NEW DELHI, Jan 24 - Chief Justice of India SA Bobde on Friday said tax evasion is an injustice to fellow Indian citizens but arbitrary or excessive tax also results in social injustice by the government. His observation gains significance as it comes against the backdrop of the Union Budget for 2020-21 set to be unveiled on February 1.
In his address at at an event held to mark the 79th foundation ceremony of the Income Tax Appellate Tribunal, Chief Justice Bobde said imposition of excessive tax is also a kind of social injustice on the people.
�While tax evasion is a social injustice to fellow citizens, arbitrary or excessive tax also results in social injustice by a government.�
He insisted that the tax judiciary plays a very important role in resource mobilisation for the country and a speedy dispute resolution is considered a tax incentive.
Although, the top judge did not make any comment on the health of the economy, especially when the country is facing an economic slowdown in the backdrop of high inflation and a weakening rupee, he insisted that delays in administration of justice are of paramount concern, and this has led to the creation of tribunals.