Tax ka basic principle hai: certainty, fairness, and non-arbitrariness. State paisa le sakti hai, but clear law, reasonable classification, aur non-confiscatory approach ke sath.
Retrospective tax laws – jahan past transactions pe suddenly naya tax laga diya jaye – sabse controversial hote hain. Courts dekhte hain:
- Kya retrospective step narrow, specific aur justified hai,
- Kya wo impossible burden create kar raha hai,
- Kya legitimate expectation destroy ho raha hai.
Arbitrary tax matlab jahan classification irrational ho – ek group ko bina reason heavy burden, dusre ko chhoot. Equality clause yahan trigger hota hai. Excessive penalty, interest, ya selective enforcement bhi constitutional challenge invite kar sakte hain.
Business aur citizens ke liye message simple hai: tax planning karte waqt law ke text ke sath-sath overall policy direction observe karo. Extreme aggressive structures kabhi-kabhi hi survive karte hain jab State seriously mood me aa jaye.