O ctober december issue final

i
GLOBAL JOURNAL OF
MULTIDISCIPLINARY AND
MULTIDIMENSIONAL STUDIES
Dr. N.M.Lall
B.com, M.A.(Eco), Ph.D.
FRAS (LONDON)
Patron
Dr. A.K.Jha
M.A.(Eco), Ph.D., PGDM
Managing Cum Chief Editor
Dr. Suresh Sachdeva Dr. Brajesh Mishra
M.A.(Eco), Ph.D., D.Lit., MBA MOT
Prof. of Economics HOD (OT)
Govt. SLP College Smt.K.P.P.I.P.O
Gwalior (M.P.) Annand (GUJRAT)
Editor Editor
ISSN No.2394-8965
SHRUTAAYUSH PUBLICATION
GREATER NOIDA

ii
Member of Editorial Board
----------------------------------------
Dr.V. D. Sharma
(M.Sc. M.A, B.Ed, PGDFM, Ph.D)
A Gandhian Professor,
Faculty of Management Studies & Ex Proctor
Gen. Secy, Rashtriya Shaikshik Mahsangh (University Campus)
VBS Purvanchal University Jaunpur-222003 (UP)
Dr. H.K.S.Kumar Chunduri
Sr. Faculty Member,
Department of Business Studies,
Ibra College of Technology, IBRA,
Sultanate of Oman
Dr. Violetta Gassiy
Associate professor,
Public administration department,
Kuban State Univer-sity, 149,
Stavropolskaya st., Krasnodar Russia
Prof (Dr) Ramesh Balkrishna Kasetwar (Retd Colonel)
PhD, MPM, BE(Elect), MIMA, FIE(India), Dip TQM
(Former Vice Chancellor)
Founder Trustee and CEO
Quality Plus, Pune 411040 (MS)
Vineet Jain,
Asstt. Prof. (Mechanical)
Amity University Haryana, Gurgaon
Dr. Rushiraj Upadhyay,
Asst. Professor, M.S.W Department,
Gujarat University, Ahmedabad
Deepak Pathak
Assistant Professor,
Mechanical Engg Dept., FET Agra College Agra
Mahendra N. UmareAssociate
Professor & HOD (Civil) at NIT, Nagpur
ROB WOOD
Department of Global Strategy & Management 2010
presentWestern Carolina University, Cullowhee, NC
Judi Krzyzanowski
B.Sc, M.SC., Environmental scientist
Dr. Vijay Pithadia,
PhD., MBA, Electronics Technician
Director & Professor, SHG MBA Women college, Amreli

iii
Dr. Dheeraj Pawar
Amity Institute of Telecom Engineering and Management,
Amity University, Noida
Raymond W. Thron, Ph.D
Faculty
College of Health Sciences, Walden University
Dr. Mwafaq M. Dandan
Associate Professor
Department of Banking and Financial Sciences
Amman University College for Banking and Financial and Sciences
Albalqa applied universityJordan
Professor (Dr) Rajesh Arora
Director
Dr D Y Patil Institute of Management Studies, Pune.
Dr. L. Govinda Rao,
PG in Mgt.(XLRI), Ph.D.,
Chairman & CEO,
Matrix Institute of Development Studies, Kameswari Kuteer,
Secunderabad 500 011 AP India.
Shailkh.Shoeb Anwer
Aurangabad
Dr.C.B.Singh,
Ph D, M A, (Economics), M Sc (Ag Eco.), MBA (FM, MM),
Associate Professor
Institute oF Economics & Finance
Bundelkhand University, Jhansi 284128 (UP) India
Dr. David Nickerson,
Distinguished Professor,
Department of Finance and Real Estate,
Rogers School of Management,
Ryerson UniversityToronto, Ontario M5B 2K3, Canada
Dr Dilip Kumar Vinnakota
Principal,
Govt Junior College SATHUPALLY
Khammam District, Telangana State
Steve Pyser
Fellow, Caux Round Table and Lecturer (PTL),
Rutgers University School of Business – Camden

iv
Bocar Samba Ba
(Research scholar Economics) 2 place viala, 34060 montpellier, France
Mahendra N. UmareAssociate
Professor & HOD (Civil) at NIT, Nagpur
Charles "Randy" Nichols, Ph.D.,
Louisville, KY, Professor of Management Author, Educator, Speaker
Shabnam Siddiqui,
FMS-WISDOM, Banasthali University,
P.O. Banasthali Vidyapith 304022Rajasthan, INDIA,
Monika Hudson, DM
Assistant Professor, Director,
Gellert Family Business Resource Center/
Public Service Internship Program,
University of San Francisco
Juan Carlos WANDEMBERG –
Ph.D. WANDEMBERG Sustainable Development Quito -
ROB WOOD
Associate - Graduate Faculty;
Department of Global Strategy & Management 2010
presentWestern Carolina University, Cullowhee, NC
Dr. Mohammed Rizwan Alam,
Assistant Professor
Marketing University Of Modern Science Dubai
Avil sinha
Fellow (ECONOMICS), IIM, Indore
Mary Manana
University of South Wales
Dr. Stefan Walter,
Heidenrod, Germany (Economics and Management)
C.H.Raj
Marketing professional Noida
Greg Benzmiller
Ph.D. MA, MBA Colorado Springs, CO 80919
Hazra Imran (PhD)
Post-Doctoral Fellow,
Funded by MITACS Elevate (Canada),
Athabasca University, Edmonton, AB, Canada
Indrajit Bandyopadhyay,

v
Registrar, Usha Martin Academy, Kolkata, India
Rijo Tom,
Asst. Professor , Dept. of ECE, Kalaivani College of Technology, Coimbatore
S.Praveen –
HR & Administration Executive – FDC International FZE (Dubai)
Anil kumar. S Hagargi,
Research scholar,
Dept of Management Studies and Research,
Gulbarga University,Gulbarga, Karnataka,
Ihor Yaskal,
PhD in Economics,
Yuriy Fedkovych Chernivtsi National University, Ukraine
Nilesh Borde,
Assistant Professor at Goa University
Dr. Kiran Mehta,
Associate Professor (Finance),
Chitkara Business School, Chitkara University
Dr. Renuka Sharma,
Associate Professor (Finance),
Chitkara Business School, Chitkara University
Pradeep Kumar
Owner ASPIRE OVERSEAS CO, Noida
Dr.prof.V.Raghu Raman,
Senior Faculty (Business Studies),
IBRA COLLEGE OF TECHNOLOGY, OMAN
PAZIENZA,
Department of Economics,
University of Foggia, Foggia, Italy
Dr. Tiyas Biswas,
Assistant Professor
Department of Business Administration
Bengal College of Engineering and Technology, Durgapur
Devanathan Elamparuthy
B.E.,M.B.A.,M.Phil.,P.G.D.P.E.,D.I.S.,(P.hd).,
Asst.Professor Business Administration, Annamalai University
MUFTI MD. IBRAHIM,
Faculty of Education
,Ahsanullah University of Science and Education.
Ahsanullah Teachers’ Training College,Dhaka

vi
SUDHASHREE PARVATI,
Lecturer,
Department of English,
Adi Keih College of Arts and Social Sciences,
Adi Keih, Zoba: Debub, State of Eritrea, N.E.Africa
Dr. SHAUKAT ALI,
M.Con., M.Phil., Ph.D.
Associate Professor and Head, Commerce Department.
Anjuman-I-Islam’s Akbar Peerbhoy College of Commerce & Economics,
University of Mumbai, Mumbai
Indrani Ganguly,
M.A. B.Ed. (Geography),
Principal of Shri Shikshayatan School., Kolkata.
Nagori Viral Y.,
Assistant Professor
GLS Institute of Computer Technology (MCA), Ahmedabad .
Dr. L. Govinda Rao,
PG in Mgt.(XLRI), Ph.D.,
Chairman & CEO,
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Secunderabad 500 011( A.P.) India

vii
Editorial
-------------
The current changes and challenges experienced by the
contemporary world have been an inspiration for us in elaborating
this new forum of discussions on the real world issues affecting or
having a meaningful impact on the different segment of society and
on our lives. This is an attempt of boldly and unrestrictedly
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searchers, young researchers worldwide are encouraged to join
efforts in find-ing solutions for the common issues raised by the
recent social and environ-mental changes. It aims to be a dialogue
between the scientific community and the citizens, as a testimony of
their concern to place the results of their work in the service of the
society. A new orientation in research policy is imperative to respond
to the new needs of the society to guarantee environ-mental
sustainability and economic growth in the knowledge society. The
purpose of the Global Journal of Multidisciplinary and
Multidimensional Studies is to make an area of free circulation of
ideas and knowledge, of sharing experience and finding effective
solutions for real-life problems, to under-stand their causes and
foresee the consequences. While the society needs and calls for
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book reviews, and annotations of new books.
Dr.A.K.Jha
Managing and Chief Editor
GJMMS

viii
GLOBAL JOURNAL OF MULTIDISCIPLINARY
AND MULTIDIMENSIONAL STUDIES
Vol. 1 Issue No. 4 October - December 2015
1. Reflection on Contemporary Social Movements in India: An 1
Anthropological Study
Richa Jain
2. Relevance and importance of GST Bill 2015 12
Dr. V. D. SHARMA
3. A study on impact of FDI in Retail on Consumer with reference 20
to Bengaluru city
Mr.Nareshkumar U and Prof. Abdul Noor Basha
4. AN ANALYTICAL STUDY OF Non performing asset and it’s recovery 38
Dr. J.Janki
5. Task Based Learning: The New Approach of Being a 56
Part of the Solution
Dr Sulagna Mohanty

1
Reflection on Contemporary Social Movements in India: An
ISSN NO. 2394- 8965 GJMMS
Vol. – 1, Issue – 4, Oct.-Dec.-2015
Reflection on Contemporary Social Movements in
India: An Anthropological Study
Richa Jain
Abstract
Social movements are described as a continuous prolific
collective behavior and innate characteristics of every society.
Mobilization of people into collective actions indicates the
existence of certain uniformity among participants based on their
interest which are deeply rooted into socio economic
background. At times ideas are also exudated from the political
orientations and ideological commitments.The social movements
reflect the confluence between the persistent, changing and
evolving elements of a society. In contemporary India social
movements are harbinger to preserve natives’ rights over
resources endowed by the state. The paper attempts to examine
how social changes contribute to structural differentiation,
reintegration and adaptation in society. The paper also contests
to claim how these social movements are products and genitor of
social changes in the contemporary world.
Keywords: Social Movements, Development and
Change.
Social movements are described as a continuum of
innovative collective behavior and an ubiquitous phenomenon.
Social movements are best described as genitor of process of
change related with the broader dynamics in contemporary
scenario. Mobilization of people into collective actions implies
the existence of a certain uniformity among participants based on
their interest which are deeply rooted in the socio economic

