.............................................................................................................................
Description
Taxation laws are statutory and their interpretation is the function of the courts. The 'interpretation' covers not merely the general approach to the problem but also the question of what materials (written or other) outside the statute itself may legitimately be used for the purpose of ascertaining the intent of the legislature. The book encompasses the history of taxation system of India both at the level of the Centre and States. It also covers:
• The Constitutional Scheme relating to Taxation in India.
• The Law-making process and the relevance of the reports of the Law Commission
of In dia and the reports of the Committees in the interpretation of tax laws.
• Structure of an Act and its parts and the relevance of parts of the Act in the
interpretation of tax laws.
• Different approaches to the interpretation of tax laws evolved, developed and
refined by the courts in U.K., Canada, Australia, USA and India.
• Subsidiary aids to interpretation as developed and applied in common law
jurisdiction.
• Tax Evasion, Tax Avoidance and Tax Mitigation.
.............................................................................................................................
Contents
1. Tax System in India
1.1 - The rule of law and Good Governance
1.2 - Observations of Justice Krishna lyer in Aluminium Corporation of
IndiaLtd v. Union of India
1.3 - Statutory interpretation is a difficult task
1.4 - Complexity in Taxation Statutes
1.5 - Tax Systems in India
1.6 - Service Tax
1.7 - Income-tax
1.8 - Other Taxes
1.9 - State Taxes
2. Constitutional Scheme Relating to Taxation
2.1 - What is "Tax"
2.2 - Tax and Fee
2.3 - Cess
2.4 - Competence to tax
2.5 - Tax on Income
2.6 - Surcharge
2.7 - Excise Duty on liquor
2.8 - Sales tax
2.9 - Interpretation of Legislative Entry
2.10 - Pith and Substance
2.11 - Retrospective Operation of Law
2.12 - Delegation of taxing power
2.13 - Limits on subordinate legislation
2.14 - Limitations on the taxing power
2.15 - Taxation law and article 14
3. Various Stages of Law-Making and Their Relevance as Aid to Interpretation
3.1 - Law Making Process
3. 2 - Relation between Policy and Drafting
3. 3 - Introduction of a Bill
3. 4 - Money Bill
3. 5 - Financial Bill
3. 6 - Finance Bill
3. 7 - Recommendation of President
3. 8 - Financial Memorandum
3. 9 - Other documents to accompany a Bill
3.10 - Genesis of a Bill
3.11 - Simplification and Rationalisation of Direct Taxes
3.12 - Reports of the Law Commission
3.13 - Statutory Interpretation and Reports of the Law Commission
3.14 - Reference of a Bill to the Parliamentary Committee
3.15 - Carew & Co. v. Union of India
3.16 - CWT v. Trustees Nizam's Religious Endowment Trust
3.17 - Sole Trustee, Loka Shikshana Trust v. CIT
3.18 - K.P. Verghese v.ITO
3.19 - Consolidated Coffee Ltd. v. Coffee Board, Bangalore
3.20 - Khandelwal Metal & Engg. Works v. Union of India
3.21 - Admissibility of the statement of Objects and Reasons
4. Structure of an Act
4.0 - General
4.1 - Title
4.2 - Preamble
4.3 - Interpretation or Definition clause
4.4 - Heading
4.5 - Marginal Notes
4.6 - Explanation
4.7 - Proviso
4.8 - Schedule
5. Different Approaches to Interpretation
5.1 - Basic Principles of Statutory Interpretation
5.2 - Principle of Interpretation
5.3 - Statutory Interpretation in United Kingdom
5.4 - Canada
5.5 - Australia
5.6 - United States of America
5.7 - India
5.8 - Approaches to statutory interpretation
6. Aids to Interpretation
6.1 - General
6.2 - General Presumptions
6.3 - Maxims
6.4 - Popular meaning
6.5 - Technical Meaning
6.6 - Internal Aids
6.7 - External Aids
7. Tax Evasion, Tax Avoidance and Tax Mitigation
7.1 - Tax Evasion and Tax Avoidance
7.2 - Tax Avoidance
7.3 - International Transaction
7.4 - United Kingdom
7.5 - Australia
7.6 - Canada
7.7 - New Zealand
7.8 - USA
7.9 - Tax mitigation
8. Miscellaneous
8.2 - Interpretation Act: Do we need to update the General Clauses Act, 1897
8.3 - Examples
8.4 - Mimansa rules of interpretation
8.5 - Legislation by Incorporation or Reference
Appendices
Appendix 1 - Interpretation Act, 2005
Appendix 2 - Interpretation Act, 1901
Appendix 3 - Interpretation Act, 1999
.............................................................................................................................
Author Details
Dr. K.N. Chaturvedi was born on 1st January, 1948 and obtained his degree in law from the University of Allahabad in 1967. He obtained his LL.M. from that University in 1971 and was Lecturer in the Department of Law, University of Allahabad from 1972 to 1976 and thereafter he joined the Law Department of the University of Kurukshetra and remained there till 1983. Dr. Chaturvedi did his doctoral work on Taxation of Charitable Trust: Perspective and Proposals for Reform in Indian Law' and obtained Ph.D. in 1990. In 2007 he was conferred the Status of the Alumnus Distinction at the Golden Jubilee Commemorative Special Convocation of the University of Kurukshetra.
............................................................................................................................. |
