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LEGISLATIVE WISDOM
The Writ Petitions filed by the
Sales Tax Practitioners’ Association and others have been finally heard. The
judgment will be pronounced on 17th January, 2008. Whatever be the result of the
petitions, we must record our deep gratitude towards all those Counsels who
voluntarily came forward to help the Association. Sr. Advocates namely, Mr. V.
Manohar, Mr. Rafiq Dada and Mr. Shrihari Aney and Advocates Shri Vikram Nankani,
Shri B.M. Chatterji and Shri Praful Shah are those Counsels who appeared for us
without any expectation. We must mention here that the lead Counsel in the
rehearing of the matter was Advocate Vikram Nankani and he left no stone
unturned to argue our matter. All this was possible due to our loveable Past
President Shri J.D. Nankani who owns a law firm namely Nankani & Associates.
The Court will say what it has
to on 17th January, 2008. Apart from what the Court will say in the matter, we
fail to understand why the legislature of Maharashtra is adamant to confer the
right of certification in Form No. 704 only on one class of practitioners. The
States like Gujarat, Andhra Pradesh, Delhi, Jharkhand etc. have already
permitted all tax practitioners to have such certification. Ironically, a tax
practitioner who is practising in Maharashtra can do certification in other
States but can’t do the same in his own State. He is permitted to do such
certification in other States only because the authorities there are satisfied
that the object of the provision of certification can be achieved by permitting
the tax practitioners from all over India to certify the same.
The same tax practitioner even
if he has been practising in the State of Maharashtra for several years can’t do
certification here. But, the class permitted by the State of Maharashtra need
not have any such standing in the profession nor it be enjoying the residential
status here. Any such person authorized by the State of Maharashtra for
certification can be a resident of Delhi or might have been qualified to do so
just last year.
This is the legislative wisdom. It may or may not pass the tests so far laid
down by the Courts, but, it should, at least, pass the test of self conscience
when a major class is excluded by the legislators. This has been done at the
instance of bureaucracy without any application of mind and without having
proper data in hand.
Jai Hind, Jai Maharashtra.
Vinayak Patkar
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