The Supreme Court has advised the government to keep the tax regime “convenient and simple” to ensure maximum compliance. The Bench of  Justices S.K. Kaul and Hrishikesh Roy said that in a taxation regime nothing should be left to be implied about, the contours should be clearly defined.

• The court said,“The tax an individual or a corporate is required to pay is a matter of planning for a tax payer and the government should endeavour to keep it convenient and simple to achieve maximisation of compliance,”.
• The court quoted 18th century economist Adam Smith’s seminal work, The Wealth of Nations, “the tax which each individual is bound to pay ought to be certain and not arbitrary. 
• The time of payment, the manner of payment, the quantity to be paid ought all to be clear and plain to the contributor and to every other person”.
• In a taxation regime nothing should be left to be implied about, the contours should be clearly defined.