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About the Author Soumitra Sarkar is an Assistant Professor of Commerce in Alipurduar College, West Bengal. Earlier he was a faculty in Commerce at Sri Guru Vidyamandir, Siliguri and Bagdogra College. He has to his credit a good number of research papers published in national and international journals of repute. Also he has presented papers in the various conferences. Samirendra Nath Dhar is a Professor of Commerce in the University of North Bengal. He has been teaching finance and taxation for over two decades. Besides authoring more than fifty articles, published in national and international journals of repute, he has to his credit three books, namely, Cost Accounting, Microfinance for Women, and Money and Microenterprises in the Land of Dorig Chug Sum. Also, he has presented many papers in national and international conferences. He is presently the Chairman of the U G Board of studies in his University.
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