Report No. 57
Chapter 6
Amendments in The Law
6.1. Introduction.-
Having dealt with the present position, we propose in this Chapter to consider the amendments needed in the law.
6.2. It would appear that the various statutory provisions that have been enacted so far achieve the objects of checking tax evasion1 and checking frauds on private creditors2. If these provisions do not succeed, that may be mainly due to reasons other than defects in the law.
1. As to tax evasion, see Chapter 5, para. 5.2, supra.
2. Chapter 4, supra.