World without TIME

Suppose that TIME is a man created entity. If so can the world as we see it can exist?
One causality will be constant velocity. We cannot use light beams to measure distance. So how are we going to measure distance?
Take the case of set of balls spread on the floor and an observer with a measuring tape starts to make a map of the placement of the balls. If the balls ate still he can measure by taking his own time, and will be able to make a complete map after some time.
But the problem starts when the balls are given movement. He can measure the first two balls, but when he measure the next two the position of the first two has changed. Therefor he will never be able to get some sort of a picture.
Suppose he can do measurement at infinite speed he may be able to do it. This means, the velocity of balls should be very small compared to the velocity of the observer. Well when velocity comes into the scene time will also creep in. Then our measurements are not done without the help of time.

Is it then if there is no time there is no distance?

If the balls are moving it will be impossible for a single observer to map all the balls. But suppose that there are multiple observers placed very near to balls(say observers are few compared to balls) each observer will be able to make a small map of the balls near him. When we make a composite map out of all these small maps we can construct a responsible map, accurate enough to the real situation. Threes way multiple observers can can make world picture without time. Flow of time will be collection of these maps.

This system of multiple observers making a record of the physical world can be compared with, multiple nodes of a bitcoin network authenticating transactions done by multiple persons. It's blockchain technology will fix the history. That is after more and more transactions increase the block height, validity of the transaction is confirmed.

The effects like time reversal and symmetry breaking in time, in quantum theory can be compared to temporary forking in blockchains. For short intervals time is not fixed.

Existence of true randomness is evidence that TIME is not real. Randomness of radioactive decay can be treated as truly random. If TIME is a physical quantity and has qualities we believe it has, nothing random can exist, everything is orderly, nothing can be out of please. Main qualities of time is uniform flow and having cyclic events where there exists cyclic events in such a way if it is possible to put one set of events in a different set of events, it is possible to do so in such events that occur next, or after.

That the premise "if time is created by biological beings and it's unreal" someone can ask "what about astronomical phenomena like an exploding star, before exploding the star was together after explosion it is a distribution, therefore there is a shift, a uniform shift, this is proof of time". Well the answer to this is: there exists motion, change without that, not only time, the very existence of anything is not possible. But we-biological beings give meaning of time. How do we know that the star was together before exploding? An observer has taken a photograph, mental or otherwise.without this memory we cannot judge before and after.  Therefore we created before and after.

Causality

1. What is distance between two?
2. What is change?
3. What causes change?
4. What is before and after?
5. Why cause is before and effect is after?
5.1 it is because we defines so.
5.2 what happens if we define other way round?
5.2.1 Time will flow backwards.
5.2.2 EM theory works both way round?
5.2.3 Quantum tunneling effect.

What is TIME

Time exists because clocks exist.

A clock can be defined as: when there exists two (or more) mechanisms (or systems) that produce specific identifiable results in such a way, where one mechanism always produce exact specific number of results when the other mechanism produce one result.

Spin, it's an integral part of the concept of time. When something spins recurrence of a state takes place.most mechanical clocks are made from this principal.

But you easily forget that without memory there is no way to identify spin or any other repetitive event. We need to memorize the original position, then there should be a system to compare the present, repeated system with the original. Then there should be a counter to identify how many times the event is repeated. Then there should be a logical system to assume if there is no outside interference that repetition will carry on indefinitely or reasonable enough duration so that we can say it is a continued occurrence. This shows the high degree of logic necessary to identify a repeated event.

It is the same for electromagnetic oscillator, or even the cesium clock. Similarly it is the same for a pulsar, star that rotate and produce an exact frequency. Without an observer how do you know it has the same frequency? The argument is the same for earth rotating on itself or travels around the sun and moon rotating around earth.

Without logic and thinking of man no clock can be made.

These mechanisms can be natural or man made.

Since there exists natural such mechanisms we assume that TIME is a natural phenomena.

