Examines the illegality of composite show cause notices covering multiple tax periods. Recent High Court rulings affirm that each tax period constitutes a distinct cause of action, and bundling them into a single notice violates statutory scheme, jurisdictional limits, and fundamental principles of natural justice.

Constitutional powers on spending and taxing define the scope of public finance. Legislatures enact laws for national regulation and development, generating public expenditure, and empower the executive to raise revenue through taxation while prescribing restrictions to ensure equity and transparency. Provisions of Indian Constitution in this regard are as follows: Law making power Article 245: Extent of Laws Made by Parliament and State Legislatures Parliament may make laws

Iqbal’s vision of Khudi urges elevated selfhood, yet balanced by humility. Effort alone cannot guarantee outcomes; Divine Design—the unknown factor often called luck—remains essential. Like a seed needing soil, water, and light, human success arises from many producers. Recognising this prevents arrogance and despair, guiding Khudi toward purposeful, humble self-realisation.

Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of knowledge and wisdom.

- Moshajjar Hussain - ‘All the trees were turning yellow, leaves falling from high, I couldn’t even say goodbye. Up there, the sky was turning grey, Without even telling me she went away.’ This is what was written on piece of old yellowing paper in front of me. I don’t understand what it means but I am quite sure that it is sad. It relates with me I think. It has been scribbled with some cheap ball-point pen, the handwriting is bad but the words are beautiful. Anyways, let's

- Mobashshir Hussain - A wise man once said that in a democracy something more important than its institutions and its leaders is an informed electorate. He didn't say it in the form of a quote he meant it. Our electorate needs to be informed to make reasonable decisions and to cast their vote wisely based on those decisions. An ill-informed electorate is the greatest tool for those who want to be elected, for they can be easily persuaded, convinced, or worse, manipulated to

Peace within any community is not an accident—it is the natural result of justice. One of the oldest principles of justice, suum cuique (“to each his due”), teaches that social harmony flows from fair distribution and responsible governance. Justice is not confined to courts or criminal law; it permeates the very structure of how a State collects and spends public resources. Public Finance as the Backbone of Collective Life Every community requires resources for its function

Human purpose is to seek, expand, and share knowledge. Guided by revelation, refined through reflection, and sustained by peace, humanity moves closer to truth and harmony with Nature.

Government schools in Bihar are overburdened with non-educational duties like surveys and welfare work, reducing teaching time. This affects student learning, overworks teachers, and leads to absenteeism, poor infrastructure, and declining education quality.

Front-page ads in Indian newspapers, driven by commercialization, displace key news content, eroding public trust and journalistic integrity. Reforms are needed to curb this practice, ensuring newspapers serve public interest over advertiser profit.

By Dr. Shah Ali Adnan, Director, Institute of Tax Accountants Libraries, especially public libraries, are the knowledge bank of the community directly related to its social and economic development. They are crucial not only for education and research but for ongoing development of the society, politically as well as economically. Bihar's libraries, however, suffer from neglect, shortage of books and journals on diverse subjects, and poor maintenance. They are in a critical

Tax Audit in India ensures compliance but faces challenges. A Tax Accountants Institute may boost efficiency.

A] In order to secure justice, liberty and equality to its citizens and to promote fraternity among them [Preamble], Constitution of...

A] Law entails expenditure. It is a common knowledge that the law carries sanctions behind it, i.e., the mechanism of punishment for its...