Marching towards Golden Jubilee

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i

All India Federation
of Tax Practitioners

© All India Federation of Tax Practitioners

November, 2021

Price : ` 750/-

DISCLAIMER
The opinion and views expressed in this publication are those of the contributors. The All India Federation of Tax
Practitioners does not necessarily concur with the same.
No part of this publication may be reproduced or translated in any form or my any means without the permission in
writing from the All India Federation of Tax Practitioners.
This publication is sold with the understanding that neither the publisher nor the authors will be responsible for the
result of any action taken on the basis of this work, whether directly or indirectly for any error or omission to any person
whether a buyer of this publication or not
All the disputes are subject to Mumbai Jurisdiction. Published by Dr. K. Shivaram for All India Federation of Tax
Practitioners, 215, Rewa Chambers, 2nd Floor, 31, New Marine Lines, Mumbai - 400 020.
Tel.: 022-2200 6342 / 63 / 4970 6343
E-mail : [email protected] • Website: www.aiftponline.org

Printed by
Finesse Graphics & Prints Pvt. Ltd.
Tel.: 4036 4600

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Contents

Preface ................................................................................................................................................. vi

From the Desk of the Souvenir Committee...................................................................................................viii

Messages

Hon'ble Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs, Government of India...........ix

Hon'ble A. M. Khanwilkar, Judge, Supreme Court of India.................................................................................x

Hon'ble Justice Kalyan Rai Surana, Judge, Gauhati High Cout......................................................................... xii

About All India Federation of Tax Practitioners (AIFTP).................................................................................. xiii

National Executive Committee Members 2021...................................................................................................xvii

March of the Federation 1976-2021........................................................................................................................ 1

History of AIFTP — P. C. Joshi (1976-1999).................................................................................................... 3

11th National Convention, New Delhi — Dr. N. M. Ranka (2000-2002).....................................................16

12th National Convention, Mumbai — Dr. K. Shivaram (2003-2005)......................................................... 33

13th National Convention, Chennai — V. Ramachandran (2006 & 2007)................................................. 39

14th National Convention. New Delhi — Bharat Ji Agrawal (2008 & 2009).............................................41

15th National Convention, Jaipur — M. L. Patodi (2010 & 2011)............................................................. 44

16th National Convention, Ranchi — S. K. Poddar (2012 & 2013)............................................................. 50

17th National Convention, Mumbai — J. D. Nankani (2014 & 2015)........................................................ 55

18th National Convention, Hyderabad — Dr. M. V. K. Moorthy (2016)..................................................... 65

19th National Convention, New Delhi — Prem Lata Bansal (2017)............................................................. 69

20th National Convention, Jabalpur — Ganesh Purohit (2018)................................................................... 73

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21st National Convention, Guwahati — Dr. Ashok Saraf (2019)...................................................................76
22nd National Convention, Mumbai — Smt. Nikita Badheka (2020)......................................................... 79
23rd National Convention, Virtual — Mr. Srinivasa Rao (2020)................................................................. 85
Educational Activities – January 2021 to October 2021 –

Report by Mr. S. S. Satyanarayana, Secretary General – Mr. S. S. Satyanarayana...................................... 87
Ad hoc Committee - 1974 to 1976........................................................................................................................ 90
National Executive Committee — 1976 to 2021................................................................................................... 90
Managing Committee (Southern Zone).............................................................................................................. 109
Managing Committee (Northern Zone)............................................................................................................. 110
Managing Committee (Central Zone)..................................................................................................................111
Managing Committee (Eastern Zone)..................................................................................................................112
Managing Committee (Western Zone)................................................................................................................113
Past President Office Bearers and Team of AIFTP (2021)..................................................................................114
Past Presidents – Vision....................................................................................................................................... 129
Looking back....... looking forward – P. C. Joshi, Advocate, Mumbai

National President (1994-1996)......................................................................................................................131
Federation 2026: My Vision – Dr. K. Shivaram, Sr. Advocate, Mumbai

National President (2003-2005).................................................................................................................... 134
My Vision – M. L. Patodi, Advocate, Kota

National President (2010 & 2011).................................................................................................................143
The Onward Journey 2026,

J. D. Nankani, Advocate, Mumbai. National President (2014 & 2015)......................................................146
AIFTP as I know – Dr. M. V. K. Moorthy Advocate, Hyderabad, National President (2016).................148
VISION - 2026 – Mrs. Prem Lata Bansal Sr. Advocate, New Delhi, National President (2017)...............151
45 YEARS OF AIFTP – Shri Ganesh Purohit Sr. Advocate, Jabalpur, National President, (2018)......... 154

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Dr. Ashok Saraf, Sr. Advocate, Guwahati, National President (2019).........................................................157

My vision for the Federation –
Mrs. Nikita R. Badheka, Advocate, Mumbai, National President (2020)...................................................161

AIFTP as I Know – M. Srinivasa Rao, Tax Practitioner, Eluru, National President- (2021)..................... 164

Past Presidents, Secretary Generals & Treasurers (1976-2021).................................................................... 167

About AIFTP Journal..................................................................................................................................... 169

About AIFTP Times....................................................................................................................................... 169

International Study Tours............................................................................................................................... 170

Decade of Nani Palkhivala Memorial National Tax Moot Court Competitions........................................ 180

National Conventions 1978-2020.................................................................................................................. 185

Members Elevated / Appointed to Bench...................................................................................................... 188
Public Interest Litigation Petitions filed by AIFTP & Associate Members................................................. 189
List of Publications.......................................................................................................................................... 201

Statistics .............................................................................................................................................. 209

Accolades and Economiums – AIFTP........................................................................................................... 211

Code of Ethics .............................................................................................................................................. 218

Glimpses From Events..................................................................................................................................... 221

mm

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Preface

It is a matter of immense pleasure in bringing this valuable and more so exemplary souvenir to
commemorate the 45th Year Foundation Day Celebrations being held on 11.11.2021 Amanora-fern
club at Pune (Maharashtra). Unlike other souvenirs generally brought about and released through the
designated Chief Guest or Guest of Honor or any keynote speaker in every or any tax conference or
seminar, this precious souvenir comprising of the various stages from the inception till attainment of
45th year through which the Federation has passed really deserves and qualifies to be preserved by
one and all especially for the guidance of the future leaders and upcoming members. That apart the
souvenir also depicts the vision of the Federation in 1976 exactly 45 years ago for which purpose,
object, idea and ideology, it was incepted in the august presence of the former Chief Justice of
India, J. C. Shah and the legal luminary of the country Dr. N. A. Palkhivala and another legend
CA. N. C. Mehta and other stalwarts and from the day of inception how the Federation charter
members Adv. P. C. Joshi, Advocate, AIFTP has very widely covered this issue in his article of vision.
That apart, the souvenir to befit the rarest occasion also is a combination of many worthy preservative
articles of vision articulated by several stalwarts and legal luminaries like past presidents, Dr. K.
Shivaram, Senior. Advocate, AIFTP from Mumbai, M. L. Patodi, AIFTP Advocate from Kota, J. D.
Nankani, Advocate, AIFTP from Mumbai Dr. M.V.K Moorthy Supreme Court Advocate, AIFTP
from Hyderabad, Smt Premalata Bansal, Senior Advocate, AIFTP from Delhi, Ganesh Purohit, Senior
Advocate, AIFTP from Jabalpur, Dr. Ashok Saraf, Senior Advocate, AIFTP from Guwahati, and finally
Smt Nikita R. Badheka, Advocate, AIFTP from Mumbai. There are other articles of very good interest
to know of the heritage, culture, value based principles and the unchallengeable programmes being
pursued by the Federation all through to achieve its sacred object to demonstrate and focus on the
fact as to how the Federation at all times proved itself to be proactive for revenue as well as imparting
necessary professional education to assist, update their knowledge and give a kind of valour to the
delegates to compete with all counterparts elsewhere in the universe. Souvenir also contains such
valuable and ever memorable information as to its role of vital play in espousing the cause of public
on several fronts concerning law, revenue and judiciary and also to demonstrate its high standards
being maintained ultimately culminating in appointment of its products as judges to the constitutional
courts in the country as also members (judicial) to the Income Tax Appellate Tribunal which has been
functioning pre-independence with an international repute.

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The Federation has also played a role in the 80th years of celebrations of ITAT in February, 2021
when it was identified by the Government of India as largest participatory organization.

The Central Board of Direct Taxes, the Central Board of Indirect Tax Committee, GST Council, The
Revenue Chief Secretary, Government of India are also recognized the AIFTP services during this
45th year and invited for various discussions in relating to the tax matters and laws.

We hope that this finest souvenir of 45th Foundation day would be of great assistance to one and all
to cherish the values and memories of their association with the Federation since its birth forever to
see that their association and experience are not faded but cherished in all times to come.

Halting at...Mumbai M. Srinivasa Rao
Date: 01.11.2021 Tax Practitioner – Eluru

National President

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All India Federation
of Tax Practitioners

From the Desk of the Souvenir Committee

The All-India Federation of Tax Practitioners (AIFTP) was established on November 11,1976, and
to commemorate the completion of 45 years foundation day, the National President of the AIFTP
Mr. M. Srinivasa Rao requested Mr. Mitesh Kotecha to take up the responsibility of publishing a
souvenir which brings the past history of the AIFTP and vision for 2026 when the AIFTP will be
celebrating its golden jubilee.

It is worth acknowledging and appreciating that each member of the National Executive Committee
has one after the other put in their heart for the development of the AIFTP. The AIFTP is the
only voluntary organisation which has more than 10,000 members from across the country and has
adopted a code of conduct for its members. The Federation has and also made an appeal to various
professional organisations to adopt a similar code of conduct for their organisation.

We place on record our gratitude to all the Past Presidents by readily forwarding their own
impressions and expectations from this unique organisation.

This souvenir contains the history of the AIFTP for the last 45 years and vision of 2026 when we
celebrate our Golden jubilee celebration. It also contains the Messages from the dignitaries, list of
publications, list of Public Interest Litigations filed by the AIFTP and the sister organisation of AIFTP.
The Souvenir can be downloaded from the website of the AIFTP.

The AIFTP is a symbol of the national integration of tax professionals, and in the years to come a
large number of tax professionals will join the family of AIFTP for strengthening the tax professional’s
fraternity.

Members are requested to read the souvenir to know the journey of the AIFTP and people who have
contributed for development of this fraternity.

