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Report No. 29

119. Addition of new provision.-As to the question of insertion of new provisions relating to evasion of tax, we do not think it proper to discuss that question in the abstract. Any specific recommendation must await specific proposals for amendment.

120. Points suggested in comments.-In one of the comments received by us, a suggestion has been made that the suppression of income, or suppression of information relating to sale and purchase, should be made an offence, either by including it in a Chapter in the Penal Code intended to deal with social and economic offences, or by inserting a new section 477B. The matter, however, seems to be amply covered by the provisions in the various enactments relating to taxation1, and a new provision does not appear to be called for.

1. See Appendix 2.

121. Avoidance how to be tackled.-Regarding "avoidance", it is obvious that the changes, if any, will have to be made not in the penal law but in the taxing enactments1. That is outside the scope of this Report.

1. Cf. Para. 99-100, supra.



Proposal to include certain Social and Economic Offences in the Indian Penal Code Back




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