainable value. When
                                                 why find a currency, they go all out with their gambling to wipe
                                                 out this difference.

                                                 If these gamblers decide to gamble on Indian rupee and if RBI
                                                 ever tried to intervene, the current FX reserves of around $28
                                                 billions can be used up in a day.

                                       4.5     This danger has to be answered in two manners:

                                      4.5.1   Rupee rate should be brought to a “sustainable” level.  (This
                                                 does not necessarily mean depreciation of rupee.)

Main objective of                     FX markets must be made deeper and broader.
FEMA should be
maintaining                               India’s international trade and investment should increase
Rupee stability.                        considerably.

                                       4.5.2  Unit this situation is achieved, RBI should be entrusted with
                                                 powers that could prevent gambling in Indian rupee -  whether
                                                 by Indian gamblers or foreign gamblers.

                                       4.6     The objectice and drafting of the legislation; and administration
                                                 of the legislation should  be towards protecting Indian rupee
                                                 from FX gamblers.

                                      4.7      RBI should be given a period of three years within which it
                                                 must create a situation enabling full convertibility of rupee.

                                      4.8      It may also be appreciated that the gamblers generally cannot
                                                 decide a rate.  The rates are determined by market forces.
                                                 Gamblers only try to find out a currency where the rate
                                                 supported by a Central Bank is different from the rate which
                                                 market forces can sustain.  If the difference is large, they strike
                                                 and make a killing.
 
 
 

35
 
 

                                       4.9      Can India consider appreciating rupee with full convertibility?

                                      4.10     Market rate  of rupee is Rs.36/- per dollar.  PPP rate is
                                                  Rs.9/- per dollar.

                                                  A rate which may achieve an “equilibrium” between exports
                                                  and imports may be arrived at by annual adjustment of
                                                  inflation difference between India and U.S.A. Assume for a
                                                  moment that this rate may be Rs.40/-

                                      4.11     An Apprehension :

                                                  If rupee is fully convertible and RBI tries to even maintain a
                                                  rate of Rs.38/- ; then the FX gamblers can strike and force
Maintaining                               the rate to go down to Rs.40/-.
regular inward
flows is touch.                           This may not be correct.
Easy options
have damaged              4.12      In the market the rate is determined by total “Balance of
economy.                                   Payments” and not just by “Balance of Trade”.

                                                   If the total inward flows are larger than the total outward
                                                   flows, then the rupee should go up. And FX gamblers cannot
                                                   disturb such appreciating currency.

                                      4.13      The issue is whether inward remittances can be sustained!
                                                   If the inward remittances cannot be sustained; then very
                                                   soon there may be a need to depreciate the rupee.

                                                   Such uncertainties cause difficulties for the economy.

                                      4.14      Real answer to this question is to ensure an economic, tax
                                                   and legislative environment where sustained inflows of capital
                                                   are maintained.  This is a tough task.

                                                   GOI and RBI have so far opted for the easier option of
                                                   continuously depreciating rupee.

                                       5.         DERIVATIVES & OPTIONS (D & O)

                                       5.1       In 1991-92 when share market started going through the
                                                   roof, Government was happy and claimed it to be the result
                                                   of liberalisation.  When someone raised the issue that SEBI
                                                   and other regulatory mechanisms were not capable of dealing
                                                   with liberalised markets, the answers from the Government
                                                   were - “let us liberalise first.  We will take care of regulation
                                                   a little later.”
 
 
 

36
 
 

                                                    In 1992 when the securities scam was exposed, the whole
                                                    Government was paralysed and economy went down.

                                        5.2       When the scamsters were exposed fully, it was known to the
                                                    public that several promising peoples’ lives were ruined - by
                                                    a few people.

                                                    The public response and the newspaper editorials and articles
                                                    were blaming that the Government was at the fault.

                                                    The scamsters are free.  If they address a seminar, the hall
                                                    will be full.  It they give interviews, leading financial papers
                                                    publish them on front pages.

                                        5.3       Securities scam was not the last. M.S. Shoes and other small
                                                    & big scams keep coming out.  Every time Government is
                                                    blamed.

                                        5.4       In our view, the nation is swept over by a wave of greed.

                                                    The small investor is greedy.  He wants 50% returns in less
                                                    than one year.

                                                    The promoters are greedy.  They want premiums based on
                                                    project reports.

