Almost every law i9s nade in such a manner theat there is ambiguity or clauses which allow the bureaucrats to interpret and interfere. All rules whether in IT, Excise or Customs should be clear for anyone to interpret - both the enforcers and the public to follow. I am saying this with experience when VP SIngh was FM, when he made the rules and laws so easy to interpret that even a junior officer to put up the file for the Deputy Serc to clear the file. Also put time limits within which the bureaucrats have to reply to any application. Computerise all applications and the stages thru which it has to pass and anyone should be able to know where the file is stuck and the officer made responsible. If all this done, where can the bureaucrat make money or the clerk or the MInister. I have dealt with the Govt depts without paying a single paise as bribe and got results.