Richa Jain
2
background or on the basis of ideas exudating from the political
orientations and ideological commitments. The above statement
can be best illustrated taking an example of a primordial society
which expresses its values in a religious realm , its
mobilizational efforts may be based on communal or primordial
attachments whereas with the emergence of nation state the basis
of these mobilizational efforts have been transformed to secular
in terms of welfare and equity. The social movement does not
have the potentialities to root out the existing system nor they
succumb to the traditional structures entirely. Hence it provides a
confluence of old and new values and structures. In other words
social movements reflect the confluence between the persistent ,
changing and evolving elements of a system. So to quench these
questions paper attempts to know the approaches of social
movements by an anthropologist reflecting on social relations,
power and their transformation.
The tradition of analyzing social movements is seen as a
process of social change. Social structure can be conceived
concretely or abstractly, as an aggregate measure of some
dimension of social life. Social structures are never perceived
static nor are they. It is seen that the political movements occur
because of abrupt changes in social structure. Social movement
studies have had to formulate new ideas and rethink why and
how social movements continue to reshape the social landscape.
As Gamson has said If there had not been a civil rights
movement there might not have been an anti-war movement, if
there had not been these movements there might not have been
an environmental movement. Without these movements there
would not have been people coming into the field who were
receptive to a new orientation (Morris & Herring 1987). In 1992,
Escobar tried to answer the problems faced by an anthropologist
in following above approach was the relative marginality of

3
social movement being studied in anthropology. There has not
been enough work on political causes, ideological commitments,
power and domination in anthropology. Second challenge faced
by a researcher is an adequate conceptualization of practice
which is centered excessively on individuals’ dimensions and the
invisible role of an actor in the production of social life. Until the
1970s, the study of social movements was firmly within a
diverse sociological tradition that explored the relationship
between social structure and political behavior, and was
preoccupied with explaining variation in the political orientation
of movements: their ideologies, aims, motivations, or
propensities for violence. It was later insisted that the
construction of meaning, the formation of collective identities,
and the stimulation and amplification of emotions play vital roles
in mobilization. The social movements in India have passed
different diversity in different passage of time with special
reference to ideology, goals, objectives, mobilization, strategy
and resources. Ancient India didn’t see much of the protest or
reform because of the uniformity in intellectual orientation,
social structures ideological preferences or because of
domination and rigid authority of one over the other. During the
Britishers voices were raised for religious and caste reforms,
tribal and agrarian rights and Land reforms. Gradually the
movement has taken the form of political fragmentation, regional
linguistic relation and economic, resources disparity among the
people.
As della have made an observation in the patterns of
social movements, four main approaches were emerged from the
observation. The collective behavior perspective, resource
mobilization theory (RMT), new social movements theory
(NSM), and the political process model. The mentioned above
approaches are based on collective behavior. How these social

Richa Jain
4
movements have described as an agent to loose the structure,
which are flexible and have a tendency to absorb the changes
continuously occurring in a society’s value system (Turner and
Killian 1957). To study these changes role of an actor is
considered as the basic unit of analysis in studying structural
differentiation, reintegration and adaptation. During 1950s and
1960s movements were alienated and atomistic. After 1960s, the
social movements has gradually taken a dynamic role .In 1970s
with the emergence of resource mobilization paradigm questions
on how movements came into being through the mobilization of
resources became central. The resource mobilization movements
are based on the framework of organization and how the
structure and its constituents are interrelated with the domain of
collective behavior. During analyzing such movements, the
objectives of protest and variables such as local and professional
expertise which comprises the framework, how movement is
linked with different organization has to be studied. Studying
such protest shows how symbiotism is seen among the actors in
pursuit of their interests and objectives. After independence there
has been an emerging trend of rapid urbanization,
industrialization draining of natural resources where extending
protection to weaker sections played a crucial role. Gradually
socialism influences the origin, the nature, the types and the
spread of social movements. Therefore mobilization became
through the political parties by agencies by civil society and by
non profit organization. Hence in 1990s new social movement
theory developed by social activists. The new social movements
(NSMs) focuses more on identity and synthesis of solidarity.
According to NSM theorist collective action fails to explain
because of dissimilarity and conflicts among the different
organizations on their ideologies and objectives. During this
process state has had to mobilize its masses into collective
actions and the role of bureaucracy is taken to be an agent where

5
status quo turned into change and development. This is best
explained by socialist countries where the state is chief and
mostly the only agent of mobilizing people. Governmental
programmes and community development projects are
instruments to bring the change. The bureaucracy plays an
important role in understanding the relationship between
historicity , social structure and value system of Indian society
on the one hand and the nature and types of social movements
which originate and spread in India on the other hand. When
mobilization is being influenced by political parties the variables
taken into consideration are ideologies and organizations. Social
movements on influenced by political parties are bifurcated into
associations and unions. These collective organizations can
further categorized on the basis of occupational or class, workers,
students and farmers.
Oppressed groups are not always in a position to
generate change through social protest. Favorable social
conditions play an important role in creating the circumstances
conducive to protest. The pivotal role in social movements is
being played by creativity and movements flourish on these
innovations which are results of creativity. Participants in
movements should place themselves in a continous learning
process where with the gain of experience they emerge creative .
Structural prerequisites may be conducive to collective action,
but without any external agency such conditions will not be
recognized. The civil rights movement developed a powerful
tactical, ideological, and cultural repertoire of collective action
with the help of mass media. The consequence of such
movements is so widespread globally that it acts as an ignitor
and embark the oppressed people in distant lands to stand for
their rights. The civil rights movement triggered a paradigmatic
shift in the field of social movements and collective action.

Richa Jain
6
Collective identity acts as a bridger to fill gaps in
resource mobilization and political process. These protests are
important in measuring movements’ outcomes in reforms in
policy and to what extent there has been expansion in political
representation. Movements also cause transformation in cultural
representations, social norms which can be percept how groups
see themselves and how they are percept by others. The
collective behaviors are identified as ignitor of social change. To
examine possible links between social structure and politics.
One will look down into Gould’s research on social networks
and political mobilization. Networks in social movement
research are primarily understood as micro mobilization through
each individual. Gould’s conclusions were about the identities
and motives of the participants have capacity to mobilize.
Outside of public institutions, identity work within small circles
of like-minded people is critical to sustaining “abeyance
structures” during periods of limited political opportunities
(Taylor 1989, Whittier 1995). Identities nurtured within these
networks contribute to the spillover effect from one movement to
another . Collective identities developed within movements may
have lasting impact on institutional political arenas and
organizational forms.
Likewise, people can develop collective identity on the
basis of their distinctive know-how or skills, but such know how
and skills can have influence even in the absence of collective
identities around them. Collective identities are one particular
form of culture, although they may be built on other forms. Fill
gaps left by structuralist, state-centered, or rational choice
models, in the process reproducing the very dichotomies the
concept is supposed to challenge. The macro structural processes
by which new collective identities develop and into the micro-
interactional processes by which people come to see themselves
as obliged to protest. It has emphasized organizers’ capacity to

7
redefine old identities and create new ones. People have a
range of groups, roles, and positions available to them.
Ringmar (1996) argues that actions driven by identity rather than
calculations of interest are especially likely when political,
economic, or social change has destabilized prior identities.
Skocpol’s (1979) state-centered analysis liberated the
study of revolution from these earlier voluntarist perspectives
and, extending the logic of political process models, shifted
attention to the capacity of states to respond to challenges. The
central insight is that revolution is not a straightforward outcome
of the political orientation of mobilized populations, but a
contingent outcome of a state’s organizational capacity, its
relationship to other powerful social groups, and influences that
operate in the international political system. In this tradition the
study of revolution can readily be translated into a question of
state capacity and regime survival (Goldstone 1991). It follows
that the potential impact of social movement organizations and
their leaders on the views and level of commitment of their
members varies considerably. What actual impact do social
movement organizations have on the political orientations of
members, how is this impact achieved, and through what
mechanisms? The more fundamental question this approach
raises is to what extent social movement organizations collect
like-minded individuals, mobilizing them for objectives that they
all seek. Resistance of people against dominance, direction and
command of dominant group is treated as social movement,
when it involves confrontation and collective action. Ghanshya
Shah argued that protest movements are strictly not social
movement. Because protest or agitation may not have the
organization or ideology for change, precisely Shah treat
agitation, protest, strikes etc as part of a social movement of a
particular stratum or strata of society. From this point struggle of
people on the issue of their livelihood and access to forest
resources are coined as environmental movement. On reflecting

Richa Jain
8
upon Amita Baviskar views on social movement as collective
action directed against the state demanding change in the policy
and have some degree of organization, shared objective and
ideologies, then anti-project protest movement can be termed as
social movement.
Refernces
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Calhoun C. 1991. Indirect relationships and imagined
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Chong D. 1991.Collective Action and the Civil Rights
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Jasper JM. 1998. The emotions of protest: reactive and affective
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Ringmar E. 1996. Identity, Interest, and Action: A Cultural
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Whittier N. 1995. Feminist Generations: The Persistence of the
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guards and the transformation of identity. Sociol.Forum.