                                                    Merchant Bankers and other intermediaries are greedy.  For
                                                    their fees,  they will support any scamster.

                                                    No statutory authority can save the situation when everyone
                                                    is greedy.  The greedy people deserve what they get.

Indian                              5.5       Despite this clear position, when CRB scam broke out, all
Government                                the editorials and articles were screaming at the Government.
carries a heavy                            Everyone wanted to decide which authority was at fault -
burden of harsh,                          RBI or SEBI or ROC! Mr. Bhansali, his brokers and the
unjustified                                   investors were a non-issue.
criticism.
                                                    You carry a heavy burden of  public criticism.  Which is
                                                    some times unjustified also.

                                        5.6      In this situation, you want to permit Derivatives and Options!!!
 
 
 

37
 
 

                                                    Most potent instruments that the gamblers use.

                                                    After Barings Bank’s insolvency, its chairman (now
                                                    retired) Lord Baring confessed that “I do not understand
                                                    Derivatives and Options.”

D & O have                                How many persons within Indian regulartory authorities
strong potential                          understand D & O?
of bringing about
crises.                                        What market intelligence mechanisms do you have to catch
                                                   the culprits?

                                                    If without adequate preparations you open up these volatile
                                                    instruments, are you not inviting fresh crises in the economy
                                                    - Similar to the securities scam of 1992 & CRB scam of
                                                    1997 !
 
 
 

38
 
 

                                        6.         DEVALUATION

                                        6.1       Government has consistently devalued the rupee. Probably
                                                    following theories / stratgies are behind this policy.

                                        6.1.1    Inflation differential between India and its major trading
                                                    partner must be compensated by devaluation / depreciation
                                                    of the rupee. (paragraphs 6.2 & 6.3)

                                        6.1.2    Devaluation helps exporters.  (Paragraph 6.4, 6.5 & 6.8)

Indian rupee is                6.1.3    Devaluation curbs imports and thus gives protection to
undervalued.                                indigenous industry.

                                        6.1.4    Devaluation of Rupee creates equilibrium in Balance of
                                                    Trade account. (Paragraph 6.5)

                                                    We believe that the Indian rupee is extremely under valued.
                                                    All the above stated theories are not applicable to Indian
                                                    economy at the present time.

                                                    Purchasing power parity and Demand and Supply are two
                                                    important theories for determination of exchange rate.  Let
                                                    us consider both the methods one after the other.  Let us
                                                    consider Indian rupee and U.S.$. The principles will apply
                                                    to several other currencies.

                                        6.2      Value of  Rupee on Purchasing Power Parity (PPP)

                                        6.2.1   We can compare similar baskets of goods and compare their
                                                    cost in Bombay (or Delhi or any other metropolitan city )
                                                    and New York ( or Washington etc.). An easy and
                                                    comprehensive method of considering a basket of goods may
                                                    be monthly cost of living for a family of four.

                                                    In New York, a family spending $ 2000 per month can live a
                                                    lower middle class standard of living.  A similar standard of
                                                    living may be enjoyed by a family in Bombay for Rs. 4,000
                                                    per month.

                                                    This would give a conversion rate of Rs. 2 per U.S.$.

PPP value of                                There are several forces other than consumer goods prices
rupee is Rs.9/$                            which should go into determining the exchange rate.  It is
                                                     generally accepted amongst economists that in India, the
                                                    difference between the PPP rate and the market rate is in
                                                    the ratio of four.  For a market rate of Rs. 36, the PPP rate
                                                    should be  Rs.9 per dollar.
 
 

39
 

                                        6.2.2    World Bank, in its annual report for the year 1997 has given
                                                    per capital, annual GNPs of various countries in terms of
                                                    market rates and PPP rates.  As far as India is concerned,
                                                    the ratio of four between the two rates is roughly followed
                                                    for several years.

                                                    We believe that based on PPP, the real value of the rupee
                                                    should be Rs.9 per dollar.

                                        6.2.3    We are aware of the strong objections which such  a
                                                    statement provokes and we shall deal with each one of them
                                                    (So far as we are able to do so.)

                                                    Before dealing with all these objections we submit two issues:

                                                    (a)   We are not suggesting that the price should be brought
                                                            back to Rs.9/- We suggest that rupee should be
                                                            allowed to apprecate by 2% to 5% per year if the BOP
                                                            pressures cause such an appreciation.
 
