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This book explains the extent, limit and content of the power of an executive authority which has to be exercised judicially, fairly, justly, and according to the rule of laws, i.e. rule of reason, rule against arbitrariness and discrimination, rules of fair play and natural justice. it explains such concepts are judicial reviews, jurisdiction, discretionary powers, and doctrines such as natural justice, legitimate expectation, promissory estoppels and burden of proof with the help of the decisions of the Indian and foreign courts. This is done by taking income-tax statute as the base.
The book contain 27 chapters. Some of the topics comprehensively discussed are the following : -
Administrative proceeding - judicial and administrative function of state
Judicial review
Judicial decisions
Legislative actions
Administrative discretion
General Principles
Discretionary powers of the tax authorities
Jurisdiction
Powers of the tax authorities
Powers to decide
Powers to decide : Settlement Commission, Authority for Advanced Ruling and Appropriate Authority
Lack of - Nullity, illegality and irregularity
Tax Authories
Natural Justice
Fair play and fair hearing
Audi alteram Partem
Nemo Debet Esse Judex in propria cause
Speaking Order
Income- tax proceeding
Legitimate expectation
Promossory estoppel
Burden of proof
Review
ISBN No.:8174961577
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