Library Catalogue
Check post as a device of tax administration : a critical study of the establishment and working of check posts under the karnataka sales tax act, 1957
Publication details: BangaloreBangalore NLSIU 1994Description: 169 p. ; 25 cmSubject(s): Online resources:
Contents:
CONTENTS 1. INTRODUCTION; 2. PHILOSOPHY UNDERLYING THE ESTABLISHMENT OF CHECK POSTS; 3. CONSTITUTIONAL VALIDITY OF THE ESTABLISHMENT OF CHECK POSTS; 4. THE CONSTITUTION OF THE CHECK POSTS; 5. STATUTORY OBLIGATIONS ON TRANSPORTERS; 6. POWERS AND DUTIES OF THE CHECK POST OFFICERS; 7. MODUS OPERANDI IN TAX EVASION; 8. IMPOSITION OF PENALTIES; 9. PROSECUTION AND COMPOSITION OF OFFENCES; 10. APPEALS AND WRITS; 11. EFFICACY OF THE CHECK POSTS IN THE PREVENTION OF TAX EVASION; 12. CONCLUSION AND RECOMMENDATIONS; 13. APPENDICES.
| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
Dissertation
|
. | Not for loan | LLM014 |
CONTENTS 1. INTRODUCTION; 2. PHILOSOPHY UNDERLYING THE ESTABLISHMENT OF CHECK POSTS; 3. CONSTITUTIONAL VALIDITY OF THE ESTABLISHMENT OF CHECK POSTS; 4. THE CONSTITUTION OF THE CHECK POSTS; 5. STATUTORY OBLIGATIONS ON TRANSPORTERS; 6. POWERS AND DUTIES OF THE CHECK POST OFFICERS; 7. MODUS OPERANDI IN TAX EVASION; 8. IMPOSITION OF PENALTIES; 9. PROSECUTION AND COMPOSITION OF OFFENCES; 10. APPEALS AND WRITS; 11. EFFICACY OF THE CHECK POSTS IN THE PREVENTION OF TAX EVASION; 12. CONCLUSION AND RECOMMENDATIONS; 13. APPENDICES.