The souvenir is hosted in the website of the AIFTP. (www.aiftponline.org)

Dr. K. Shivaram CA Mitesh Kotecha Mr. Kishor D. Vanjara
Senior Advocate, Past President Chairman & Past Treasurer Past Secretary General

Mumbai
01-11-2021

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Message

Date: 27th October, 2021

Happy to note that the All India Federation of Tax Practitioners (AIFTP) will be completing 45 years
of its existence on 11th November, 2021 and is bringing out a souvenir titled "45 Years - Marching
Towards Golden Jubilee" to mark the occasion.

It is also heartening to note that AIFTP is the only voluntary professional organisation in our country
which has 138 Professional Associations as its affiliated members and more than 10,000 individuals
as life members from 28 States and 4 Union Territories.

Best wishes for the success of the souvenir.

(Nirmala Sitharaman)

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All India Federation
of Tax Practitioners

Message

I congratulate the Federation on completing 45 years of glorious service, being established in 1976
by the doyens of the Bar with an avowed objective of spreading education in the matters of tax laws
and related laws including accountancy. It has continually worked towards achieving the stated goal
whilst maintaining high standards.

Indeed, awareness in matters relating to tax laws, other laws and accountancy is quintessence for the
common man to understand. However, as the saying goes, two things are impossible for a common
man to understand, the Duckworth-Lewis formula for reckoning required runs in a rain affected
cricket match and other being tax regime!

Over the years, the Federation has strived to make it easier for the common man to understand the
complex tax structure of our country. I earnestly hope and trust it continues to do so in times to
come.

The taxation policy is a complex subject. It is an amalgam of economic and social justice principles.
Kautilya, one of the finest economist, teacher, philosopher and royal advisor during the ancient
Bharat had propounded for linear taxation. He emphasized on fairness, stability of tax structure, fiscal
federalism, avoidance of heavy taxation, ensuring tax compliance and subsidies to encourage capital
formation. The Federation must carry his message forward.

The vision of the Federation and the steadfast spirit to spread education in these matters are highly
commendable. I hope to see greater increase in the strength of its members striving to fulfil the
objective on which the institution had been built.

The monthly journals published by the Federation are well updated with the happenings in various
courts of the country.

It is also heartening to know that the Federation regularly conducts conventions and seminars
including international study tours to empower its members with new vistas of tax laws by giving
them exposure to national and international tax structure perspectives.

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I must underscore the efforts of the Federation in arranging national level moot court for the budding
lawyers to give them exposure and understanding of tax laws of India. This is bound to benefit them
and, in the process, create a new band of young experts in the field in the coming years.

As you turn 50 in 2026, I hope to see more feathers in the cap of the Federation. Your membership
base across the nation is wide and I hope to see a sizable increase in the coming years. I am certain
that your expertise would help the common man of India get a better understanding of the tax system
and in the process help in nation building. The members of the Federation must traverse this journey
through the path of high values and selfless service.

(A. M. Khanwilkar)

Date : October 16, 2021
Place : New Delhi

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All India Federation
of Tax Practitioners

Message

JUSTICE KALYAN RAI SURANA JUDGES BUNGALOW NO.8

JUDGE, GAUHATI HIGH COURT NEAR HIGH COURT GUEST HOUSE
KHARGHULI MAIN ROAD
GUWAHATI-781004.

To, Date: 14.10.2021.
Mr. Malladi Srinivasa Rao,

Wishing yDouusasN2Ahn1laled5tIrinoatR.odneiaawallaFPl ertCedhhseeiardmametnbieotem,nrsbo,efrTs aoxf PyroaucrtitFioedneerrast,ion and family a very happy and joyous Durga
Puja and

31, New Marine Lines,

It gives me imMmuemnbseaip–le4a0su0r0e2t0o. be informed that the AIFTP is proDpaotesi:n1g4.t1o0p.2u0b2li1s.h a souvenir to
celebrate the Sapphira Jubilee – Quinquadragennial year, titled “45 Years – Marching towards Golden

Jubilee”, havinDgebareeRnaoesjtia, blished on 11.11.1976.

I have read yoWurishjoinugrnyaolsu liakned(it)oAallll ItnhdeiamFeemdbeerarstioonf yoofuTraFxePdrearcatitoinonaenrds Jfoaumrinlyala, avnedry(ii) AITFP
Indirect Tax ahnadppCyoarpnodrjaotyeoLuaswDJuorugranPaul.jaI ahnadveDaulssoshreeraad. your two books dedicated to the memory
oLipnfoafnsoLsdraimbtmelaeaJtruitkvosetjikucaeedneyIpegtdDpesumtagbraeuri.ledbvi,psnBeluhittss.icsiPthtasaml.eoetiSdcdfevsoaeoSorin.“muaun4tTfvpim51nehtr1inueeetY.mnilor1reeesu1deaets.ior1s(Cspei9)nldoce7–o“euua6Flcsre.drMatubeotrarqoieuaorufcbtnteehItonnipnittdbnrlhgyeoieamgA.tirnoSyaIsfwkamomfeparimdnmprindhdeeQsdidrafuaotlGtelhrhosJayatulttoidhtboueyeintlnorhesmueeaoJrfeuAon–mFbIreFeSibQldTseueaeuPerriri”svdnai,estqaypinuhopuDaadnrbodvilapririniseanocgcgaysdteotionibTnnoigenanenexigtasewnolseth”ov,oebarwynetdihsvhie(nireigys)
to keep himself updated in direct and indirect tax matters.

I have read your journals like (i) All India Federation of Tax Practitioners

I hope and trJuosut rtnhaal,t aynodur(isi)aiAdITsoFuPvIenndirirewcot uTladxaalsnod bCeonrepfoirtaatell Lthawe rJeoaudrenrasl.wIhhilaevyeoaulrsoFederation
marches towarrdesaditsyogoulrdtewnojubboiolekes. dedicated to the memory of Late Justice Dr. B.P. Saraf

titled (i) “Frequently Asked Questions on Survey Direct Taxes”, and (ii)

Sincerely, Landmark judgments of Supreme Court of India. I find all your aforesaid

publications to be very informative and educative. There is no doubt in my

(Justice Kalyamn iRndai tShuartanyao)ur Federation is doing everything possible to keep up its

continuous education programme for the members and anyone who wishes
to keep himself updated in direct and indirect tax matters.

I hope and trust that your said souvenir would also benefit all the readers
while your Federation marches towards its golden jubilee.

Sincerely,

JUSTICE KALYAN Digitally signed by JUSTICE
KALYAN RAI SURANA
RAI SURANA Date: 2021.10.14 19:45:18
+05'30'

(KALYAN RAI SURANA, J).

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All India Federation of Tax Practitioners
(AIFTP)

Inspired by the ideology to have a common platform for all those who practice taxation laws,
irrespective of their individual affiliations and to enable them to share the benefits of their learning
and sharing of knowledge, eminent professionals from the fields of Direct and Indirect Taxes
conceived the idea of establishing an All-India body for the tax practitioners. It was at the opening
ceremony of the National Conference held on November 11, 1976 organised by The Chamber of
Income Tax Consultants, Mumbai under Presidentship of Shri B. C. Joshi, that the doyens of the
Professionals christened the Association in the presence of former Chief Justice of India, Hon’ble
Justice J. C. Shah, distinguished Jurist Padma Vibhushan Dr. N. A. Palkhivala Senior Advocate
and Shri Ram Rao Adik, Senior Advocate, Advocate General of Maharashtra. Shri N. C. Mehta,
Chartered Accountant, Mumbai, was elected as Founder President of the All-India Federation of Tax
Practitioners (AIFTP) and Shri P. C. Joshi Advocate was elected as Secretary General. The AIFTP
has completed 44 glorious years of its existence.

The main object of AIFTP is to spread education in the matters relating to tax laws, other laws and
Accountancy.

The AIFTP has its registered Head Office at 215, Rewa Chambers, 31, New Marine Lines, Mumbai-
400 020. The total strength of National Executive Committee Members is 75 headed by the National
President, Deputy President, five Vice-Presidents, Secretary General, Treasurer, five Joint Secretaries.
The National President (2021) is Mr. M. Srinivasa Rao, Tax Practitioner from Eluru (Vijaywada) and
Deputy President Mr. D. K. Gandhi, Advocate from Ghaziabad.

The AIFTP is divided into five zones namely, Central Zone, Eastern Zone, Northern Zone, Southern
Zone and Western Zone. Each Zone is headed by a Chairman, and Vice Chairman from each State to
which Zone represents, One Secretary and two Joint Secretaries and Treasurer as Office Bearers. The
term of the Zonal Office bearers and Managing Committee coincide with the terms of the National
Executive Committee.

The membership of the AIFTP comprise of Senior Advocates, Advocates, Solicitors, Chartered
Accountants and Tax Practitioners who are practicing on Direct & Indirect Taxes, from all States
and union territory of the Country. Members of the AIFTP enjoy a strong bond of fellowship
leading to fraternal brotherhood amongst professionals. The AIFTP is the only voluntary professional
organisation of our country which has 138 Professional Associations as its affiliated members and
more than 10,000 individuals as life members from 28 States and 4 Union Territories.

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For spreading the educational activities, the AIFTP has various Sub-Committees, such as, Journal
Committee, Law & Representation Committee (Direct & Indirect Taxes), ITAT Bar Associations’
Co-ordination Committee, Membership Development, Times Committee, publication committee, etc.

The AIFTP publishes a monthly Journal covering the latest reported and unreported decisions of
the Supreme Court, High Courts and Income Tax Appellate Tribunals, allied laws, and also the
articles, opinions and Q&A. The unique feature of the AIFTP Journal is that every quarter, the gist
of important case Laws which are published in 33 Tax Magazines, www.itatonline.org are published
section wise. Yearly digest of case laws from 2012 onwards are also available on the website i.e., www.
aiftponline.org which can be downloaded by the members and tax professionals.

AIFTP publishes a monthly newsletter called AIFTP TIMES which is sent to all the members free of
charge. Newsletter contains important Notifications, Circulars and other topical information and also
information about various activities of the AIFTP.

AIFTP website i.e., www.aiftponline.org , is an informative source for the members. The website is
regularly updated by a team of dedicated professionals. The Journal and Times are uploaded every
month on the website of AIFTP. Professionals can apply Membership, Journal Subscription, ID card
through website.

AIFTP has been making representations for better tax law and tax administration. AIFTP and
Associate members have filed more than 41 Public Interest Petitions (PILs) before various Courts for
better administration of tax laws and to uphold the independency of judicial forums. AIFTP regularly
sends Pre- and Post-Budget Memorandums. Many of the suggestions and the recommendations are
accepted. It regularly publishes books in simple language and question-answer format at a low cost. It
has published more than 44 publications till date.

