Indian Streams Research Journal

Volume : V, Issue : XI, December - 2015

“ PROCEDURE , LAW ON RECOVERY MECHANISM OF TAX ARREARS AND PUBLIC MONEY UNDER STATUTORY LAWS AND ITS IMPLICATIONS

Manju Bhatia, K. S Jambhulkar

DOI : 10.9780/22307850, By : Laxmi Book Publication

Abstract :

"While punishment, when ill-awarded under the influence of greed and anger or owing to ignorance, excites fury even among hermits and ascetics dwelling in forests, not to speak of householders" Let us hope that the law enforcing agencies/tax authorities will get at least some inspirations from the above of Arthashastra. This research paper focuses on the recovery mechanism adopted by law enforcement agencies /tax authorities for the recovery of tax arrears wherein high handed , arbitrary methods are used to recover taxes from the tax paying community.

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