The Hindu Business Line : Can one law defy another?

TO WHAT abysmal levels can respect for law plunge in civilised society? Can we expect at least the rulers to observe the law? The answer is much more depressing than even the most cynical reader can imagine. Even the Parliamentarians, who are the lawmakers, themselves enact new laws that seem to defy the requirements of existing legislation.

The Finance Act, 2004 was passed by Parliament and came into effect from April 1, 2004. This is an important piece of legislation and it contains the following amendments:

Amendments to Section 80-IB (10) of the Income-Tax Act: Sub section (b): "the project.... has a minimum area of one acre." Sub section (c): " the residential area has a maximum built up area of one thousand square feet..." Sub section (d): "the built up area of the shops.... Does not exceed 5 per cent of the aggregate built up area of the housing project or two thousand square feet whichever is less (emphasis added).

All the words in italics pertain to the British system of measures. These were discarded in India for the metric system long ago in 1976 by `The Standards of Weights and Measures Act, 1976'. Section 4(1) specifies that "Every unit of weight or measure shall be based on the units of the metric system".

And, Section 5(1) lays down that "The base unit of length shall be the metre". Therefore, the expressions `acre' and `square feet' have been banned from usage for over 28 years. Yet, we see the sad spectacle of the Finance Act using these measures.

For good measure, the Act of 1976 lays down in Section 50 that "Whoever uses any weight or measure or makes any numeration otherwise than in accordance with the standards of weight or measure or the standards of numeration, as the case may be, established by or under this Act, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both..."

If Parliament itself uses, in 2004, lineal measures prohibited under the 1976 Act, only two conclusions are inevitable: one the 1976 Act is no longer applicable or two, the framers of the Finance Act did not care to follow the law of the land.

The second conclusion seems to be more appropriate. Woe unto our nation of law-abiding citizens, if Parliamentarians themselves flout the law, without anyone protesting.

As the adage goes, it is a case of the fence grazing and damaging the crop inside it.

Is it too much to expect the Finance Ministry to rectify the apparent mistake in the Finance Act? And will the Government authorities, in general, take steps to follow the existing laws of the land?

(The author is a former Managing Director of State Bank of India.)

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