AIFTP in association with Income Tax Appellate Tribunal Bar Association, Mumbai has published
a publication named “Digest of Case Laws — Direct Taxes (including allied laws) (2003-2011)”,
to Commemorate the 150th Year anniversary of the Hon’ble Bombay High Court. In the year
2015, “Interpretation of Taxing Statutes – Frequently asked questions”, which was dedicated to
Honourable Mr. Justice S. H. Kapadia, former Chief Justice of India, (2017) Income tax Appellate
Tribunal – A Fine Balance, Law Practice, procedure and conventions – Frequently asked questions
– Dedicated to Padma Vibhushan Late Dr. N. A. Palkhivala, Senior Advocate. AIFTP has published
a publication titled (2018) “311 - Frequently asked questions on Survey” – Direct taxes – Dedicated
to Honourable Justice late Dr. B. P. Saraf, Former Chief Justice of Jammu and Kashmir High Court.
(2020) “151 Land mark judgements of the Hon’ble Supreme Court of India - 151 years of Mahatma
Gandhi” on the auspicious occasion of 151st birth anniversary of Father of the Nation Mahatma
Gandhi. This publication dedicated to Honourable Justice late Dr. B. P. Saraf, former Chief Justice
of Jammu and Kashmir High Court.

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AIFTP jointly with the Association Members, organise National Seminars, Conferences and
Conventions in various parts of the Country to update its members on Direct and Indirect Taxation.
A unique feature of the AIFTP is that its faculties, chairmen, trustees, office bearers and members of
the National Executive and Zonal Committees pay a registration fee and bear their own travel and
stay expenses. From April 2020 to September 2021 during the period of Covid-19 Pandemic, the
AIFTP has conducted more than 200 Webinars on various subjects and all webinars were without any
charges. AIFTP as an association with the help of their members have contributed an amount of Rs.
11 lakhs to the Prime Minister Cares Fund. In the year, 1999 the AIFTP had published a publication
titled “NRI - A Legal companion” which was dedicated to the War Heroes of Kargil and the entire
surplus of the said publication was handed over to the Defence fund. AIFTP members have sponsored
various awards in memories of their respective parents in various categories i.e., Best Conference, Best
Zone, Best Chairman, Best Upcoming Speakers, etc.

For the development of the Tax Bar, the “Nani Palkhivala Memorial National Tax Moot Court
Competition” and “Research in Tax Laws” was organised till 2013 wherein every year students from
more than 25 leading law colleges of India participated in the competition and more than 100 Law
Colleges were participated in the Research Competition. In the year 2021 the AIFTP in association
with the Goods and Service Tax Practitioners Association Maharashtra (GSTPAM) and Maharashtra
National law University Mumbai (MNLU-Mumbai) have started Padma Vibhushan N. A. Palkhivala
Memorial Tax Moot Court Competition (Virtual) and Research Competition.

Since 2004 AIFTP conducts regular International Study tours, in the first study tour a seminar was
held at Law Society of England and Wales on April 24, 2004, wherein a publication titled “India-A
Global Business Destination” was released at England.

AIFTP has voluntarily adopted a Code of Ethics for its members in its Constitution.

On request of the AIFTP the Government of India has released Commemorative Postage Stamp in
Memory of Padma Vibhushan Late Dr. N. A. Palkhivala, Senior Advocate on 16th January, 2004.
The then Hon’ble Prime Minister of India, Shri Atal Bihari Vajpayee released the Commemorative
Postage Stamp at Mumbai.

The AIFTP was earlier affiliated to the Asia Oceania Tax Consultants’ Association (AOTCA), Japan
& had organized the First International Tax Conference at Mumbai from 19th to 21st November,
2009, representing 14 countries wherein 105 delegates enrolled, including 55 foreign delegates.

Many members of the AIFTP have been elevated as Judges of the Supreme Court, High Courts,
Tribunals and also appointed as Advocate General of various States.

On November 11, 2016, on the occasion of completion of 40 years of the AIFTP a publication
and a short film titled “40 Years of Milestones and Beyond” was released by the AIFTP which
contains the history of the AIFTP. The same is available in our website. The link for the same is

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https://youtu.be/jNOrF1bhgnI. On November 11, 2021 the AIFTP celebrating its 45 years and a
publication titled “Marching Towards Golden Jubilee” will be released.
The AIFTP has always believed in professional brotherhood. For support of the members of the
AIFTP it has set aside a corpus of Rs 1 crores for welfare of the members of the AIFTP. During the
pandemic the AIFTP has supported financial aides many deserving members from across the country.
The AIFTP is also proposing to have a group insurance scheme for the benefit of its members.
The AIFTP is the symbol and spirit of National Integration of tax professionals, and with active
support of the members it is one of the leading National Tax professional organisations.

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National Executive Committee Members 2021

National President Imm. Past President Dy. President
Mr. M. Srinivasa Rao Mrs. Nikita Badheka Mr. D. K. Gandhi

Eluru Mumbai New Delhi

Secretary General Treasurer
Mr. S. S. Satyanarayana, Hyderabad Mr. S. B. Kabra, Hyderabad

VICE-PRESIDENTS

Mr. S. B. Kabra Mr. O. P. Shukla Mr. Rajesh Mehta Mr. Anand Kumar Mr. Janak K.
Hyderabad (SZ) Varanasi (NZ) Indore (CZ) Pasari Vaghani

JOINT SECRETARIES Ranchi (EZ) Mumbai (WZ)

Mr. Siddeshwar Mr. Arvind Kumar Mishra Mr. Deep Chand Mr. Amit Goyal Ms. Anagha
Yelamali Prayagraj (NZ) Mali Guwahati (EZ) Kulkarni
Jodhpur (CZ) Pune (WZ)
Bengaluru (SZ) xvii

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MEMBERS

Mr. Achintya Mrs. Anjana Singh Mr. Anil Kumar Mr. Arvind Shukla Mr. Basudeb
Bhattacharjee Prayagraj Srivastava Varanasi Chatterjee
New Delhi Jamshedpur
Kolkata

Mr. Bharat Swami Mr. Bhaskar B. Patel Mr. Bibekananda Mr. C. Radhakrishnan Mr. Chirag S.
Vadodara Vadodara Mohanty Vellore Parekh
Jajpur Mumbai

Mr. Deepak R. Shah Mr. Dilip Kumar Agarwal Mr. G. Baskar Mrs. Gouri Chandnani Dr. Hemant S.
Mumbai Siliguri Chennai Popat Modh
Jabalpur
Ahmedabad

Mr. Hemendra V. Mr. Kishor Vanjara Mr. Mitesh Kotecha Mr. Nitin Gautam Mr. P. M. Chopra
Shah Mumbai Mumbai Nagpur Jodhpur

Hyderabad

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Mr. Pankaj Ghiya Mr. Pradosh Pattnaik Mr. R. D. Kakra Mr. Rajesh Joshi Mr. Rahul Kaushik
Jaipur Bhubaneshwar Kolkata Indore New Delhi

Mr. Suresh Mr. Samir Jani CA. Sandeep Mr. Santosh Gupta Mr. T.
Chandra Garg Junagadh Gadodia Nagpur Chandramouli
Ranchi
Kolkata Tirupati

Mr. V. P. Gupta Mr. Vijay Narayan Mr. Vijay Kumar Mr. Vinayak Patkar Mr. Vipul B. Joshi
New Delhi Kewalramani Navlakha Mumbai Mumbai
Thane Ujjain

CO-OPTED MEMBERS

Mr. A. V. S. Mr. Bhola Prasad Sinha Mr. Hari Lal Patel Mr. H. Ramakrishnan Mrs. Jamuna Shukla
Krishna Mohan Ranchi Ranchi Trivandrum Varanasi

Nellore

xix

All India Federation 10, Ganesh Colony, Bhairav Path, Opp. Soni H
of Tax Practitioners Jawaharlal Nehru Road, Jaipur-302 004
Rajasthan

Code : (0141)
CO-OPTED(MOE) MTeBl.E R:S 2621679

(R) Tel. : 2622644
(O) Fax : 2621679
Mobile : 9829013626
Email : [email protected]

Mr. Kishor Lulla 8.Mr. Nagesh Rangi SMarnA. hNjmaigeyadmabKSadhuahmarM–r. RAajdUenjvjdar.ina Sodani Mr. RGahkaezsihabAadgrwaVl ice-Pre
Sangli Hyderabad
S. S. Law Offices,
40 – G. S. P. Marg, Allahabad - 211 001
Uttar Pradesh

Code : (0532)

(O) Tel. : 2261192

Mr. S. Mr. Sanjay Kumar ((OR)M) TrF.eaSRlix.da d n hk::aart22h22J.6611112920M1r. Vivek Agarwal
Venkataramani Prayagraj Kolkata
MobileJa ipu:r 9415216798
Bengaluru

ZONAL CHEAmIRaiMl AN: [email protected]

Directory of Committee Members 2019

Mr. M. Ganesan Dr. Naveen Rattan Mr. Vinay Kumar Jolly
Southern Zone Northern Zone Central Zone
Amritsar Jaipur
Malappuram

Mr. Bibekanand Mohanti Mr. Pravin R. Shah
Eastern Zone Western Zone
Odisha Mumbai

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ADVISORS

Mr. P. C. Joshi Dr. K. Shivaram Mr. M. L. Patodi Mr. J. D. Nankani
Mumbai Mumbai Kota Mumbai

Dr. M. V. K. Moorthy Mrs. Premlata Bansal Mr. Ganesh Purohit Dr. Ashok Saraf
Hyderabad New Delhi Jabalpur Guwahati

SPECIAL INVITEES

Mr. A. Retna Kumar Mr. Ajit Tiwari Mr. Alok Jain Mr. B. Phani Raja Mr. Bharat Sachdev
Trivandrum Vadodara Chandigarh Kumar Thane

Narasaraopet

Mr. C. Satyanarayana Mr. Girish J. Rathi Mr. H. L. Madan Mr. Hitesh R. Shah Mr. K. A. S. V. Prasad
Gupta Thane New Delhi Mumbai Ongole
Nellore

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All India Federation
of Tax Practitioners

Mr. K. Bhima Shankar Mr. K. C. Kaushik Mr. K. Gopal Mr. Kamlesh J. Rathod Mr. Manoj Moryani
Visakhapatnam New Delhi Mumbai Jamnagar Nagpur

Mr. Mukul Gupta Mr. Nanda Dulal Saha Mr. Narayan P. Jain Dr. P. Daniel Mr. P.
Ghaziabad Kolkata Kolkata Thane Lakshminarayana

Palakol

Mr. P. V. Subba Rao Mrs. Ritu G. P. Das Mr. S. Nanjunda Mr. S. R. Wadhwa
Secunderabad Kota Prasad New Delhi

Bangalore

Mr. Saurabh Mr. Y. N. Sharma
Soparkar Bengaluru

Ahmedabad

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| Reassessment – Law, Procedure and Practice : AGPOraLcDtiEctoaNwl aGJrdUusiBdeIL|EE

This Publication is dedicated to

Honourable Justice Late Dr. B. P. Saraf

Former Chief Justice, Jammu and Kashmir High Court

23rd August, 1939 – 15th May, 2012

| iii | xxiii

All India Federation
of Tax Practitioners

Tribute to Honourable Justice Late Dr. B. P. Saraf

Former Chief Justice, Jammu and Kashmir High Court
23rd August, 1939 - 15th May, 2012

Born, brought up and educated at Guwahati in the State of Assam, Honourable Justice late Dr.
B. P. Saraf had a brilliant academic career. Stealing moments to study in the midst of helping
his father in a business of a small cloth shop, he still excelled academically and stood first class
first in both B.Com. (Hons.) and M.Com Examinations of the Gauhati University and also
secured first position in the LL.B. Examination. For his academic achievements he was awarded
gold medals by the University and other educational and social organizations. His hunger for
knowledge also led him to extensive research resulting in the award of doctorate for his thesis
“Capital Taxation in India”.

