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by
Dr Vinay Kumar Singh
Additional Director (Faculty),
NATIONAL ACADEMY OF DIRECT
TAXES, NAGPUR
N.A.D.T., Nagpur
APRIL, 2009
1
1
LAW
tax
tax.
.
2
LEGISLATURE
OF INDIA
POLICY
LAW
GOAL
ADMINISTRATION
CITIZENS OF
INDIA
Elections
Intension of legislature
STATUTE
-Collection of revenue for
PUBLIC GOODS
-Redistribution of income
-Behaviour modification

-EQUITY
-NEUTRALITY
-EFFICIENCY
-PREDICTABILITY
-ADEQUACY

-Standard text
-Conveys intention

of legislature to
Administrators &
compliers

-RULES
-PROCEDURE
-CONVENTIONS

M.O.F.
C.B.D.T.
C.C.s I.T.
C.s I.T.
Addl./Jt.C.s I.T.
Asstt/Dep. Cs
I.T.
I.T.O.s
I.T.I.s
S.C. / H.C.
Interpretation of
intention of legislature
C.s I.T. (Appeal)
Voluntary
compliance
CASE
LAWS
ORDERS
I.T.A.T.
\u2022Law is made by the
representatives of the citizens
\u2022All public servants work for the
citizens of the country
\u2022Executive has the responsibility
of ensuring compliance of the
Law
\u2022Income tax authorities are
QUASI-JUDICIAL in nature
\u2022While exercising this

responsibility, and while dealing
with citizens, they must follow
the basic principles of natural
justice:

\u2013APPRECIATION OF EVIDENCE
\u2013OPPORTUNITY OF BEING
HEARD
\u2013SPEAKING ORDER
3
tax
tax.
.
LEGISLAT
URE
JUDICIA
RY
EXECUTIV
E
JUSTICE
of 00

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