What Every Professional Should Always Remember: ITAT President
Shri. H. L. Karwa, President, ITAT
Hon’ble Shri. H. L. Karwa, President of the Tribunal, reminds all of us that character is the professional’s greatest asset. A professional is expected to have high moral character and that is why Courts implicitly trust a professional’s word. The professional is expected to reciprocate the trust by conducting himself in a dignified manner. He cautions us that professionals must be careful never to betray that trust, even unknowingly
Shri A.P.Sathe, President, ITAT Bar Association, Mumbai, Shri S.K.Poddar, National President, All India Federation of Tax Practitioners, Dr.K.Shivaram, Past President, ITAT Bar Association, Mumbai & Past National President, All India Federation of Tax Practitioners, Shri R.B.Malik, Principal, Government Law College, Mumbai, Prof. Sanjay V.Kadam, Chairman, Moot Court Association, Government Law College, today’s Guest of Honour brother Shri D.Manmohan, Vice President (Mumbai Zone), ITAT, my colleagues, law students participating in the Moot Court Competition, ladies and gentlemen.
Never mislead the judge by (a) wrongly quoting the record; (b) citing wrong or overruled cases; (c) misstatements of facts; (d) securing adjournments for the convenience of clients on the false plea of your personal convenience or ill-health
Good evening to everybody. It gives me immense pleasure to be amongst you on the occasion of Inaugural Function of the 10th Nani Palkhivala Memorial National Tax Moot Court Competition, 2013. As you all know that the Government Law College, Mumbai in association with All India Federation of Tax Practitioners and the Income Tax Appellate Tribunal Bar Association, Mumbai is organizing the 10th NANI PALKHIVALA MEMORIAL NATIONAL TAX MOOT COURT COMPETITION from 3rd – 5th October, 2013.
Last year, I had an opportunity to judge the Semi-Final round of Moot Court Competition and my personal experience is that the quality of representation by the participants in the competition was excellent. As usual, this year also the rounds of competition except the final round will be held at the Income Tax Appellate Tribunal Court rooms and will be judged by the Judicial and Accountant Members of the Income Tax Appellate Tribunal. As all of you know that the Tribunal was created for redressel of disputes under the Indian Direct Tax Laws. The well-known motto of the Tribunal is “SULABH NYAY! SATVAR NYAY! i.e., “EASY JUSTICE! SPEEDY JUSTICE!” This motto is quite relevant in the context of Moot Court Competition. In Moot Court Competition, the moment the participants of both the sides conclude their arguments, the Judges hardly take 5 to 10 minutes to declare the result in the presence of participants appearing for both the sides. In such competition, there is no scope for adjournment of hearing of the case. No Court fee is required to be paid. In that view of the matter the motto “SULABH NYAY! SATVAR NYAY!” becomes more relevant in the context of Moot Court Competition.
Everybody knows the famous words spoken by NASA Astronaut Neil Armstrong. He said, “That’s one small step for [a] man, one giant leap for mankind”. It is true about the organizers of Nani Palkhivala Memorial National Tax Moot Court Competition and this competition has the distinction of being India’s first Moot Court Competition based exclusively on the subject of Direct Taxation. By organizing such competition the organizers are not only encouraging the young law students all over India to join the legal profession and develop their skills in the subject of taxation; but also persuade them to work with a Tax Bar of international standards. I am sure that once these participants join the legal profession, particularly in the taxation field, they will contribute a lot for changing the economic scenario of the country. The young lawyers will also play an important role in bringing much needed improvements in our judicial system.
The participants of Moot Court Competition, whosoever enter the Bar must remember a few words said by Shri G. V. Mavalankar, First Speaker of Lok Sabha, in his book titled “My Life At The Bar”.
He said “Never mislead the judge by (a) wrongly quoting the record; (b) citing wrong or overruled cases; (c) misstatements of facts; (d) securing adjournments for the convenience of clients on the false plea of your personal convenience or ill-health”.
He further said “Please remember that character is your greatest asset, from the material as well as the spiritual point of view. Character will enable you to earn your livelihood, in the right, honest and dignified manner which will also be beneficial to society in general”.
With these few words, I wish all the participants every success in Moot Court Competition. I would like to thank Moot Court Association of Government Law College, Mumbai for inviting me on this occasion.
I also wish all of you a happy Diwali.