By C. N. Vaze
Chartered Accountant
Every issue has three sides. One yours, one mine and the third, the
true one.
A common man ordinarily has single-track thinking. He knows things
only partially and believes that he has understood everything.
He forms a view based on his perception and sticks to that view. He
refuses to even imagine that there could be another side to a coin. Thus, he
develops a set pattern of thinking.
This is very dangerous for a professional. A chartered accountant,
for example, is expected to have the maturity to visualise different
situations, something beyond what is apparent on the face of it – be it a
transaction or be it a document.
It should at least occur to his mind that the reality may be
radically different from what is visible. This is true not only in assurance
function, but also in every aspect of our profession.
Especially in litigation, this kind of maturity is a must. One
should always be prepared for a counter-argument. Even in warfare, they develop
a strategy by artificially creating an ‘enemy group’ – just to ensure that
their strategy or plan becomes fool-proof.
Similarly, before arguing a complicated case in a court of law, a
good counsel always plays the role of a ‘devil’s’ advocate so that the likely
arguments coming from the opposite side are anticipated and taken care of.
Sometimes, such situations arise in real life and one is left
non-plussed. Occasionally, they also create some terrific humour.
Pandit Ramandas was a renowned classical singer. He always attracted
a jam-packed audience to his mehfils (concerts). They used to listen to
him in pin-drop silence and remained spellbound once he started singing. Even
the slightest disturbance would upset the Panditji as well as the audience.
Once, a concert was arranged in a small town where the hall was
neither ‘posh’ nor ‘modern’. It was a mediocre venue. On the first floor, near
the balcony, there was a carpenter doing some repair work.
As usual the concert started a little late – as per Indian Standard
Time (or Indian stretchable time)! Panditji adjusted his instruments and the
mike system and started singing.
The audience was all ears, waiting in anticipation. He started with
‘saa….aaa’, in his melodious voice. Alas! Just then, the carpenter hit a
nail with his hammer!
Panditji paused for a while. As soon as he resumed, the hammer hit
home once again. Panditji looked up and stopped singing. The audience was
irritated and started cursing the carpenter.
But the carpenter shouted from the top, ‘Panditji, aap ka chalne
dijiye, mujhe koi taqlif nahi ho rahi hai’! (Panditji, you please continue.
It is not disturbing me!) 
