Discuss (b) reasoned orders

The inland revenue administration sits under the Ministry of Finance: • Inland Revenue Department (IRD) — the apex administrator of income tax, VAT, and excise administration. • Large Taxpayer Office (Thula Karidata Karyalaya, Harihar Bhawan, Lalitpur) — the single-office administration of the largest taxpayers. • Inland Revenue/Revenue Offices — the field offices: registration, returns, audit, collection. • Taxpayer Service Offices — the service-facing front offices of the system. • The Revenue Tribunal stands outside the administration as the specialized appeal body (Unit 8). LayerOrganWorkPolicyMinistry of FinanceBudget, Finance ActApex administrationIRDPolicy execution, audit directionsLarge accountsLarge Taxpayer OfficeBig taxpayers, one windowFieldRevenue/taxpayer service officesRegistration, collection, first-line audit