Delhi Chief Minister Arvind Kejriwal on Monday said his government was planning to implement a transparent system to award or punish bureaucrats."The Delhi government is planning to implement a transparent system of awards and punishments for the bureaucracy," said Kejriwal, also the chief of the Aam Aadmi Party. "To begin with, the government intends to open up the positions of VAT and excise commissioners by advertising them and incumbents are eligible to apply.""All applicants will be required to present a blueprint for improvement in tax collections through persuasive and positive measures," he said.He was addressing a seminar on the eve of the Civil Services Day.