Dr.V.D.Sharma
12
Relevance and importance of GST Bill 2015
Dr.V.D.Sharma
ABSTRACT
The Goods and Service Tax Bill or GST Bill, officially
known as The Constitution (One Hundred and Twenty-Second
Amendment) Bill, 2014, proposes a national Value added Tax to
be implemented in Bharat from April 2016 "Goods and Services
Tax" would be a comprehensive Indirect Tax on manufacture,
sale and consumption of goods and services throughout India, to
replace taxes levied by the Central & State Governments. GST
would be levied and collected at each stage of sale or purchase
of goods or services based on the input tax credit method,
irrespective of State. Taxable goods and services are not
distinguished from one another and are taxed at a single rate in
a supply chain till the goods or services reach the consumer.
Administrative responsibility would generally rest with a single
authority to levy tax on goods and services. The introduction of
Goods and Services Tax (GST) would be a significant step in the
reform of indirect taxation in India. Amalgamating several
Central and State taxes into a single tax would mitigate
cascading or double taxation, facilitating a common national
market. The simplicity of the tax should lead to easier
administration and enforcement.
There is a separate business tax in the form of VAT. For
example, when the GST was introduced in New Zealand in 1986[
it yielded revenues that were 45 per cent higher than anticipated,
in large part due to improved compliance. It is more neutral and
efficient structure could yield significant dividends to the

13 Relevance and importance of GST Bill 2015
economy in increased output and productivity. The GST in
Canada replaced the federal manufacturers’ sales tax which was
then levied at the rate of 60 per cent and was similar in design
and structure as the CENVAT in India. It is estimated that this
replacement resulted in an increase in potential GDP by 24 per
cent, consisting of 12.4 per cent increase in national income
from higher factor productivity and 50 per cent increase from a
larger capital stock (due to elimination of tax cascading). The
Canadian experience is suggestive of the potential benefits to the
Indian economy. This means gains of about US$15 billion
annually. This is indeed a staggering sum and suggests the need
for energetic action to usher the GST regime at an early date.
GST rates of some countries are given below.
It’s said in New GST Bill by government authority that it
will reduce the prevailing prices of Goods & Services and
ultimately prevailing rate of inflation in general. It may enhance
the flow of trade throughout the nation rapidly and generate
more income, employment and growth rate. I hope and suggest
strongly to the new union government headed by a dead honest,
dedicated & devoted unique person Sri Narendra Bhai Modi Ji
that fruits of the growth &development reach to the last person
of the society to ensure the Vision 2020 of People’s President –
Lt. DrAPJAbudlKalam, (Ex. President of Bharat) based on
Gandhian Philosophy.
Key words: Tax, Sales Tax, Service tax, Goods and
service
Introduction
The Goods and Service Tax Bill or GST Bill, officially
known as The Constitution (One Hundred and Twenty-Second
Amendment) Bill, 2014, proposes a national Value added Tax to
be implemented in Bharat from April 2016 "Goods and Services
Tax" would be a comprehensive Indirect Tax on manufacture,
sale and consumption of goods and services throughout India, to

Dr.V.D.Sharma
14
replace taxes levied by the Central & State Governments. GST
would be levied and collected at each stage of sale or purchase of
goods or services based on the input tax credit method,
irrespective of State. Taxable goods and services are not
distinguished from one another and are taxed at a single rate in a
supply chain till the goods or services reach the consumer.
Administrative responsibility would generally rest with a single
authority to levy tax on goods and services. Exports would be
zero-rated and imports would be levied the same taxes as
domestic goods and services adhering to the destination
principle.
The introduction of Goods and Services Tax (GST)
would be a significant step in the reform of indirect taxation in
India. Amalgamating several Central and State taxes into a single
tax would mitigate cascading or double taxation, facilitating a
common national market. The simplicity of the tax should lead to
easier administration and enforcement.
As India is a federal republic GST would be
implemented concurrently by the central government and by
state governments.
Present indirect taxation structure
India has a dual tax system for taxation of Goods And
Services. The tax system is described by Central Taxes and State
Taxes, which may be further subdivided into Excise Duty,
Service Tax, VAT and Customs Duty. In 2005 VAT was
introduced for intra-state transactions, using the input tax credit
principle.
In 2000, the Vajpayee Government started discussion on
GST by setting up an empowered committee. The committee was
headed by AsimDasgupta, (Finance Minister,Government of
West Bengal). It was given the task of designing the GST model
and overseeing the IT back-end preparedness for its rollout.It is
considered to be a major improvement over the pre-existing
central excise duty at the national level and the sales tax system

at the state level, the new tax will be a further significant
breakthrough and the next logical step towards a comprehensive
indirect tax reform in the country. The Kelkar Task Force on
implementation of the FRBM Act, 2003 had pointed out that
although the indirect tax policy in India has been steadily
progressing in the direction of VAT principle since 1986, the
existing system of taxation of goods and services still suffers
from many problems and had suggested a comprehensive Goods
and Services Tax (GST) based on VAT principle. GST system is
targeted to be a simple, transparent and efficient system of
indirect taxation as has been adopted by over 130 countries
around the world. This involves taxation of goods and services in
an integrated manner as the blurring of line of demarcation
between goods and services has made separate taxation of goods
and services untenable. Introduction of an Goods and Services
Tax (GST) to replace the existing multiple tax structures of
Centre and State taxes is not only desirable but imperative in the
emerging economic environment. Increasingly, services are used
or consumed in production and distribution of goods and vice
versa. Separate taxation of goods and services often requires
splitting of transactions value into value of goods and services
for taxation, which leads to greater complexities, administration
and compliances costs. Integration of various Central and State
taxes into a GST system would make it possible to give full
credit for inputs taxes collected. GST, being a destination-based
consumption tax based on VAT principle, would also greatly
help in removing economic distortions caused by present
complex tax structure and will help in development of a common
national market. A proposal to introduce a national level Goods
and Services Tax (GST) by April 1, 2010 was first mooted in the
Budget Speech for the financial year 2006-07.
Tax rate under proposed GST
The tax-rate under the proposed GST would come down,
but the number of assesses would increase by 5-6

Dr.V.D.Sharma
16
times. Although rates would come down, tax collection would go
up due to increased buoyancy. The government is working on a
special IT platform for smooth implementation of the proposed
Goods and Services Tax (GST). The IT special purpose vehicle
(SPV) christened as GST N (Network) will be owned by three
stakeholders—the centre, the states and the technology partner
NSDL, then Central Board of Excise and Customs (CBEC)
Chairman S Dutt Majumdar said while addressing a "National
Conference on GST". On the possibility of rolling out GST, he
said, "There was no need for alarm if GST was not rolled out in
April 1, 2012."
Renewed GST Concerns
With heterogeneous State laws on VAT, the debate on
the necessity for a GST has been reignited. The best GST
systems across the world use a single GST, while India has opted
for a dual-GST model. Critics claim that CGST, SGST and IGST
are nothing but new names for Central Excise/Service Tax, VAT
and CST, and hence GST brings nothing new to the table. The
concept of value-added has never been utilized in the levy of
service, as the Delhi High Court is attempting to prove in the
case of Home Solution Retail, while under Central Excise the
focus is on defining and refining the definition of manufacture,
instead of focusing on value additions. The Revenue can be very
stubborn when it comes to refunds, as the Maharashtra
Government proves, and software entities that applied for
refunds on excess service tax paid on inputs discovered.
The all-new Cenvat Credit Rules, 2014 do little to
clarify eligibility for input credits, by using general terms such as
“ any goods which have no relationship whatsoever with the
manufacture of a final product” and “ services used primarily for
personal use or consumption of any employee]
. Before penning
the GST Act and Rules, the Empowered Committee would do
well to take a hard look at all the present laws that GST

subsumes and their complexities. It could tempt them to rethink
on the necessity to draft even the preamble.
GST elsewhere
While countries such as Singapore and New Zealand tax
virtually everything at a single rate]
, Indonesia has five positive
rates, a zero rate and over 30 categories of exemptions. In China,
GST applies only to goods and the provision of repairs
replacement and processing services. It is only recoverable on
goods used in the production process, and GST on fixed assets is
not recoverable.
There is a separate business tax in the form of VAT. For
example, when the GST was introduced in New Zealand in 1986[
it yielded revenues that were 45 per cent higher than anticipated,
in large part due to improved compliance. It is more neutral and
efficient structure could yield significant dividends to the
economy in increased output and productivity. The GST in
Canada replaced the federal manufacturers’ sales tax which was
then levied at the rate of 60 per cent and was similar in design
and structure as the CENVAT in India. It is estimated that this
replacement resulted in an increase in potential GDP by 24 per
cent, consisting of 12.4 per cent increase in national income from
higher factor productivity and 50 per cent increase from a larger
capital stock (due to elimination of tax cascading). The Canadian
experience is suggestive of the potential benefits to the Indian
economy. This means gains of about US$15 billion annually.
This is indeed a staggering sum and suggests the need for
energetic action to usher the GST regime at an early date. GST
rates of some countries are given below in table no 1.
Conclusion & Suggestions:
It’s said in New GST Bill that it will reduce the prices of
Goods & Services and ultimately rate of inflation in general. It
may enhance the flow of trade throughout the nation rapidly and

Dr.V.D.Sharma
18
generate more income, employment and growth rate. I hope and
suggest to the new union government headed by a dead honest,
Table no. 1
GST rate in the selected countries in the world
Country Rate Of GST
Australia 10%
France 19.6%
Canada 5%
Germany 19%
Japan 8%
Singapore 7%
Sweden 25%
India 27%(a)
Newzealand 15%
Pakistan 18%
Malaysia 6%
Denmark 25%
dedicated & devoted unique person Sri Narendra Bhai
Modi Ji that fruits of the growth & development reach to the last
person of the society to ensure the Vision 2020 of People’s
President –Lt. DrAPJAbudlKalam, (Ex. President of Bharat)
based on Gandhian Philosophy.
Reference
1. http://goodsandservicetax.com/gst/showthread.php?79-
Executive-Summary-(Report-of-Task-Force-on-Implementation-
of-GST)&goto=nextnewest
2. http://www.taxmanagementindia.com/wnew/detail
rss_feed.asp?ID=1226
3. http://www.idtc.icai.org/download/BGM-on-GST-march-
15.pdf
4. http://sites.google.com/site/gstbharatcoin/

5. http://www.123gst.com/introductory-resources/first-
discussion-paper-on-goods-and-services-tax-in-
india/frequently-asked-questions-faqs/09-dual-gst
6. "Modi to quit as GST panel head today". The
Telegraph (Calcutta, India). 16 June 2013. Retrieved 17
June 2013.
7. "Post Sushil Modi, GST Committee will have to find new
chief". The Times Of India.16

Mr.Nareshkumar U &
Prof. Abdul Noor Basha 20
A study on impact of FDI in Retail on Consumer with
reference to Bengaluru city
Mr.Nareshkumar U
Research Scholar
Department of Commerce &
Management
Acharya Nagarjuana
University, Guntur, AP
Prof. Abdul Noor Basha
Director
(Entrepreneurship Cell)
Department of Commerce &
Management
Acharya Nagarjuna
University, Guntur, AP
Abstract
In the post-liberalisation period, changes in the number
of consumer and their purchase behaviour are seen with growing
liberalisation, which has been an attraction for big global
retailers and major domestic corporate sector to invest in
modern retail sector in India. This gives wider choice of
products and ample opportunities to take advantage of in the
present scenario. The retail industry is expected to grow at a rate
of 14% by 2020. The steps taken towards allowing Foreign
Direct Investment in Retail is cautious approach and of concern
for all stake holder. Recently100% FDI in single brand retail to
give consumers greater access to foreign brands, with the
ongoing debate whether it should be allowed in multi-brand
retail or not. The present study was to analyse the impact of FDI
in retail on consumer which more or less is positive in Bangalore
but need to watch carefully as the formats are changing with the
investment drastically
Keywords: Foreign direct Investment, Retailing, Multinationals,
Policies.