There are almost infinite (or near to infinite) number of natural phenomena. Out of the universe set of phenomena we identify a specific subset, and define time.

Therefore TIME is a phenomena created by man.

Man is capable of even creating systems that have phenomena which is slightly different but analogous to TIME, and have some characteristics of TIME. One such is the blockchain in cryptocurrency. When transactions are accepted and included in a blockchain there is no way to change it. It is fixed, like we cannot change what happen in the past. Like chronology or the epoch of time, blockchain fix the history of transactions.

Change is a universal fact. But not flow of change. The flow is a man made concept to keep track of change.

Time has two properties. Sometimes we confuse and use these two interchangeably. One is the recurring event the other is the flow of time. These two are independent. Clock, has two parts one a repeater and then a counter. So to be a clock we needs to take flow also into account.

The two properties of time, can be shown by different phenomena. Time needs an event that repeats. The pendulum swings. The quarts crystal makes electromagnetic circuit flow electrons alternatively.

Then flow of time do not need a repetitive event. It has past, present and future. It is a record keeping process.

Peculiarly this flow always needs an observer. Without observer no flow. The flow may record evidence of events without human observer. Good example is  fossil records. past history is recorded in it.

What is TIME 2

Time exists because clocks exist.

A clock can be defined as: when there exists two (or more) mechanisms (or systems) that produce specific identifiable results in such a way, where one mechanism always produce exact specific number of results when the other mechanism produce one result.

Spin, it's an integral part of the concept of time. When something spins recurrence of a state takes place.most mechanical clocks are made from this principal.

But you easily forget that without memory there is no way to identify spin or any other repetitive event. We need to memorize the original position, then there should be a system to compare the present, repeated system with the original. Then there should be a counter to identify how many times the event is repeated. Then there should be a logical system to assume if there is no outside interference that repetition will carry on indefinitely or reasonable enough duration so that we can say it is a continued occurrence. This shows the high degree of logic necessary to identify a repeated event.

It is the same for electromagnetic oscillator, or even the cesium clock. Similarly it is the same for a pulsar, star that rotate and produce an exact frequency. Without an observer how do you know it has the same frequency? The argument is the same for earth rotating on itself or travels around the sun and moon rotating around earth.

Without logic and thinking of man no clock can be made.

These mechanisms can be natural or man made.

Since there exists natural such mechanisms we assume that TIME is a natural phenomena.

There are almost infinite (or near to infinite) number of natural phenomena. Out of the universe set of phenomena we identify a specific subset, and define time.

Therefore TIME is a phenomena created by man.

Man is capable of even creating systems that have phenomena which is slightly different but analogous to TIME, and have some characteristics of TIME. One such is the blockchain in cryptocurrency. When transactions are accepted and included in a blockchain there is no way to change it. It is fixed, like we cannot change what happen in the past. Like chronology or the epoch of time, blockchain fix the history of transactions.

Change is a universal fact. But not flow of change. The flow is a man made concept to keep track of change.

Time has two properties. Sometimes we confuse and use these two interchangeably. One is the recurring event the other is the flow of time. These two are independent. Clock, has two parts one a repeater and then a counter. So to be a clock we needs to take flow also into account.

The two properties of time, can be shown by different phenomena. Time needs an event that repeats. The pendulum swings. The quarts crystal makes electromagnetic circuit flow electrons alternatively.

Then flow of time do not need a repetitive event. It has past, present and future. It is a record keeping process.

Peculiarly this flow always needs an observer. Without observer no flow. The flow may record evidence of events without human observer. Good example is  fossil records. past history is recorded in it.

Reason for traveling clocks to run slower is, there is a difference between it and a stationary clock. The reason for the twin paradox is we think there is an observer inside a traveling clock. Which cannot be.

Spin Universe

All of the universe can be represented by data. Every object, every elementary particle, that means everything can be represented by data. All data can be represented by bits. All bits can be represented by spin. Spin has only two values, up or down, bits have one or zero.

