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Sales Tax Practioners' Association of Maharashtra

"The main object of our Association is to educate the public in general and the members in particulars on Sales Tax and Allied Laws in the State of Maharashtra, India".

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Sales Tax Review

August  2006

Editorial

One Wise Decision

The Judge, Shri G.D. Parekh shall be with us for three more years. We do not know whom to congratulate, the Finance Minister himself or the bureaucrats working under him, but the fact remains that one wise decision has been taken by the present executives.

It is amazing to note that the decision was taken well in time. We have seen persons getting extensions after their retirement. We have also seen the President of the Tribunal waiting for the extension for number of days, due to the oral promises given, and thereafter rejecting the same since the official letter was given to him after he vacated his residential premises in Mumbai and reached to his hometown. Somebody who cares for judiciary must have now joined the Mantralaya.

But, we must now compliment them. We must thank them for strengthening the Tribunal. Such wise step should also have been taken when Madam Basu retired. Had it been done then, the Tribunal would not have faced such pathetic situation which it is experiencing today. We have lost one much competent judge.

Mr. Mohammad Umar was another able member of the Tribunal. His judgments were always well reasoned and balanced one. It is learnt that he was refused extension because many of his judgments were in favour of the assessees. Can this be a reason for refusal? It means Government does not want free and fair atmosphere in the Tribunal. It is the mockery of the judicial proceedings. Why should you have such farce then? You have enough Jt.Commissioners and Deputy Commissioners down below who are dancing to your tune. Kindly note, out of the three organs of the State it is the judiciary which is respected most. People have faith in it. Every person, whether an offender or otherwise has always bowed before the judicial decisions, though sometimes he criticizes the same. Please do not disturb the system itself. It will certainly boomerang.

We, the Editorial Board of the Sales Tax Review, hereby record our satisfaction and appreciation for the three years extension granted to Hon'ble President Shri G.D. Parekh. We have experienced His Lordship’s judicial acumen and administrative capability. We are confident that the Maharashtra Sales Tax Tribunal will become a real super Tribunal in the country during his tenure. We wish him all the success and promise him our fullest co-operation.

Vinayak Patkar
Editor

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