21
Introduction
Indian retail industry is the biggest industry in
comparison to other industries. It occupied 14% of India’s Gross
Development Product and near about 8% of the employment. It
has two sector viz. organized sectors, unorganized sectors.
Organized sector refers to that part which is well regulated i.e.
registered stores. Unorganized sector included the traditional
stores such as petty shops, corner store etc. Retail sector is fastest
growing sector in India. 90% retail business is run by the
unorganized retailers. The organized retail sector is still at
emerging stage.
Foreign direct Investment (FDI) as defined in Dictionary
of Economics is investment in a foreign country through the
acquisition of a local company or the establishment there of an
operation on a new site. In short FDI refers to capital inflows
from abroad that is invested in or to enhance the production
capacity of the economy. In November 2011, India’s central
Government announced retail reforms for Multi Brand Stores
and Single Brand Stores. The announcement sparked intense
activism. In July 2011 the GOI has recommended FDI in retail
sector as 51% in Multi - Brand Retail. 100% in Single - Brand
Retail.
Objectives
1) To study the concept of FDI.
2) To analyze the impact of FDI in Retail on
consumer
Review of Literature
With 3.6 million shops retailing food and employing 4%
of total workforce and contributing 10.9% to GDP, the food-
retailing segment presents a focused opportunity to the
Government to catalyze growth & employment. (Chengappa et
al, 2003). The transformation has also changed the Indian

Mr.Nareshkumar U &
consumer from a state of conserving resources; he’s now ready
to accept the shopping culture. It may benefit by bringing in
investment into development of complete backend infra structure
like cold chain & supply chain enhancing efficiency from farm to
fork.(Arun kumar and P K Agarwal, 2012). The issues to be
addressed for the consumers rights to be saved, for the
employment opportunities to be generated, for the regularization
of the different retailers working in different areas, etc.
(Dr.Mamta Jain, et, al, 2012) but there are some concern issues
like by controlling both ends of the chain, the company could
buy cheap and sell dear. (Robbin, Nick 2004). The organized
retail is still under-developed and in a nascent stage and
therefore, it is important that the domestic retail sector is allowed
to grow and consolidate first, before opening this sector to
foreign investors. (Mariwala, Harsh. 2011)
Research Methodology
Descriptive research is performed to analyze the data of
survey. Secondary data: Books, Referred Journals, Government
websites, rating reports, etc. Primary data: Cluster sampling and
simple random in each cluster. Close ended structured
questionnaire with likert scaling. Questionnaire was finalized by
pre- testing among the selected respondents. Sample size of 1200
was considered but 1100 were usable for analysis. Factorial
analysis, chi- square, and regression test were applied for
analysis and conclusion drawn.
We have a well distributed pool of respondents
indicating less skewed data with all likelihood of lesser sampling
error and hence more representative of the population. In totality
respondents were selected for the final sample and were
intercepted from five places i.e. East Bengaluru, West
Bengaluru, North Bengaluru, South Bengaluru, and Central
Bengaluru. Consumers view is derived from consumer
respondents from different clusters of Bengaluru.

23
Table 1 depicts the basic descriptive statistics of age
group of respondents that describes the characteristics in
Demographic Parameter Mean
Standard
Deviation
Skewness
Age 1.39 0.74724 0.524
Gender 1.56 0.62084 0.731
Education Qualification 2.03 0.80602 0.859
Occupation 1.79 1.00336 0.225
Annual Income 1.79 0.89809 0.093
Marital Status 0.82 0.77366 1.156
Family size 1.15 0.43319 0.768
quantitative manner, out of total 1104 respondents the mean is
1.39 that refers to the average age group which lies between the
age of 30-40 years, with a standard deviation of 0.74724 and
with a skewness of 0.524, as the mean is 2.03 that refers to the
average education of respondents is graduation, with a standard
deviation of 0.806 and with a negative skewness of -0.859,
Occupation of respondents with the mean is 1.79 that refers to
the average respondents having an occupation between self
employed and professionals, with a standard deviation of 1.003
and with a negative skewness of -0.225, Marital status of
respondents with mean is 0.6692, with a standard deviation of
0.77366 and with a positive skewness 1.156, family size of the
respondents with the mean is 1.1500 that says average number of
respondents belongs to a family size between 3-5 members, with
a standard deviation of 0.43319 and with a positive skewness
0.768.

24
Testing of hypothesis: Table 2
Demographic
parameter
Value Df
Asymp.
Sigma (2
sided)
Null
Hypothesis
Age 1255.094 6 0.000 Reject
Income 2130.416 8 0.000 Reject
Education 1075.514 6 0.000 Reject
Occupation 1652.268 6 0.000 Reject
Source: Primary data
Reliability analysis
Table 2 portrays result of the test where P value for age,
income, Education and occupation is less than the significant
value i.e 0.05. the null hypotheses are rejected and Alternate
hypotheses are accepted showing significant differences among
the respondents and the impact level they perceived towards FDI
in Retail.
The first step in exploratory factor analysis is to check
the reliability of the observed variables, the reliability of the data
will be checked by using Cronbachs alpha. Table 1.2 shows the
value of 0.837 as Cronbachs alpha for 26 variables. The cut off
point of cronbach alpha is 0.7, where 0.837 is very much greater
than cut off rate, therefore all the twentysix variables are reliable
to carry out with exploratory factor analysis.
The Kaiser-Meyer-Olkin (KMO) Measure of Sampling
Adequacy is a statistic which indicates the proportion of variance
in our variables which is common variance, i.e. which might be
caused by underlying factors. High values (close to 1.0)
generally indicate that a factor analysis may be useful with the

Mr.Nareshkumar U &
Table 3 - Reliability Statistics
Cronbach's Alpha N of Items
.837 26
Table 4 - KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling
Adequacy.
0.915
Bartlett's Test of
Sphericity
Approx. Chi-Square 9131.074
Df 999
Sig. .000
given data. If the value is less than .50, the results of the
factor analysis probably won't be very useful. In our case the
KMO measure is .915 thus confirming the appropriateness
Factor Analysis. Bartlett's test of sphericity indicates whether a
given correlation matrix is an identity matrix, which would
indicate that your variables are unrelated. The significance level
gives the result of the test. Very small values (less than .05)
indicate that there are probably significant relationships among
given variables. A value higher than about .10 or so may indicate
that your data are not suitable for factor analysis. In our case, the
significance level has a very small value i.e. .000 which is less
than .05 thus suggesting that the variables are highly correlated.
Factor Analysis: Communalities
The analysis was done with principal component
analysis and vari-max rotation method showed how the variables
are correlated to each other. There are 26 variables are
considered for the study and 4 major factors was extracted from
the study. The following figure-4.1 shows the 4 factors of the
study.

26
Communalities indicate the amount of variance in each
variable that is accounted for Initial communalities are estimates
of the variance in each variable accounted for by all components
or factors. For principal components analysis, this is always
equal to 1.0 (for correlation analyses) or the variance of the
variable (for covariance analyses). Extraction communalities are
estimates of the variance in each variable accounted for by the
factors (or components) in the factor solution. Small values (less
than .5) indicate variables that do not fit well with the factor
solution, and should possibly be dropped from the analysis. In
our case, distance of store from the home has a very small value
of .026 therefore it has been dropped from further analysis
Extraction Method: Principal Component Analysis
The first panel gives values based on initial eigen
values. For the initial solution, there are as many components or
factors as there are variables. The "Total" column gives the
amount of variance in the observed variables accounted for by
each component or factor. The "% of Variance" column gives the
percent of variance accounted for by each specific factor or
component, relative to the total variance in all the variables. The
"Cumulative %" column gives the percent of variance accounted
for by all factors or components up to and including the current
one. In a good factor analysis, there are a few factors that explain
a lot of the variance and the rest of the factors explain relatively
small amounts of variance. Therefore, we can leave all those
remaining factors which account for a very small amount of
cumulative variance. In our case, we have taken first five
components or factors as Eigen value for them is more than one
(1) and account for a cumulative variance of 77.7757 % and
dropped remaining 26 factors which account for only 22.2243%
of cumulative variance.
Communalities - This is the proportion of each
variable's variance that can be explained by the principal

Mr.Nareshkumar U &
components (e.g., the underlying latent continua). It is also noted
as h2 and can be defined as the sum of squared factor loadings.
Initial - By definition, the initial value of the
communality in a principal components analysis is 1.
Extraction - The values in this column indicate the
proportion of each variable's variance that can be explained by
the principal components. Variables with high values are well
represented in the common factor space, while variables with
low values are not well represented. (In this example, we don't
have any particularly low values.). After extraction some of the
factors are discarded and so some information is lost. The
amount of variance in each variable that can be explained by the
retained factor is represented by the communalities after
extraction.
The Extraction Sums of Squared Loadings group gives
information regarding the extracted factors or components. For
principal components extraction, these values are the same as
those reported under Initial Eigen values. Next is "Rotation Sums
of Squared Loadings" group. This column is displayed when we
have requested for rotation of factors. In our case we have gone
for Varimax Rotation. The variance accounted for by rotated
factors or components may be different from those reported for
the extraction but the Cumulative % for the set of factors or
components will always be the same.
Table 5. Factor loading for the communalities
Sr.no FDI Attributes in Retail Initial Extraction
1
Capital investment would substantially
increase.
1 0.909
2
It will push Indian manufacturers to
improve their quality.
1 0.845
3 Distribution system would improve. 1 0.818

