Case Study: You are an honest and diligent officer in the state tax department. You discover that a multi-billion multinational retail corporation has engaged in systematic tax fraud by misdeclaring import values and utilizing shell companies, depriving the state of hundreds of crores in revenue. The state finance minister sends you an unwritten message through your principal secretary to close the file with a nominal settlement, stating that aggressive tax enforcement will damage the state's investment climate. (a) What are the ethical dilemmas in this situation? (b) How will you discharge your legal duty while handling executive pressure?