ESCAPE WAYS IN LAWS: Aditi Sharma
Laws are drafted in order to channelize and control the society in an effective way. The term “LAW” itself has inherent power, which, if one hears get a glimpse of it. Those who are studying law or who have studied it in the past know the deep enrooted base attached with it. The term law in itself says it all in a strict sense that there are some rules and regulations which should be followed by all in the same way as they are stated.
The primary objective of law is to regulate all the social instruments present in the society. Some laws are made in order to achieve some social standards. Various aspects have been covered and noted in separate laws. Though they look like separate but they have an inter connection between them. Some laws overlap each other showing a different appearance. Till now various combinations have been shown by these laws in the society, some of those in political, economic, cultural, social, regional, communal etc. In the present article we will explore whether a new side has been evolved in law which the same shows a way to the wrongdoers to skip the trail by removing some identity posts or redefining the law where wrongdoer’s adaptability is accepted in the system of maintenance.
Some escape ways in each law is there through which generally wrongdoers get out from the system. Here for this discussion we are considering the word escape way as a loophole. A loophole can be defined as a slit or a slight way in a wall so that from it some material or water crawl out of it. As we see the dictionary meaning “loopholes” can be defined as “an ambiguity or inadequacy in the law or a set of rules”.
As a whole we can understand that loopholes are small sections present in laws which are left undefined or small paths in laws which provide a way to the wrongdoer to avoid the requisite procedure. Required procedure in legal world need to be followed. These loopholes deeply effect the very purpose of law. Loopholes are the lacunas which are strategically planted according to variety of circumstances which in need wrongdoers take plea in order to escape from a particular issue. They can be find in variety of laws such as taxable laws, in criminal justice system, election laws etc. Lacunas also open an area where the laws are silent or where laws to the extent is not sufficient to address a particular issue or state. In a different way loophole can be understand as “Without violating its literal interpretation, an allowed legal interpretation or practice unintentionally ambiguous due to an extent exception, omission, or technical defect, evades or frustrates the intent of a contract, law or rule”.
Laws in India also contains loopholes with them. As all the professions are associated with law because in every profession law is needed to regulate the day to day affairs in an effective way. Many times lawyers as well as other politicians use law as a medium to prove their side by quoting some context from the law and relating it with their problem or issue. In order to address the above issue, I have read an example which I am quoting here. It is as follows “In 2010 Narco test without the permission of the accused is declared unconstitutional by the Supreme Court citing clause (3) of Article 20 of the Indian Constitution. Clause (3) of article 20 of the Indian Constitution state that a person should not be forced to confess or accept his/her crime.
This article protects individual’s choice to speak or to remain silent. Before 2010 the Narco test without taking the accused consent was legal and furthering to this Abdul telgi confessed in Narco test about two politicians in stamp paper case. Kasab the mastermind terrorist of 26/11 itself accepted Pakistan’s involvement in 26/11 through this test. If it would have been banned in 2009 than we would not be able to come on a valid conclusion that Pakistan’s (ISI) was involved in the attack of 26/11.” It was infact in 2010 this test was being banned in the case “where santokben sharmanbhai jadeja, accused of being leader in organised crime in Gujarat, film producer K. Venkateswara Rao, stamp paper scam accused Dilip Kamath were involved. In this case the Centre then Solicitor General G.E Vahanvati supported the test and stated before the apex court that investigative agencies have a legal mandate to conduct these test. The results provided clues and did not have any evidentiary unless they come under section 27 of the Indian Evidence Act. After the declaration of this test being banned by the apex court, the 2G scam accused A Raja set free from it otherwise CBI is ready to conduct this test with A Raja as well.” All this shows that nowadays laws are used only for convenience rather than for regulation.
Now after the judgment of 2010 regarding these test will help the criminal or the corrupt practitioners to take a plea and easily step out from the view. Now the apex court has made some guidelines under which it stated that before conducting this test a voluntary consent of the accused is needed before undergoing this test. Are the criminals not aware of this well fact and why would an accused or his/her council give a permission for this test in order to confess his/her crime. It is not about that a person accept his/her crime it is just that the politicians and the law regulators are using the law for their own benefit.
Another example from Income tax law where Salary includes basic pay, dearness allowance, house rent allowance, city compensatory allowance and conveyance allowance etc. After adding this the total amount will be taken as net income of a person for tax. However, with it employer used to provide lunch or tea coupons to their employees and the employees also can spend the amount on food expenses and for buying other goods, movie tickets etc. This amount is not included in the Salary package but the employees get money in the form of kinds and they didn’t include this amount in the column of their income. Employers used to put the cost of these coupons as staff welfare expenses and sometimes they can be termed as or become a part of corporate social responsibility in order to evade the taxes.
Tax evaders are also come under the list of such people who take the plea of exemptions in order to protect their income from becoming the crucial asset of nation. Some does not disclose their asset and some fail to produce their legal source of earning. Risk for the tax evaders become larger and larger, after the limits of the failure crossed then our governmental or investigation agencies get alert about all these stuff however they need to control this earlier. Investment of money as a gift into a tax free instrument will not affect the tax liability of a person.
Many businessmen and other common people used to transfer some amount of money in the name of their non-working spouse or a minor child and then further invest the sum of amount which has been speared in PPF or ELSS funds, in tax free bonds and Ulips. Many uses this method in order to save their income from tax as they save some money for their family’s future interest but there are some people who use this in order to not to disclose their transactions. These people take the help of company’s staff and corrupt auditors in order to commit various corporate frauds which in day to day transaction get unnoticed. A new fraud which has been noticed in 2018 known as PNB Scam is one such.
From the above paragraphs we derived at a conclusion that Indian laws as well contain many loopholes and these loopholes are used by the wrongdoers for their own benefit in order to satisfy their cause. Appreciable moves were taken by structured bodies in the name of anti-human rights. A direct and honest voice is required to raise such issues as they have now become relevant because each day law is moving on a newly evolving axis.