Joining the Gauhati High Court Bar in 1963, he had an extensive practice in the High Court
Taxation, Corporate and Commercial Laws. He was designated as Senior Advocate by the Gauhati
High Court and also served as the Senior Standing Counsel for the Income-tax Department for
North East India for four years.

The professional and social commitments never distanced Honourable Justice late Dr. B. P. Saraf
from the academic side and his perpetual zest and hunger for knowledge and development of
law. He served as lecturer in taxation and labour laws in the Gauhati University & Post-Graduate
Commerce Department from, 1963 to 1968. His treatises and commentaries on diverse subjects of
law are well known-the most notable ones being classic work on the Arbitration and Conciliation
Act, 1996 and commentary on the Sales tax laws in Assam and Meghalaya. He also authored
Statutes of North East” in six volumes, the Jail Manual and the Police Manual. He was also
associated with the National Institute of Public Finance and Policy and the Union Public Service
Commission as Adviser. Honourable Justice late Dr. B. P. Saraf also served as a member of the
Meghalaya Taxation Enquiry Committee, the Nagaland Taxation and Resource Mobilisation
Commission and the Meghalaya Commission on Resource Mobilisation and as Chairman of
Assam Taxation & Resource Mobilization Commission.

Despite such a hectic and busy professional life, Honourable Justice late Dr. B. P. Saraf was
extremely committed to social causes and was involved with a large number of charitable and
social organisations, He was President of Kamrup Chamber of Commerce and the North East
India Tax Bar Association and also served as Administrator of Gauhati Municipal Corporation

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(1983-1985). He was deeply involved with the Red Cross and Rotary movement till elevation to
the Bench. Working with these social organizations, he made great contributions to social causes.
He served as President of the Rotary Club of Gauhati and also led a Group Study Exchange Team
to South Australia and Victoria. He served as the President of Kamrup Chambers of Commerce,
P. S. Dhanuka Balika Vidyalaya, North East Tax Bar Association, Federation of North East
Chambers of Commerce & Industry, Ajitsaria Chhatranivas, Assam Passengers Association,
Purvattar Pradeshik Marwari Sammilan Shikhsa Kosh, etc.

He was also the Chairman of Fancy Bazar Pujo Samity Religious Charitable Trust, Trustee of
Rukmanand Ajitsaria Charitable Trust, Sree Gauhati Gosala Trust, Institute’ of Child Health
and Mother Welfare. He was actively associated with the starting of Marwari Maternity Hospital
and establishment of Sadhna Temples. Apart from the above, he also served as the Member
of National Railway Users’ Consultative Council. He was the editor of the first Hindi weekly
published from this region namely “Anatardwand”.

Honourable Justice late Dr. B. P. Saraf was appointed as Judge of the Gauhati High Court on 2nd
January, 1989 and subsequently joined as a judge of the Bombay High Court on 11th December,
1991. He served as Chief Justice (Acting), of the Bombay High Court and was finally appointed
Chief Justice of the Jammu and Kashmir High Court on 21st February, 2000 from where he
retired on 22nd August, 2001.

The law journals bear testimony to Honourable Justice late Dr. B. P. Saraf’s career as a judge of
the High Court. He rendered landmark judgments on diverse complex issues of law. As judge he
was known for extremely quick grasp of facts and law. The singular focus of Honourable Justice
late Dr. B. P. Saraf was to reach the truth in all matters before him within the parameters of
law. His humble background made him relate to the difficulties of the common man which was
reflected in his judgments.

As Chief justice, he made radical administrative and judicial reforms to ensure smoother and
quicker administration of justice. He was in Kashmir during extremely troubled times. But, that
never deterred him from travelling to the most interior parts of Kashmir to be with the judicial
officers to keep them motivated. He strove hard to reduce the number of pending cases. Sensitive
to the hardship litigants suffer, he introduced a novel system of a “grievance box” in all the
subordinate courts wherein litigants could drop their grievances. These boxes were then opened
by the representative of the High Court and the issues addressed. He attempted to bring justice to

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the doorsteps of the people by introducing a mobile court which had sittings at interior parts of
Kashmir, to save the public from the inconvenience of travelling often for hearing of their cases.

Honourable Justice late Dr. B. P. Saraf shall be remembered always by the Bar for his
extraordinary perspicacity, piercing intellect, scintillating brilliance and above all his overwhelming
humanity. He used to study the cases at home with utmost diligence and care. Though it was
difficult to dislodge his conclusions, he was never in want of courtesy and respect for the
members of the Bar. He was most anxious that the Bar should co-operate with him in the disposal
of cases so as to do justice to the common man. Honourable Justice late Dr. B. P. Saraf was
utterly devoid of provincial, communal and caste bias or prejudice. He was truly secular at heart
and a socialist to the core. His proverbial sympathy for the underdog and those who were socially
and economically deprived resulted in a liberal and humane interpretation of laws.

On the passing away of Honourable Justice late Dr. B. P. Saraf, Justice Ranjan Gogoi, Judge,
Supreme Court summed up his significant contribution by saying as under:

“Dr. Saraf also ensured that he worked for the underprivileged and especially for the backward
classes. Justice Saraf’s life was a life of purpose and meaning. His work and efforts spoke for itself
and thus need not express. For such a man of substance and humility, it is right to quote John
Ruskin that “The first test of a truly great man is his humility”.

Justice S. H. Kapadia, the former Chief Justice of India said that Honourable Justice late Dr. B.
P. Saraf was not carried away by unnecessary weight of doctrine of precedents. He kept the tax
jurisprudence vibrant and working.

The Chairman of Bar Council of NE Region Shri G. N. Sahewalla paid his tribute to Honourable
Justice late Dr. B. P. Saraf in the following words:

“Late Justice Dr. B. P. Saraf was a man of enormous integrity and requisite knowledge who can
serve as the faithful guardian of the Constitution and of individual liberty. He served that role
with utility and dignity until his retirement from the Bench. Until his passing, he served the role
as mentor, leader and paternal figure to all of us whom he included in his extended law family.”

Honourable Justice late Dr. B. P. Saraf’s life was a life of hard work, high ideas, equanimity,
urbanity and dignity. Not only the judiciary respected him, but the Bar revered and idoled him.
He was dauntless champion of the independence of judiciary. His message was “to work, achieve

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and rest not, till the goal of high jurisprudence both legal and ethical stands achieved”. He
encouraged the Bar to be knowledge oriented.

After retirement Honourable Justice late Dr. B. P. Saraf settled at Mumbai and acted as arbitrator
in important commercial arbitrations both domestic and international and as a consultant. Even
in this role he excelled. He was an extremely busy and successful arbitrator doing arbitrations
all over the world including at Geneva, London and Singapore. He was appointed Chairman of
the Committee constituted by the Government of India on 22nd July 2004 to study in-depth
implications of the recommendation of Law Commission of India contained in its 176th Report
and all aspects of the Arbitration and Conciliation (Amendment) Bill, 2003 and to submit its
Report of the Government, known as ‘Justice Saraf Committee Report on Arbitration”. He was
also appointed by the Government of Maharashtra as the Chairman of the State Backward Class
Commission and continued on the said post till his death.

Honourable Justice late Dr. B. P. Saraf was a person who lived life to the full. He was a multi-
faceted personality, an academician, on intellectual judge, an able administrator, orator, committed
to social and charitable causes, the list is endless.

Honourable Justice late Dr. B. P. Saraf was a visionary, who set high targets and then strove
relentlessly and unyieldingly to achieve them. He dared to dream.

Honourable Justice late Dr. B. P. Saraf passed away on 15th May, 2012 at Tanzania while
holidaying with his family. Nothing will describe him better than the beautiful words of
Shakespeare, when he says

“What a piece of work is a man!
How noble in reason !
How infinite in faculty !

In form, in moving, how express and admirable!
In action how like an angel !”

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All India Federation
of Tax Practitioners

xxviii

March of the Federation
1976-2021

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All India Federation
of Tax Practitioners

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P. C. Joshi
Advocate, Mumbai
National President (1994 - 1996)

History of AIFTP (1976 to 1999)

On 11th November, 2016 the Federation would 3. “You are in queue, please wait” was
be completing its glorious 40 years. It was the usual pre-recorded response when
on that day in the year 1976, that the initial later on the operator was contacted for
draft Constitution, as framed by the ad hoc ascertaining the status of the booked
Committee; constituted, for the purpose on calls.
27th January, 1974, was adopted. That ad hoc
Committee was the result of the deliberations Under the above uncertain situation, the
amongst 767 delegates assembled at Bombay at need for an organisation on All India
the Second All India Conference arranged by the basis was felt to be essential especially
Sales Tax Practitioners’ Association after lapse of when there was total absence of similar
a period of more than ten years when the same institution in our country affording a
Association had arranged the First All India common platform for all types of tax
Conference, in 1964. practitioners, practising direct or indirect
taxes (sales tax, income tax, customs
2. During those days, the Information and excise). Though Bar Council of
Technology, presently available, was India covered Advocates in general and
totally non-existent. The only mode of Institute of Chartered Accountants of
communication was through the postal India, had on its roll, the practising
department. In case of urgency it was Chartered Accountants, both the
only through telegraph or by booking statutory bodies had no separate division
a trunk call which may or may not for tax practitioners; with the result
materialise for couple of hours after its the common problems faced by such
booking with the telephone operator. professionals were neither highlighted
nor considered by either of them.

