KOLKATA: Googlies are common to a budget. But left-arm unorthodox spin, often referred to as “chinaman” is rare. Well, finance minister P Chidambaram just bowled one on Friday, during his Union Budget 2008-2009 presentation. According to Clause 4 of the Finance Bill, a new clause, christened (26 AAA) is proposed to be inserted in Section 10, whereby the income of a Sikkimese individual from any income arising out of the state of Sikkim has been exempted from income tax. Not only that, his dividend income from anywhere is also proposed to be exempted. And all this, with retrospective effect. Specifically, the words are: “Any income, which accrues or arises to a Sikkimese individual from any source in the state of Sikkim or by way of dividend or interest on securities, shall not be included in the total income of such individual.” Well, to say the least, even Sikkimese are puzzled. “If we are exempt from income tax that will be good, I guess,” said SK Chettri, a doctor by profession i...