28
4
Competitive environment will be created
which will put pressure on domestic firms
to improve their quality to survive
1 0.775
5
It will make way for inflow of knowledge
from international experts.
1 0.858
6
Government non clarity and
inconclusiveness
1 0.920
7
Indian retailers will have a partnership
opportunity.
1 0.56
8
Access to international brands would be
easier.
1 0.88
9
Improvement in the shopping experience
of consumers.
1 0.918
10 Threat to domestic Industry 1 0.808
11
FDI in Retailing will reduce profit margin
for domestic companies.
1 0.881
12
Bargaining power of consumers would be
negligible.
1 0.854
13
Consumers will get the product at low
prices.
1 0.881
14
It will create more employment
opportunities in the Indian market.
1 0.832
15 Elimination of Middleman. 1 0.878

Mr.Nareshkumar U &
16
Improved Product Quality along with
Innovation and Novelty in Retail.
1 0.866
17
Consumer Convenience in Accessing the
Products.
1 0.872
18 Distance from home 1 0.268
19 Payment option services 1 0.826
20 Periodic Sales Promotion 1 0.861
21 Value added services 1 0.811
22
Information services about product
knowhow, demo etc
1 0.857
23 Choices among products 1 0.881
24 Varieties of Products 1 0.864
25 Guarantees / warranty services 1 0.926
Rotation Method: Varimax with Kaiser
Normalization. a Rotation converged in 4 iterations.
From the table 6 it is visible that most of the off-
diagonal values are small or close to zero indicating that the
rotation required in the current case was small. For our study the
all variables have correlated with 4 factors and have been named.
Factor 1: Improved product Quality, Innovation and
Novelty.
The variables like Capital investment would
substantially increase , It will push Indian manufacturers to
improve their quality, Distribution system would improve,
Competitive environment will be created which will put pressure
on domestic firms, It will make way for inflow of knowledge
from international experts, Persistence of political

30
Factor Analysis: Total Variance Explained
Table 6 Eigen values, variance
inconclusiveness on this issue of FDI in retailing, Indian
retailers will have a partnership opportunity is having the higher
factor loadings and grouped under one component. Hence all the
observed variables are related to Quality , Innovation and

Mr.Nareshkumar U &
Novelty, the researcher named this factor as Quality, Innovation
and Novelty and it is observed as a major factor that influences
the perception of FDI among consumers.
Factor 2: Value Added Services to Retain Customers
The variables like, Payment option services, Periodic
Sales promotion, Return Policies, Information service about the
products, knowhow, demo etc. Warranty services all the above
variables are related to intangible value added services where
grouped under one component, therefore researcher named the
component as value added services to retain customer factor. It is
observed another major factor that influences the consumer
perception towards FDI in retail.
Factor 3: Consumer Convinence in accessing the
products.
The variables mentioned here; Product choices will be
available, Varieties of products available, Access to international
brands would be easier, Improvement in the shopping experience
of consumers, Consumer convenience would increase.. All the
said variables are grouped under one component where they are
highly correlated and all the variables are related to convenient
of customers to access the products; therefore it was labeled as
convenience factor. This is also a major factor that influences the
consumer perception towards FDI in retail.
Factor 4: Threat to Domestic Industries
Variables like, FDI in retailing will reduce profit margin
for domestic companies, Consumers will get the product at low
prices, It will create more employment, opportunities in the
Indian market, Elimination of Middleman, Bargaining power of
consumers would be negligible, all the variables are grouped
under one component where all the said variables are related to
the threat regarding FDI, therefore researcher labeled as a Threat
to domestic Industries, it is found that it also plays an important
role that influences the consumer perception towards FDI in
retail.

32
Table 7 Component Transformation Matrixes
Component 1 2 3 4
1 0.865 0.447 0.013 0.203
2 0.099 -0.182 0.973 -0.028
3 -0.38 0.86 0.19 -0.28
4 -0.047 0.111 -0.057 0.415
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
Identifying Key variables affecting impact perception
of FDI in Retail:
To determine the ratings of newly extracted factors, the
original scores of initial variables (attributes) correlated with
their respective factors have been averaged. Similarly rests of the
factor ratings have been calculated. The descriptive statistics for
the 4 extracted factors have been shown in the following table 7.
Conclusion
One the primary objective of this study was primarily to
find out key FDI attributes which have significant impact on
consumers. To achieve this objective, we analyzed responses of
1100 respondents for 26 FDI attributes and extracted 4
representative factors through factor analysis. Factor analysis
was used due to high correlations between 26 FDI attributes as
regression analysis becomes useless if the inter-correlation of
independent variables is high. The four factors extracted through
Factor analysis are Improved product quality along with
innovation and Novelty in retail, Value added services to retain
customers, Consumer convenience in accessing the products and

Mr.Nareshkumar U &
Table 8: Names of Extracted Factors along with their
respective variables
the last one threat to domestic Industries. One attribute i.e.
Distance of the store from home had very less communality
indicating that this attribute is not so important to customers
when it comes to buying items and therefore was dropped from
the further analysis. After extracting the factors, regression
analysis was performed to identify key factors that have
significant impact of FDI on consumer Image. Improved product
quality along with innovation and Novelty in retail came out as
the most significant factor in considering FDI concern with a
regression beta value of .501 in comparison to other factors such
Value added services to retain customers with a beta value of
.303, Consumer convenience in accessing the products with a

34
Beta value 0.139, threat to domestic Industries with a beta value
.068. In other words,
Testing of hypothesis
Improved product Quality, Innovation and
Novelty.(representing Capital investment would substantially
increase., It will push Indian manufacturers to improve their
quality, Distribution system would improve, Competitive
environment will be created which will put pressure on domestic

Mr.Nareshkumar U &
firms, It will make way for inflow of knowledge from
international experts, Government non clarity and
inconclusiveness, Indian retailers will have a partnership
opportunity) plays the most significant role in the impact of FDI
in retail which means that most the respondents agree with the
fact that FDI in multi-brand retail will lead to wider availability
of innovative and improved quality products at affordable prices.
The beta value of factor 2 is 0.303, which signifies the people are
looking forward for value addition by the shop keeper has
increased. Further, since the beta value of factor 3 is 0.139
consumer convenience in accessing the products that means
people are also skeptical about whether FDI would really bring
only benefits without any harm to the economy. The last factor
has a beta value of 0.68 which signifies that our respondents
don’t really have any firm opinion about the link between FDI in
multi brand retailing and Threat to domestic industries. They are
not very sure of the benefits which the government claims that
FDI is going to bring in India.
These research findings have important implications for
policy makers as well as foreign retailers. Policy makers need to
understand the enthusiasm as well as apprehensions toward the
impact of FDI in multi brand retailing in India. Timely resolution
of the apprehensions of the individuals ’will help in generating
wider acceptance of this policy reform. Foreign investors must
acknowledge the fact that individuals in India expect improved
product quality along with innovations and novelty as well as
easy accessibility. They need to meet these expectations of
consumers’ in India in order to perform well.
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ndsMay08.pdf.Accessed 14th June 2011.

36
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Chakrabarti, A. (2001). The Determinants of Foreign Direct
Investment: Sensitivity Analyses of Cross-country Regressions,
Kyklos, vol. 54, pg 89–114. http://dx.doi.org/10.1111/1467-
6435.00142
Chengappa, P.G., Achoth, Lalith, Mukherjee, Arpita, Reddy,
B.M. Ramachandra, Ravi, P.C. –“Evolution of Food Retail
Chains: The Indian Context” (Nov. 2003) www.ficci.com

Mr.Nareshkumar U &
Mariwala, Harsh. 2011. FICCI President’s Reaction on FDI in
Retail. [suggestion online]. New Delhi: FICCI. Accessed on 19
March 2012. http://www.ficci.com/Sedocument/20169/fdi-
policy.pdf
Hemant Batra. (2010). Retailing Sector in India Pros Cons
(Nov 30, 2010). http://dx.doi.org/10.1363/4308811
Hummels, D.L. and Stern, R. (1994). Evolving Patterns of
North American Merchandise Trade and Foreign Direct
Investment, 1960 – 1990, The World Economy, January, pg 5-
29. http://dx.doi.org/10.1111/j.1467-9701.1994 .tb00806.x

38
An Analytical Study of Non-Performing Assets
And it’s Recovery in India
Dr.I.Janaki
Associate professor
Department of Economics
Wollo university ethopia
Abstract
The Indian banking sector has been facing
serious problems of raising Non- Performing Assets
(NPAs). The NPAs growth has a direct impact on
profitability of banks. Non- performing assets are one of
the major concerns for scheduled commercial banks in
India. The recommendations of Narasimham committee
and Verma committee, some steps have been taken to
solve the problem of old NPAs in the balance sheets of
the banks. It continues to be expressed from every corner
that there has rarely been any systematic evaluation of
the best way of tackling the problem. There seems to be
no unanimity in the proper policies to be followed in
resolving this problem. NPAs reflect the performance of
banks. A high level of NPAs suggests high probability of
a large number of credit defaults that affect the
profitability and net-worth of banks and also erodes the
value of the asset. NPAs affect the liquidity and
profitability, in addition to posing threat on quality of
asset and survival of banks. The problem of NPAs is not
only affecting the banks but also the whole economy. In
fact high level of NPAs in Indian banks is nothing but a

Dr.I.Janaki
39
reflection of the state of health of the industry and trade.
It is necessary to trim down NPAs to improve the
financial health in the banking system. An attempt is
made in this paper to understand NPA, the status and
trend of NPAs in Indian Scheduled commercial banks,
The factors contributing to NPAs, reasons for high
impact of NPAs on Scheduled commercial banks in India
and recovery of NPAS through various channels.
Keywords: Non- Performing Assets, NPA, Scheduled
Commercial banks, Narasimham committee
Introduction
The banking system in India comprises
commercial and cooperative banks, of which the former
accounts for more than 90 per cent of banking system’s
assets. Besides a few foreign and Indian private banks,
the commercial banks comprise nationalized banks
(majority equity holding is with the Government), the
State Bank of India (SBI) (majority equity holding being
with the Reserve Bank of India) and the associate banks
of SBI (majority holding being with State Bank of
India). These banks, along with regional rural banks,
constitute the public sector (state owned) banking system
in India The banking industry has undergone a sea
change after the first phase of economic liberalization in
1991 and hence credit management.
Asset quality was not prime concern in Indian
banking sector till 1991, but was mainly focused on
performance objectives such as opening wide
networks/branches, development of rural areas, priority

