The suggestions are given to remove the problems are:

A. The Excise Department has Posted its staff at factory Gates so that after Physical Counting of products the Excise Duty Could be Imposed

B. The Proportion of Direct Taxes is Increased while that of Indirect Taxes is Decreased

C. The Tax Base is Extended. The allowances and rebates are Removed in Respect of Big Companies and Firms

D. All of these