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OverviewThis book presents a detailed analysis of what the author describes as the systematic failure of the customs and excise tax administration in India, under which vast discretionary authority vests in the hands of the executive through the powers of delegated legislation. The book examines the resulting inhibitory effect on the economic reforms process, on the functioning of the economy itself, and on the constitutional rights of citizens. It shows how discretionary powers are exercised by officials and studies the relevant organizational set up, disputes and dispute resolution, and the judicial attitude towards the administrative process in tax proceedings. The author's argument is that at this stage, delegated powers cannot be wished away, but that remedial measures must be found to 'control the new despotism found in administrative authorities today'. The book goes on to analyse the major reasons for the dysfunction of the system in India. It suggests a system of Alternate Law Judges for the fair and effective resolution of taxation disputes. Full Product DetailsAuthor: P. V. Jois , P V JoisPublisher: Oxford University Press Imprint: Oxford University Press Dimensions: Width: 14.60cm , Height: 2.80cm , Length: 22.70cm Weight: 0.603kg ISBN: 9780195694413ISBN 10: 0195694414 Pages: 450 Publication Date: 04 June 2009 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Out of stock  The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available. Table of ContentsPreface ; 1. The Development of the Customs and Excise System ; 2. Administrative Process in Tax Proceedings: An Overview ; 3. Taxation and the Structure of Power ; 4. Administrative Intricacies in Assessment Proceedings ; 5. A Case study through the eyes of CAG ; 6. Administrative Justice ; 7. Alternate Law Judges (ALJ): A Comparative Study ; 8. Administrative Tribunals and Discretionary Justice: Reasons and Reasonableness ; 9. Judicial Attitude towards Administrative Process ; 10. Factors Impacting Judicial Attitude towards Administrative Process ; 11. Doctrine of Unjust Enrichment ; 12. Conclusions ; Select BibliographyReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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