History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v7.c96.s2.90

v7.c96.s2.90

²⁶⁵² Vide 'New Despotism' by Lord Chief Justice Hewart (Earnest Benn Ltd. London, 1929) p. 17 (a long passage from which is quoted by R. S W. Pollard in 'Conscience and liberty' (Allen and Unwin, London, 1940) Vide also 'Bureaucracy triumphant' by C. K. Allen (London, 1931). All these taxing enactments have created a high ladder of officers appointed by the executive. For example, under the Wealth Tax Act there is first the Wealth Tax Officer who decides what tax is payable, then there is an appeal to the Appellate Assistant Commissioner (Sec. 23), then there is a further appeal to the Appellate Tribunal (Sec. 24), then there can be a reference to the High Court on a point of law (Sec. 27-28) and finally an appeal to the Supreme Court (Sec 29). This is sheer harassment and practical denial of justice. After a private person has run to three different officers or official bodies then only the High Court comes in, if at all, and that too on a point of law It should be remembered that the wealth tax officer has often to determine the value of properties worth lakhs of rupees and on points of fact there are appeals only to the first officer's superiors and there is no provision for a probe of facts by a court or judicial officer independent of the executive. A similar procedure is provided in the Gift Tax, the Expenditure Tax and Estate Duty Tax.