About the author dr m b rao is a senior consultant on tax matters, company affairs and arbitration. He received his master's degree in law from the university of london, and was a doctoral scholar at the hague academy of international law. He began his career as an advocate of the madras high court in 1951, and was appointed as solicitor to the government of india in 1961. In 1966 he became the deputy legal advisor, ministry of law, and held various positions including that of additional secretary. Dr rao has been chairman, foreign exchange appellate board as well as member-secretary, and later a full time member of the law commission of india. He also served two terms as tax lawyer for the united nations development programme. After retiring, he served as a senior panel counsel to the government of india at the supreme court. He is a prolific writer and has published eight other books. Manjula guru is a consultant in the areas of law and economics. She received her doctorate in public policy, a master?S degree in agricultural law, and an ms in agricultural economics from the university of arkansas at fayetteville, usa. She is the recipient of the economics and marketing panel award for outstanding research (2002). Dr guru has published several papers in the areas of agriculture, law, and economics. She presently teaches at the cardinal stritch university, milwaukee, usa.
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