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Sales Tax Practioners' Association of Maharashtra

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Sales Tax Review

February  2008

Editorial

The Judge Retired

It is usual for the Sales Tax Tribunal Bar Association to welcome the new members joining the Tribunal and also give them send-off and wish them a peaceful retired life, whenever they retire. Sometimes it is a mere formality. But, sometimes it becomes an emotional event.

This is exactly what happened when Hon’ble Shri D.H. Sali retired. The notice convening the send-off function itself informed everyone that a ‘warm send-off’ was to be given to Mr. Sali. Everyone who spoke in the meeting was quite concerned with his departure from the Tribunal and expressed regrets on his ineligibility for extension. We gave him a send-off, but, none of us wanted him to be sent off.

The question is, why and how the Bar developed so much affection and respect for Mr. Sali. Did he give all his judgments in our favour? No. In fact, equal number of judgments were against us. But, his every judgment was well reasoned. In some of his judgments, the persons appearing have found that he substantiated their arguments by quoting the authorities on the subject which were delivered decades back. It only proves that he was keeping track of citations throughout his career. This is why his orders, even as an appellate officer with the Department were balanced one. In our view, patient hearing, accurate questioning and judicious mind were his power points which helped him in giving correct judgments. It is our misfortune that he had a short tenure in the Tribunal.

But, Sir, we really feel that you should not retire altogether. We fail to understand why such persons, who are achievers, think of retiring at the age of sixty, if they are physically and mentally fit. Many of the High Court and Supreme Court judges start practising immediately after their official retirement. Justice Suresh retired eighteen years back. He is chairing three arbitrations a day. Dr. Saraf is now a well known Arbitrator in Government matters. Several retired judges of the Bombay High Court are either practising in the same Court or are appearing in the Supreme Court. Take the case of our Sales Tax Bar. Mr. Patel retired at the age of eighty four. Both the Joshies are still in their twenties. Mr. Surte is younger than Subhash and Mr. Gaitonde, after knee replacement, is full day on his toes.

We have written this in a little lighter vein. But the fact remains that these stalwarts are yet in practice not only with economic considerations, but they are there because they know that the fraternity wants them. Mr.Surte always says that I shall stop attending the matters the day I suspect that I am unwanted. Sir, do join us and we will extend all our support. Please excuse us for not wishing you a peaceful retired life.

Vinayak Patkar
Editor.

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