Nani Palkhivala, Indian Legislative Drafting, & Catch 22

There was a time, when on Budget Day, there would be two budgets read out. One by the Finance Minister of that day and age. And another in Mumbai’s famous Brabourne Stadium.

Thousands would turn up to hear Nanabhoy "Nani" Ardeshir Palkhivala analysis of the Budget. His analysis of the budget helped the common people understand it, and Delhi understand how badly they may have messed up.

A small clip of Nani is always popular, where he explains the ludicrous nature of an exemption drafted in the tax code. As per the law, anyone who could prove themselves to be mentally retarded and get the same certification from an approved Government psychiatrist would get a tax exemption of INR 15,000/-.

I shall allow you all to take two minutes to listen to Nani himself explain the problem with this.

This clip always reminds me of one of the most amazing dark satires I have read. Sharing the quote from the same below, which perfectly encapsulated this situation -

“There was only one catch and that was Catch-22, which specified that a concern for one's safety in the face of dangers that were real and immediate was the process of a rational mind. Orr was crazy and could be grounded. All he had to do was ask; and as soon as he did, he would no longer be crazy and would have to fly more missions. Orr would be crazy to fly more missions and sane if he didn't, but if he was sane he had to fly them. If he flew them he was crazy and didn't have to; but if he didn't want to he was sane and had to. Yossarian was moved very deeply by the absolute simplicity of this clause of Catch-22 and let out a respectful whistle.

"That's some catch, that Catch-22," he observed.

"It's the best there is," Doc Daneeka agreed.”

― Joseph Heller, Catch-22

AI-generated image for representation

I wish I could claim such drafting is a rare oddity in India. Unfortunately, I cannot make such claims.