<p>Chief Justice of India S A Bobde on Friday said the arbitrary or excessive tax resulted in social injustice by the government itself, though tax evasion by individuals was similarly unfair to fellow citizens.</p>.<p>In his speech here on the occasion of the 79th foundation day of the Income Tax Appellate Tribunal, the CJI stressd at a just and speedy dispute resolution by the judiciary, saying it is perceived as an incentive by the taxpayer. </p>.<p>He quoted the eminent jurist Nani Palkhivala, who once remarked that: the time has come for Parliament to enact some new legislation, say Prevention of Cruelty to Taxpayers Act, which should override all fiscal legislations.</p>.<p>"To tax collector, an efficient tax judiciary ensures that demands arising out of legitimate assessments, are not strangled in delayed litigation. While tax evasion is a social injustice to fellow citizens, arbitrary or excessive tax also results in social injustice by the government itself," he said. </p>.<p>The CJI once again emphasised the role of artificial intelligence in the judiciary, saying in view of the nature of the matters decided by the Tribunal, it can play a very significant role in docket management and decision making.</p>
<p>Chief Justice of India S A Bobde on Friday said the arbitrary or excessive tax resulted in social injustice by the government itself, though tax evasion by individuals was similarly unfair to fellow citizens.</p>.<p>In his speech here on the occasion of the 79th foundation day of the Income Tax Appellate Tribunal, the CJI stressd at a just and speedy dispute resolution by the judiciary, saying it is perceived as an incentive by the taxpayer. </p>.<p>He quoted the eminent jurist Nani Palkhivala, who once remarked that: the time has come for Parliament to enact some new legislation, say Prevention of Cruelty to Taxpayers Act, which should override all fiscal legislations.</p>.<p>"To tax collector, an efficient tax judiciary ensures that demands arising out of legitimate assessments, are not strangled in delayed litigation. While tax evasion is a social injustice to fellow citizens, arbitrary or excessive tax also results in social injustice by the government itself," he said. </p>.<p>The CJI once again emphasised the role of artificial intelligence in the judiciary, saying in view of the nature of the matters decided by the Tribunal, it can play a very significant role in docket management and decision making.</p>
