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Centenary Celebration of Padma Vibhushan Late Dr Centenary Celebration of Padma Vibhushan Late Dr. N. A. Palkhivala Senior Advocate All India Federation of Tax Practitioners Centenary Celebration of Padma Vibhushan Late Dr. N. A. Palkhivala Senior Advocate – Remembering the Legend - A Tribute Regd. Office : 215, Rewa Chambers, 31, New Marine Lines, Mumbai - 400 020. All India Federation Tel.: 022-2200 6342 / 63 / 4970 6343 of Tax Practitioners E-mail: [email protected] • Website: www.aiftponline.org Centenary Celebration of Padma Vibhushan Late Dr. N. A. Palkhivala Senior Advocate Centenary Celebration of Padma Vibhushan Late Dr. N. A. Palkhivala Senior Advocate – Remembering the Legend - A Tribute Regd. Office : 215, Rewa Chambers, 31, New Marine Lines, Mumbai - 400 020. All India Federation Tel.: 022-2200 6342 / 63 / 4970 6343 of Tax Practitioners E-mail: [email protected] • Website: www.aiftponline.org | i | | Palkhivala – Tribute | © All India Federation of Tax Practitioners 1st Edition : January 2021 DISCLAIMER Disclaimer The contents of this publication are solely for educational purposes. It does not constitute professional advice or formal documentation. While due care and sincere efforts has been made in preparing this digest to avoid errors or omissions, the existence of mistakes and omissions not ruled out. Any mistake. error or discrepancy may be brought to the notice. Neither the members of the research team, editorial team nor the All India Federation of Tax Practitioners (AIFTP) accepts any liabilities. No part of this publication should be distributed or copied for commercial use, without express written permission from the AIFTP. All disputes are subject to Mumbai Jurisdiction. Published by Dr. K. Shivaram, Senior Advocate for All India Federation of Tax Practitioners, 215, Rewa Chambers, 2nd Floor, 31, New Marine Lines, Mumbai–400 020. Tel.: 022-2200 6342/63/4970 6343 E-mail: [email protected] • Website: www.aiftponline.org Printed by: Finesse Graphics & Prints Pvt. Ltd. Tel.: 4036 4600 | ii | Padma Vibhushan Late Dr. N. A. Palkhivala Senior Advocate | Palkhivala – Tribute | (16-1-1920 - 11-12-2002) Shri N. A. Palkhivala was born on January 16, 1920 in Bombay. He took his M. A. degree with Honours in English from the Bombay University in 1942. He stood First Class First in the 1st LLB (1943), as well as in the 2nd LLB (1944) examinations and again First in the Advocate (Original Side) Examination of the Bombay High Court in 1948. He was a Professor of Law at the Government Law College Bombay, for many years, and was appointed as the Tagore Professor of Law at the Calcutta University. He was a Member of the First Law Commission of India (1955) and also of the Second Law Commission (1958). In 1975 he was elected an Honorary Member of The Academy of Political Science, New York, in recognition of his “outstanding public service and distinguished contributions to the advancement of political science”. In September 1977, Mr. Palkhivala was appointed Ambassador of India to the United States of America. In June 1978 the Princeton University, New Jersey (USA), conferred on Mr. Palkhivala, the Honorary Degree of Doctor of Laws, describing him as “defender of constitutional liberties, champion of human rights, teacher, author and economic developer.” In April 1978 the Lawrence University, Wisconsin (USA), conferred on Mr. Palkhivala, the Honorary Degree of Law with the following citation :– “.... As India’s leading author, scholar, teacher and practitioner of constitutional law you have defended the individual, be he prince or pauper, against the state; you have championed free speech and an unfettered press; you have protected the autonomy of the religious and educational institutions of the minorities; you have fought for the preservation of independent social organisations and multiple centres of civic power .... Never more did you live your principles than during the recent 18 month ordeal | iii | | Palkhivala – Tribute | which India went through in what was called “The Emergency,”... Under the shadow of near tyranny, at great risk and some cost, you raised the torch of freedom...” Mr. Palkhivala was the author of The Law and Practice of Income-tax, which is the standard reference book on the subject. He is co-author of Taxation in India, published by the Harvard University in the World Tax Series. He has written a book on India’s tax structure — The Highest Taxed Nation; on the Constitution of India — Our Constitution Defaced and Defiled in which he has discussed the basic features of the Constitution and the amendments made to it; and on the cultural heritage of India — India’s Priceless Heritage. In 1984, We, the People, and we the nation was published which contains extracts from his speeches and writings of over three decades. This volume also includes extracts from his speeches on the Union Budget, and an incisive analysis of the public