Shrikrishna (S) — Arey Arjun, we are meeting after a gap of four months. Where were you?
Arjun (A) — I was on a vacation. Now the war of audit and tax returns has started. So I resumed.
S — T hat may not be the only reason. You are looking quite disturbed.
A — Y es, very much. I am very unhappy with you.
S — O h! Why? What have I done?
A — A fter Mahabharata, you said you are introducing Kaliyug. That is the era of evil.
S — Y es. That was the plan of Brahma – the Creator. I am also bound by that.
A — But it is rather too much! Things are unbearable.
S — I t was bound to happen. It was predicted thousands of years ago.
A — Y es. But my friend is having such a nightmarish experience! I have lost my sleep. Henceforth, I will not trust anyone and will not help anyone! Not even close relatives.
S — But we had discussed the hazards of ‘good faith’ many times in the past. As a professional, one should have some skepticism.
A — T rue. But one of my CA friends had earlier helped his cousin out of the way. The cousin was like a vagabond, never settled in life.
S — Quite normal. Then?
A — O nce this cousin came to my friend and said he would start some big venture. He said some financier was willing to finance 90% of cost if he showed that he had 10% of his own.
S — T his is also normal. What next?
A — S o he requested my friend to give him a cheque of about 40 lakhs so that he could show it to the financer.
S — A nd your friend in good faith must have obliged him!
A — Y es! And now he is in deep trouble!
S — I can guess!
A — He wandered for four to five months from one financer to the other. And after five months, before the validity expired, he simply put it into his bank.
S — S o, your friend lost 40 lakh.
A — N o! What has happened is even worse than that!
S — O h! The cheque bounced?
A — Yes. And the cousin filed a suit under section 138 of Negotiable Instruments Act.
S — But he has to prove why the cheque was given.
A — H e fabricated a story that my friend had agreed to employ him on a salary of Rupees two lakh – per month; and he never paid for about two years! Now he paid it and the cheque bounced!
S — But, he has to prove it.
A — I n fact, my friend told the court that he was a low profile practitioner and would never even dream of employing any person on such a high salary! He had a CA working for him at about 40000 rupees whereas his cousin was not even qualified!
S — T hen wasn’t the Magistrate convinced?
A — That is the Kaliyug! It is difficult to prove a truth! S — I agree. It is difficult. But ultimately, truth alone will triumph.
A — That is alright. But for that, one has to sacrifice one’s life. He is convicted with six months’ imprisonment!
S — H as he not contested it?
A — H e has. But God alone knows when he will get justice. And on top of it, our Institute has initiated disciplinary proceedings against him!
S — Oh! Adding fuel to the fire! Poor fellow.
A — N ow we don’t know what view the Institute will take. While issuing the cheque, obviously there was no balance in my friend’s account.
S — I t is a big lesson for all of us. One needs to be ultracautious!
A — But, I want to ask you, if you are God, then this is your ‘Leela’ only. Why do you do such things? What pleasure you get out of it?
S — M aybe, in his earlier birth, your friend might have ditched someone. I need to see the records!
A — But now, you are also my cousin!!
S — H a! Ha!! Ha!!!
Note: The above dialogue between Sri Krishna and Arjuna describes one of those instances where a simple act, done by Members in good faith, can prove fatal. This act, though done out of innocence, may be regarded as a misconduct under Clause(2) Part IV Schedule I by the Institute, i.e., bringing disrepute to the profession. Hence, one needs to be very cautious and see to it that nothing is done in ‘good faith’ without proper documentation/safeguards
