Our laws are highly defective, out of any turnover of 100 crore 35% share belong to govt.by way of Excise, VAT, local taxes, service tax and other payments plus employment to many. Even if on a megre payment of Rs.5 crore of Income Tax, if company comes to halt-govt. loose its revenue first. We should devise system that owner is also punished without affecting his business so that no one is unemployed and govt. revenue is not affected.