Arjun (A) — Oh, I am surrounded by the ocean around! But not a single drop of water to drink! Hey Shree Ram!
Shrikrishna (S) — What reminds you of that great poetry? And why you called Shree Ram when I am always around you?
A — Shrikrishna, sorry. You are not only around me, but always in my heart too. I am just thinking of the present situation. I wanted both Shree Ram and Shrikrishna to help me.
S — What situation? Which ocean you are thinking of?
A — Ocean of old notes! High Denomination Notes. HDN! These are in plenty everywhere. But of no use at all !
S — And you don’t have small value notes to spend. Right?
A — Absolutely! I did not have money to pay for the cab. Nowadays, you have stopped driving my chariot! So I came here on foot.
S — Good for health.
A — Cannot buy provisions and vegetables – and day-to-day things. Literally starving.
S — That is also good for health. Of late, you all had taken to over-eating!
A — Jokes apart; but this cancellation of HDNs has spoilt our sleep.
S — Why? You had so much of it?
A — No. If I had that kind of money, I would not have continued this ‘magajmari’ in the practice.
S — Then why are you bothered so much if you don’t have HDNs?
A — Wherever I go, people keep on asking me about ‘conversion’ round the clock !
S — Why can’t you tell that Government’s pronouncements are very clear. You can exchange notes at many places.
A — Oh Lord! Why are you pretending to be ignorant though you are omniscient?
S — Ha! Ha! Ha! People seek your advice on converting huge black money into white. Is that correct?
A — Yes. They ask questions about what will happen in income tax? Will they charge tax as well as penalty?
S — So you give answers. What is there? That’s your usual work.
A — No Lord! It is not that simple. It is more complicated than even your Bhagwad Geeta!
S — Really? But what is your dilemma?
A — See, basically, there are too many questions and no definite answers. There is guess-work and speculation.
S — Then say, you don’t know the answer. Why are you afraid?
A — Actually, they ask me whether I can convert their notes into ‘white’ money.
S — That’s money-laundering.
A — But many of our CA friends have taken it as an opportunity to earn money! My dilemma is, what should I do? Whether to jump into that game or remain away.
S — Similar dilemma you were faced with in Mahabharata.
A — And you had advised me to jump in; and not run away from it. What is your advice now?
S — Arjun, my advice is the same. ‘jump in’ in the same way.
A — Oh! So you are advising me to enter into the field of conversion? Simply fall in line with my friends doing this change of colour of money? Bhagwan, you too?
S — No my dear! I had advised you to jump in the war that time. Same way, here also jump in the war with the weapons of honesty and straight forwardness. Say ‘No’ to such temptations.
A — So you mean, honesty is the best policy. They say, it is true that by honest business practices, one can become a millionaire; but for that, one first needs to be a billionaire!! Ha! Ha!
S — See, Arjun, whether this withdrawal of HDN was good or bad in economic sense, time alone will decide. But it was an honest decision; taken with good intentions.
A — No doubt about it. It requires lot of courage. Failure in execution on the part of Administration does not mean the decision was bad. I agree. These hoarders of black money had literally spoilt our country.
S — You said it! No value for truth. All-pervasive corruption. All unscrupulous elements. Bribery, on money, no value for merit. This had threatened even the national security.
A — It was necessary to teach a lesson to such economic offenders and enemies of the nation.
S — If that is your view, and still if you indulge in abetting the money-laundering, it will be the greatest treachery.
A — But as a part of my profession, I must help my clients. I should steer them out of the difficulties in financial and tax matters. That is our sacred duty! Should I give it up? That is my dilemma.
S — When two such values seem to be conflicting, always remember, there cannot be compromise with honesty. That is one of the noblest virtues. Moreover, national interests, interests of the society are supreme! They are above all other considerations. If you help the wrong-doers today, there will be further deterioration, downfall – of the society. Your posterity is going to live in that kind of the world. Is it acceptable to you?
A — You are right. But our next generation has already migrated!
S — Why they were required to leave the country? It was because of the inaction, indifference of the intellectual class. You used your brilliant brains in protecting and helping; if not encouraging the wrong elements.
A — Bhagwan, you have opened my eyes. I must tell this to my CA friends.
S — Moreover, there could be criminal liability on you people – prosecution under tax laws, prevention of Anti-money laundering Act, FEMA, Benami Transactions Act, and what not! This is abetment.
A — Yes. My Lord! I will caution all my friends. They should avoid all the jugglery – not just out of fear; but with a positive thought that we should be supporting only good things. Bless me Lord !
S — Tathaastu.
Om Shanti.
Note:
This dialogue is based on the present situation arising out of cancellation of the HDNs. CAs are expected to give preference to the ‘values’ in life and national duty. _