                                                    (b)   We will highlight the losses due to devaluation of rupee.

                                                    Rupee value through demand and supply forces is discussed
                                                    in paragraph 10.2 page 64.

                                        6.3      World Development Report 1997

                                                    In this annual report, World Bank gives per capita annual
                                                    GNP of several countries for the year 1997. Local currency
                                                    GNP is converted into U.S. currency in two manners:

                                                    (i)     At market rate; and
 
                                                    (ii)    At Purchasing Power Parity.
 
 

40
 
 
 

                                        6.3.1     World Development Report per capital GNP

                                                     Following countries have their local currencies’  market
                                                     values higher than the PPP rates.

                                                    ____________________________________________
                                                    Country Name   GNP at Market    GNP at PPP    Ratio
                                                                                     Rates                  Rates
                                                    ____________________________________________

                                                    U.S.A                       26,980               26,980           1.00

                                                    Sweden                     23,750               18,540           1.28

                                                    Germany                   27,510                20,070          1.37

                                                    France                      24,990                21,030          1.19

                                                    Switzerland               40,630                25,860          1.97

                                                    Denmark                  29.890                21,230          1.41
                                                    ____________________________________________
 

                                                    Following countries have their local currency values at
                                                    market rates lower than the PPP rates.

                                                    ____________________________________________
                                                    Country Name   GNP at Market    GNP at PPP    Ratio
                                                                                     Rates                  Rates
                                                    ____________________________________________

                                                    China                            620                   2,920        0.21

                                                    Brazil                         3,640                   5,400        0.67

                                                    India                             340                   1,400        0.24

                                                    Bangla Desh                 240                   1,380         0.17

                                                    Indonesia                     980                   3,800        0.26

                                                    Malaysia                   3,890                   9,020        0.43

                                                    Thailand                   2,740                   7,540        0.36

                                                    Kuwait                  17,390                  23,790       0.73

                                                    Russia                     2,240                    4,480       0.50
                                                    ____________________________________________
 
 
 

41
 
 

                                        6.3.2    Observations

                                        1.         It is not just that poor countries have their currencies valued
                                                    lower than the purchasing power.  Even the rich countries of
                                                    the Middle-East have their currencies valued low.

                                                    Common factor in all countries having low value of
                                                    currencies is that they are suppliers of raw materials and
                                                    other “low value addition” items.

                                                    Common factor in all countries having high value of
                                                    currencies is that they have experts in economics.  These
                                                    people negotiate and manipulate world markets in such a
                                                    manner that the terms of  international trade are in their
                                                    favour.

                                                    They benefit when they import low cost raw materials.  They
                                                    benefit when they export finished products - because they
Wealthy nations                          get higher values than added by them.
force developing
nations to lower             2.         We believe that it is a manner of clever bargaining to make
the value of their                        all suppliers lower their currencies.  Encourage them to a
currencies.                                  competition in devaluing their currencies.  Enjoy the fruits of
                                                    low cost supplies.

                                                    This is the reason why (as per newspaper reports) a U.S.
                                                    official had come to India in the year 1997 and urged the
                                                    Indian Minister for agriculture to devalue Indian currency so
                                                    that Indian foodgrains can be competitive in the world
                                                    market.  It was a great satisfaction to read in the paper that
                                                    the honourable minister had refused to oblige.

                                                    When these western experts fail in persuading one country,
                                                    they go and persuade some other country.  If one major raw
                                                    materials supplier devalues its currency, others have to follow.

Powerful                                      This can be a reason why Pakistan has recently devalued its
countries write                            currency.
the rules of
international                   3.         The Western World experts advise us as if it is in “OUR
trade in their                               interest” what actually is against our interest and “IN their”
favour.                                         interest.  IMF, World Bank and other agencies are used as
                                                    a tool in implementing their policies.

 

42
 
 

                                        4.         There is a co-relation between the following two statements -

                                                    “Some of the rich countries have their currencies valued high.”

                                                    “Because their currencies are rated high, they are rich.”

                                        5.         These are the world trade practices.  We cannot consider
                                                    them sentimentally or politically. The most powerful countries
                                                    write the rules of the game.  And they write the rules in their
                                                    own favour.

                                                    We have to play the game of international trade.

