A ‘Son-in-Law’ under Hindu Law is a Dead Wood
By N. Dharmadan, Senior Advocate, High Court of Kerala
25/01/2010
A ‘Son-in-Law’ under Hindu Law is a “Dead Wood”
(By N. Dharmadan, Senior Advocate, High Court of Kerala)
The legal position of a son-in-law under the Hindu Law is very precarious. The rights and obligations of a Hindu are determined by Hindu Law, which is generally considered to be the most ancient pedigree of any known system of jurisprudence. Manu is the highest authority on this law. It is said by the jurists that the law did not derive its sanction from any temporal power. The sanction is contained in itself. Law is “the King of Kings, far more powerful and rigid than they, nothing can be mightier than the law by whose aid, as by that of the highest monarch, even the weak may prevail over the strong”.
The Hindu Law does not provide for the rights, duties, obligations etc. of a son-in-law, even though Hindu Law is understood by all Hindus as a branch of “Dharma”. Therefore a son-in-law, is a weakling in the legal firmament. His rights and obligations are not codified by the law makers. He is neither a coparcener nor a member in a Joint Hindu Family. It is to be remembered in this connection that a daughter ceases to be a member of her father’s family on marriage and becomes a member of her husband’s family.
A joint family generally consists of all persons lineally descended from a common ancestor and includes their wives and unmarried daughters. The conception of a Joint Hindu Family constituting a coparcenary is that of a common male ancestor with his lineal descendants in the male line normally within four degrees and no coparcenery can commence without a common male ancestor. A coparcenery is purely a creation of law and it is much narrower than a Joint Hindu Family. It consists of sons, grandsons, great grand sons of the holder of the joint property for the time being.
A son-in-law does not figure in the field of inheritance. He has no right to inherit caparcenery property nor has he got any right of succession to ‘streedhana’ which according to Manu is woman’s property to be divided into following six categories.
(1) Gift made at the time of marriage (adhyagni)
(2) Gift made at the bridal procession (adhyavahanika)
(3) Gift made in token of love (padavandanika)
(4) Gift made by father (-do-)
(5) Gift made by mother (-do-)
(6) Gift made by brother (-do-)
After the enactment of Hindu Succession Act, 1956 there is an order of succession. Under the Act son, son’s son, and son’s son’s son, daughter, daughter’s son, mother, father, brother, brother’s son, grand mother etc. would be included in the order of succession, but a son-in-law would not come in the picture. He is not included in the order of succession. In this Act a ‘heir’ is defined to mean any person male or female, who is entitled to succeed the property of an intestate under the Act. Here also a son-in-law is omitted. The order of priority, under the Act is confined to (1) firstly upon sons, daughters and the husband (2) secondly upon heirs of husband (3) thirdly upon mother and father (4) fourthly upon heirs of father and (5) lastly upon the heirs of the mother. But in a text of Brihaspati, while discussing the law of succession to ‘Stridhana’ prior to the coming into force of Hindu Succession Act, under the Dayabhaga school a son-in-law figures in the last category of heirs; it is beginning with the husband’s younger brother and ending with the daughter’s husband (son-in-law). But after the changes brought about by the Hindu Succession Act this is only history; it has no relevance for the issue to be discussed in this connections.
The self earned property of a woman is either streedana or property devolved to her as heir. In the matter of succession to property, which is inherited by a female from her parent, when sold for purchasing property in her name out of sale proceeds, the special rules of succession under S.15 of the Act would govern on her death. Here also a son-in-law is omitted. Even when a woman gets property on partition for her maintenance she becomes full owner by virtue of S. 14 and on her death her children becomes owner of her property under S.15 and not the whole family so as to include the son-in-law also in his capacity as husband of deceased wife. He does not get a legal and valid right to property of his wife on her death.
Marriage was a well established institution from time immoral. It was held in a very high place among Aryans in India from very early times. The sacredness of the marriage was repeatedly declared holding women in high honour during vedic period. The Hindu conception of marriage is that it is a ‘samskara’. The corresponding English word is “sacrament”. It was considered to be a purificatory ceremony prescribed by religion. It is the last of ten sacraments enjoyed by the Hindu religion for generation of men and it is obligatory in case of every Hindu who does not desire to adopt the life of a Sanyasi. The law relating to marriage among Hindus was amended and codified by the Hindu Marriage Act, which came into force on 18th May, 1955,. Though in all marriages invariably the bridegroom is the glittering star, who attracts attention of all concerned in the function (as a son-in-law so far as the bridal family and father of the bride is concerned), with unbridled right over the bride, he does not enjoy any legally recognized right vitally protected by any statute or Hindu Law principles over the property belonging to the bride, who after marriage marches with him to his house to spend rest of her life in his house.
