In every subject and stream of education and in their practical application has some unique features or feature to any sense. But no other subjects in the universe whether in science, commerce, humanities have such inherent undemocratic disparity as like legal education and its application. Now question is which special feature it has rendering such uniqueness? The moot answer is sea wide difference between the legal education and its application in Law colleges and in lower judiciary. Particularly the chasm of standard of application of law in lower judiciary as such civil, criminal courts as well as in revenue offices with that of in higher judiciary like Tribunals, High courts as well as in Supreme court is so wide no less than Pacific in wideness.
In no other streams of importance like medical, technical or in ors there are so mammoth gap of knowledge between lower rung and upper rung of educationalists as in legal world and this disparity has ironically created a huge atmosphere of undemocratic division in such subject which stands upon the behemoth of Just and Unjust. If great Socrates or Plato who are considered the father of law survived till today then they will see with their much displeasure that the very subject born to render justice and parity in human society itself is epitome of gross disparity.
But question is what is this disparity and why ? The answer of first question is that one simple word that is INTERPRETATION which is sole factor of said disparity and its tentacles is so omnipotent or perhaps most potent in the universe that not only the every segments of a state from government to individual has to knock the door of higher judiciary every now and then to find a solution of a complex problem but its wide tentacles has entangled another great subject within its critical domain which is accounts thus resulting in emergence of a hybrid subject taxation and accounting although in actual both are totally distinct and separate in the sense of their origin .
The reason of sparing few lines regarding on INTERPRETATION is to show how this solitary factor in legal world has created two types of legal citizens including judges and officers as different in standard like developed and developing or poor nations. Yes this is the reality. In lower judiciary, revenue offices particularly in income tax as well as in law colleges their very nature of jobs and syllabus are such which require the preliminary application of law like sections and examples. I will be most fair from my point of interpreting this from income tax perspective since in legal interpretation which is heart and soul of law has 70% application and concern with interpretation of income tax and only 30% is concerned with rest of ors laws in the world. That’s why all text books on interpretation of statues have devoted nearly cent percent on interpretation of taxing statues and that is income tax in actual. In taxation world just like civil, criminal practice there is division between lower and higher echelion of practice.
Taxation law unlike other laws not only encompasses the advocates but CA, CS, COST ACCOUNTANT and CFA. Such is the wide jurisdiction it has and in taxation and accounting practice both of which are non seperable entity employs 95% of professional on handling of preparation of accounts and compliance of audit and taxation assignments on behalf of their clients has scant scope to deal with the interpretation of statute. They are entirely concerned with simple application of taxation laws and accounting rules and guidelines which are mostly clerical in nature and hardly have any actual flavor of law. Therefore I may not be unjust if I opine that the real application and research on laws starts in higher judiciary level not only in our country but throughout the world. The simple reason for that unless and until the dispute or litigation starts between the assessee and the department or two litigants , question of interpretation of law and looking after for judicial precedence hardly require in lower level.
In practical we see that people practicing in lower level are ill afford to give time on interpretation of law or case law because in their nature of job it is like luxury and officers and judicial officers are equally ill equipped to deal with them so. Moreover they do not have power to deal with them. All are within exclusive domain of higher judiciary. As a result in practicing world or better to say in the legal world of knowledge two types of citizens are visible. One is first rung citizens having steady practice in higher judiciary to be truly called Advocates and another is second rung citizens being employed in tax file, audit and accounts matter with mostly of clerical flavour. This difference is so wide and distinct that both constitute a different classes and hardly appreciate the each other world although ironically both are heavily interdependent with each others on factual data and issues and all litigations visiting to higher judiciary have origin either in a CA or Advocate or CS office and files and men in higher judiciary are totally dependent upon the lower rung for factual matrix which is core subject of any litigation. This is the unique feature which no other subjects or profession or jobs have.
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