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    <title>DEPARTMENT CANNOT DICTATE HOW BUSINESS SHOULD RUN</title>
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    <description>The freedom to carry on trade or business is protected as a constitutional right, subject to lawful regulation in the public interest. Government departments may regulate business entry, operations, compliance, licensing, and tax administration, but cannot arbitrarily dictate how a business must be run or impose unreasonable restrictions. In the tax context, departments may issue show cause notices, demand tax, interest and penalty, and initiate proceedings for non-compliance with registration, return filing, or tax payment obligations.</description>
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