40
sector lending, higher employment generation, etc.
While the primary function of banks is to lend funds as
loans to various sectors such as agriculture, industry,
personal loans, housing loans etc., but in recent times the
banks have become very cautious in extending loans.
The reason being mounting nonperforming assets
(NPAs) and nowadays these are one of the major
concerns for banks in India.
Bankers are the custodians and distributors of the
liquid capital of the country. Therefore most important
function of the banking system is to mobilize the savings
of the people by accepting deposits from the public. The
banker becomes the trustee of the surplus balances of the
public.
Deposit mobilization promotes the economic
prosperity by controlling the money circulation and
canalizing for development and productive purposes. In
order to mobilize deposits, the commercial banks
undertake deposit mobilization through various deposit
schemes suited to the different sections of the people.
The deposits along with other sources of funds namely
capital, reserves and borrowings, form the sources of
funds for the banks. The lending and investment
activities of the bank are based on the sources of funds.
The banks, in their books, have different kind of
assets, such as cash in hand, balances with other banks,
investment, loans and advances, fixed assets and other
assets. The Non-Performing Asset (NPA) concept is
restricted to loans, advances and investments. As long as

Dr.I.Janaki
41
an asset generates the income expected from it and does
not disclose any unusual risk other than normal
commercial risk, it is treated as performing asset, and
when it fails to generate the expected income it becomes
a “Non-Performing Asset”.
In other words, a loan asset becomes a Non
Performing Asset (NPA) when it ceases to generate
income, i.e. interest, fees, commission or any other dues
for the bank for more than 90 days. A NPA is an
advance where payment of interest or repayment of
installment on principal or both remains unpaid for a
period of two quarters or more and if they have become
‘past due’. An amount under any of the credit facilities is
to be treated as past due when it remain unpaid for 30
days beyond due date.
Non-Performing Assets are also called as Non-
Performing Loans. It is made by a bank or finance
company on which repayments or interest payments are
not being made on time. A loan is an asset for a bank as
the interest payments and the repayment of the principal
create a stream of cash flows. It is from the interest
payments that a bank makes its profits. Banks usually
treat assets as non-performing if they are not serviced for
some time. If payments are late for a short time, a loan is
classified as past due and once a payment becomes really
late (usually 90 days), the loan is classified as non-
performing. A high level of nonperforming assets,
compared to similar lenders, may be a sign of problems.

42
Narasimham Committee that mandated
identification and reduction of NPAs to be treated as a
national priority because NPA direct toward credit risk
that bank faces and its efficiency in allocating resources.
Profitability and earnings of banks are affected due to
NPA numbers. If we glance on the numbers of non-
performing assets we may come to know that in the year
1995 the NPAs were Rs. 38385 crore and reached to
71047 crore in 2011 in Public sector banks and
comparatively in the year 2001 the NPAs were Rs. 6410
crore and reached to Rs. 17972 crore in 2011 in Private
sector banks.
Review of Literature
Many published articles are available in the area
of non-performing assets and a large number of
researchers have studied the issue of NPA in banking
industry. A review of the relevant literature has been
described. Kumar (2013) in his study on A Comparative
study of NPA of Old Private Sector Banks and Foreign
Banks has said that Non-performing Assets (NPAs) have
become a nuisance and headache for the Indian banking
sector for the past several years. One of the major issues
challenging the performance of commercial banks in the
late 90s adversely affecting was the accumulation of
huge non-performing assets (NPAs). Selvarajan &
Vadivalagan (2013) in A Study on Management of Non-
Performing Assets in Priority Sector reference to Indian
Bank and Public Sector Banks (PSBs) find that the

Dr.I.Janaki
43
growth of Indian Bank’s lending to Priority sector is
more than that of the Public Sector Banks as a whole.
Indian Bank has slippages in controlling of NPAs
in the early years of the decade. Singh (2013) in his
paper entitled Recovery of NPAs in Indian commercial
banks says that the origin of the problem of burgeoning
NPA’s lies in the system of credit risk management by
the banks.
Banks are required to have adequate preventive
measures in fixing pre- sanctioning appraisal
responsibility and an effective post-disbursement
supervision. Banks should continuously monitor loans to
identify accounts that have potential to become non-
performing. Gupta (2012) in her study A Comparative
Study of Non-Performing Assets of SBI & Associates &
Other Public Sector Banks had concluded that each bank
should have its own independence credit rating agency
which should evaluate the financial capacity of the
borrower before credit facility and credit rating agencies
should regularly evaluate the financial condition of the
clients. Rai (2012) in her study on Study on performance
of NPAs of Indian commercial banks find out that
corporate borrowers even after defaulting continuously
never had the fear of bank taking action to recover their
dues. This is because there was no legal framework to
safeguard the real interest of banks. Chatterjee C.,
Mukherjee J. and Das (2012) in their study on
Management of non-performing assets - a current
scenario has concluded that banks should find out the

44
original reasons/purposes of the loan required by the
borrower. Proper identification of the guarantor should
be checked by the bank including scrutiny of his/her
wealth. Kaur K. and Singh B. (2011) in their study on
Non-performing assets of public and private sector banks
(a comparative study) studied that NPAs are considered
as an important parameter to judge the performance and
financial health of banks. The level of NPAs is one of
the drivers of financial stability and growth of the
banking sector. Prasad G.V.B. and Veena (2011) in their
study on NPAs Reduction Strategies for Commercial
Banks in India stated that the NPAs do not generate
interest income for banks but at the same time banks are
required to provide provisions for NPAs from their
current profits, thus NPAs have destructive impact on
the return on assets in the following ways. Chaudhary K.
and Sharma M. (2011) in their research stated that An
efficient management information system should be
developed. The bank staff involved in sanctioning the
advances should be trained about the proper
documentation and charge of securities and motivated to
take measures in preventing advances turning into NPA.
Karunakar (2008), in his study Are non - Performing
Assets Gloomy or Greedy from Indian Perspective, has
highlighted problem of losses and lower profitability of
Non- Performing Assets (NPA) and liability mismatch in
Banks and financial sector depend on how various risks
are managed in their business. The lasting solution to the
problem of NPAs can be achieved only with proper

Dr.I.Janaki
45
credit assessment and risk management mechanism.
Bhatia (2007) in his research paper explores that NPAs
are considered as an important parameter to judge the
performance and financial health of banks. The level of
NPAs is one of the drivers of financial stability and
growth of the banking sector. Kaur (2006) in her thesis
titled Credit management and problem of NPAs in
Public Sector Banks, suggested that for effective
handling of NPAs, there is an urgent need for creating
proper awareness about the adverse impact of NPAs on
profitability amongst bank staff, particularly the field
functionaries. Bankers should have frequent interactions
and meeting with the borrowers for creating better
understanding and mutual trust. Balasubramaniam C.S.
(2001) highlighted the level of NPAs is high with all
banks currently and the banks would be expected to
bring down their NPA. This can be achieved by good
credit appraisal procedures, effective internal control
systems along with their efforts to improve asset quality
in their balance sheets.
Objectives of the Study
a) To study the status of Non Performing
Assets of Indian Scheduled Commercial Banks in India
b) To study the impact of NPAs on Banks.
c) To know the recovery of NPAS through
various channels.
d) To make appropriate suggestions to avoid
future NPAs and to manage existing NPAs in Banks.
Limitation of the Study

46
The important limitations are as follows;
a) The study of non-performing assets of
SCBs is limited to the Indian Bank and till the end of the
year 2014.
b) The basis for identifying non-performing
assets is taken from the Reserve Bank of India
Publications.
c) NPAs are changing with the time. The
study is done in the present environment without
foreseeing future developments.
Methodology of Study
For our study, we have considered Non
Performing Assets in Scheduled Commercial Banks
which includes public sector banks, private sector banks
and foreign banks which are listed in the Second
Schedule of the Reserve Bank of India Act, 1934. The
study is based on secondary data. The paper discusses
the conceptual framework of NPA and it also highlights
the trends, status and impact of NPA on scheduled
commercial banks during the period of 14 years i.e. from
2000 to 2014. Several reputed research journal including
research paper and articles have been used by the
researchers. Moreover, RBI Report on Trend and
Progress of Banking in India for various years, websites
and a book on banking has been referred during the
study. The data collected is mainly secondary in nature.
The sources of data for this thesis include the literature
published by Indian Bank and the Reserve Bank of India,
various magazines, Journals, Books dealing with the

Dr.I.Janaki
47
current banking scenario and research papers.
Non-Performing Assets in Indian
Scheduled Commercial Banks
The analysis was carried out on the Aggregate
data from 2000 to 2014 is used for the study. The
Table 1 – Gross Advances and Gross NPAS of SCBs
(Amount in Rupees Billion)
Year
Gross
Advances
Gross NPAs
(Amount)
Gross NPAs
(Percentage)
2001-02 6809.58 708.61 10.4
2002-03 7780.43 687.17 8.8
2003-04 9020.26 648.12 7.2
2004-05 11526.82 593.73 5.2
2005-06 15513.78 510.97 3.3
2006-07 20125.10 504.86 2.5
2007-08 25078.85 563.09 2.3
2008-09 30382.54 683.28 2.3
2009-10 35449.65 846.98 2.4
2010-11 40120.79 979.00 2.5
2011-12 46655.44 1370.96 2.9
2012-13 59882.79 1931.94 3.2
2013-14 68757.48 2641.95 3.8
Source: dbie.rbi.org.in
The above table depicts the amount of Gross Advances,
Gross NPA and the percentage of Gross NPA during the period
of 2001-02 to 2013-14. The amount of advances of has increased
from Rs. 6810 Billion in 2001-02 to Rs. 68757 Billion in 2013-
14. The amount of gross NPA has increased from Rs. 708.61
billion in 2001-02 to Rs. 2642 billion in 2013-14. Similarly,
NPA percentage is also showing the rising trend from 2.3 in
2007 to 3.8 in 2013.

