Krishna’s call

While writing this Editorial, in the first week of October, I can feel that mornings are becoming pleasant with each passing day. However, this pleasantness doesn’t last beyond 7.00 a.m. as the heat of approaching deadlines for completing Audit Reports and filing returns catches up. I wish, all the professional brothers good luck and advice them not to neglect health and tackle the stress with due diligence like the audits.

On a nostalgic note I am reminded of the year in which I took over the Presidentship of the Chamber of Tax Consultants for the second time. In that year the Chamber was celebrating its platinum jubilee. During my term I found that the tax practice was in disarray and decided to make all the Associations, representing the practitioners, to work in the spirit of co-operation as against the competitive spirit which was prevailing at least among the top five Associations namely. CTC, BCAS, STPAM, ICAI, AIFTP. With this view in mind I called upon all the representatives of these Associations to sit together to sort out the differences and requested them to work in the spirit of co-operation to maintain the unity among the Tax Professionals which was and is very much necessary to put back the Tax profession at proper place. The first step in this direction was organizing a National level Tax Conference for Direct and Indirect Taxes both; i.e., the Taxcon 2001 under the auspices of the five Associations.

In the Conference, while appreciating the efforts to bring all the five associations together and many stalwarts on the same dais our senior professional Rev. Shri P. N. Shah compared these five Associations with Panch Pandavas. He added that to help this Panch Pandavas Mr. V. H. Patil; i.e. myself should be available to guide them as Lord Krishna. Fortunately all five Associations have accepted me as their guide and arbitrator. Now I find the spirit of unity and co-operation among the five associations is getting fettered as certain issues are being blown out of proportion. I am aware of the Editorials which appeared in the Sales Tax Review I am even aware of the entire gamut of facts which have lead to filing of the Writ Petition by the Sales Tax Practitioners Associations. Now the issue of who is eligible to carry on the VAT Audit is pending before the Hon‘ble Bombay High Court. Hence, as a disciplined Advocate, I shall not like to enter the arena of dispute though I have a lot to say about the same. I am inclined to discuss the issue more as an arbitrator or mediator among the five Associations rather than an Advocate.

The entire controversy has arisen because of the views expressed by Mr. Vinayak Patkar in his Editorial of the Sales Tax Review. As I was not in touch with day-to-day happenings I called Mr. Vinayak Patkar to send his Editorial which lead to present controversy. He had been nice to send the first Editorial as well as the second Editorial. I have gone through the both. I refrain myself from making any suggestions with respect to the language. I feel little more skill would have avoided this unfortunate situation. However, I found the subsequent Editorial very mature and balanced. He has brought out the point very well. He has explained the context in which the views were expressed in the earlier Editorial. He has clearly explained that his views were not against the accountancy profession as such and in fact he has clearly expressed that he has highest respect to the accountancy profession and noted down gratefully the contribution of some of the Chartered Accountants to the development of Sales Tax Law. After reading the second Editorial I was under the impression that the critics of first Editorial must have been satisfied with the explanation. However, I hear that still some confusion is being created to the detriment of the co-operative spirit among the five Associations. If the criticism continues, then the critics, have either not read the second Editorial or have not appreciated the spirit of both the Editorials. Even my Chartered Accountants friends will agree that certain unscrupulous elements among the professionals obtain tax audit report through dubious means. But these things are not shame for Chartered Accountants only it is a blot for all the professionals. We all are aware of the black sheep among us. I strongly feel that, instead of fretting and fuming at the Editorials let’s work together to remove this kind of practices by working together.

Here, I would like to emphasis one point to all concerned with the controversy that the views expressed in an Editorial or the views of the Editor and not of the Association which publishes the magazine for the benefit of its members in particular and professional in general. Please don’t editorial out of the context.

I appeal to all the five Associations to join hands and face the problems created by unscrupulous element. Hopefully, the spirit of co-operation will not become only nostalgia.

When this controversy was threatening the Panch Pandavas; i.e., the five Associations, the mother Kunti, the profession, appealed to me to intervene in the matter to resolve the dispute to maintain unity among the pandavas. When the mother Kunti; i.e., the profession calls upon to do something so that the controversy is resolved amicably. I cannot restrain myself. However, you may appreciate my role as Krishna is more difficult than the Lord Krishna of classic epic as the Panch Pandavas never fought among themselves. I am in a difficult situation when the five associations are fighting among themselves. As I am accepted as guide and trusted friend of all the five Associations I call upon the five Associations to sit together and resolve the dispute.

As for runner I am offering myself as a mediator and in that context I am intending to call representatives of all the five Associations and after hearing all Associations I will resolve the dispute amicably. I know and I am quite sure that my offer for mediation shall be accepted by all. However, for some reason, my offer for sole mediation is not acceptable, for whatever reason, I will appeal to all the concerned to accept the joint mediation by Shri P.N. Shah (Pradyumanbhai) and Shri N. C. Mehta (Narendrabhai) who are undoubtably highly revered and respected by all the tax professionals. However, if this offer is also not accepted then this Krishna will not keep quiet and shall use his last weapon; i.e., the Sudarshan Chakra to put an end to the present controversy. What is this Sudarshan Chakra will be revealed by me at the time of its use only.

Meanwhile, I pray Lord Krishna to give all parties in dispute sense of maturity, fair play and tolerance so that my efforts will not go in vain.