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Sales Tax Practioners' Association of Maharashtra

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Sales Tax Review

December 2007

From the President

Vat Audit Writ Petition – Since the Writ Petition was admitted all of us had apprehension whether the matter will be properly argued before the Court or not. This is because, only the wearer knows where the shoe pinches and therefore on and before the date of hearing we used to get calls from every nook and corner of Maharashtra suggesting various points for consideration in the Writ. Those who were present earlier in the Court and witnessed the submissions of senior counsel Mr. R. A. Dada before Hon'ble Justice Dr. Radhakrishnan and V.C. Daga were inquiring with great concern whether R. A. Dada would be available for the hearing to be started in December, 2007. For our misfortune R.A. Dada expressed his inability to appear for us as he got engaged in other matter and he asked Mr. Vikram Nankani to argue. Every member wanted that our case should be argued extensively covering all the points, especially stressing that although the heading of the section is audit, it is not an audit of books of account in strict sense. We properly briefed our counsel Mr. Vikram Nankani who also like R.A. Dada gracefully agreed to stand before the Court on honorary basis.

Mr. Vikram Nankani argued our case with great responsibility towards his professional brothers and we could notice that all the points which we were thinking should be marshaled before the Court were canvassed by him in a scholarly manner, sometimes using witty language and the Court also burst into laughter. All in all, he played his role to our utmost satisfaction. At this juncture I on behalf of all our members, express my sincere gratitude also to Mr. J.D. Nankani of Nankani & Associates-Advocates and Solicitors, who extended profuse services without which it would have been difficult for us to manage this gigantic as well as fragile Petition.

Our seniors and Past Presidents extended all necessary help asked for and they all were always present in the court room. To mention very specifically Mr. B.C. Joshi and Mr. P.C. Joshi took pains to draft elaborate written submissions. So much so some of our outstation and Local members had also attended the proceeding. In short because of moral support from all, we did whatever we could and are very much optimistic for the positive outcome. Even if we lose the matter we have great satisfaction for the proficiency in which the same was handled. Now let’s keep our fingers crossed till 17th January, 2008!

The Petition of Bar Council of Maharashtra & Goa was filed at Nagpur Bench of the Bombay High Court which was settled and argued by a senior counsel Mr. V.R. Manohar. It was then transferred and merged with the Petition of STPAM. In Mumbai it was earlier argued by a senior counsel Mr. Shrihari Aney. Since he was out of town, at the eleventh hour, we requested senior counsel Mr. Bene Chatterji to stand. I must mention here that the written submissions for this Petition have been very minutely drafted by our senior Mr. P.V. Surte. We are immensely thankful to Mr. V.R. Manohar, Mr. Shrihari Aney and Mr. Bene Chatterji for their graciousness to respond in the interest of their professional brothers.

Outstation Seminars and our experience:– Since we took the charge in July 2007, till today 13 seminars have been organized in association with the District Associations. We got excellent response from our members and co-operation from the enthusiastic and sincere office bearers of the District Associations and also from the Heads and Secretaries of Regional Centres. Probably for the first time the seminar was organized at Karad and I am happy to mention that the same was arranged professionally on par with the seminar of the STPAM in Mumbai. Inadvertently the photographs of the same were remained to be published which in this issue are being published.

In the seminar held at Mehekar, one of the participants gave us the well reasoned write up to explain, how the levy of tax on small hotels is excessive. The same is published in other part of this Review.

At Sangli and Pune the workshop series for the benefit of beginners was very minutely chalked out and both these Associations deserves compliments.

Deepak Bapat
President

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