Morning Spice by Ginger
Reviewing the idiot box

Every now and then Ginger goes back to the idiot box. It has come to stay as Sri Lanka's premier source of entertainment. It is no longer possible to do a quick change and "hit a six show" as we used to call it in the old days. By the time we inch our way home through one continuous traffic snarl one is too exhausted to think of getting washed up and togged up to go anywhere for the evening. Travelling is the least pleasant thing one can think of today.

It is nice to notice that the E. A. P. Edirisinghe Group is getting the right slant on its entertainment programmes. A few English comedies and detective stories seem to be catching viewer interest. Even T.N.L. is making a minor comeback with programmes such as "Close to Home" and the 'Sirens' and a few other shows. Let’s hope the programmes will not clash too much. It is sad to note that Dynavision that started the revival has lost its way a little. Let’s hope it will not be for long. There is little purpose in talking about the two State run stations though I.T.N. at least makes some attempt to please the viewer Dynavision has got a comedy or two back but that by itself will not do.

Dangerous moles
Be a little careful of the moles that grow on your face and body. They give your doctor an indication of whether you are likely to get skin cancer or not (melanoma). A recent study by The Journal of the American Medical Association revealed that the risk of getting melanoma is decided by their number, appearance and size.

Earlier doctors had a tendency to check moles of abnormal growth and variable pigmentation irregular shape and borders that were not clear. Now doctors feel that any changes in existing moles should be reported and followed by a complete skin examination. It won’t do any harm to get your moles or nerves checked.

Theory of legalism
Do you know where the theory of legalism started! It was really an old school of Chinese philosophy which has much in common with the more current concept of realism. It felt that the world was not a safe place and stability could best be achieved from power that was derived from a strong state.

This of course was during a period when neighbouring states were constantly at war with one another and gave the justifiable impression that human beings were selfish and myopic. It recommended strong punishments and also rewards for good behaviours. The theory was popular around 200 BC or 800.

The National Security Levy - law and myths

The concept of NSL in its legal context and interpretation is presently in a morass. Admittedly, tax law is perhaps the most technical and arcane division in the general body of laws that impinge continually on the lives or existence of taxpayer citizens and entities. These characteristics of the tax laws are apparently in conflict with the golden rule in public finance that taxation ought to be certain and simple from the standpoint of taxpayers.

The growing body of tax law - growing in volume and complexity -has become a worrisome feature of tax systems, the world over. The problem has been addressed in some countries in recent times, notably in the UK and India, where tax law has been, is being or is to be re-written in less complex language.

The local NSL and the interpretation of its base, presents an example of what happens when too many persons rush in where experts fear to tread. The interpretation of tax law, given its technicality and importance for the state as well as its taxpayers, ought, on the functional division of labour, be left to the concerns of trained tax officials, the Attorney General, trained tax lawyers as well as consultants, the Inland Revenue Board of Review and, ultimately, the judiciary. At the present time, especially in the wake of GST, tax laws are fast becoming playthings in the hands of many busybodies with the result that our tax system is changing into a menagerie from the ordered system which we had decades ago. Glib talk passes for interpretation, and vested interests ride roughshod over the balanced judgment of officials.

By sections 2 and 3 of Act No. 52 of 1991, the NSL is charged at prescribed rates - generally 4.5% on (a) the turnover of a manufacturing business which sells its products locally, (b) the turnover of a business which is in banking, insurance or finance and (c) the value of imported articles manufactured abroad. For this purpose, the output turnover of a business which is liable to NSL is given its meaning by incorporation of the meaning of output turnover in section 5 of the TT Act No. 69 of 1981. The incorporation of the meaning of output turnover in section 5 of the TT Act No. 69 of 1981. The incorporation of provisions in a later Act by reference to specific provisions in an earlier Act is a common device which needs some explanation by reference to authority.

F. A. R. Bennion in his work Statutory Interpretation (second edition-section 259-page 522) comments: "It is a common device of legislative drafters to incorporate earlier statutory provisions by defence, rather than setting out provisions in full. This saves space, and also attracts the case law and other learning attached to the earlier provisions. Its main advantage is a parliamentary one however, since it shortens Bills and cuts down the area for debate. Sometimes the drafter will keep the length of the Bill down by incorporating relevant provisions of some other Act, in accordance with the maxim verba relata hoc maxime operantur per referentiam ut in eis inesse videntur (words to which reference is made in an instrument have the same operation as if they were inserted in the instrument referring to them). There are a great many instances of this recycling by drafters of earlier statutory provisions of a similar kind to those they are required to produce.

Example 259.1 The drafter of the Public Health Act 1875 was required to confer a power on local authorities to lay water mains. If set out afresh, this would have needed lengthy and complicated provisions. The drafter had what seemed a better idea, reflecting that local authorities already had power to lay sewers and that much the same process was involved in laying water mains. Accordingly, what the drafter said was:' Where a local authority supply water within their district, they shall have the same powers... For carrying water mains... as they have... for carrying sewers.'

Incorporation of an enactment by reference does not affect