48
Table 2 – Net Advances and Net NPAS of SCBs
(Amount in Rupees Billion)
Year Net Advances
Net NPAs
(Amount)
Net NPAs
(Percentage)
2001-02 6458.59 355.54 5.5
2002-03 7404.73 296.92 4.0
2003-04 8626.43 243.96 2.8
2004-05 11156.63 217.54 2.0
2005-06 15168.11 185.43 1.2
2006-07 19812.37 201.01 1.0
2007-08 24769.36 247.30 1.0
2008-09 29999.24 315.64 1.1
2009-10 34970.92 387.23 1.1
2010-11 42987.04 417.00 1.1
2011-12 50735.59 652.00 1.3
2012-13 58797.03 986.00 1.7
2013-14 67352.32 1426.57 2.1
Source: dbie.rbi.org.in
The above table shows the amount of Net Advances, Net NPA
and the percentage of Net NPA during the period of 2001-02 to
2013-14. The amount of advances has increased from Rs.
6458.59 billion in 2001-02 to 67352.32 billion in 2013-14.
Further, the amount of NPA has also increased from Rs. 355.54
billion to Rs1426.57 billion during the period (2001-02 to 2013-
14). The percentage of Net NPA has first declined from 5.5 in
2001-02 to 1.0 in 2007-08. Then it has increased to 2.10% in
2013-14.
The figure 1 shows the trend of Gross NPA and Net
NPA in billion for the period of 13 years starting from 2001-02
till 2013-14. The x-axis represent the years i.e. as the period of
(2001-02 – 2013-14) whereas y-axis represent the amount of
NPA. We can observe here that the Gross and Net amount of
NPA has been showing an upward trend beginning from 2006-07
to 2013-14.

Dr.I.Janaki
49
Figure 1 – Scheduled Commercial Banks (Gross and
Net NPAs)
Figure 2 – Gross and Net NPA (in Percentage)
The figure 2 portrays the trend of Gross NPA and Net
NPA in percentages for the period of 13 years i.e. from 2001-02
till 2012-14. The x-axis represents the years whereas y-axis
represents the percentage of NPA. We can observe here that the
Gross and Net percentage of NPA has been showing downward
trend from 2001 to 2007-08 and an upward trend beginning from
2007-08 to 2013-14.

50
Figure 3 – Net NPAs as a Percentage of Net
Advances (SCBs)
The above figure shows NPAs as a Percentage of Net
Advances which was lowest 1.0 % in 2007-08 & 2008-09 and
highest 5.5 % in 2001-02. It was 2.2 % in 2013-14.
Table 3 – Showing NPAs recovered by SCBs through
Lok Adalats (Amount in Crore)
Items 2008 2009 2010 2011 2012 2013 2014
Number of
cases
referred
1,86,5
35
5,48,30
8
7,78,
833
6,16,0
18
4,76,
073
8,40,
691
16,36,9
57
Amount
Involved
2142 4023 723
5
52
54
1700 6600 23200
Amount
Recovered
176 96 11
2
151 200 400 1400
% of
Amount
recovered
8.2 2.4 1.5
5
2.
8
7
11.8 6.1 6.2
Sources: R.B.I

Dr.I.Janaki
51
Table 3 is showing NPAs of commercial banks
recovered through Lok Adalats during the study period of 2008
to 2014. From the analysis of the table, it is clear that the number
of cases referred to Lok Adalats for the recovery of NPAs of
commercial banks has increased largely in 2014 as compared to
2008. However, if we look at the amount recovered by Lok
Adalats during the study period, it shows a continuous decline
from 2008 to 2009 and then it shows improvement from 2010 to
2014, but it is much less than the other recovery channels. These
Lok Adalats are only successful in recovering 1400 crore out of
23200 crore means only 6.2% of the total amount involved in
NPAs of the commercial banks. Due to its inefficiency in
recovering, the amount involved in NPAs, the commercial banks
resorting to others means of recovery.
Table 4. Showing NPAs recovered by SCBs through
DRTs (Amount in Crore)
Items 2008 2009 2010 2011 2012 2013 2014
Number of
cases referred 3728 2004 6019
1287
2
13,36
5 13408 28258
Amount
Involved 5819 4130 9797
1409
2
24,10
0 31000 55300
Amount
Recovered 3020 3348 3133 3930 4100 4400 5300
% of
Amount
recovered 51.9 81.1 32.00
27.8
9
17.0
0 14.1 9.5
Sources: R.B.I.
recovered through DRTs during the study period of 2008 to
2014. From the analysis of the table, it is clear that the number of
cases for the recovery of NPAs referred to DRTs is increasing
through the study period and also the amount involved in these
cases and the amount recovered through DRTs has increased.
DRTs shows their efficiency in 2008-09 where it recovers 81.1pc
of the total amount involved in NPAs and in later years also the

52
amount recovered by DRTs is quite significant. This is the basic
reason why the commercial banks are approaching DRTs for the
recovery of their NPAs as compared to Lok Adalats in which the
percentage of recovered amount of NPAs is very low. Though
we can say that there is a slight decrease in the percentage of
amount recovered by DRTs of the NPAs of commercial banks,
though these are a significant recovery channel for the
commercial banks.
Table 5. Showing NPAs recovered by SCBs through
SARFAESI Act (Amount in Crore)
Items 2008 2009 2010 2011 2012 2013 2014
Number of
cases referred
83,942 61,760 78,366 1,18,642 1,40,991 1,90,537 1,94,707
Amount
Involved
7263 12067 14249 30604 35300 68100 94600
Amount
Recovered
4429 3982 4269 11561 10100 18500 24400
% of Amount
recovered
61.0 33.0 30.00 37.78 28.6 27.1 25.8
Sources: R.B.I
recovered through SARFAESI Act during the study period of
2008 to 2014. From the analysis of the table, it is clear that the
number of cases referred to SARFAESI Act and the amount of
NPAs involved is increased largely during the study period. This
is done because of the efficiency of SARFAESI Act in
recovering these NPAs of commercial banks. From the table it is
clear that the SARFAESI Act is able to recover 25.8% of the
amount of NPAs of the cases referred to it in the year 2014. In
2008 recovery percentage was quite higher 61.0% this act has
emerged as a blessing in disguise for the commercial banks as
now they are using this act largely in recovering their NPAs in
order to increase their profitability.

Dr.I.Janaki
53
Figure 4 – Recovery of NPAs of SCBs through
various Channels (Amount in Rs. Crore)
Figure 4 clearly showing NPAs of scheduled
commercial banks recovered through various channels
SARFAESI Act during the study period of 2008 to 2014.
SARFAESI Act is the most effective channel of NPA recovery.
Rs. 24,400 Crores were recovered through this channel in 2014.
Conclusion
The Non-Performing Assets have always created a big
problem for the banks in India. It is just not only problem for the
banks but for the economy too. The money locked up in NPAs
has a direct impact on profitability of the bank as Indian banks
are highly dependent on income from interest on funds lent. This
study shows that extent of NPA is comparatively very high in
public sectors banks. Although various steps have been taken by
government to reduce the NPAs but still a lot needs to be done to
curb this problem. The NPAs level of our banks is still high as
compared to the foreign banks. It is not at all possible to have
zero NPAs. The bank management should speed up the recovery
process. The problem of recovery is not with small borrowers but
with large borrowers and a strict policy should be followed for

54
solving this problem. The government should also make more
provisions for faster settlement of pending cases and also it
should reduce the mandatory lending to priority sector as this is
the major problem creating area. So the problem of NPA needs
lots of serious efforts otherwise NPAs will keep killing the
profitability of banks which is not good for the growing Indian
economy at all.
References
Karunakar, M., “Are non - Performing Assets Gloomy or
Greedy from Indian Perspective, Research Journal of Social
Sciences, 3: 4-12, 2008.
Taori K.J., “Problems and Issues relating to Management of
Non Performing Assets of Banks in India” – The Journal of
Indian Institute of Bankers– April June 2000, Volume 2, p.no
– 21-24.
Murthy C.R.K., “Branch Level Management of Non performing
Assets: Part III – Effective Management of Civil Litigation” –
Vinimaya, Vol.XXI, No.2, 2000 – 2001 p.no: 5-11.
Kaveri V.S., Faculty, National Institute of Bank Management,
Pune,” Prevention of NPAs– Suggested strategies” - IBA
Bulletin, August 2001.
Rajendra Kakker. “NPA Management – Role of Asset
Reconstruction Companies” – IBA Bulletin– Volume 4 – p.no:
11- 14, 2004
Bardia S.C., “Credit Efficiency in Banks: A Comparative Study”,
The ICFAI University Press, August 2004, p.no – 60-67, 2004.
Valasamma Antony, “Non Performing Assets – A menace to
the Banking Industry.” Southern Economist, p.no. 20 – 23,
January 2004.
Satyanarayana, K. & Subrahmanyam, G. “Anatomy of NPAs
of Commercial Banks.” Applied Finance, Volume 6, No.3, July,
2000, pp 14-26.
Balasubramaniam, C.S., “Non-performing assets and
profitability of commercial banks in India: assessment and

Dr.I.Janaki
55
emerging issues.” Abhinav Journal, Vol.1,Issue no.7, ISSN
2277-1166
Rajaraman Indira, Garima Vasishtha, “Non-performing
Loans of PSU Banks- Some Panel Results”, Economic and
Political Weekly, Vol.27, pp.429-435, 2002.
Harpreet, K. and Pasricha, J. S., “Management of NPAs in
Public Sector Banks” Indian Journal of Commerce, Vol.57, No2,
2004
Das, S. & Bose, S.K., “Risk Modeling – A Markovian approach”,
The Alternative, Vol. IV, No.1, PP 22-27, 2005.

Dr Sulagna Mohanty 56
Task Based Learning: The New Approach of Being a
Part of the Solution
Dr Sulagna Mohanty
Assistant Professor
Amrita School of Engineering,
Amrita University, Coimbatore, Tamil Nadu
Abstract
In the contemporary scenario, Task Based
Learning is an essential part of Outcome Based
Education (OBE) which provides an alternative teaching
method for new age teachers. As OBE promotes high
expectations and greater learning for the students, it
fosters authentic forms of assessment, and encourages
decision making at various levels. Task Based Learning
(TBL), being an integral of OBE, is quite a contrast to
the conventional teaching method of Present Practice
Produce (PPP), and is more student-oriented while
managing to reconstruct, plan and impart education in an
effective way. In the classroom for English language
learning, the TBL method can be applied to the
participants which would expose the participants to
various basic understanding of social contexts. In this
paper, the target participants are the engineering
students. This paper seeks to analyze the method of Task
Based Learning in terms of engineering students while
making them a part of solutions rather than a
problem.This paper, thus, seeks to analyze the method of
TBL used for technical studentsto instruct and educate

57
Task Based Learning: The New Approach of Being a Part of
the Solution
and it attempts to scrutinize how the students get
involved in the tasks while studying language lesson in a
particular interactive method as well.
Key words: Task, Learning, TBL, OBL
Introduction
In the contemporary scenario, Task Based Learning is an
essential part of Outcome Based Education (OBE) which
provides an alternative teaching method for new age teachers. As
OBE promotes high expectations and greater learning for the
students, it fosters authentic forms of assessment, and encourages
decision making at various levels. Task Based Learning (TBL),
being an integral of OBE, is quite a contrast to the conventional
teaching method of Present Practice Produce (PPP), and is more
student-oriented while managing to reconstruct, plan and impart
education in an effective way. This paper seeks to analyze the
method of TBL used for technical students to instruct and
educate and it attempts to scrutinize how the students get
involved in the tasks while studying language lesson in a
particular interactive method as well.
What is a Task?
While discussing about TBL, the first question
comes to one’s mind is what is task? After being defined by
various authors with different definitions, task can simply
understood as an everyday activity to be conducted by the
participants for a particular purpose of achieving an objective.
Tim Bowen in his article “Teaching Approaches: Task-Based
Learning,” affirms that,
The activity reflects real life and learners focus on
meaning; they are free to use any language they want. Playing a
game, solving a problem or sharing information or experiences,
can all be considered as relevant and authentic tasks (Bowen np).