Religion and constitution of Sri Lanka

There is a big debate to have Buddhism as foremost position as religion in Sri Lanka constitution.
I think those who want to give prominence to religion, ethnicity, race, cast etc. Want to forget poverty of the masses. They don't care about poor as long as their narrow nationalist ideas prevail. There is evidence to show countries with nationalistic ideas has not prosper. I the other hand prosperous countries have distance these ideas long ago. This can be seen even in specific cities of a country. Development is hampered in nationalistic biased cities.

So constitution should not have religion. Countries should be secular. More educated are the masses, countries becomes secular. So religions are short lived. But on the other hand everyone dies. So people will always seek religion for refugee.

There is a way for state not to get involved in Buddhism, but for it to thrive independently. (But it can also create a monster that can grow beyond expectations). May be, some know about this, and don't what it. But the public should know the possibility.

Money is power. Same is for religion. It can be seen in Christianity. Pope and Vatican control most of its affairs.  There is corruption but it is controlled.

In Buddhist Sri Lanka all corruption is uncontrollable. The reason is government is doing everything. Even all monetary donations by devotees goes to the government treasury. Then all the asserts of the temples land and business are theoretically managed by the state. This is because our constitution has foremost position for Buddhism. That is in theory, but everyone knows what happens, they lament but does nothing. Like in all other sectors corruption is everywhere in managing Buddhism. The politicians, the government officials and monks steal. The reason is public has given authority to them, to do it. We need to peal out whenever we can sections from government control. That is the only way to stop corruption.

Create an autonomous body for Buddhism by law. Give it to control and manage all religious assets and donations by public. Have a Supreme board like body to create delegated legislation. This board can be compromised by Maha Sanga of nikayas. They can employ lawyers,  accountants and auditors.

With this method corruption will be greatly reduced. Also the Maha Sanga will have the control to check on rouge monks.

We will have a secular state and everyone except the corrupt will be happy.

Sri Lanka new Income Tax

Note on Assessments under the New Tax Bill

Section 163 of the old Act gives power to the assessor to issue assessments. Assessor can accept or reject the return. Assessor is empowered to estimate the income of the taxpayer. Assessor can issue additional assessments. In the old Act an assessment is a change and a demand to the taxpayer.

The word assessment, is used in the new bill in a different context, it is used here to identify the action of contifying the quantum of tax payable by a taxpayer.

In the new bill there are four types of assessments. Self assessment, default assessment, advance assessment and amended or additional assessment.

Self Assessment: Submiting of a completed tax return. When a tax return is filled this will be the Original Assessment.

Default Assessment: Taxpayer failed to submit a tax return. Commissioner General issues an assessment.

Advance Assessment: Assessment issued before filling of a return. This type was non-existent in the existing Act, accept in the case when a person is about to leave the country.

Amended or Additional Assessments: This is when changes need to be made to the above three assessments. What is notable here is section 135(1)(b) is there to rectify very evident mistakes of the return. Commissioner General need evidence to assess, a hunch is not sufficient. Under the present Act assessments can be issued on hunches or if a reason can be given - which is very different from having evidence.
"Your gross profit is not sufficient", "declared income insufficient", may be reasons to reject a return but those are not evidence, to issue an additional assessment. Suppose evidence is available with the Commissioner General of an undisclosed asset, this can be a reason for a blanket assessment, under the present Act and onus of proving it wrong will rest on the taxpayer, but it is not evidence that income declared in the return is wrong, there can be other reasons. Commissioner General will need to call further returns from taxpayer and arrive at a definite conclusion, with evidence, that the undisclosed asset was acquired by undisclosed income not declared in the return. Having material evidence goes beyond having a reason.

More work for the Inland Revenue and less headaches for the taxpayer. When the system is loose taxpayers will suffer in the hands of tax officials, resulting lucrative business for tax consultants.