After marriage married partners enter their new home, which is usually with groomic family. In olden days chanting ‘mantras’ is very common to ensure that the bride will in due course give birth to a male child. In those days the main purpose of marriage was considered to be to produce male offspring. Manu declared that for a woman marriage was “for all time, irrevocable and indissoluble”. Divorce and remarriage were absolutely forbidden in those days. The Hindu Marriage Act, 1955 has effected revolutionary changes in the law of marriage of Hindus. It abrogates all the rules of the law of marriage hitherto applicable to Hindus. It also supersedes other laws on the subject, either in any central or State legislation in force immediately before it came into operation. Hindu Marriage, under the Act, is a monogamous marriage solemnized after observing essential rites and prescribed ceremonies.
This Act introduced the roles of monogamy, allowed marriage between different casts, given very wide meaning to the term ‘Hindu’, given dear definition to the word ‘sapindas’, abolished distinction between ‘Mitakshara’ and Dayabhaga’ school of thought about ‘sapinda’ relations, permitted marriage between personal belonging to same ‘gotra’, prescribed minimum age and prohibited degree of relationship, provided for the right of dissolution, claming judicial separation, decree for nullity of marriage, claming alimony etc. But the legal position and the property right of a son-in-law remained static. There was no improvement.
The Hindu Inheritance (Removal of Disabilities) Act wiped off all disqualification and ground for exclusion from inheritance. The only disqualification, out of the many that the textual Hindu Law had prescribed, which had been preserved by this statute is disqualification arising from congenital lunacy or idiocy. The enactments, viz: the Hindu Marriages Validity Act and Hindu Marriage Disabilities Removal Act do not deal with the rights and obligations of a son-in-law. The former confers legitimacy on the children born of the marriages between parties belonging to different religions, castes, sects etc. and the later validated inter-caste marriages with retrospective effect. A son-in-law is not a beneficiary of any of the provision of these statutes. There are no other statutes relevant for consideration to discuss the rights and obligations of a son-in-law in Hindu Law.
But it is pertinent to note in this connection some of the special situations arising under the Hindu Law principles due to the application of long continued customs and precedents among Hindus. There may be special or peculiar circumstances which arise mainly on account of the operation of “customs”. Right of a son-in-law over the property in “composite families” is one of such special provision prevalent in India and it is relevant to be considered in this connection, even though it was in fact unknown to the original texts of Hindu Law.
A “Composite family” arises in the case where there is an affiliation by two “illatom” management for a corporate effect by two or more families which join together to function with the object of maintaining joint rights over common property. It is very much customary and prevalent only in certain areas or locality. “Custom” undoubtedly accounts for the origin and growth of the “composite families”. “Composite family” can be created by living together of the representatives of different families by pooling their labour and property with a view to facilitate convenient and beneficent management of their property or for the effective continuance of family business, profession etc. Its need arises from its very nature to be established by unimpeachable evidence or agreement of such merger of the units constituting the “composite family”.
In otherwords the families usually knit together by strong ties of marriage in the best interest of entrusting management of the duties and responsibilities of profession, business and maintenance and management of their house hold duties, cultivation of landed properties etc. The above are only mere illustrations. As a matter of fact there can be several other considerations or compelling circumstances which may bring two or more families together blending them into one composite whole reinforcing them further by strong ties of matrimonial union and other relations. The obligations and duties arising out of such an arrangement provide for benefit of a son-in-law, who helps the father-in-law in the management of the family affairs and properties giving rise to an agreement the benefit of which will accrue in favour of and to the prosperity of the “illatom” son-in-law, who lives under the shadow of the father-in-law worshiping him as his patron.
A son-in-law on marriage does not get any legal right over the property or a statutory protection to participate in succession in case of death of his wife under the Hindu Law and principles followed thereunder. Though in “Composite family” and “Illatom” management, a son-in-law is also included in order to acquire and preserve some of the rights, duties, obligations etc., unimpeachable, strong and convincing evidence of the above referred agreement or prevalence of custom is insisted as a sine-qua-non for establishing such of those limited rights of a son-in-law under the Hindu Law.
