Report No. 216
5. Difficulty in implementing the recommendations:
Para (d) is difficult to implement. The original draft of a statute cannot be in Hindi with regard to several English laws. For example, the new Income Tax Act is expected to be announced next year. It will be very difficult for the Act to be drafted in Hindi. A vast majority of tax payers speak the English language. The community of tax practitioners, auditors, investors are all conversant with the drafting of the statute in English. Any enactment in Hindi will be virtually useless.
6. India has signed several Double Taxation Agreements with various countries. If the Indian tax statutes are going to be in Hindi, then it is bound to lead to grave difficulty.
7. Apart from Revenue laws, several new subjects like information technology, stem cell development, telegraphic laws and laws relating to cyber crime can be provided for only in English. Many of the phrases and expressions which are used in English language. It would be difficult and, indeed a complete waste of public time and money, to prepare them in Hindi.