TY  - GEN
AU  - PRANATHARTHY, RAVINDRAN
TI  - Penalizing misfortunes: Draconian penal codes in indirect tax laws- The case for reform
PY  - 2013///
KW  - TAXATION
N2  - In this case only an ilustrative list of such legal provisions going erserk against honest tax payers who may be in finacial plight not of their fault. In our country there has been a debate on curbing black money and corruption as well as in ensuring universal adherence to the rule of law by politicians and civil servants alike
ER  -