Publication date

जन, 1999

Details

Report submitted to the Government of Orissa.

Authors

Tapas K. Sen

Abstract

This study is an exhaustive scrutiny of the present system that includes rate structure, valuation, evasion of duty, administrative structure, collection of tax, administrative organisation, interface with other departments and legal considerations. Experience of other states and inter-state comparisons are used where required. The report recommends substantial reduction in rates of stamp duty for efficiency reasons as well as to contain tax evasion, and a series of administrative measures to modernise an essentially unchanged system of several decades in line with changed circumstances. It also recommends substantial changes in the relevant Act to control widespread evasion through under-valuation and avoidance of tax through legal loopholes.

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