Patna High Court in the case of Sita Pandey raps Revenue for surreptitiously recovering entire tax due against legislative mandate:

HC remarks, “tax authority should also act as a facilitator of business and economy and not merely as an extortionist, always looking to have the pound of flesh, to satisfy his hierarchical superiors to push his/her personal agendas. We have no doubt that the action complained of, was high handed and arbitrary”;

Imposes a cost of Rs.5000 on the officer