0
17 years of experience17 years of Excellence
SUBJECTS
ADV. SEARCH
Indian Books on Discounts
  Customs & Excise Laws and Administrative Justice : The Dynamics of Indirect Taxation and State Power in India
 

Customs & Excise Laws And Administrative Justice : The Dynamics Of Indirect Taxation And State Power In India

by P.V. Jois

  Price : Rs 850.00
  Your Price : Rs 765.00
Discount
10
Out of Stock
  Just as India’s economy has grown phenomenally in recent decades, so have the central government’s revenues. From merely Rs 10,000 crores in the 1960s, gross revenues have gone up to about Rs 700,000 crores today. Customs and excise contribute almost half of the total. Behind this positive picture, however, are fundamental problems in commodity tax administration that threaten the country’s economic health and encroach upon the constitutional rights of citizens.

P.V. Jois, a lawyer with almost half a century of experience in the field of customs and excise laws, subjects the Indian system of commodity taxation to a sustained critical analysis. He argues that most of the problems and unnecessary complexity prevalent today are the result of excessive delegation of authority through subordinate legislation. Such legislation effectively gives revenue officials powers to prescribe rates of duty leviable and also to classify and value goods. Delegation of authority and flexibility in the hands of civil servants are appropriate in a modern economy. However, effective control over the exercise of discretionary power by the executive is essential. The author contends that in India such control is lacking.

This unique volume explores the entire tax administration process and explains the issues that arise during assessment procedures and appeals. It examines the attitude of parliament, the judiciary, and other institutions including the Comptroller and Accountant-General. It considers all major decisions of the Indian Supreme Court, as well as those of courts abroad, and critically analyses the applicability of the doctrines of unjust enrichment and of promissory estoppel. It also suggests ways to improve the system.
ISBN - 978019569413
 


Credit Cards
Payment accepted by All Major Credit and Debit Cards, Net Banking, Cash Cards, Paytm, UPI, Paypal. Our payment gateways are 100% secure.
Check Delivery
Books of Similar Interest
10%
Civil Court Manual (Central Acts with important Rules); Constitution of India–Consumer Protection Act 1986 to Contract Act 1872 ; Vol 14
by MLJ
18%
International Human Rights Law
by Olivier De Schutter
10%
Commentary on The Protection of Women from Domestic Violence Act
by Dr J N Barowalia & Abhishek Barowalia
10%
Textbook on Law of Contract
by Dr H K Saharay
12%
Companies Act (Paperback Edition)
by NA
Best Book Mart
Support

Call Us Phone : +91-9266663909
Email Us Email : support [at] bestbookmart.com
Working Hours Timing : 10:00 AM to 6:00 PM (Mon-Fri)
Powered By
CCAvenue
SSL Protection