SALUTE TO A GEM OF OUR PROFESSION

In 1950, when he qualified as a Chartered Accountant, he selected ‘Sales Tax’ for his professional practice. Very few members of our profession had specialised in Sales Tax at that time. Under his leadership a large number of our members started Sales Tax practice. He was one of the pioneers of the Sales Tax Practitioners’ Association (STPA) and its development. He was its President from 1959 to 1961. He was the first Editor of ‘Sales Tax Review’ and contributed articles on the subject in ‘Vyapar’, ‘Economic Times’, ‘Sales Tax Review’, ‘Sales Tax P. N. Shah Chartered Accountant SALUTE TO A GEM OF OUR PROFESSION Journal’, ‘BCA Journal’ and other professional journals. Even during the days when technology was not developed and there were no computers or Internet, he was one professional who studied and kept abreast with the Sales Tax Laws, Rules, Notifications and judicial pronouncements relating to Sales Tax legislation of various States in India. Even the top lawyers of the country, including Shri Palkhivala, referred to him the complicated issues under the Sales Tax legislation in different States.

 In 1976, to create a common platform for all classes of tax professionals on an all-India basis, he founded the ‘All India Federation of Tax Practitioners’ (AIFTP) and was its President from 1976 to 1983. He contributed several papers on his favourite subject of Sales Tax at the conferences and seminars organised by STPA, AIFTP, Chamber of Tax Consultants, Forum of Free Enterprise and other professional bodies. He was also the author of the book on the provisions of the Bombay Sales Tax Act, 1953 and the Central Sales Tax Act, 1956.

Right from the college days he was an ardent follower of Gandhian philosophy and principles. He fought against corruption and tried to get justice for his clients by straight-forward means. His views on the multi-faceted dragon of corruption were well known in the professional circle and in the Tax Department. He led a simple life and possessed intellectual integrity and courage of his conviction. He never gave an opinion merely to suit the convenience of his clients. In that sense he was a ‘true professional’ and a ‘Gem’ of our profession. We salute to such a great personality and pay our respectful homage to the memory of the departed noble soul. Let each one of his professional brothers and sisters resolve that we shall try to emulate his great qualities in our professional practice. We all pray that the departed soul may rest in eternal peace.