ACKNOWLEDGEMENT

Namo Tassa Bhagavato Arahato Sammā-sambuddhassa

First of all, I express my gratefulness to the Tathagata Lord Buddha, whose

teachings of mindfulness, compassion and peace, have been an inspiration for me since
my childhood. I must express my profound gratitude to my intellectual father, Dr.
Babasaheb Ambedkar, whose life struggles and writings have always motivated me
towards the highest education and deep research for the welfare of marginalized
sections of society. Apart from the father of modern India and the father of Indian
Constitution, he was also a great economist and his thoughts and works on public
finance always set a standard for the nation building and welfare state. Once, while a
debate as a Labour Minister in British India Government in Central Legislative
Assembly, he expressed his views on government revenues which is very crucial and
relevant for the present time also:
“Now, Sir, so far as concerned, I have not the slightest doubt that I cannot accept
that position and I shall always resist it. The revenues earned by the Government
of India—no matter whether they are raised by taxation or whether they are raised
by any commercial undertaking—are the revenues of India. They are not the
revenues of any particular class of people. They are not the revenues of any
particular Department of Government of India. They are the revenues of the
Government of India and the whole general public has a claim on those revenues
and, as long as I am in charge of the Labour Department, I shall always resist any
such claim made by any class of employees, namely, that because their Department
earns any profit, they have the first charge upon it. That would lead to chaos and
I am certainly not going to be a party to it at all.”1
I am indeed thankful to my esteemed supervisor, Prof. (Dr.) R. P. Rai, Professor,
Law School, Banaras Hindu University, Varanasi & Former Dean and Head, Law

1 Legislative Assembly Debates (Central), Vol. III-No. 7, 11th March 1946, pp. 2138-40; See also
Vasant Moon (ed.), Dr. Babasaheb Ambedkar- Writings and Speeches Vol. 10 341 (Dr. Ambedkar
Foundation, Govt. of India, 2019)
School, Banaras Hindu University, Varanasi, under whose inspiring guidance, untiring
interest and sympathetic attitude, this study is pursued. His pearls of wisdom coupled
with valuable criticism have contributed largely in my way to completion of this work.
Throughout my work, he provided me with the best of literature, making my journey
into the realism of knowledge, easier.
I also express my deepest gratitude to Late Prof. D. K. Sharma, Former Dean and
Head, Law School, Banaras Hindu University, Varanasi. He was a good administrator
and was very student friendly. He was one of my well-wishers and he always
encouraged me for excellent research and extra-curriculum. If he was with us today, he
would have been very happy. With this thesis, I am expressing my deep regards and
condolences.
I am thankful to Prof. Ali Mehndi, Dean and Head, Law School, Banaras Hindu
University, Varanasi for rendering necessary facilities and encouragements to me from
time to time in the course of present study.
I wish to express my thankfulness to my LL.M. supervisor Prof. (Dr.) D. K.
Srivastava, Professor, Law School, Banaras Hindu University, Varanasi. During the
LL.M. course, he taught us the core principles and philosophical aspect of taxation laws,
which generated me the deep interest of this subject. During my Ph.D. thesis, his
constant encouragement and valuable suggestions have sustained me throughout its
progress and completion. Without his supreme heart, the thesis would not have been
possibly succeeded at this time.
I am very thankful to the staff member of Law Library, Faculty of Law, B.H.U.
and Sayaji Rao Gaekwad Central library of B.H.U, for their kind cooperation and
support. I am also very thankful to University Grant Commission, India for giving me
the fellowship under the NET-JRF fellowship programme during my research.
This research work could not have been carried out without the financial and other
logistic support of UGC, New Delhi and BHU, Varanasi respectively. I, therefore, take
this opportunity to thank UGC and BHU for awarding me the Junior Research
fellowship (NET & JRF) and Senior Research Fellowship (SRF) that enabled me to
take up this research work.
I convey my deepest regard to the Faculty of Law, B.H.U. for allowing me to
pursue the Ph.D. Degree; I also wish to acknowledge the co-operation and stimulating
discussion by members of Faculty of Law that made my stay and Department a Pleasure
and memorable affairs. I am also very thankful to academic section, central office
B.H.U. for their co-operation.
My heart-felt gratitude and respect is due to my late grand-parents Mrs. Snehlata
and Mr. Ram Nath. Right now, they are not with me, but my all achievements in life,
including this thesis, will be indebted to their blessings, love, and emotional support
during my childhood.
My heart-felt gratitude and respect is also due to my parents, Mrs. M. Malti and
Mr. B. D. Karuna, for their moral support and constant encouragement in inspiring me
in this task from the very inception. Their hardworking nature and moral examples have
had a strong effect on my personality. I offer them my respectful obeisance. My brothers
Vikas Karuna and Vishal Karuna have my appreciation for sharing the tribulations of
my study with cheers and support.
I express my deep respect for my beloved wife Mrs. Deepshikha Verma for
helping me at all stages of this research study at her level best by contributing her
precious time, consistence support and motivations.
I am also thankful to my friends Dr. Akash Ram, Sandeep Kumar, Akhilesh
Kumar, Sushil Kumar and Dr. Ajay Kumar for their guidance, encouragement and
motivation towards the completion of the research work.
Last but not least, I am deeply grateful to all friends, whose name I forgot to
mention here and who were always willing to help me and contributed in this thesis.

Place: BHU, Varanasi (Vikram Karuna)

Date: Research Scholar
Law School, BHU, Varanasi