New Delhi, Aug 13 : A high level Parliamentary panel has advised the government to include within provisions of cesses, a clause for their timely review through a sunset clause so that their discontinuation may be considered if their objectives have been achieved. The Public Accounts Committee (PAC) in its report on cesses and taxes, said that as the burden of taxes, cesses and levies eventually falls on the common man a review of cesses needs to be periodically undertaken, to determine the extent of achievement of the intended purpose by prescribing a specific timeframe. The panel also observed that since cesses are to be imposed for only specific purposes, the use of broad and general language for their imposition and collection may lead to discrepancies in utilisation of the proceeds. Impressing upon the need to ensure specificity, the committee is of the view that cesses should be levied for well defined purposes and for limited periods. It has also highlighted the recommendation made by the 13th finance commission that the Centre shall review the surcharges and cesses in order to reduce its share in the gross tax revenue. The panel led by leader of the Congress in Lok Sabha Adhir Ranjan Chowdhury, said that since each cess may require deliberations in respect of achievement of objectives of the cess as enshrined in the law, there is an urgent need for enhancing cooperation among all the agencies involved in finalisation of accounting procedure so that concerns and issues wherever arising, may be highlighted at an early stage and the same may be resolved promptly within a specific time frame. /IANS