Report No. 61

6.21. Adequacy of law a desideratum.-

No doubt, the absence of an effective penal provision would be deplorable, "both because 'the courts are reluctantly compelled to allow dishonesty to go unpunished and because of the serious waste of judicial time involved in the discussion of futile legal subtleties1." But, as stated above, the law is adequate in India to deal with deception as to tax.

1. Note in (1955) 72 Law quarterly Review 183, quoted by Lord Goddard, C.J. in Russell v. Smith, (1957) 2 All ER 796 (797).

6.21A. Provision in State Laws.-

As a matter of fact, many State Acts relating to Sales tax also contain provisions relating to punishment for overcharging tax; and this provision in the State Acts would be attracted, in respect of over-charging under the Central Sales Tax Act, by virtue of the general provision in section 9(2) of the Central Act-particularly because it is now proposed to add the word "offences1" in section 9(2).

1. See discussion relating to section 9, Central Sales Tax Act.