Photo - Trick
By T.P. Kelu Nambiar, Sr. Advocate, High Court, Ernakulam
28/12/2009
Photo-Trick *
(By T.P.Kelu Nambiar, Senior Advocate, High Court of Kerala)
Dear Mr.President,
I regret my embarrassment; but I have to say that it should not have been done. I only fear what I do not understand. I say in forceful whisper that the photograph of Senior Advocate Sri.Dharmadan should not have been removed and hung on top of the dead-end of a wall of the Association Library, (the knowledge intensive sector), for yielding place to a portrait of Sri.M.U.Issac, (a former Judge of the High Court), over a plaque of adoration. Please realise that I am not releasing any hatred towards anybody, nor am I intending to rush down the path of conflict with those connected with the photo-trick. Having heard about it, I could not sit like a spare-part. In all, it seems to be a wrong and illegal act, perhaps even bordering on an offence under ‘the bloody book of law’. Good Gracious, this should never have happened.
I do not require the assistance of any fortune-teller, palm reader, or card reader to venture the view that it is an affront to the dignity of the Senior Advocate to evict him from his premises on the wall, only to induct a new-comer in his place. Is this the way to honour Sri Issac -- honouring Sri Issac by insulting Senior Advocate Sri Dharmadan? Is this the guide-post in the Association’s rules ? Laughably single, it looks like.
I say with the privilege of antiquity upon me that the person responsible for replacing the photograph should have realised that there came no message by fax from heaven to do so. How was it that the ars magna was performed without adopting the proper method of going before the General Body. My unpleasant suspicion may be cleared.
After all, the situation only demanded the fixing of a new portrait on a wall, not so complicated as the mysterious portrait drawn by the Italian Wonder Leonardo Da Vinci. By the present act, with reference to which I am addressing you, I am afraid, the culture of lawyers is damaged, the lawyers as a class are disgraced; no lawyer can endure to hear this rash act of insult to a learned friend.
I hear a whisper from the photo gallery of the High Court Advocates Association that every portrait hanging on the walls is afraid of ‘eviction’.
Mr.President, please remember that respect does not depend upon a lawyer’s bank-roll.
Respected President, kindly publish this letter on the notice board for the information of the members of the Association.
* Letter, dated November 10, 2009, addressed to the President, Kerala High Court Advocates’ Association.
Astrologer -- Not Lawyer
By K. Ramakumar, Advocate, High Court of Kerala
28/12/2009
Astrologer -- Not Lawyer
(K.Ramakumar, Sr.Advocate, High Court of Kerala)
Shri T.P. Kelu Nambiar needing no introduction to the legal fraternity had time and again expressed his longing to be a lawyer in his next birth too (See 2009 (4) KLT 29).
An eminent and worthy senior member of the Bar has to emulated. But, and - a big but too - I have a caveat to enter.
What will be the state of affairs of our law courts at the time, when Shri Nambiar, accomplishes his wish. (I very much wish it will be a long way off). Better or worse. The way things are going, even a sanguine optimist will not venture an opinion for “Better’.
Law is fast disappearing from Law courts themselves. Nobody goes by the Rule Book. And those who are enjoined to ensure that others stick to the Rule Book often do not go by the Rule Book. See the decision of the Division Bench in the District Judges case.
Discretion, it is well settled has to be exercised on sound legal principles and not will .o. the wisp. Look at the ever expansive and enormous area of discretion. Art.136 gives the Apex Court the extensive power to decide whether that court should examine any matter arising from any part of the country. The powers given by Art.136 of the Constitution however are in the nature of special or residuary powers which are exercisable outside the purview of ordinary law, in cases where the needs of justice demand interference by the Supreme Court of the land. The article itself is worded in the widest terms possible. It vests in the Supreme Court a plenary jurisdiction in the matter of entertaining and hearing appeals, by granting of special leave, against any kind of judgment or order made by a Court or Tribunal in any cause or matter and the powers could be exercised in spite of the specific provisions for appeal contained in the Constitution or other laws. The Constitution for the best of reasons did not choose to fetter or circumscribe the powers exercisable under this article in any way”. (See Delhi Judicial Service Association v. State of Gujarat (AIR 1991 SC 2176). And the jurisdiction to “do complete Justice” extends upto the sky and the Apex Court held it can act even against law. Rejecting the contention of the country’s top lawyer Sri F.S. Nariman that in our country there is no court of universal jurisdiction, this is what the Apex Court said about its powers. “Under the Constitutional scheme this court has a special role, in the administration of justice and the powers conferred on it under Arts.32, 136, 141 and 142 form part of basic structure of the Constitution. The amplitude of the power of this Court under these Articles of the Constitution cannot be curtailed by law made by Central or State Legislature”. In that case, on a Writ Application not by the affected party but by the Delhi Judicial Service Association, proceedings against a Magistrate in Gujarat, were quashed even without an application. Later a two Judge Bench declined to follow a Larger Bench (See T.K. Rangarajan v. Government of Tamil Nadu (2003 (3) KLT 86 (SC) = AIR 2003 SC 3032)) also invoking Art.142. In Royappa v. State of Tamil Nadu (AIR 1974 SC 555) a top class civil servant was harassed, hurt and humiliated by a transfer, and yet after enunciating the high sounding principle “equality and arbitrariness are sworn enemies”, the court declined to interfere. At the same time in Sankalchand, a Presidential Order under Art.222 of the Constitution, the only statutory provision for transfer, was interdicted on the ground that the transferee had a 75 year old father and 70 year old mother to look after and his consent has not been obtained before the transfer. Ironically Justices Bhagavathy and Krishna were members of both the Benches. Significantly Justice Bhagavathy quoted the following from Justice Douglas - “ Absolute discretion like corruption, marks the beginning of the end of liberty”.
