ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Power-Irrelevant Exhortations

collections, The Central Board of Direct Taxes too, as the Comptroller's Report for 1982-83 mentions, "in their instructions dated August 1975 viewed recurrence of this practice of irregular collections with extreme displeasure". But yet over a decade later the practice continues unchecked. Nothing different ought perhaps to be even expected given the Finance Ministry's attitude. The Comptroller's Report concludes its observations on irregular collections with the remark 'The Ministry of Finance have accepted the mistake and stated that the amount paid in by the assessees having been refunded, no remedial action was called for".

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