000			01270nam a2200193Ia 4500
003			OSt
005			20240330165801.0
008			170717s1994 xx 000 0 und d
040			_cnls
100			_aArvind Kamath K
245			_aCheck Post as a Device of Tax Administration: _bA Critical Study of the Establishment and Working of Check Posts Under the Karnataka Sales Tax Act, 1957
260			_aBangalore _bNLSIU _c1994
300			_a169p
505			_aCONTENTS 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.
650			_aEstablishment of Check Posts _aImposition of Penalties _aPrevention of Tax Evasion _aSttutory Obligations on Transporters
700			_aDr. N R Madhava Menon - Guide
856			_uhttp://opac.nls.ac.in:8081/xmlui/handle/123456789/1452
942			_2ddc _cDIS
999			_c110213 _d110213