CJI Bobde's subtle hint ahead of budget, says 'Excessive tax results in social injustice'

Ahead of 2020-21 Union Budget, Chief Justice of India Sharad Arvind Bobde has given a word of caution stating that excessive tax results are a form of social injustice by government.

"While tax evasion is a social injustice to fellow citizens, arbitrary or excessive tax also results in social injustice by a government", said CJI while addressing an event that was held to mark 79th Foundation ceremony of Income Tax Appellate Tribunal.

“re is denial of fact that tax administration is complex. With so many amendments one after ar, provisions with exceptions, provisos, cross-references, many delegated legislations; it is one of most mazed branches of law", said Bobde.

comment by Chief Justice gains prominence as union budget is set to be unveiled on February 1, and could well be a subtle te to finance ministry to emphasize on easing tax system.

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Advocate of AI

CJI Bobde also re-emphasized need to develop Artificial Intelligence (AI) for judiciary while describing number of cases that are pending in different courts. He said some people are behind bars for 10-15 years, and judges are unable to attend to all of ir cases.

As High Courts and Supreme Court take too long to pass verdict, y feel releasing m on bail is just. Though Bobde said re should be use of AI in decision making and that it cant be substituted for human decision making.

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"We have been dealing with introduction of AI in courts. I am of view, based on experience of systems I have used, that it is only repetitive areas of decision making like rates of taxation, etc or things that are invariably same or are mechanical that must be covered by AI. I do t believe that AI should ever be allowed to substitute human discretion which is necessary for a just decision making. AI system we are looking to employ in courts possess reading speeds of a million characters per second. I can imagine such a system be used to extract all relevant facts, compute tax effects and assist in millions of ways to propel pace of decision making", said Bobde.

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Earlier in January, CJI Bobde said that AI can help in reducing delay of implementing judgement. "We have possibility of developing Artificial Intelligence for court system. Only for purpose of ensuring that undue delay in justice is prevented. I must make it clear at outset as re are times when even judges have asked this. AI is t going to replace human judges or human discretion", Chief Justice opined.

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