I agree with his idea:
‘Much of litigations arise because of myriad exemption and deductions. If these are given a go-by and instead very low rates of taxes in direct taxation statutes introduced, there may hardly arise any controversy between the revenue and taxpayers’.
In fact the fiscal administration is indeed highly confused, more so every year some new ideas or some wrong ideas, or some ‘political advantageous ideas’ and the like when surfacing, the fiscal administration gets ‘over confused’ after all finance minister will not agree with earlier finance minister under so called ‘public new policy floated by the political party in the power’ mainly because ‘one-upmanship’ the new government wants to bring in, like ‘123 agreement’ by UPA, and now ‘GST’ by the BJP in power, for example.
Such ‘rigmaroles’ UPA failed to appreciate ‘ radio activity menace in nuclear power plants to be put, with the world experiences like - in the very USA, Germany, and Japan say a plenty on the ‘radio activity’ and in fact this if we need the Nuclear power plants in the name of ‘clean energy’ - liability of the Nation by way loans from world organizations running for decades on the national exchequer, is again charged on ‘Taxation’ ideas, that burden is straight transferred on ‘tax payers’, under so called fiscal policies, besides ‘monetary policies ‘ are charged – that means monetary policies run for ‘helicopter moneys’ plans sure method of reaching ‘inflations’ to ‘stagflation and so on is contributed by the so called fiscal policies in the name of OWH idea, ‘I buy civilization’ and the like so also ‘internet ‘ and so on.
In the similar way, we have ‘infrastructure developments’ like national high ways authority planning and constructing ‘high ways’ (not anyway comparable to Turnpikes of the USA, (we have to carry on major repairs, even during the construction of high ways due to sub standard works encouraged by politicians in power for ‘obvious reasons’ (tax payer has to carry the burden to meet such nefarious obligations, like the 2G scams and other scams too , normally every government is involved to appease the politicians in power, (again the taxpayer bears the burdens incessantly every year under new garbs, that also gets into so called ‘fiscal plans’ promoted and expressed in budgets like the one mainly here ‘annual; budgets.
Similarly, the examples are galore.
Obviously, uncontrollably diverted funds are met by tax payers – both direct and indirect – that obviously increases very big disparity between two classes – so called ‘rice’ and ‘wealthy’ and the really poor people; while ‘poor people’ number surges year after year (yoy), but politicians project they have done great things they had done they would do if re-elected to power also charges ‘taxation’- see Mr. Trump obviously didn’t pay taxes quite many years in the USA, today on a Republican ticket says, ‘ he would do great things; likewise our Indian politicians too; USA can afford the luxury but India cannot, our legal Acts just support these ‘untrustworthiness’ in the guise of governments under so called ‘fiscal policies’ those fiscal policies are supported by the statutes like taxation laws, rules framed by very perpetrators, as so called ‘law makers’; (when in trouble the very so called ‘perpetrators in the guise of law makers, during the UPA rule tried to ensure that the constitutional courts cannot try those law makers, thank God that law could not get passed, if passed, our constitutional courts would under so called ‘judicial restraint’ would have been passing order in favour of such so called statutes, as the Hon'ble constitutional courts would shy to handle ‘judicial review on such ‘untenable acts or statutes’, (that way only the so called schedule IX surfaced in the form of very first amendment to the constitution) (obviously the politicians in 1950s too indulged in such ‘theatrics’).
Therefore the taxation and laws have become more and more complicated, due to so called ‘judicial restraint’ ideas, (obviously a great support to the perpetrators of all wrongs in the garb of law makers, who got elected by clear defraud on the voters conscience , by so called free bees ideas, but that also survived, but the burden is again on all tax payers both direct and indirect taxes.
So things went on complicated, year over year by so called ‘fiscal budgets’ and the complications surfaced in the forms of sections in so many laws created by so called ‘law makers’, in a ‘gungho’ fashions’ year over year; in fact ‘law became a misused too in the hands of the so called law makers, in fact these law makers just shamelessly caused the breach of contract to the constitutional obligations to the ‘dejure’ citizens whose Art 5 position is just taken for granted, when the very fundamental rights got abridged drastically when Art 13 was drastically abridged by so called Constitutional amendments that way Constitutional amendments, getting some kind of constitution identity, that way so many amendments surfaced.
Can the courts say how they consciously permitted such ‘constitutional amendments’; certainly cannot, so they too face the problems day by day like the so called, NJAC Act, thank God , rightly anyway , rightly questioned and rightly declared ‘ultra vires’ by a sensible constitutional bench.
Therefore, our taxation policy is made ever cumbersome year over year; CAs act as per those in fact ‘illegal’ statutes , besides other statutes, so too our Advocacy community,
Nothing is so easy is the fact whence you bow to obvious lawmakers turned ‘perpetrators’ so long as the citizens really take on them directly, like some ‘recall’ or ‘referendum’ but these perpetrators would not allow ‘recalls’ or ‘referendums’ some tome to come; unless some Robert Sperre surface.
Macaulay rightly said, India indeed a rich country there poverty cannot interfere unless ‘we as British bring in our system of laws ‘so that we can cow down these ‘Indians.
See Bhutan Govt. is opening ‘law colleges’ obviously, not allowing the British Indian system of laws, but mostly every thing would get based on mediation and conciliation, a time tested method of running a state.
Nothing in India is simple, as India is infested with all kinds of perpetrators just to earn money in what all illegal way possible.