While working in the indirect taxation department the author noticed organized evasion of taxes by anti social elements. They were ignored for self interests by the higher ups. Blames were put on small officers and wrongs were committed on them. These officers were made the sacrificial goat. Bureaucrats liked to maintain the status quo and a superficial administration, protecting powerful lobbies. He fought such static atmosphere in the system and was on the verge of collapse unable to maintain the balances of life which he never forgot. He survived by writing this book to vent his feelings. While writing the book, the author did not know the final outcome of his struggle but decided to put it on the as it came by. Some astonishing and unknown facts about the sidelined but important administration.
Siba P Sarmah was a government employee, who did his masters in economics. He worked for a few years in an institute for skill and entrepreneurship development for small-scale Industries under the Ministry of Industries, Government of India. Later, he Joined the Government of Assam, in the Indirect taxation department, continuing his work with entrepreneurs and businesses. His birthplace was in Gohpur, Assam, a renowned place of freedom movement of Assam where in 1942 Kanaklata a seventeen-year-old girl was martyred along with Mukunda Kakati for trying to hoist the Indian National flag in the Gohpur Police station. The police station which was frequently visited by him in his childhood had a deep impact on his mind for all these years. For his school education, he lived in the hostel in Sainik School Goalpara in western Assam. Hostel life was where discipline and righteousness were inculcated in him. He therefore tried to imbibe such values in his professional life, which are outlined in the book and yet, he was unsuccessful due to the systems and the society we live in. In this book, he has outlined his fight against injustice in the government systems and left it to the reader to ponder upon and reflect on the same.