                                                    If we appreciate the purpose of their rules,  we are better
Offsetting                                    prepared for the game.
inflation
differential is                  6.         The issue is, rupee is already extremely undervalued.  There
out of question.                          is no need to depreciate the value of rupee and offset the
                                                   inflation differential between India and U.S.A.

                                        6.4      Competitive  Devaluations

                                                    India’s competitors in the world trade are other “commodity/
                                                    low value products suppliers” like China, Bangla Desh,
                                                    Pakistan, Brazil etc.

                                                    When Indian Government devalues the rupee to help Indian
                                                    exporters, all these countries aslo devalue their currencies.
Competitive                                In this cycle of competitive devaluation; none of the raw
devaluations                                material supplier country benefits.
only benefit the
wealthy nations.                          The western, developed nations benefit in terms of getting
                                                    their raw materials cheaper from all the countries.

                                                    We must not start the self damaging cycle of devaluations.

                                                    If, however, a major competitor starts the devaluation, we
                                                    can not prevent the vicious cycle.

                                                    It is necessary that in all the trade and cultural blocs and
                                                    outside the blocs, wherever India can influence opinions; it
                                                    must convince the competitor to co-operate and to stop this
                                                    cycle of competitive devaluations.

                                        6.5       Devaluation and Balance of Trade (BOT)

                                                    It is believed that a devaluation of the currency helps
                                                    achieving an equilibrium in the Trade Balance.  It makes
                                                    export more attractive & imports costlier.  So exports
                                                    increase & imports reduce.  Thus an equilibrium is achieved.
 

 

43
 

                                                    Last forty years experience shows that we have never
                                                    achieved a position where exports are equal to or more than
                                                    imports.  Wherever there is a massive devaluation, there is
With inelastic                              some short-term fall in imports, a jump in exports and we
imports and little                         may see that for one year or so the trade deficit is very small.
export surpluses;
devaluation can                           However, our imports are largely inelastic.  Through import
not help BOT.                             licensing we have always avoided all the imports that could
                                                    be avoided.  And what cannot be avoided has to be imported
                                                    at any price.  Devaluation only causes a cost-push-inflation.
                                                    Until the economy settles after a devaluation shock, there may
                                                    be a short period drop in imports.  A sustained reduction in
                                                    imports can only be achieved by import substitution and
                                                    increase in indigenous production.

                                                    Our exports of goods cannot be increased beyond a point.
                                                    There is no exportable surplus.  India itself is a large market.
                                                    For most of the last 50 years it has remained a seller’s
                                                    market - with large demands going unsatisfied.

                                                    Our trade deficits have largely been fulfilled by NRI
                                                    remittances and by foreign aids.

                                                    Exports have never been able to fully finance our imports.

                                                    In other words the policy of continuous devaluation has failed
                                                    to achieve the objective of making the exports exceed the
                                                    imports, or even to balance the trade.

                                                    If this policy has not succeeded for fifty years, how much
                                                    more time can we give to this policy?

                                                    It is necessary to finance - for the next five to ten years, the
                                                    trade deficit by-

                                                    (i)    Return of  Indian residents’ money held abroad;
 
                                                    (ii)   NRI investments; and
 
                                                    (iii)   DFI.
 
                                                    In this much period we must make the economy a low cost
                                                    economy with high productivity so that our exports can
                                                    finance our imports.
 

 

44
 
 

                                        6.6     Consider the loss in external debt due to devaluation of rupee.

                                        6.6.1  INDIAN GOVERNMENT’S EXTERNAL DEBT

graph1.gif

                                        6.6.2    During Dr. Manmohan Singh’s term as Finance Minister -
                                                    Debt in US $ has grown from 84 billions to 92 billions (less
                                                    than 10% increase).  Debt in Rupees has almost doubled
                                                    from 1630 billions to 3150 billions. The reason - Devaluation
                                                    of the rupee from Rs.18 per dollar to Rs. 33.5 per dollar (in
                                                    March `96).

                                                    This is a telling impact of rupee depreciation.

                                                    Assuming a 5% average interest cost on external debt, the
                                                    additional cost due to devaluation is Rs.72 billions.

                                                    $ 92 Bn x (33.5 _ 17.9) = Rs.1435 Bn.  Increase in loan due
                                                    to devaluation.

                                                    5% of  Rs. 1435 Bn = Rs.72 billion increase in interest cost
                                                    due to devaluation.
 

