The model code of conduct, which is now in force ahead of the Lok Sabha elections, has come as a major breather to bureaucrats in Uttar Pradesh. They take recourse to the code whenever they are faced with uncomfortable questions from journalists about the lack of decision-making. Recently, for instance, a top state industry department official faced a dilemma when asked about tax incentives that one of India's top automotive manufacturers had demanded for its local unit. Although the demand has been pending for two years and the company has begun shifting part of the production process outside the state, the burly bureaucrat retorted, "The model code has come into force."