Imagine the highest court of justice acting against the statute - In short against the Rule Book. Suppose they extend it to the most important document of the Country -the Constitution. Does it mean Art.142, can over-ride the supreme Rule Book of the Nation. It looks like. Areas earmarked or believed to be so, exclusively for the Legislature and the Executive have been encroached upon many a times by the Apex Court. Of course, for doing , ‘complete justice.”
How about Special Leave Petitions under Art.136 ? Years back in the sixties, the Supreme Court was deciding the issue whether “Rummy” is a game of “chance or skill”. The irrepressible C.K. Dafthary, the former Attorney General endowed with quick wit and sharp tongue was walking majestically into the Court. Spotting him, one of the Judges asked him - Mr Dafthary, what is a game of chance ? Immediately came the reply “a Special Leave Petition - My Lords”. Needless to say the entire Court burst into laughter. Again in the late Sixties, this humble writer had the privilege of consulting Sri Nani Palkhivala, who gave the time at 11.30 p.m. in his Chamber in the Bombay High Court. After referring to the Income Tax Act, and the Income Tax Reports, he said “It all depends on the Judges”. Means what ? Whatever be the law, it depends on what the interpreter of the law feels about it, which further means discretion unlimited.
Discretion now is safely secured not only under Arts.136 and 142, but under Arts.226 and 227, not to speak of S.151 of the Code of Civil Procedure and Ss.437, 438 and 482 of the Code of Criminal Procedure.
In short, even if you make out an excellent case in law, discretion can defeat you. No wonder an American Lawyer had the unenviable experience of his wife suing for divorce on account of incapacity to procreate a child and getting a decree and at the same time his maid suing him for grant of maintenance to the child claimed to be begotten through him - also decreed.
And even a people’s Judge and a perfect Judge too, Sri Krishna Iyer had conceded that in awarding death sentence the personal predilection of the Judge prevails. Ultimately what is the fall out ? To grant special leave or not, to admit a case or reject it at the threshold, to grant interim order, to grant bail, to quash an abusive prosecution - All “depends on the Judge” as the top lawyer of India opined as early as in Sixties.
Today, predictably it has become more unpredictable. And left to me, I do not envision any ray of hope of imminent change.
The Sun and the Moon will last for ever. So are the Stars and other planets, the movements of which are matters of certainty and precision as our ancestors had identified long back, unlike legal principles and the views of courts and Judges. Astrologers I expect will have a field day in future.
I therefore, seek the blessings of Sri Kelu Nambiar, not to emulate him in his wish to be reborn again as a Lawyer as I feel re-birth as an Astrologer will be far more rewarding and remunerative than a Lawyer.
National Conference of all India Federation of Women Lawyers
By N.N. Girija, Secretary, KFWL
14/12/2009
National Conference of all India Federation of Women Lawyers at Kochi
on 28th and 29th December, 2009 - Hosted by the Kerala Federation of Women Lawyers
(By Advocate N.N. Girija, Secretary, Society of Kerala Federation of Women Lawyers)
The All India Federation of Women Lawyers having its roots in Indian Federation of Women Lawyers (IFWL) is a non political organization. It was formed in the year 1962 in Mumbai with the object of promoting the rights and welfare of women and children, particularly through legislation, and to advise and help them in the exercise of their rights.