 

45
 

Devaluation has                         The devaluation policy has imposed an increased burden of
transferred                                 Rs. 1,43,500 crores on the next governemt - whcih finds it
wealth of                                     impossible to curb the mounting debt servicing costs.
Rs.1,43,500/-
crores from India                       The loss of Rs. 1,43,500 crores is a transfer of wealth to
to the lending                             foreign lenders and a read loss to India.  It does not get
countries.                                   reflected in the budget or counted in fiscal deficit - so people
                                                   do not consider the loss.  It has to be paid in hard cash/
                                                   exports.

                                        6.7      OIL POOL Deficit.

                                        6.7.1   The Oil  Pool deficit is because the cost of  Crude Oil has
                                                    increased and the retail price of petroleum products cannot
                                                    be increased.  The deficit is balooning and no viable solution
                                                    is in sight.

                                                    Let us analyse the problem with a “Paradigm shift”

                                                    Some of the factors which determine the ultimate petroleum
                                                    products price are given below.

                                                    _____________________________________________
                                                        Factors                 Remarks                   Illustrated
                                                                                                                     Figures
                                                    _____________________________________________

                                                    1. International       Beyond the Control of    $ 17 per barrel
                                                        Crude price in    GOI or IOC.  Taken
                                                        dollars                for granted

                                                    2. Conversion rate  Taken for Granted that    Present Rs.36
                                                         of $ and rupee    rupee must depreciate    will conti-
                                                                                   for inflation differential    ously fall

                                                    3. Customs, Excise  Must keep increasing
                                                         Sales Tax,           as government needs
                                                         Octroi                 more revenue
                                                    4.  Refining costs      Well within control
                                                         & margins,
                                                         Distribution
                                                         costs and
                                                         margins
                                                    _____________________________________________

                                                    (Note:  This is an extremely simplified table emphasising a
                                                                few key factors in price determination)

 

46
 

                                                    Given these parameters, the price of petroleum products
                                                    has to keep increasing.  Petroleum being an important
                                                    source of energy, chemicals and feed stock for several
                                                    industries; every price increase translates into general
                                                    inflation.  Government’s attempt to control inflation are
                                                    thwarted by the increase in petroleum price.

                                        6.7.2    Can we Control Petroleum price without causing oil
                                                    pool deficit?

                                                    Let us challenge the assumption “Taken for Granted”

No Devaluation,                         Consider a possibility that the conversion rate of Rs. 36/$
No Oil Pool                                 were reduced to say Rs.31/$.  (The rate before the latest
Deficit.                                        devaluation/depreciation of rupee).

                                                    Entire, current, annual deficit in the oil pool account would
                                                    be wiped out.

                                                    It may be contended that we cannot revalue the rupee.  It is
                                                    a controversial contention with which we do not agree.
                                                    However, without discussing the controversy, one can at
                                                    least agree that the devaluation has caused an increase in
                                                    crude oil cost by 15% and created the oil pool deficit.

                                                    For last two years, Government has not been able to solve
                                                    the issue of oil pool deficit.  If no devaluation had been made,
                                                    there would be no problem of oil pood deficit.

                                                    CONCLUSION

                                                    If the Government wants that -
 
                                                    (i)     Serious problems like oil pool deficit do not recur;
                                                            and that
 
                                                    (ii)    Inflation is controlled;

                                                    It must     (a)   Stop any fruther depreciation of rupee; and
 
                                                                    (b)  Start revaluing the rupee.

                                        6.8       Impact on Exports

                                        6.8.1    Several items of exports have very high import content - like
                                                    diamond and gold jewellery exports.  They have little benefit
                                                    on account of rupee depreciation.  With every depreciation,
                                                    their own costs of purchase go up proportionately and they
                                                    have to increase the export prices.

 

47
 

Exports get                                 Items like cotton yarn which have negligible direct import
caught up in                                content are also affected.
Inflation -
Devaluation -                              Where the exporter does not suffer a cost increase, the
Inflation - cycle                           foreign buyer (who know detailed cost sheets of  Indian
                                                    exporter) forces a price cut.  All the benefits go to the
                                                    foreign buyer.

                                                    Every devaluation causes rise in energy prices, transport
                                                    prices and a general inflation with a multiplier impact .  So
                                                    some cost increase is felt by all exporters.