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All India Federation
of Tax Practitioners

4. The ad hoc Committee was constituted well to suggest the logo that may be

under my convenorship by virtue of my adopted. After couple of meetings and

being the then President of the Sales considering several designs, the present

Tax Practitioners’ Association. The other logo with Star at the top and joining
members selected on the Committee chain at the bottom with the appropriate
have been published in this book at page phrase ‘Sanghe Shakti’ in Sanskrit, was
50. adopted. The draft Constitution framed
by Shri L. M. Mahurkar with some

5. The ad hoc Committee met periodically changes was also finalised for adoption
at Bombay and in one of such meetings by the General Body.

Shri R. V. Patel and Shri V. H. Patil,

Advocates from Bombay were co-opted. 11TH NOVEMBER, 1976
After considering the feasibility of an
organisation on permanent basis, it was 7. At the All India Conference arranged at
initially planned to have a Federation Bombay by The Chamber of Income Tax
of Associations on All India Basis. Consultants, this All India organisation
After great deal of debate spread over was christened as ‘All India Federation
of Tax Practitioners by adopting the draft
a few months, the proposal was found
Constitution on 11th November, 1976,
to be uneconomical. Instead such an
at the gracious hands of the then Chief

organisation was decided to be the Justice of India, Shri J. C. Shah and the

Federation consisting of individuals eminent legal luminary Shri Nani A.

as ordinary as well as life members in Palkhivala, Senior Advocate, Supreme

addition to the Regional, State and Court of India. The then Advocate
Local Associations. To start with a token General of the State of Maharashtra, Shri
entrance fee of ` 10/- with ` 25/- as Ramrao Adhik also blessed the inception
annual ordinary of this unique organisation consisting of

membership

and ` 100/- as

life membership

for individuals

was fixed. The

Associations were

to be affiliated

on payment of Seen Hon'ble Mr. Justice J. C. Shah, Mr. Nani Palkhivala, Mr. B. C. Joshi,
like payment of ` Mr. H. S. Khurana, Mr. D. G. Vanjara and others

100/- annually.

6. With the above outline, the ad hoc all classes of professionals whether he be
Committee requested Shri L. M. an Advocate, a Chartered Accountant or
Mahurkar to draft the Constitution as a Tax Practitioner. Thus a new bright star
on the horizon arose in the sky.

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8. The first task of the ad hoc Committee FIRST CONVENTION – NAGPUR
thus having been accomplished; the first
Executive Committee was constituted 10. In order to attract larger numbers of
under the leadership of Shri N. C. professionals the maiden Convention
Mehta. For names of maiden NEC was arranged at Nagpur during 26th to
please refer page 50. 28th January, 1978. That Convention
was inaugurated by the then Chief
9. After the formation of the Executive Justice of India Shri P. N. Bhagwati. Shri
Committee, the immediate task before Satish Agarwal the then Union Minister
it was to enrol members of Federation, of State for Finance also addressed
both ordinary as well as life members the gathering at the grand inaugural
in addition to the Federating Units session. At the said Convention, a moot
as provided in the Constitution. In Parliament Session was also arranged
absence of any data or information with the help, co-operation, and active
readily available, Shri N. C. Mehta and participation of the then sitting Members
myself collected the names of prominent of Parliament. Shri Vasant Kumar Pandit
tax practitioners from all parts of the was the Speaker while Shri N. K. P. Salve
country by going through various law was the leader of the Opposition and
magazines like ITR, STC, AIR etc. When Shri P. V. Sathe as the leader of Treasury.
approached through post, our experience All others participated in the debate on
was that some of them agreed to join either side. Several law students were
while many were reluctant to be a part also invited who took active part in the
of the newly formed Federation. For debate. It was a grand beginning, leading
such professionals, the organisation on to first-hand experience of the manner in
All India basis was not at all a workable which our Parliament functioned. Many
or a practical solution, it will not survive of the participants during the course of
for a longer period. However without those three days joined the Federation
being disheartened, we continued our as Ordinary/Life Member. The Nagpur
missionary persistent efforts during our Sales Tax Bar Association also followed
personal visits to different places for our suit. Shri G. D. Bagri was the main
professional work. architect of our unique maiden venture.

11. After the culmination of
the first Convention, as many as
15 Associations were recognised
as affiliated local associations
out of which two were regional
associations as contemplated in
the Constitution as it was then
in force. At one of the meetings
Justice P. N. Bhagwati delivering inaugural address. Seated from left of Executive Committee it was
to right G. D. Bagri, Atalbahadur Singh, Mayor Nagpur, N. C. Mehta, decided that all the office bearers

Founder President, B. C. Joshi, Dy. President, P. U. Thakore and S. S.

Sen Vice President.

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All India Federation
of Tax Practitioners

should continue to strive for enrolment 14. For the first time, it was decided to
of new members from different States. start a Bulletin consisting of reported
It was also decided that Zonal Offices as well as unreported judgments from
should forward the representation to the various Benches of ITAT / High Courts
authorities only through head office so that and Supreme Court on tax matters.
the appropriate follow up can be taken up. A few members from different places
The Sales Tax Practitioners’ Association, volunteered to post updated news from
Bombay, deputed their staff for the their place. Shri N. C. Mehta agreed
Federation’s work. The Secretariat was to compile all such information for
shifted to 8, Mohta Market, Mumbai-400 publishing the Bulletin. The head office
001. was then shifted to his office at Noble
Chambers, Bombay.
INDORE MEETING
PUBLICATION OF BULLETIN
12. Thereafter on the 14th August, 1978, a 15. We arranged our maiden meeting at
meeting of professionals was organised
at Indore by Shri Rawuka a friend Ahmedabad on 11th November, 1979.
of Shri N. C. Mehta. There we met That was one day Brain Trust Meeting
quite many professionals, who were organised with the co-operation of
immensely impressed by the activities
taken up or proposed by the Federation;
however only a few led by Shri K. R.
Mandovra joined it as member. At
that meeting, it was also decided to
circulate cyclostyled list of members
enrolled till then. The Zonal Offices were
requested to look after the renewals of
membership in their area. The accounts
of Nagpur Convention were approved.
The Committee placed on record the
financial help by the Nagpur Sales Tax
Bar Association by bearing the deficit of
the Convention.

13. Some of the individuals nominated by the Gujarat Sales Tax Bar Association
affiliated associations desired to be the especially Shri S. L. Mody. Four local
members of the Executive Committee, associations of direct and indirect taxes,
however as a policy it was decided that joined the Federation and thereby
the Executive Committee must consist of
individual members and not under their
representative capacity.

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strengthened the foundation of the Secretariat at the office of Secretary
Federation. Further it was also decided General. On 25th April, 1981 a Brains'
to have the next convention at Calcutta Trust Meeting was arranged at Pune
in January, 1980. As decided earlier, under the leadership of Shri S. G. Desai.
the first monthly bulletin was published
in October, 1979. To start with, the 18. Yet another Brains' Trust meeting was
later issues were published as and when arranged on 16th August, 1981 at
sufficient informations were compiled Hyderabad where Shri P. V. Venkatrama
but mostly quarterly. Reddy the Advocate (as he then was)
took the lead in arranging such a
SECOND CONVENTION, CALCUTTA meeting. He was thereafter elevated to
16. The Convention was arranged during the Bench of A.P. High Court and then
to the Supreme Court. We felt elated
25th to 27th January, 1980 under the by such elevation of our member to the
leadership of Shri S. S. Sen. Along with Bench.
the delegate fees for the 2nd Convention,
the charges for accommodation for all THIRD CONVENTION – JAIPUR
delegates from outstation were also
included. It was also decided to arrange 19. The third Convention held at Jaipur
for a sojourn to Darjeeling as well as during 25th to 27th December, 1981,
was inaugurated by Hon’ble Mr. Justice
some of the religious places in the D. A. Desai – Judge, Supreme Court.
State of Bihar like Shree Samet Shikhar The delegate fees for that Convention
Tirth, Rajgir, Nalanda University and was decided to be excluding the cost of
Shanti Niketan. The Convention lodging accommodation because of the
was inaugurated by Hon’ble past very bad experience at Calcutta.
Mr. Justice Subayachi Mukharjee – Only the hotel tariff was circulated in
Judge, Calcutta High Court. advance and the delegates were requested
to book their accommodation according
to their requirements. The Reception
Committee was under the Chairmanship
of Shri L.C. Patni a leading Chartered
Accountant from Jaipur & Shri N. M.

AT PUNE

17. On 10th January, 1981 the Executive
Committee decided to shift the

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All India Federation
of Tax Practitioners

Ranka, a Senior Advocate assisted him appointed as Chairman of the Reception
actively so as to make the Convention a Committee with active support from the
memorable one. The technical sessions leading Chartered Accountants firm of
were chaired by the Hon’ble Judges Shri Shri C. Thandavkrishna (M/s. Brahmaiya
N. M. Kasliwal and Shri S. C. Agarwal & Company).
from the Rajasthan High Court. At that
Convention Shri N. M. Ranka formally FOURTH CONVENTION – VIJAYWADA
joined the Federation as its life member. 24. As mentioned hereinabove, the 4th

BRAINS' TRUST MEETING – HYDERABAD Convention was arranged at Vijaywada
20. On 17th October, 1982 yet another during 24th to 26th December, 1983.
The said Convention was inaugurated by
Brains' Trust Meeting was arranged at Hon’ble Mr. Justice K. Madhav Reddy
Hyderabad where Shri Y. V. Anjaneyulu the Hon’ble Chief Justice of A.P. High
was one of the trustees. Soon thereafter Court who travelled from Hyderabad
he too was elevated to the Bench of A.P. to Vijaywada by train along with the
High Court as judge. other judges namely Hon’ble Justice
B. P. Jeevan Reddy and Hon’ble Justice
21. During the inter vening period after Y. V. Anjaneyulu. The then Kerala
conclusion of the third Convention High Court Judge Hon’ble Justice
but before the fourth one at Vijaywada K. S. Paripoornan also attended with his
quite a few meetings were held. It was at better half and blessed the newly elected
one such meeting, for the first time the Committee.
Federation decided to invest an amount
of ` 5,000/- in fixed deposit with the FIRST CHANGE OF OFFICE BEARERS
bank. 25. On 25th Dec., 1983 for the first time,

BULLETIN PROGRESS new office bearers were elected with
22. With the increase in number of members

700 copies of Bulletins were circulated.