The Federation has international links by virtue of its affiliation with the International Federation of Women Lawyers (FIDA) established in the year 1944. FIDA was granted consultative status in the UN in 1956, and included in the special list of Non-Governmental Organisations (NGO's) entitled for representation in the UN.
Late Mrs. Violet Alva, former Vice Chairperson of the Rajya Sabha, lawyer and freedom fighter who was instrumental in forming the Federation, was President of the International Federation of the Women Lawyers (FIDA) from 1962-1964. During her tenure, the international convention of FIDA was held at New Delhi in 1964 with the theme ‘Human Rights in the United Nations Development Decade.’
The Kerala Branch, of IFWL, formed in 1963 has been active in fostering discussions and debates on issues relating to women and children within the legal fraternity as well as among the public. The views of the Federation have been sought by the Law Commissions to shape various legislations including the establishment of Family Courts, laws relating to divorce, maintenance, succession, guardianship etc.
The Federation had been pursuing, ‘the necessity of establishing Family Courts in the country’ since its Fourth National Convention in 1971 with the Government which fructified in the year 1984 with the enactment of the Family Courts Act.
The 33rd International Convention of FIDA was held at Milan, Italy from 13th to 16th November, 2008 with the theme ‘Children are the future - which rights-what laws.’ About twenty four delegates from India, including fifteen from Kerala, attended the Conference in which various measures to be adopted for preventing child abuse, protecting child rights etc., were discussed in detail. The conference stressed on the primary responsibility of the State to frame laws in this regard and ensure its proper implementation. Resolutions passed in the Conference entrusted FIDA with the responsibility to persuade Governments to enact laws on the rights of children and prevention of criminalization and utilisation of children in any form. It was also resolved that the persons engaged in transboundary trafficking in women and children should be tried by the International Criminal Court. FIDA urged for more speedy and stringent action against the violation of child rights.
The Federation has been, rendering assistance to the underprivileged and distressed women to secure their rights in property, custody of children etc. through courts of law and mediation. The members of the Federation have conducted legal literacy classes in rural areas like Kumbalangi, Mulavukadu and tribal areas to enlighten the women about various legislations to safeguard the interest of women and children and also to make them aware about remedies available against exploitation and infringement of their rights. It also assisted the Hon’ble High Court in imparting training for members of the lower judiciary on sensitization of the judiciary towards women’s issues.
The Kerala Federation, registered under the Travancore Cochin Literary Scientific and Charitable Societies Act has always associated with the Kerala Legal Services Authority and other organizations like The People’s Council for Social Justice, ‘Niyama Sameeksha’ etc. in their activities for spreading legal literacy.
The important seminars organized by the Federation stands testimony to its commitment to the cause of women. A seminar was organized in the year 1982 on the Indian Succession Act, with reference to its applicability to those governed by the Travancore and Cochin Christian Succession Acts highlighting the discrimination against women in that community.
In November 1985 a seminar was conducted on the topic “Personal Laws Relating to Muslim Women”, considering the events pursuant to Shabanoo’s case. The participants represented the entire cross section of the society. A resolution was passed against the exclusion of muslim women from the purview of S.125 Crl.P.C. since it was detrimental to their interest.
In March 1989 the Law Commission sought the opinion of the Kerala Branch on the question of inclusion of irretrievable break down of the marriage as one of the grounds for divorce under the Hindu Marriage Act as well as the need to enhance the quantum of interim maintenance under S.125 of Crl.P.C. Both the amendments were the outcome of the recommendations by the Kerala Branch of the Federation.
The Kerala Branch discussed the practical difficulties faced in the implementation of the provisions of the Family Courts Act, 1984 in the seminar held in November 1992. The branch took initiatives in discussing the means to make the functioning of the Family Courts more effective.
In the year 1995 a seminar was conducted by the Federation on the need to amend S.10 of the Indian Divorce Act, 1869, regarding the grounds of dissolution of marriage available to Christian women, by deleting the word ‘incestuous’ and removing the word ‘adultery’ from the grounds 6 and 7 of S.10 as they were discriminatory towards women.
A detailed study was conducted on the Civil Procedure Code Amendment Bill of 1998 in a subsequent session and our suggestions were forwarded to the Law Commission.
Discussions and meetings on various other topics were also organized by the Kerala Branch including the one on recommendations of Justice V.S.Mallimath Committee on Women’s Reservation Bill, Domestic Violence, Sexual Harassment of Women at the work place (in the light of the Supreme Court guidelines in the Vishaka’s case (1997 (2) KLT SN 72 (C.No.72) SC) and on difficulties faced by physically challenged women and children.