                                                    Every cost increase/inflation reduces the exporter’s profita-
                                                    bility and competitive power.  Hence he lobbys for further
                                                    devaluation.

                                                    Thus devaluation causes inflation which reduces export
                                                    competitiveness necessitating further devaluation.

                                                    It becomes a self supporting cycle of continuous devaluation
                                                    and inflation making the country with a high cost internal
                                                    economy.

                                        6.8.2    Exporters in India have not been able to establish their brand
                                                    names outside India.  They do not have large distribution
                                                    networks for exports.  They cannot undertake extensive
                                                    advertising compaigns in North America or Western Europe.

Low value of                               Most of our exports are “low value addition” items.
rupee incapacitate
exporters.                                   This situation has emerged because of low value of rupee.
                                                    A multimillionaire in terms of Indian rupees is a ‘no-body’
                                                    in terms of U.S.$.  How can he spend substantial amounts
                                                    in FX for marketing and distribution!

                                                    The only method he has learned  for exporting his
                                                    “commodity” products is by “under-cutting”.  GOI helps
                                                    him by devaluing the rupee.

                                                    This is not the right way of earning real values by exports.

                                                    Real way is by at least having the rupee value equal to its
                                                    PPP value - facilitating exporters in creating their global
                                                    establishments.  And having an export of goods and
                                                    services based on values offered and not based on
                                                    under-cutting.
 

 

48
 

                                        6.9       Government Budget

                                                    Devaluation increases the cost of imported product.

                                                    Together with customs duties the inflationary impact is
                                                    multiplied.

                                                    Inflation forces the pay commission to increase wages and
                                                    dearness allowances.

Devaluation                                A large part of the benefit to the Central Government in
causes increase in                      terms of increase in customs revenue is wiped out due to
fiscal deficit.                               an increase in Government expenses.

                                                    This and other cost increases - cause increase in capital and
                                                    revenue expenses of Central and State governments of India.

                                                    These result in higher fiscal deficit;

                                                    on increase in taxes;

                                                    or both.

                                                    This causes further inflation.

                                                    Another self supporting vicious cycle of devaluation -
                                                    inflation - devaluation starts.
 

 

49
 

                                        6.10     Infrastructure Projects - Foreign Investment

                                                    Rupee Depreciation Illustration

                                                    Continuously depreciating rupee makes infrastructure
                                                    projects unviable.

                                                    This is one of the reasons why adequate investment is not
                                                    forthcoming in the infrastructure industry.

                                                    This concept is illustrated by an example for a road project.

                                                    Roads

                                                    Consider the example of a new Road Project and examine
                                                    reasons why private sector investment is not coming in.
 

                                             1.1  Assume  a road project where the
                                                    foreign loan component is                            $100 millions

                                             1.2  Interest Payable                                          7% p.a

                                             1.3  Loan repayment 20 equal instalments          $ 5 millions

                                             1.4  Company expects a net profit of                 10% p.a.

                                             2.1  Rupee rate in the year July, 1991               Rs.18 per U.S.$

                                             2.2  Rupee rate in the year June, 1997              Rs.36 per U.S.$
                                                    6 years

                                             2.3  Annual compounded rate of depreciation
                                                    of rupee                                                      12.25%

                                             2.4  If past in projected into future, an
                                                    investor in India should be prepared for
                                                    at least 10% depreciation of rupee
                                                    every year.
 

 

