ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Dissecting the Ayodhya Judgment

Judged by the opinion of the two judges who constituted the real, as distinguished from the ostensible, majority of the three-member special full bench of the Allahabad High Court, the 30 September 2010 verdict in the Babri masjid title suits qualifies, in every sense, to be described as the judicial equivalent of the Ram janmabhoomi movement, which has had a highly "creative" character. Religious imagination and fervour have served to make up for a deficit of rationality, logic and historical evidence, with clerics turning into historians and judges becoming clerics. A close examination of the judgment shows much of it stands on flimsy legal grounds, and it would hardly be tenable if not supported by some very specious reasoning.

Elasticity of Non-Corporate Income Tax in India

Elasticity of Non-Corporate Income Tax in India Anupam Gupta AMARESH BAGCHI and M Govinda Rao have written an interesting paper on a very important issue.1 If elasticity of non-corporate income tax was fairly high, greater reliance could be placed on non-corporate income tax for raising revenue and the question of equity in the tax incidence could be more easily dealt with. A low elasticity of income tax compels the exchequer to depend more on commodity taxes. A consumption lax is essentially regressive and the classification of goods into essential and luxury items remains controversial. A consumption tax is more likely to add to inflationary forces than an income tax. For all these and many mote reasons, one would consider worthwhile examination of the scope of raising the elasticity of non-corporate income tax, I am grateful to the authors for dealing with my earlier workon this problem at length. Their conclusion is different from mine. But I feel this difference arises from one's view about what 'he tax administration is likely to achieve in the future.

Proposals for a Smaller Public Sector

Proposals for a Smaller Public Sector Anupam Gupta Direct Taxes: Proposals for Reform edited by O P Vaish and Surekha Panandikar; Vikas Publishing House, New Delhi; pp 117 + xii, Rs 40.

Income Distribution, Tax Yield and Progression in Income Taxation

Income Distribution, Tax Yield and Progression in Income Taxation Anupam Gupta An analysis of the data on personal income-tax assessments, presented in the All-India Income-lax Revenue Statistics, shows that there is a direct relationship between the overall average rate of tax and the concentration of income among the taxpayers. The concentration of income among the assessees under personal income taxation in India showed a tendency to fall over the years 1957-52 to 1964-65, and this mainly explains the falling tendency of the overall rate of tax to fall over these years.
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