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Title: Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal
Researcher: Kaur, Kulwinder
Guide(s): Singh, Ravi Karan
Keywords: Law
Direct and Indirect taxes
Administrative authorities
Upload Date: 10-Oct-2011
University: Punjabi University
Completed Date: 26/09/10
Abstract: Direct and Indirect taxes are the principle sources of revenue for Government of India. Indirect taxes of Central Government are Customs, Central Excise and Service Tax.The human tendency not to pay or pay as much less as possible or recover as much possible results in litigation. To lessen the burden of courts, CESTAT (Customs Excise and Service Tax Appellate Tribunal) earlier CEGAT was also established for these purposes in the year 1982. Appeal against the orders of the Commissioner and Commissioner (Appeals) is available to CESTAT. Provisions are available for appeal, review, revision and reference to High court/ Supreme Court in limited cases on certain legal issues. Despite of all of them a common writ jurisdiction of High Courts and Supreme Court is also available under the Constitution of India, in addition of Special Leave Petition in Supreme Court irrespective of any provision of Acts of Indirect taxes. It has been found that many provisions have been provided in these statutes for giving exemplary punishment to the tax evaders to act as deterrent. One such provision is confiscation of the goods and prosecution of the accused simultaneously. The courts have significant role in the administration of justice in this field. There are specific provisions of appeals before hon’ble High Courts and hon’ble Supreme Court of India against the orders of CESTAT in specific cases. Special writ jurisdictions of both these courts have been provided in the Constitution of India, which can be invoked in special circumstances. Major shortcomings noticed are lack of judicial knowledge, scanty regard to the process of justice, willful neglect of dispensation of true justice owing to lack of confidence, arrogance, corruption, no proper representation from the side of department in the process of adjudication as well as at the time of appeal, etc. Members of CESTAT are mostly retired officers or retired justice of either High Court or the Supreme Court. The departmental proceedings must be represented from the government side by the qualified legal officers.
Pagination: 275p.
Appears in Departments:Department of Law

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01_title.pdfAttached File941.63 kBAdobe PDFView/Open
02_certificate.pdf259.07 kBAdobe PDFView/Open
03_declaration.pdf259.06 kBAdobe PDFView/Open
04_dedication.pdf653.62 kBAdobe PDFView/Open
05_abstract.pdf140.94 kBAdobe PDFView/Open
06_contents.pdf31.63 kBAdobe PDFView/Open
07_acknowledgements.pdf20.55 kBAdobe PDFView/Open
08_preface.pdf181.03 kBAdobe PDFView/Open
09_list of cases.pdf24.05 kBAdobe PDFView/Open
10_chapter 1.pdf220.24 kBAdobe PDFView/Open
11_chapter 2.pdf214.31 kBAdobe PDFView/Open
12_chapter 3.pdf291.85 kBAdobe PDFView/Open
13_chapter 4.pdf265.64 kBAdobe PDFView/Open
14_chapter 5.pdf331.44 kBAdobe PDFView/Open
15_chapter 6.pdf396.55 kBAdobe PDFView/Open
16_chapter 7.pdf245.76 kBAdobe PDFView/Open
17_bibliography.pdf72.72 kBAdobe PDFView/Open
18_abbreviations.pdf12.91 kBAdobe PDFView/Open
19_annexure.pdf31.26 kBAdobe PDFView/Open

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