23. The office bearers continued their Shri B. C. Joshi as President and Shri.
efforts of enrolling new members by R. S. Pathak as Secretary General.
personally visiting various places. During The Executive Committee placed on
the visit at Vijaywada by Shri L. M. record the herculean task accomplished
Mahurkar and myself accompanied by by Shri N. C. Mehta as the founder
Shri T. D. Rajaiah, Shri K. H. Rao,
Shri B. Satyanarayana and others, a
meeting was arranged wherein it was
decided to arrange the next Convention
at Vijaywada. Mr. M. S. Sastry was

8

President and Shri P. C. Joshi as the l'�£\RCHING
founder Secretary General by nurturing towards
the organisation during its initial period
and laying down a strong foundation for GOLDEN JUBILEE
building the castle in future. The very
fact that the Federation survived for at the meeting, volunteered himself
the long period of eight years, proved to assist in the matter. To finalise
the earlier misgivings carried by a few the programme Shri B. C. Joshi, the
persons. President, the Secretary General Shri
Pathak and Shri S. A. Bhansali the
26. The new team started its term of three Joint Secretary pre-visited Srinagar
years in right earnest. The President for making arrangements in advance.
Shri B. C. Joshi visited New Delhi and Accordingly the 5th Convention was
presented a representation to the Union arranged at Srinagar during 1st, 2nd
Finance Minister to oppose the proposal and 3rd November, 1985 at Centaur
of compulsory audit for non-corporate Hotel, Srinagar. It was inaugurated by
persons. the Chief Justice of Jammu and Kashmir
High Court, Hon’ble Dr. A. S. Anand.
AT ERNAKULUM Another Hon’ble Justice from the said
27. On 22nd and 23rd December, 1984 a High Court Shri M. L. Bhat encouraged
the Convention by chairing the First
two day seminar with a Brains' Trust Technical Session. The Convention
Session was arranged at Ernakulum being the first of its nature in J&K, was
when members from other States as well a great success. After the culmination of
as from the State of Kerala participated the Convention, a tour to all the nearby
in large number. Thus financially it places was arranged for the delegates
resulted in a surplus of ` 10,000/-. through M/s. Raja Rani Travels. Those
Hon’ble Mr. Justice K. S. Paripoornan who participated in the said tour
and Shri Vishwanath Iyer helped in were satisfied with the arrangements
arranging a sojourn to Madurai, made by them. The Convention
Rameshwaram, Kanyakumari etc., for resulted financially with the surplus of
those delegates who desired to avail of ` 5,400/-. However only a few
such arrangement. professionals joined the Federation.
Shri Subhash Dutt from Jammu, Shri
FIFTH CONVENTION – SRINAGAR S. K. Kaul and Shri B. R. Sobti from
28. In the meeting of the Executive Srinagar were prominent members, who
continued their interest even thereafter.
Committee at Bombay in August,
1985 it was decided to arrange the 9
next Convention at Srinagar for which
the Chartered Accountant Mr. B. R.
Sobti from Jammu, who was present

All India Federation
of Tax Practitioners

SIXTH CONVENTION – MUMBAI SEVENTH CONVENTION – CUTTACK

29. Sixth Convention was arranged during 31. On 23rd, 24th and 25th December, 1988
27th December, 1987 to 29th December, the Seventh Convention was arranged
1987 at Mumbai which was inaugurated at Cuttack in the State of Orissa. That
by Shri Sushil Kumar Shinde, the then Convention was inaugurated by Hon’ble
Finance Minister, State of Maharashtra. Justice Sri R. C. Patnaik the then Chief
The first two technical sessions were Justice of Orissa High Court. With
presided over by Hon’ble Justice the efforts of Shri Arjun Agarwala, the
D. P. Madon and Hon’ble Justice S. K. then Secretary of All Orissa Tax Bar
Desai respectively, both from Bombay Association, as many as four hundred
High Court while the third session was delegates participated in the Convention.
presided over by Hon’ble Justice Y. V. At the Executive Committee held there,
Anjaneyulu from Andhra Pradesh High it was suggested that the membership fees
Court. It was at that Convention, the were very meagre and were required to be
Executive Committee decided that the revised suitably, however the final decision
then existing team should continue for was left to be considered later on.
another term of three years, accordingly
Shri B. C. Joshi and his team was TESTING TIME
granted extension.
32. The Convention at Cuttack followed
30. For exploring the possibility of having a complete lull in the activities till the
another Convention at the hill station next Special General Meeting held at
– Shimla, myself (as I was then a Vice Nagpur on 6th July, 1991. The absence
President) accompanied by the Secretary of activities for a long period affected
General Shri. R. S. Pathak and another adversely the momentum in the hard-
member of the Executive Committee earned progress. A suggestion from
Shri M. T. Dalmia visited Shimla. The some quarters was received that a
Himachal Pradesh Tourism Department Special General Meeting be convened
welcomed the proposal and offered the for dissolution of the organisation. The
accommodation at the concessional rate. regular publication of the Bulletin also
The decision taken by them was positive, came to a standstill.
however unfortunately immediately on
return to Mumbai, the Secretary General 33. The Special General Meeting held on
Shri R. S. Pathak suffered a heart attack, 6th July, 1991 considered all aspects of
with the result that he resigned from the matters and decided to reject the
the post. The Executive Committee proposal of dissolution, finding that by
reluctantly accepted the resignation and then as many as 1050 individuals were
appointed Shri Y. R. Mukatiwala as already on the roll as Ordinary Members
the Secretary General so the proposal from 147 cities with 125 life members.
of Shimla Convention could not be The Constitution was amended with
materialised. effect from 1st October, 1991 by revising
the fees as under:

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• Admission fees raised from from the said High Court Hon’ble
` 10 to ` 100 Justice Shri Roy also graced the occasion.
Shri Rameshwar Thakur, the then
• Ordinary Membership raised from Union Minister of State for Finance
` 25 to ` 100 was the guest of honour. It was at that
Convention Shri S. N. Mittal, Shri R. N.
• And Life Membership raised from Gupta and Shri M. D. Kedia proved that
` 500 to ` 1,000 the united efforts can turn a failure into
a grand success, Shri P. S. Sarin from
NEW TEAM – 1991-1993 Delhi, who happened to be one of the
34. Shri L. M. Mahurkar, the then faculty member, joined the Federation as
its life member. He was later on co-opted
Dy. President was elected as the as member of the Executive Committee.
President with Shri Ashok Chandak as A senior Chartered Accountant Shri
the Secretary General. Shri S. S. Sen P. N. Shah was also one of the faculty
from Calcutta was appointed as Dy. member. Later on he was elected as the
President. President of the Institute of Chartered
Accountants of India.

8TH CONVENTION AT NEW DELHI
36. In January, 1994 Shri P. S. Sarin with the
35. The 8th National Convention
was arranged on 3rd, 4th and 5th help of local Sales Tax Bar Association
January, 1992 at Jamshedpur. That arranged a two days conference at New
Convention was inaugurated by Delhi which was inaugurated by the
Hon’ble Justice Shri B. C. Basak,
the then Chief Justice of Bihar then Chief Minister Shri Madan Lal
High Court. Another sitting Judge Khurana. The seminar was attended by
a large number of delegates. Mr. L. M.
Mahurkar as President of the Federation
referred to the changes in the political
scenario and formation of a BJP Govt.,
at the Union Territory of Delhi. Shri

11

All India Federation
of Tax Practitioners

Khurana promised all the help from his accepted my request. I also contacted on

Government, for the development of the telephone yet another doyen Shri N. M.

activities in and around Delhi. Ranka from Jaipur and requested him

37. Since the three years’ term of the to join the Executive Committee as one
Executive Committee under the of the Vice Presidents. He too instantly
leadership of Shri L. M. Mahurkar had agreed. Soon thereafter Shri P. N. Shah
already expired in December, 1993, the leading Chartered Accountant from
without any function to coincide the Bombay also joined the Committee. Shri
same and since Shri S. S. Sen the then K. Shivaram, Shri Kishor Vanjara, Shri
Dy. President was having indifferent H. S. Khurana, from Bombay and Shri
health, he was contacted in person by M. H. Gandhi from Surat were invited
me for a convenient date suitable to him to join my team from June, 1994. All of
for holding a meeting so as to pass on them accepted my request.

the charge of the Federation to a new 40. For expanding the activities in new areas,

Committee under his leadership. Shri I extensively travelled across the country

S. S. Sen empathetically expressed his and persuaded many professionals to

inability to take up any responsibility be part of the Federation. With that

because of his failing health. He view in mind and with the help of Shri

requested me to take over the charge as S. G. Desai from Pune, I travelled to

the next President. Bangalore. Shri S. A. Narayan Shetty

38. Shri Mahurkar and the other Executive the leading Chartered Accountant from

Committee members reluctantly that place happened to be a friend of

agreed to his suggestion to pass on the Shri S. G. Desai. Simultaneously a

leadership of the Federation to me and team from Hyderabad lead by Shri T.

for that purpose a meeting was convened D. Rajaiah also arrived at Bangalore.

in May 1994, at the library of the STP The entire team accompanied by Shri

Association in Mumbai. Shetty, visited the offices of various

leading professionals there. Some of

39. Before such a meeting took place, I them who spontaneously responded were
decided to remove the wrong impression Shri Khincha, Shri F. R. Singhvi and
that the Federation was another Shri S. A. Narayan Shetty. Thereafter a
organisation of Sales Tax Practitioners meeting was convened under the banner
only and to make the Federation a really of South India Chartered Accountants’
representative body of direct and indirect Association where I addressed the
taxes. With that object in mind, I again gathering on the then recent circular
visited Calcutta for requesting Shri by CBDT expanding the term ‘any
Sukumar Bhattacharya to join my team work’ used in section 194C to include
as Dy. President. After consulting some the work done by the professionals.
of the local members Shri Bhattacharya A strong representation was made to
Union Finance Minister who appreciated

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the views of the Federation and other Vanjara was entrusted to arrange for the

Professional Associations. The said same by taking the required follow up

circular was later on withdrawn by actions. An application for exemption
CBDT. u/s. 80-G of the Income-tax Act, was also

41. I also travelled many other places in made. I place on record the dedicated
the country and inducted many and sincere efforts made by Dr. K.
leading practitioners on the roll of Shivaram and Shri Kishor Vanjara in
the Federation. Some of them were getting the assigned work completed in a
from far off places like Orissa, Kerala, very short time.

