The 73rd Constitutional Amendment Act has entrusted Panchayati Raj Institutions (PRIs) (Third Tier) with a wide range of responsibilities. Discharging these responsibilities requires an adequate tax administration. But even prior to this amendment, tax administration of the panchayat bodies were...

The role of infrastructure in fostering economic growth and enhancing public welfare is more pronounced in developing economies like India. At the time of our independence, the national government was unanimous in accepting that a much wider base of infrastructure was the sine qua non of...

The 73rd Constitutional Amendment Act has entrusted Panchayati Raj Institutions (PRIs) (Third Tier) with a wide range of responsibilities. Discharging these responsibilities requires an adequate tax administration. But even prior to this amendment, tax administration of the panchayat bodies were...