policies of India. He has argued number of landmark cases in the Courts of India and abroad. Mr. Palkhivala successfully argued before the Supreme Court the cases which affirmed the Fundamental Rights of minorities to establish and administer educational and religious institutions of their choice, and to choose the language in which education should be imparted. Barring some exceptions, the above cases were all fought by him on honorary basis and as a matter of service to the nation. Mr. Palkhivala was the Chairman of The Associated Cement Companies Ltd., Tata Exports Ltd., Tata Consultancy Services, and of several overseas companies. He was the Vice-Chairman of Tata Engineering and Locomotive Company Ltd. and Associated Bearing Company Ltd., and a Director of Tata Sons Ltd., The Tata Iron and Steel Company Ltd., Tata Energy Research Institute, National Organic Chemical Industries Ltd., and of several overseas companies. Mr. Palkhivala had many activities outside the immediate sphere of his work. He was the President of the Forum of Free Enterprise, Chairman of The Leslie Sawhny Programme of Training for Democracy, The A. D. Shroff Memorial Trust, The Lotus Trust, and the Income Tax Appellate Tribunal Bar Association, Bombay, and a Trustee of other charitable trusts. Felicitated with the Life time achievement award by Maharashtra Governor, Hon’ble Shri P. C. Alexander at a function organised by the All India Association of Industries (AIAI) on 15th April, 1999. Government of India awarded Padmavibhushan on 26th January, 1998. Passed away on 11-12-2002. | iv | | Palkhivala – Tribute | Preface From the Desk of the Editorial Board Dr. K. Shivaram, Senior Advocate Nani A. Palkhivala: God’s Gift to India - Savior of The Constitution of India - A Legend & A Role Model To The Tax Professionals January 16, 2021 marks a memorable day in Indian history, wherein we will be celebrating centenary of Padma Vibhushan Late Dr. N. A. Palkhivala who is widely acknowledged as ‘God’s Gift to India’. Many of us at the ITAT Bar Association (Mumbai), and the All India Federation of Tax Practitioners (AIFTP) were fortunate enough to have an opportunity to interact with Shri N. A. Palkhivala frequently and at close quarters. I had the immense privilege of being the Honorary Secretary of the ITAT Bar Association during the period that he was the President of the Association. As kindred as every personal interaction with him was, I had the occupational advantage of listening to his arguments before the High Court at Bombay, the ITAT and his speeches at various Tax Conferences. His Budget speeches were a whole different delight, enthralling an entire stadium of people with the same rapt attention that a match on the same ground would struggle to replicate till perhaps it was classified as a nail biter that went up to the last ball! Shri N. A. Palkhivala was instrumental in the formation of the ITAT Bar Association Mumbai, which was established on 18th November 1965. Shri N. A. Palkhivala Shri N. A. Palkhivala was the longest serving President of the ITAT Bar Association, a duration spanning from 1968 to 2002. Shri N. A. Palkhivala was also instrumental in the formation of AIFTP on the occasion of All India Shri N. A. Palkhivala was instrumental in the formation of the ITAT Bar Association Mumbai. He was the longest serving President of the ITAT Bar Association, a duration spanning from 1968 to 2002. Shri N. A. Palkhivala was also instrumental in the formation of AIFTP in the year 1976. National Conference, which was organised by the Chamber Shri Nani Palkhivala delivering Keynote address of Income Tax Consultants on at 1st All India Conference on Taxation on 11-11-1976. 11th November 1976 | v | | Palkhivala – Tribute | In 1996, the ITAT Bar Association Mumbai challenged the order of the Government which had the effect of interfering with the Judicial functioning of the ITAT (ITAT Bar Association v. UOI WP. No. 2350 of 1996). I, along with Mr. N. R. Jagtap and Mr. K. Gopal, Advocates had an opportunity to appear before the Bombay High Court, lead by Shri N. A. Palkhivala before the then Chief Justice of the Bombay High Court, Hon’ble Justice Mr. M. B. Shah. It is said that it was his last appearance before the Court. His health did not permit him to appear thereafter in the matter, and on his request, Shri Iqbal M. Chagla, Senior Advocate, ably Assisted by Mr. Darius J. Khamabatta, Senior Advocate, argued the matter on behalf on the ITAT Bar Association Mumbai. The Independence of the Appellate Tribunal was up held, and guidelines for transfer of Hon’ble Members of the Appellate Tribunal were framed (Ajay Gandhi & Anr. v. B. Singh & Ors (2004) 265 ITR 451 (SC). In a land mark Judgement, ITAT through President v. V. K. Agarwal (1999) 235 ITR 175 (SC) the Hon’ble Court held that, the Law Secretary has no jurisdiction to interfere with the judicial functioning of the Appellate Tribunal.
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