The difference between gross neglect and simple negligent can be can be explained like this. An accounting error in the tax return by a lay person compared to the same mistake made in a company tax return by the professional account, responsible to fill it.
Willful neglect is when an error is made in a tax return purposely knowing well that wrong entry is being made.

This way issuing an assessment under 135(2)(a) will be extremely difficult. Inland Revenue needs to do lot of work before assessing, no loose assessments in the future. Further, currently when a return is rejected, the onus of proving it  correct rests on the taxpayer-to help the taxpayer, reasons for rejecting the return will be given by the Assessor. With the current bill Inland Revenue will have to prove, fraud, gross or willful neglect.

There is a logic behind drafting the act in these lines. Sri Lanka never moved genuinely from official assessment system to self-assessment. All along the provisions to impose assessments was included in our tax statutes. But collection of tax from this is a mere 3 percent or even lower. The officers manage to fudge the system by forcing tax payers to agree even self assessed, as charge payments. Inland Revenue officers have became arrogant in issuing assessments, this made most of the willing taxpayers shy in becoming registered in the system. I know personally a case where a person willing to pay tax on rent income was asked to produce the rent agreemvent instead of accepting payment.

Excessive workload of tax officials will be greatly reduced when they do not need to check, each and every tax return. 135(2)(a) -fraud or gross or willful neglect, is sufficient to prevent largescale tax evasion. Section 135(1) is sufficient to rectify mistakes in the return. Inland Revenue should concentrate on self assessment and help taxpayers filling the return correctly, instead of finding mistakes after the return is submitted. There will be defiantly an increased tax collection.
Public, specially Sri Lankans  detest going to police, courts and Inland Revenue, for good reasons. The new bill has greatly reduce official powers of inland revenue officers in summoning taxpayers at will for interviews.
Section 106(13) of the Inland Revenue Act empowers the assessor to summon the taxpayer for an interview to scrutinize his income. This inconvenience the taxpayer greatly. He has to put leave, find transport, find parking and pay for the consultant- most of time more than the tax due.
However section 106(14) where commissioner general can summon a person is retained in the new bill by section 123(1). By this section commissioner general can summon a taxpayer, but the difference is the notice will specify the subject matter and examination is limited to that subject matter.
Even in a hearing of an appeal taxpayer harassment and cost is made minimal.
In the old Act under section 163(7)  "..inquiry to be made by an Assessor..", where taxpayer needs to be present and needs to have a paid consultant. Then section 163(9) "Every appellant shall attend before the Commissioner General... In person or by authorised representative...If he considers that personal attendance of the appellant is necessary for the determination of the appeal, require the appellant shall attend in person...If the appellant or the authorised representative fails to attend...may dismiss the appeal"
In the new bill - wording here is not appeal but "administrative review", the Commissioner General and Assessor hearing is brought together, section 139(5)"The Commissioner General shall consider the taxpayers request and notify the taxpayer in writing..". However the taxpayer is given the option to give evidence to support the appeal, section 139(7)"Where the Commissioner General hears the evidence of a taxpayer or any other person...". The taxpayer need not be present in Inland Revenue for the appeal, his written request is sufficient.
Section 140 allows to appeal to the Tax Appeals Commission against the administrative review. Section 140(4) can compel taxpayer to provide security for payment of tax. If this override compulsory 25% security of section 7 of Tax Appeals Commission Act, this also will lessen the taxpayer burden.
Though section 141 of the bill states that the burden of proof rests with the taxpayer, this will mostly apply to default assessments issued because taxpayer fails to submit the return. (Therefore it is very advantageous for taxpayers to submit their returns in time). In all other cases onus will first rest with the Commissioner General to provide proof of evidence.
Instead of objecting the inland revenue officers should work hard to find new methods to tackle gross evasion, new workflows, methods of reporting their efforts in combating revenue leakages. We need to go forward with the new world order, or perish, like other systems of Sri Lanka.

Lal Silva - former Senior Deputy Commissioner General