Customs and excise laws and administrative justice : The dynamics of indirect taxation and state power in India
by P. V. Jois.
- New Delhi : Oxford, 2009.
- 450 p.
Table of Contents: Chapter 1. The Development of the Customs and Excise System Chapter 2. Administrative Process in Tax Proceedings: An Overview Chapter 3. Taxation and the Structure of Power Chapter 4. Administrative Intricacies in Assessment Proceedings Chapter 5. Administrative Intricacies in Assessment Proceedings: A Case study through the eyes of CAG Chapter 6. The Administrative process and the role of Comptroller and Auditor-General Chapter 7. Administrative Justice and the collection of tax Chapter 8. Alternate Law Judges (ALJ): A Comparative Study Chapter 9. Discretionary Justice: Reasons and Reasonableness Chapter 10. Judicial Attitude towards Administrative Process Chapter 11. The Doctrine of Unjust Enrichment Chapter 12. The Doctrine of Promissory Estoppel and taxing Statutes Chapter 13. Conclusion Bibliography Index