By C. N. Vaze
Chartered Accountant
Mr. Thinkeshwar was a senior Chartered Accountant in practice for many years. His real name was Ishwar. However, he used to think so much that people started calling him ‘Thinkeshwar’. He was very sensitive and quite aware of social issues. He had genuine sympathy for the pains and miseries of the people, was a social activist and a good writer, too.
In the months of June and July, 2020 when Covid-19 was at its peak, he read a news item about how ‘Corona Afflicted People’ (CAP) were treated in society. One person tested Corona positive while he was in his office. Immediately, the boss asked him to leave. The CAP said there was no conveyance available. He was working in an essential service office – in a bank. But the boss ordered him to quit immediately and refused to even meet him. The driver refused to take him home in the car. The poor fellow walked about six km. to reach home. The security person was surprised to see him back so early. The news had already reached all the occupants of the society and the watchman was instructed not to let him enter the building. His family members were watching from their balcony. They threw his clothes and personal things down and asked him to go and stay in some hotel or any other place. He pleaded with each one of them – boss, colleagues, bank customers, driver, watchman, family members – about how he had done good things for them. But no one was in a mood to listen.
Thinkeshwar was moved by such true stories and started writing a very emotional article.
Suddenly, a thought occurred to him which gave him the shivers – what would happen if he himself became a CAP! He imagined certain scenes and dialogues:
With partners: ‘I slogged for the development of the firm with utmost good faith and sacrificed my personal life.’
Partners: ‘See, our agreement is to share only the profits of the firm, not each other’s personal difficulties’.
With articles: ‘I was generous to you – granting leaves, giving concessions in timings, imparting good training’.
Articles: ‘That’s nothing. It was your duty and our right.’
With staff: ‘I treated you so nicely and affectionately. Never did any bossing, paid salaries and bonus on time.’
Staff: ‘So what? We worked on lower salary. We would have earned much more outside (although everybody had tried outside). On the contrary, we obliged you by working with you.’
To clients: ‘I sacrificed my personal life to provide better service to you, carried all your anxieties on my head and remained in stress always. I helped you in many difficult situations on low fees, which were never received promptly, and undertook so much risk in certifying your accounts.’
Clients: ‘Sorry. That was your professional duty. We could have hired some other CA at a much cheaper cost but due to our “relations” we kept on obliging you. And we believe there is some law that prohibits prompt and regular payment of fees to CA’s!’
To family members: ‘I slogged at the cost of my health and sacrificed all personal pleasures. I committed so many sins to provide you a happy life.’
Family: ‘What’s great about that? It is the fate of all CAs. It’s your destiny. We are not going to share your sins and pains.’
Many similar scenes took place in Mr. Thinkeshwar’s vivid imagination – with Revenue Officers, friends, relatives and neighbours, but everybody disowned him.
Poor CAP’s, he thought to himself. He remembered the story of ‘Valya the dacoit’ who became Valmiki to write the Ramayan. And then suddenly he trembled as he realised that CAP also stands for CA’s in Practice.
He smiled to himself and happily started writing ‘Light Elements’ for BCAJ with a heavy heart.
