37 The appellants advanced two submissions against this. First, it is submitted that TPS5 cannot be said to have been "duly made" if its terms were inconsistent with the MRS when it was made, because that would not be a compliance with s 34 of the MRS Act. There are two difficulties with this. In the context of cl 21, the notion of "duly made" appears to be a reference to compliance with the requirements for the making of a town planning scheme under the provisions of the Planning Act. Given that the subject matter of cl 21 is the removal of a variance between a local scheme and the MRS, it would be a self-defeating nonsense for cl 21 to intend, by "duly made", that the local scheme be "in accordance with and consistent with" the MRS as required by s 34 of the MRS Act without first taking into account the effect to cl 21. Secondly, it is submitted that there are really two grades of conflict or difference between the MRS and a local scheme, on the one hand an inconsistency and on the other a variance. The submission of the appellants appears to be that a "variance" is necessarily a lesser degree of difference than an "inconsistency" and, because of the difference in effect between an Urban and a Residential R zoning, that can only be an inconsistency, and not a mere variance. The words used do not offer support for this submission as a variance is treated by the Shorter Oxford Dictionary as including a "difference", a "divergence", "inconsistent (with)" and "incompatible (with)". I am not able to accept the view that for a provision of a town planning scheme to be at variance with a provision of Part III of the MRS, necessarily and always there must be a difference which is less in degree than an inconsistency between the two provisions. It appears to me that the legislative scheme revealed by cl 21 of MRS was that it anticipated that subsequent local schemes, duly made and approved by the Minister and Gazetted, might be at variance with a provision of Part III of the MRS. In that event the MRS itself provided that the provision of the subsequent local scheme should prevail. That would remove any scope for inconsistency in respect of Part III of the MRS, ie zoning, before it arose.