50
 

IMPACT OF RUPEE DEPRECIATION
 
Sl.
No.
Loan
Balance
Opening
Interest
$
Total
Payment
$
Deprec.
rate
Rs./$
Rs.Mn.
payment
Rs.
Rs.Mn.
payment
Rs.
Interest
@ 17%
Total
payment
$
Rs. Mn.
payment
$
1.
100.00
7.00
12.00
36.00
432.00
432.00
17.00
22.00
792.00
2.
95.00
6.65
11.65
39.60
461.34
419.40
16.15
21.15
761.40
3.
90.00
6.30
11.30
43.56
492.23
406.80
15.30
20.30
730.80
4.
85.00
5.95
10.95
47.92
524.68
394.20
14.45
19.45
700.20
5.
80.00
5.60
10.60
52.70
558.70
381.60
13.60
18.60
669.60
6.
75.00
5.25
10.25
57.98
594.28
369.00
12.75
17.75
639.00
7.
70.00
4.90
9.90
63.78
631.38
356.40
11.90
16.90
608.40
8.
65.00
4.55
9.55
70.15
669.97
343.80
11.05
16.05
577.80
9.
60.00
4.20
9.20
77.17
709.96
331.20
10.20
15.20
547.20
10.
55.00
3.85
8.85
84.89
751.24
318.60
9.35
14.35
516.60
11.
50.00
3.50
8.50
93.37
793.69
306.00
8.50
13.50
486.00
12.
45.00
3.15
8.15
102.71
837.10
293.40
7.65
12.65
455.40
13.
40.00
2.80
7.80
112.98
881.27
280.80
6.80
11.80
424.80
14.
35.00
2.45
7.45
124.28
925.90
268.20
5.95
10.95
394.20
15.
30.00
2.10
7.10
136.71
970.64
255.60
5.10
10.10
363.60
16.
25.00
1.75
6.75
150.38
1015.07
243.00
4.25
9.25
333.00
17.
20.00
1.40
6.40
165.42
1058.68
230.40
3.40
8.40
302.40
18.
15.00
1.05
6.05
181.96
1100.86
217.80
2.55
7.55
271.80
19.
10.00
0.70
5.70
200.16
1140.90
205.20
1.70
6.70
241.20
20.
5.00
0.35
5.35
220.17
1177.92
192.60
0.85
5.85
210.60
Total
 
73.50
173.50
 
15727.81
6246.00
 
 
10026.00
 
  For explanations of each column, please see next page.
 
 

 

51
 
 

                                                    COLUMN EXPLANATIONS

                                        1.         Gives opening balance of outstanding loan in $ millions.
                                                    Opening loan is $ 100 millions.  Annual repayment is $ 5
                                                    millions.  Opening conversion rate - Rs.36/- $.
 
                                        2.         Interest payment in $ millions on the reducing balance.
                                                    Rate 7% p.a.
 
                                        3.         Total debt servicing in $ millions (interest + $ 5 million
                                                    loan repayment).
 
                                        4.         If rupee is depreciated continuously @ 10% per year -
                                                    the annual rates of rupee, per U.S.$.
 
                                        5.         Total payments required in Rs. millions; at depreciating
                                                    rupee (3 x 4)
 
                                        6.         Total payments required in Rs. millions at constant rupee
                                                    (3 x Rs.36)
 
                                        7.         Interest on opening balance (1), in $ if rate of interest
                                                    were 17%.
 
                                        8.         Total debt servicing in $ millions (7 + $ 5mn.)
 
                                        9.         Total payment in rupees millions (8 x Rs.36)

                                                    OBSERVATIONS (Para 6.10 continued.)

                                        1.1       Loan repayment over 20 years and rate of
                                                    interest is 7% p.a. total payment in 20 years
 
                                                    Loan      $  100 mn. +

                                                    Interest   $    73.50 mn.
                                                                  ___________
                                                                  $  173.50 mn.                               $ 173.50 mn.
                                                                  ==========

                                        1.2       If rate of rupee is constant @ Rs.36
Continuous                                 per dollar; interest rate is 7% p.a., total
depreciation of                            payments                                                     Rs.6,246 mn.
rupee makes
infrastructure                  1.3       If rate of rupee is constant @ Rs.36 per $
projects unviable.                       interest rate is 17% p.a., total payments        Rs.10,026 mn.

                                        1.4       If rate of rupee keeps falling @10% every
                                                    year and rate of interest is 7% p.a. total
                                                    payments                                                     Rs.15,728 mn.
 
 
 

 

52
 
 

                                        1.5      Assume that the investor is expecting a 10% net profit after
                                                    payment of all costs, interest and taxes.

                                                    In a depreciating currency every soon the Debt Service
                                                    payments will exceed its net profits, will cause huge losses
                                                    and bring entire cash flow to a grinding halt.

                                        2.1       Continuously falling rupee makes debt servicing impossible
                                                    and causes the company serious difficulties.  Some companies
                                                    have gone insolvent because of this reason.

                                        2.2       To say that the investor can build in a 10% depreciation of
                                                    rupee in his cost of capital - cannot work in many cases.  It
                                                    may work for portfolio investor; or for consumer goods with
                                                    low payback period.  It may not work for infrastructure
         &nb