Ghaziabad, Bihar, Gujarat and interior of 44. The then existing Constitution, was
Maharashtra. The result of such a joint required to be amended in accordance
concerted efforts brought in eminent with the provisions of the aforesaid
personalities like Shri Arijit Pasayat from enactments. The Executive Committee
Cuttack, Shri Aatmaram Shah from therefore appointed a sub-Committee,
Ranchi, Shri L. N. Rastogi, Shri K. N. consisting of following members to
Jain from Patna, Shri Motilal Sureka suggest the required amendments.
from Darbhanga, Shri B. L. Nema and

Shri H. S. Shrivastava from Jabalpur and • Shri K. Shivaram Chairman
Shri B. B. Das from Baripada.

42. It was also decided to arrange Executive • Shri P. C. Joshi Ex-Officio

Committee meetings at regular intervals • Shri R. S. Pathak Secretary General
at least once in every quarter, coinciding

with the two or three days’ conference. • Shri K. D. Vanjara Hon. Secretary
The Committee would also depute the

well-known faculty members. All the • Shri P. N. Shah Member
Executive Committee members would

attend all such conferences on their own • Shri H. S. Khurana Member
and pay delegate fees so as to encourage

the local associations. That will go a 45. As per the above decisions the
long way to boost the spread of the Conferences were held at various places
message of Federation as well as update such as Kota, Baroda, Indore, Pune,
the knowledge of the participants. Jabalpur, Bhopal, and Jalandhar in

43. In order to have the Federation registered Punjab and Cochin in Kerala. A two day

with the relevant statutory authorities, conference was also arranged at Calcutta.

steps were taken to get itself registered While the meeting held at Indore Shri

under the Societies Registration Act, K. H. Kaji and Shri Mukesh Patel both

1860 and Bombay Public Trust Act, leading advocates from Ahmedabad were
1950 and 12A Registration. Shri Kishor co-opted on the Executive Committee.

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All India Federation
of Tax Practitioners

NINTH CONVENTION – COIMBATORE 49. The term of ‘three years’ under my
leadership, made the Federation regain
46. The Executive Committee thereafter its lost speed and resumed running fast
considered the tentative programme on the track as a true representative body
for the next Convention for which it of the fraternity first of its nature in the
was decided that the same should be entire country. Since then the graph
at a place in South India. I visited a of membership have speedily travelled
few places for the said purpose, and northward and activities multiplied. I am
succeeded in roping in the Auditors proud about each and every member on
Associations of Southern India, NEC during my term as President.
Coimbatore.
50. Publication of Bulletin – quarterly was
47. With the help of that Association, regularised with the efforts of Shri R. S.
9th Convention was arranged during Pathak. Such a publication proved to be
6th, 7th and 8th January, 1995. The an important live link with the members
Convention was inaugurated by Hon’ble all over the country.
Justice Shri T. N. C. Rangrajan, Judge,
Andhra Pradesh High Court. Eminent TENTH CONVENTION
personalities from south also participated 51. The Executive Committee while at
at the Convention.
Pune discussed the venues for the next
48. An additional feature National Convention Shri R. D. Sharma
of addressing a press invited everybody to attend the next
conference on the earlier Convention at Calcutta. He assured
day, was very much that the Convention shall be arranged
appreciated. Such a Press without any difficulties. The members
Conference gave wide accepted his assurance. Accordingly
publicity in the newspapers the 10th Convention was arranged
about the Federation, its during 24th to 26th December, 1996
objects and activities. It also
indirectly resulted in larger
participations from nearby
places, to the Convention.

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at Calcutta. On 23rd December, 1996 Ghaziabad, with the help of Shri Balram
a Press Conference was also arranged Sangal and Shri P. S. Sarin from Delhi
successfully. That marked the end of arranged the Convention in the most
my Presidentship. I laid down my office befitting manner. At the extra-ordinary
with self-satisfaction of attaining a General Meeting thereat, Shri N. M.
dream carried in 1974 to a reality soon Ranka was unanimously elected as the
thereafter and making the Federation a President for the next term of ‘three
legal entity with my active participation years’ i.e. calendar year 2000, 2001 and
all along. I also overcame successfully 2002. His report of events during his
some teething troubles during my long Presidentship is separately published and
association with the Federation. In my may be treated as part of this article.
heart I still carry a view that Federation (Please refer Page 75).
is my child, which now has attained its
maturity at 40. 54. From 2002 onwards till date the reports
of the respective Secretary Generals at
52. Shri R. D. Sharma is kind enough to the concerned extra-ordinary General
Meetings are adopted herein instead of
forward his report as Secretary General repeating the same over here.

during the period from January 1997 to

December, 1999. The same is annexed I wish the Federation to achieve its real
to this article as part of the history. 55. goal of remaining a unique organisation
uniting one and all practising direct and
He also contributed his own write up indirect taxes.

for the expansion and development of

Federation activities in eastern part of

the country. (Refer Page No. 143 of this 56. I conclude with the satisfaction that a
small plant planted in 1976, have now
issue) turned out to be a large banyan tree
with its deep roots and several equally
ELEVENTH CONVENTION strong branches. Thus, the dream of
having an organisation of this nature
53. After the completion of the three on all India basis has become a reality,
years term under the leadership of of course with the help, co-operation
Shri Sukumar Bhattacharya, the and guidance from all quarters. It again
11th National Convention was arranged proves the well-known proverb that if
at New Delhi. Shri D. K. Jain from your intentions, objects and actions are
sincere with a missionary zeal; then help
will flow from all directions to enable
you to achieve your goal.

***** JAI HIND *****

mm

15

All India Federation
of Tax Practitioners

N. M. Ranka
Senior Advocate, Jaipur
National President (2000-2002)

11th National Convention, New Delhi

My Remembrances of Excellent AIFTP

1. Formation 2. three years, which was reduced to two
years in 2005 after tenure of Dr. K.
All India Federation of Tax Practitioners, Shivram at Mumbai. It has again been
popularly known as “AIFTP” was curtailed in 2015, which is inappropriate
constituted on 11-11-1976 by my old for an association of national level.
friend since 1973, Shri N. C. Mehta,
an eminent Chartered Accountant and My induction
expert on indirect taxes, as founder In 1981, when the Federation proposed
President and dear Shri P. C. Joshi, to organise its 3rd Convention in the
equally eminent advocate on indirect Pink City and Capital of Rajasthan –
taxes, as founder Secretary General. Jaipur, Shri Mehta Sahib approached
It was registered under the Societies me and sought my assistance in getting
Registration Act on 6th May, 1996 it organised. It was organised at Ravindra
with the object to spread education in Munch, was inaugurated by Hon’ble
matters relating to tax laws, other laws Mr. Justice D. A. Desai of the Supreme
and accountancy. Court. Justice Desai was gracious enough
to visit Ranka-House and have coffee.
Hyderabad has played a pivotal role
in the making of the Federation. The For the first time I was associated
Constitution was enlarged, amended and made trustee of the Brains' Trust,
and redefined with march of times at along with tax experts from Mumbai
Hyderabad on 22-4-2001. We extended and Ahmedabad. Shri Mehta Sahib
membership to associates also. The taught me the niceties of the Brains'
tenure of the National Executive to be

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Trust, which is the brain wave of the Federation in the larger State of

Federation. The queries were called for Bihar. I have sweet memories of their

in advance, provided and were to be hospitality. There I met my old friend

answered, short and precise with relevant Shri P. N. Shah, Chartered Accountant,

tax precedents. It was for 4 hours from later President of All India Institute of

before noon to lunch and a grand Chartered Accountants and Shri B. M.

success. Shri P. C. Joshi desired that Karia, an eminent Chartered Accountant

the working sessions be chaired by the of Mumbai. It was to its credit organising

Hon'ble judges of Rajasthan High Court. successfully National Tax Conferences

He accompanied me to the bungalows in 1991, 1996, 2001, 2009 and 2016.

of Hon’ble Mr. Justice N. M. Kasliwal Jamshedpur Bar is very hospitable,

and Hon’ble Mr. Justice S. C. Agarwal, provides ‘Rajasthani delicious vegetarian

both were later elevated to the Supreme food apart from traditional cultural

Court, who instantly accepted, without evening. It has been awarded coveted

prior appointment, which was a great “RANKA BEST TAX CONFERENCE

surprise for the Secretary General. I was AWARD”.

made a life member. One fine morning in February, 1994,

The Federation convened its Convention Shri P. C. Joshi, the then President of

on a grand scale at Mumbai in 1987, the Federation, sought my consent and

where I was invited to comment on the nominated me as Vice-President (1994-

paper of Shri Pinakin Desai, a senior 1996). It gave me an opportunity to visit

Chartered Accountant. It was fun to various destinations and increase my

address and meet galaxy of tax brains friendship with the top brains of India.

in the financial capital of India. My

friend Shri U. M. Loonawat, Chartered 3. Ethics
Accountant, the then Treasurer, invited
me to dinner at his residence. My Federation is alive of its obligation to
acquaintances increased. Convention have clean tax administration as well
was organized at Cuttack, which I could as its members. It has filed more than
not attend and requested my friend Shri 20 writs in Supreme Court and High
M. R. Verma, Chartered Accountant, Courts with success. It has published
to depute for me. He had praise for the more than 25 publications, with
arrangements and educational content. substantial material and at nominal cost.
Some publications on Survey, Hindu

In 1991, National Tax Conference was Undivided Family, I.T.A.T. etc. have
organized by Jamshedpur Taxation been reprinted, enlarged and updated
Bar Association, where I was invited several times. It has compiled “DIGEST
to address. Shri S. N. Mittal and Shri OF DIRECT TAX LAWS - A TAX
Gupta and Shri M. D. Kedia were COMPENDIUM’ jointly with I.T.A.T.
soul and brain behind. They promoted Bar Association, Mumbai. The authors,
tax education and spread net of the editors, contributors work voluntarily

