TIOL-DDT 1606 · Wednesday, 11 May 2011 · story 4 of 6

Judicial Indiscipline in Tax Matters - Needs to be curbed

GENERALLY Revenue officers have only contempt for the judiciary and will never spare an opportunity to flout orders of higher judiciary with impunity. It is very rarely that an officer gets punished for disobeying, misinterpreting and sitting in judgement over the decisions of higher courts.

We should respect the Supreme Court – not because they are always right – but because it is the highest Court. Even retrospective legislation, to frustrate Supreme Court orders, is a judicially sanctioned contempt.

We should have a system wherein the bureaucracy or lower level judiciary should never dare to question or disobey orders of higher judiciary. Babus who go out of the way to disobey higher judiciary orders should be given a one way ticket to the gaol.