In a good legal system the law makers [ parliament] are supposed to bring in laws which are simple fair and transparent. However year after year the budget for India [ 12 Lakh crores!!! is passed without discussion] The parlimentarians in general may not even be aware of taxes. More importantly how is the money used. Ou govt still has single netry book keeping which does not allow checks and balances to be built in. large amounts of monies spent- there is no check and leakage is accepted by one and all. Today law is being designed and tabled by the beureacrats supposedly in consultation with the tax payers. After it is promulgated some roll back done to satify those who are crying loud . what of the hapless citizen whose voice is not heard.

The VAT which was an imporvement over the sales tax is corruption ridden in all states across India. Normally the VAT laws are bordering on extortion. If there is a demand against a tax payer, the adjudicating officer [ quasi judicial] invariably passes order against where tax payer not willing to bribe. Then the appeal would be admitted only if 50% is paid upfront- bank guarantees are provided. This leads to frustration and the tax payer resorts to the easy way of greasing the palms of such terrotists with power to harass. Appellate authority is also the dept. officer. Are they accountable? No they can do anything with inpunity. In central taxes also corruption is quite high with relief for tax compliant coming only at 2nd appellate or Tribunal stage for most. The govt has a habit of appealling against all cases against it. [GOVERNMENT IS THE BIGGEST LITIGANT] FMs pay lip service to reforms and though there is a movement with good measure on and off, they continue to arm the executive to be able to be a nuisance value. The law evader [ those who do not even enter the mainstream are at times in partnership with the beareucrats] They are invariablly not harassed and the tax compliant gets the brunt of audit/ investigation and cumbersome procedures.

Decisions of the judiciary are immediately short circuited by passing retrospective amendments. Every year the budget exercise is a sham and does not address the major needs of India. At times the decisions ofthe judiciary are also suspect.

The tax payer the professionals along with the parliamentarians should be darfting the law. The executive is only an administrator and should be only that. The executive should also be accountable for his action. Ater all he is a service provider.