17

All India Federation
of Tax Practitioners

without any honorarium. It is conscious Zone. He is known for his dedication
of its obligation to imbibe ethics in its and devotion for the Federation.
members. It is the only institution which
has formulated ‘Standards of Professional Never before National Tax Conference
Conduct and Etiquette’ for its members was organised at Guwahati. With the
and same has been made part of the good offices of my friends namely Shri
Constitution adopted on 22-4-2001 at R. S. Joshi, Shri M. C. Betala and Shri
Hyderabad. S/Shri S. E. Dastur, P. N. R. S. Sharma at Guwahati, who were
Shah, N. C. Mehta and V. H. Patil were earlier residents of Rajasthan, it could
nominated as Chairman and members of be organized for two days on 9th and
Ethics Committee. 10th March, 2002. The Governor of
Assam Lt. Gen. (Retd.) S. K. Sinha
4. Education inaugurated. Later for the first time
National Tax Conference was organized
In 1996 Convention was organised at Patna by Shri K. N. Jain and Shri L.
at Kolkata, where Shri Sukumar N. Rastogi, Senior Advocates on efforts
Bhattacharya was elected as President of Shri R. D. Sharma. Later more could
and I was elevated as Deputy President not be organised; though Patna is Capital
(1997-1999). Hon’ble Mr. Justice A. M. City of Bihar and well linked. However,
Ahmedi, the then Chief Justice of India membership is minimum.
consented to inaugurate. He stayed at
New Delhi airport from 5.00 A.M. to On 2nd August, 1997, Direct Taxes
10.00 A.M. but the flight could not take Professional Association invited
off due to bad weather. I visited Chief me through Shri M. C. Jagwayan, a
Justice’s House of Hon’ble Mr. Justice V. simple, sweet and sober Chartered
N. Khare, the then Chief Justice, later Accountant to attend and address
Chief Justice of India, awaiting for arrival One Day Conference on launching of
of the Chief Justice of India. On non- “Voluntary Disclosure of Income and
arrival of the flight I requested Justice Wealth Scheme, 1997”. Since then I
Khare to inaugurate. Later he came and have been regularly attending the
joined. It may be mentioned that, when Annual Conference in August. They
a day before, I went to the High Court conferred ‘Honorary Membership’.
to invite Justice Khare, he accepted and Unique feature of the Association is
offered Coffee, though I was unknown that all the past presidents actively
to him. At this Convention, for the associate in the activities and are very
first time I met Dr. K. Shivaram, who hospitable. They maintain Rajasthani
impressed me the most. A calm, quiet, culture and traditions. They have own
knowledgeable, simple and cultured library in the premises earmarked by the
gentleman. Shri R. D. Sharma, Advocate, Income-tax Department, renovated by
was elected as General Secretary. He is the Association. It is regularly organising
the key person for spreading membership Annual Conference at 5-Star Hotel
and organizing activities in the Eastern with participation exceeding 500. I am

18

regularly participating since 1997. On l'�£\RCHING
my request they discontinued serving towards
of non-vegetarian food and alcohol.
So much so that on 25-7-2015 at the GOLDEN JUBILEE
Annual Conference at Taj Bengal, food
served was vegetarian without onion U.P. State Aircraft available for carrying
and garlic. Its President is not elected, His Excellency from Jaipur, after
but nominated by the Past Presidents. inauguration. The Convention had the
A healthy convention which needs to be largest assemblage of 1,260. The entire
followed by all professional associations. credit goes to Shri O. P. Agarwal, a
simple, seasoned, senior, sober, sincere
North Zone of the Federation organised and smiling Chartered Accountant and
National Convention at New Delhi in his team, so much so that the members
1999 under the leadership of Shri D. K. of AIFTP praise my organizational
Jain, Shri Balram Sanghal and Shri P. capacity and give credit to me. Till date
S. Sarin, three stalwarts, who have been nowhere the Federation could organize
pillars of the Federation for North Zone. for 3 days with registrations exceeding
I was elevated as President (2000-2002). I 1,260. It was a unique Convention,
opted for Dr. K. Shivaram, as my Deputy where the Institute of Chartered
President, who proved as a great asset to Accountants of India and University of
me as well as this august institution. Rajasthan were also co-organisers and
the Institute recognized CPE for 12
To celebrate Silver Jubilee, the hours. I always say to the organizers:
Federation jointly organised National Tax “Find a suitable team, decentralize
Convention for 3 days with Rajasthan power, entrust the work and live in
Tax Consultants’ Association, Tax peace”. Tax Wheel Club, a club set up
Consultants’ Association and others in by the women of members of Rajasthan
the year 2000, when I was President Tax Consultants Association and Tax
of AIFTP, my son, Shri J. K. Ranka Consultants Association extended all
later Justice J. K. Ranka, was President assistance in keeping sources of the
of RTCA and my partner’s son, Shri delegates in jovial mood and busy.
Pankaj Ghiya was President of TCA. It
was inaugurated by Hon’ble Mr. Justice Shri S. E. Dastur, an eminent Senior
Anshuman Singh, the then Governor of Advocate of India was Chairman of
Rajasthan. It is heartening to mention I.T.A.T. Bar Coordination Committee
that His Excellency stood committed of AIFTP. He joined along with the
for the same day in Allahabad and President of the Institute of Chartered
last minute expressed, it may not be Accountants. For cultural evening.
possible to inaugurate. However, my Mr. Dastur came little late and silently
friend, Shri Bharat Ji Agarwal, Senior got seated in the balcony of the Birla
Advocate of Allahabad, later President Auditorium. When I came to know, I
of AIFTP, came to my rescue by making brought him with much difficulty and
persuasion to the front seat. It shows
his greatness. Shri Suneel Goyal, the
then member of the Central Council of
the Institute, later its President, played
vital role in organising the mega event.

19

All India Federation G. S. Singhvi, later Senior Judge of
of Tax Practitioners the Supreme Court invited me to tea.
Chandigarh Judicial Academy organised
I was happy to find Shri H. C. Bhatia, One Day Tax Conference jointly with
an eminent Advocate of Delhi. Shri AIFTP (North Zone), when Hon’ble
Narain P. Jain, an eminent advocate, Mr. Justice T. S. Thakur was Chief
proficient writer and a tax expert, having Justice, later elevated as Judge of the
to his credit book “HOW TO HANDLE Supreme Court and presently Chief
INCOME TAX PROBLEMS” regularly Justice of India. It was largely attended
annually published since 1993, a highly and proceedings were watched by
respected tax professional and influential Hon’ble Mr. Justice Swatentra Kumar,
citizen of Kolkata joined along with 8-10 the then Chief Justice of Bombay, later
friends from Direct Taxes Professionals Judge of the Apex Court, from Mumbai.
Association and felicitated me. Former Advocate General hosted
lunch at his residence. It was awarded
Hon’ble Mr. Justice V. K. Gupta met me “RANKA BEST SEMINAR AWARD”.
at the Tax Conference of Direct Taxes
Professional Association at Kolkata. Federation completed twenty-five years
He suggested to get organised a Tax in 2001. Silver Jubilee was celebrated
Conference at Ranchi and assured that at Mumbai along with Silver Jubilee of
all conveniences and assistance shall be Income Tax Settlement Commission.
rendered by the Jharkhand High Court. Later I was invited at Silver Jubilee
The Tax Seminar was organised under function at New Delhi and requested
the Chairmanship of Shri S. K. Poddar, to contribute an article, which was
Senior Advocate. On reaching I checked published in its souvenir.
up the progress. I was told that non-
vegetarian food items shall be served. I On my humble request Shri Bharat Ji
objected and Mr. Poddar immediately Agarwal became life member and closely
cancelled the order, attracting criticism associated in its educational activities. He
of some of the participants. The Chief expanded the Federation in Uttar Pradesh,
Justice made available the High Court’s where he is worshipped. He organised
Guest House for stay and also invited National Tax Conference at Allahabad
we 5-7 persons on high-tea at the on a grand scale in 2005 after inviting
residence. Later he and his wife visited large number of Hon’ble Justices from
Jaipur and had breakfast at Ranka Supreme Court and High Courts. Late
House. Shri Anil Kumar Singh, Advocate, Varanasi
organised National Tax Conference in
Shri Rajesh Bindal, Advocate later 2009 at Varanasi, with record participation
Hon’ble Justice of Punjab & Haryana exceeding 1,000 from all States of India.
High Court, organised National Tax Hon’ble Mr. Justice Markandey Katju and
Conference at Chandigarh, which was Hon’ble Mr. Justice Dalveer Bhandari
first of its kind in the Union Territory. of Apex Court, later elevated to the
Hon’ble Mr. Justice Om Prakash,
Chief Justice of Kerala, later Governor
of Haryana and Hon’ble Mr. Justice

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International Court of Justice, along with Chairman of Income Tax Settlement

many Honourable judges were present. He Commission, who joined Federation in

organised ‘Maha-mritunjay-pooja’ on the 1999, organised National Tax Conference

Ganges with classical musical evening. It at New Delhi on a magnificent scale

was awarded “Ranka Best Tax Conference with Hon’ble Mr. Justice S. H. Kapadia,

Award”. It shall remain a memorable event Judge of the Supreme Court, later Chief

in the history of the Federation, with Justice of India, as the Chief Guest.

‘neither in the Past nor in future for ages’. Galaxy of judges, senior Advocates and

Again last year National Tax Conference Chartered Accountants participated.

was organised under the leadership of Shri Earlier Justice Kapadia was Chief Guest

Arvind Shukla, where Hon’ble Mr. Justice at Mumbai National Tax Convention in

R. K. Agarwal of the Supreme Court was 2005. In 1995 the Federation installed

the Chief Guest. ‘Ganga Arti’ was also “RANKA BEST CONFERENCE

organised. AWARD” sponsored by ‘Ranka Public

It is heartening to mention that the Charitable Trust, Jaipur’ to be awarded
Tax Bar Association, Bolangir (Orissa), to the Best Conference on annual
a small association, located in a town basis. Later “RANKA BEST SEMINAR
with population of about 1.5 lakh, deep AWARD” and “RANKA BEST
in the interior, organised a National CHAIRMAN AWARD” were installed
Tax Conference in March, 2005, by the Federation and sponsored by the
inaugurated by Hon’ble Mr. Justice K. Ranka Public Charitable Trust. As a
G. Balakrishnan, the then Judge of the Convention these awards are presented
Supreme Court, former Chief Justice of at the inaugural session of the National
India. Hon’ble Dr. Justice Arijit Pasayat, Convention. When such awards were
Hon’ble Judge of the Supreme Court, being awarded Justice Kapadia, told to
Hon’ble Mr. Justice A. K. Patnaik, the me “to keep it up”.

then Chief Justice of Chhattisgarh later Guidelines for selection have been

judge of the Supreme Court. Many drawn up. Earlier the sponsor's trust’s

other judges of Orissa High Court were representative was amongst the Selection

invited. I was invited as a faculty as well Committee, but it was amended in the

as a Brains' trustee. The Conference was regime of Shri S. K. Poddar and Shri

well organised, though a small town with Narain P. Jain, with no representation

few members. by the Sponsor. Two-three more Ranka

Shri H. C. Bhatia, an outstanding Awards were installed but discontinued
Advocate and expert on indirect during their tenure. Some more awards
taxes of New Delhi, who participated have been installed on endowment of `
at the National Convention, 2000 1 lakh and above. It is an annual feature
at Jaipur, took active interest in the and thereby the efforts of the winners
activities of the Federation. He and are recognised. I recollect at Kolkata,
Shri S. R. Wadhwa, Advocate, former Jamshedpur Bar claimed priority and

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