In February 2009 the Federation convened another seminar on “Polygamous Marriage in the 21st Century”. It was attended by social activists from various strata of the society and legal experts. On the environmental front, the Kerala Federation conducted a seminar on “The Draft Forest Policy of Kerala State and Environment Endeavours” in 2007. The recommendations that evolved were presented to the Minister for Forest and Environment and some of the ideas have been incorporated in the Forest Act, 2009.
After hosting two biennial conferences in the years 1965 and 1982, the Federation is now getting ready to host the National Conference at Kochi on 28th and 29th December, 2009 under the able guidance of Senior Advocate V.P. Seemandini, President, All India Federation of Women Lawyers (AIFWL) and Senior Advocate Sumathy Dandapani, President, Kerala Federation of Women Lawyers (KFWL). Founder members of the Kerala Branch, Justice K.K.Usha and Advocate T.D.Rajalakshmi continue to be actively involved in the affairs of the Federation and remain a source of inspiration, for us.
The coming National Conference is an important event, for the members of the Federation, giving them an opportunity to interact with delegates from all over India, to share their experiences and to discuss vital issues concerning women and children of current relevance. The issues of discussion at the conference include matrimonial property, Cyber Crimes against women and children and Bill on Protection of Women against Sexual Harassment at Work Place.
The Federation rededicate, itself to the cause of women and children at the coming Conference with the theme ‘SECURE WOMEN FOR A SECURE WORLD’ and seek the whole-hearted co-operation and support of all women lawyers and well wishers to make the National Conference a memorable event.
Regarding Retrospective Amendments of Law
By Peter A. Mathai, Chartered Accountant, Kochi
14/12/2009
Regarding Retrospective Amendments of Law
(By Peter A. Matthai, Chartered Accountant, Kochi)
Whenever a law is made it should be prospective and never retrospective. Giving retrospective effect to any amendment of law shows the inefficiency of the process of law making as well as the law maker. A law maker is respected by all because of the power he wields and the knowledge he is supposed to have gained prior to qualifying himself for the coveted post. So he should not go below a certain standard to lose that respect.
The intention of the law maker when S.54EC was introduced in the Income Tax Act was to enable the assessee who sells any immovable property (can be any capital asset) to invest the capital gains (selling price minus cost and expenses) in certain bonds for three years and take advantage of tax exemption. As per the original law there was no ceiling limit which means that an assessee can invest the whole amount of capital gains whether it is lakhs or crores of rupees and avoid paying tax. But later on this position of law was amended and a ceiling limit was introduced with retrospective effect so that an assessee who accumulates a capital gain of Rs.5 crores will have to pay tax on Rs.41/2 crores at the rate of 20% plus surcharge etc. which works out to Rs 1 crore. As per amendment the maximum investible amount is limited to Rs 50 lakhs.
Here the law maker has noticed that a good number of assessees (Indian Citizens) are making advantage of the original law. What prompted the law maker to amend the law is quite clear. But those assessees who had already sold capital assets or those who had entered into sale agreements with the above law in mind (after consulting experts by paying fees) are not spared because the amendment was given retrospective effect.
What happens in such a situation is 1) the law maker loses his credibility and respect 2) the law maker accepts what he had written earlier was without foreseeing many things which a prudent layman must have done 3) the assessees lose considerable money and 4) the Tax consultant (Tax Planning Expert) loses all his glamour he can only blame the law makers.
What is explained above is only one-example of what is happening in law making. This is applicable to all retrospective amendments of law. What a citizen did in 1990 with complete obedience to law becomes a crime in 2008 whereby he might be punished now. This position should change and should be discouraged and only then a Government can be said to be stable. Normally a stable Government means a Government that withstands a no-confidence motion moved by opposition. But in real terms it should be a Government that sticks to its own policies in a consistent manner foreseeing the welfare of the Citizens. A stable Government should at least stick to the law passed in the Parliament (the promises given to the poor voters) till such a law is amended prospectively.
As a simple illustration I would like to conclude saying that the Rules of a game should be finalized and should be made known to both sides before the game starts and no changes should be entertained till the game is over. Not even the law maker should be permitted to amend any rules of the game with retrospective effect. In such a situation what happens is that the winning side (as per original law) becomes the loser (as per the amended law).
This type of retrospective amendments will create enmity between the law maker (Government) and the citizen (Voter) which is not a desirable sign for a ‘Government of the People’