In the context of TBL, the teacher might set the
objectives and the students are supposed to work towards a
definite goal, individually or in a group, depending on the
method adopted by the teacher. The participants would have
primary focus and will work within a given period to produce the
outcome.
Task Framework
When an instructor adopts a TBL method, it is
usually divided into three phases such as the Pre-Task phase, the
Task Cycle phase, and the Language Focus phase. While the Pre-
task phase can be used for gaining introduction and background
knowledge of the topic, the task cycle phase includes doing the
task, planning, and reporting of the task. The last stage is the
focus stage where the participants analyze the situation and
practice the outcome as a part of the activity.
Target Participants
This paper seeks to analyze the method of Task
Based Learning in terms of engineering students while making
them a part of solutions rather than a problem. In this paper, the
target participants are the engineering students. In the classroom
for English language learning, the TBL method can be applied to
the students which would expose the participants to various basic
understanding of social contexts. It would provide them the
opportunity to use the language of English in communicative
situations and would make comprehensible output in the process.
While giving them a problem and engage them in finding the
solution, it would focus on the social risk analysis which shall
encourage social interaction in a small group and shall facilitate
communication and teamwork cooperation.
Task for the Participants
As teaching and learning interpersonal skills
become an integral part of engineering curriculum, it focuses on

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the Solution
knowledge, skills in teamwork, leadership, and skills of
communications. Hence, the practice of interpersonal skills needs
to be implemented in engineering teaching not only in terms of
learning objectives but also to be realized in practical teaching
activities and as an integrated part of the examination. To impart
writing, listening, and speaking skills and Task Based Learning
method can be applied in the English language teaching class for
engineering students. It shall provide a three-in-one method of
teaching them writing, speaking and interpersonal skills. These
students shall be asked to observe the facilities provide by their
institutions and to come up with complains and suggestions. This
task can focus on some specifications such as mess facility and
sports facility.
Diagnostic Factors to Consider
 Learners’ profile
 Negotiating course content
 Location of course and resources available
Objectives of the Task
The followings are the main objectives of this Task
Based Learning Activity
 Analyzing real situations
 Analyzing hypothetical situations
 Reasoning
 Decision making
Phase of Pre Task
Pre-task phase is crucial for both the teacher and the
students as it introduces the topic, theme, subject, and the task. It
is a kind of warm up phase where the students are asked to be
comfortable and to recall their knowledge regarding the subject.
It also requires brainstorming and a considerable time of
preparation on the part of the participants. Tasks motivate and
promote language-learning processes if they afford learners with
a feeling of success when doing them. For teachers it is essential,

therefore, to make sure that their learners have the skills and
strategies necessary for successfully dealing with a given task.
Activity Description
For Pre-Task phase, the discussion can be started with
interacting with students regarding the facilities provided by the
institutions. Then the students can be asked to communicate with
their friends in the language of English to discuss the mess and
food facilities provided by the institution. The students should be
asked to visit the institute mess or canteen to have a better
observation and proper understanding of the scenario. The
students can be asked to write down their views and opinions
regarding the issue. The students should be encouraged to write
their views in the form of a paragraph within particular word
limit given. After writing about the facilities availed and the
problems faced, the students should be asked to submit it to the
teacher.
Learning Objectives
The followings are the learning objectives of this
Task Based Learning Activity
 Better understanding of own’s social
understanding
 Be a part of the recurrent issues
 Developing writing skills
Methodology
The methodology of this Task Based Learning Activity
would include Simulation, Brainstorming and Task Preparation.
Outcome
The outcome of the activity are planning a report,
thinking of issues in a debate, analysing what information is
needed in order to complete the task, deciding on procedures,
collecting information and selecting relevant data.

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the Solution
Assessment
 The writings submitted by the students should
assess the simulation and brainstorming of the students.
 It shall reflect the empathic attitude of the
students while understanding current situations.
Phase of Task Cycle
In the Task cycle, the teacher or the instructor remains
almost passive but encourages the student to participate in the
activities enthusiastically. Here, the tasks should be practical and
must be derived from the everyday life of the students so that the
participants must involve in the activities. These tasks must
arouse students’ interests, enable them to communicate ideas,
analyze issues, discuss and negotiate with coworkers and try
different methods or trial and error.
 The students shall be asked to assume
themselves to be the mess secretary and write a report regarding
the same to the director of the institute citing the problems as
well as suggesting the solutions.
 Now, the instructor shall divide the class into
small groups of five students maximum.
 After dividing the groups, the students shall be
asked to perform a role-play. The class shall be given a particular
time limit to prepare and then to perform in before their peer
groups.
 The roles can be distributed among the students
such as the Director, deputy director, Mess Manager/ Sports
manager, mess secretary/ athletic secretary and student
representative by the teacher or the students themselves can
choose it.
 The time limit for role-play for each group
should ideally be around ten minutes each where the participants
would try to convince the authorities to consider their demands

and the authorities shall give their own reasons of accepting
some of them and rejecting some.
 The performance of each student shall be
evaluated individually and also as a group.
 While the teacher shall evaluate the students,
the groups can also be asked to evaluate other groups and their
performances.
Learning Objectives
 Learners will actively participate as a team
member in accomplishing a task.
 Learners will work together on a team to
produce a quality product.
 Learners will develop interpersonal Skills such
as to cooperate with others, resolve conflict, and negotiate.
Methodology
The methodology of the activity will be learner–centered
approaches, identifying situations for role play, practice and
performance of role play and evaluation of students’
comprehension.
Outcome
The outcome of the activity is presenting data in an
organised way, practicing role-play, and writing a questionnaire
to be administered. Such tasks shall be helpful for them for
enhancing their writing skills, professional and technical. In this
process, the students shall be a part of the solution while putting
forth their issues.
Assessment
 Analysing process and the results
 Evaluation various communication skills of the
participants including

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the Solution
Phase of Language focus
In the phase of language focus, the participants shall be
discussing the specific features of their outcome, analyze it with
the help of her/ his group, and share it with other participants.
The participant should expect feedback on her/ his performance
at this stage of learning.
 In this stage, students shall be asked to analyze
the situation.
 The participants shall be asked to discuss their
own views on the whole process of learning.
 They shall be asked to focus on their
communication skills, interpersonal skills, writings skills,
speaking skills, and listening skills.
 It shall have both psychological and linguistics
functions. The instructor shall provide feedback to the students
regarding their tasks and performances.
Learning Objectives
 Learners will improve their communication
skills as how to speak so that others can understand.
 Learners will practice various soft skills such as
to listen actively, and to convey ideas in writing.
Methodology
The methodology of the activity would be critical
thinking, learner produced materials and community
involvement.
Outcome
The outcomes of the activity are improved ability to
initiate a talk and share thoughts, task realization, collaborative
learning, further exploitation of material for language and
feedback session.

Assessment
 The instructor shall be able to judge the attitude
of the participants by closely observing their behavior during the
whole process.
 The participants shall be judged by their
commitment and contribution to the task as both an individual as
well as a group.
 The instructor can have the video recording of
the while process which can later be shown to the participants
and can be an important tool for assessing the performance of the
students.
Such an activity shall develop the interpersonal skills of
students, as it would help to match the requirements of the fast
changing corporate industry. Such activities and learning
processes would blur the boundary between traditional classroom
teaching and unconventional method of learn and play- play and
learn. It would motivate the participants to interweave their
knowledge with the whole domain of their everyday experiences.
Conclusion
By adopting the method of TBL, imparting
education shall come out of the conventional classroom teaching.
Here the indoor class and the outer would merges into one and
provides a purposeful movement of the students towards
achieving a particular goal, objective, and outcome. It would
affect the students not only communication skills but also
interpersonal skills which is necessary for every student. By
using the TBL method, the teaching of interpersonal skills can be
integrated in the curriculum of an engineering course as part of
its learning objectives, teaching activities and assessment.
Works Cited
Andersson, Niclas. “Teaching Interpersonal Skills- The
Concept of Social Risk Analysis.” P. 15 January 2013.

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the Solution
<http://www.ibe.dtu.dk/upload/administrationen%20%2
0101/aus/cdio/c2.2%20niclas%20andersson.pdf>
Bowen, Tim. “Teaching Approaches: Task-Based
Learning.” np. 12 January 2013.
<http://www.onestopenglish.com/support/methodology/t
eaching-approaches/teaching-approaches-task-based-
learning/146502.article>
Killen, Roy. “Outcomes-Based Education: Principles
and Possibilities.” P. 12 January 2013.
<http://drjj.uitm.edu.my/DRJJ/CONFERENCE/UPSI/O
BEKillen.pdf>
Nunan, D. Designing Tasks for the Communicative
Classroom. Cambridge: Cambridge
University Press, 1989.
Ramana, K.Venkata and Parvathi V. “Interpersonal
Skills – A Pragmatic Approach to Promote
Multi-faceted Personality among Engineering Students
Employing Role Play as a Tool – A Report.” P. 14 January 2013.
<http://www.languageinindia.com/nov2012/ramanarolep
layfinal.pdf>
Skehan, P. A Cognitive Approach to Language
Learning. Oxford: Oxford University Press,
1998.
Williams, M. and Burden, R.L. Psychology for
Language Teachers: A Social Constructivist
Approach. Cambridge: Cambridge University
Press, 1997.
Willis, J. A Framework for Task-Based Learning. Ann
Arbor: Michigan University Press, 1996.

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