ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Taxation and the Rule of Law

As necessary as the power of taxation is to the functioning of a proper government, constitutionalism and the rule of law require that the government’s powers to levy and collect tax should be governed by the letter of the law. Judicial oversight is supposed to ensure that the government follows the mandate of the law in revenue collection. However, the Supreme Court’s record on this matter has been less than salutary, its problematic approach, perhaps, reflected best in Mafatlal Industries Ltd v Union of India.



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Updated On : 18th Feb, 2019

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