Report of the 4th Nani A. Palkhivala Memorial National Tax
Moot Court Competition, 2007 — 4th-6th October, 2007

The Government Law College, Mumbai once again had the honour and privilege of hosting India’s only Moot Court Competition based exclusively on the subject of ‘Taxation’ in association with the All India Federation of Tax Practitioners and the Income Tax Appellate Tribunal, Bar Association. The 4th edition of this prestigious Moot Court Competition was conducted from 4th-6th October, 2007.

The Inaugural Function was held on 4th October, 2007 at the Government Law College. Hon’ble Dr. Justice S. Radhakrishnan, Judge, Bombay High Court was the Chief Guest and Hon’ble Mr. G. E. Veerabhadrappa, Vice-President, Income Tax Appellate Tribunal was the Guest of Honour at the function. The event was also well attended by the distinguished members of the Income Tax Appellate Tribunal, All India Federation of Tax Practitioners and Income Tax Appellate Tribunal, Bar Association. A special Souvenir was released on this momentous occasion. This year the competition saw an overwhelming participation from 23 illustrious Law Colleges across India. Some of the participating law colleges included National Law School of India University, Bangalore, NALSAR, University of Law, Hyderabad, National Law University, Jodhpur, Amity Law School, New Delhi, Government Law College, Mumbai and many more.

The Preliminary Rounds of Argument were conducted on 5th October, 2007 in the ITAT Court rooms itself. The standard of mooting between the teams was phenomenal. The oratory, advocacy and reasoning skills of the participants were exceptional. They displayed immense knowledge, intellect and confidence. The exciting court room atmosphere coupled with the fact that the mooters were judged by the Hon’ble Members of the ITAT, eminent lawyers and Chartered Accountants gave them a platform to hone their mooting skills and enhance their interest in Tax Law.

The Semi Final and Final Rounds of Argument were held on 6th October, 2007.

The four teams that made it to the semi-finals were Amity Law School, New Delhi, National Law School of India University, Bangalore, School of Excellence in Law, Chennai and Gujarat National Law University, Gandhinagar. After a long and well contested battle the two teams that made it to the Final Rounds were Amity Law School, New Delhi and National Law School of India University, Bangalore.

The Final Rounds of Argument and the Valedictory Function were held at the M.C. Ghia Hall, Kala Ghoda. Hon’ble Mr. Justice F. I. Rebello, Hon’ble Mr. Justice V. C. Daga and Hon’ble Mr. Justice J. P. Devadhar of the Bombay High Court judged the Final Rounds of this venerated competition. After a close and well contested battle that raised the standards of mooting of the competition the team from the National Law School of India University, Bangalore, emerged winners and Amity Law School, New Delhi came a close 2nd Place.

The members of the winning team, NLS, Bangalore, not only received a cash prize of Rs. 7500/- but also got an opportunity to intern with the law firm Economic Law Practice. The members of the 2nd Best Team were awarded a cash prize of Rs. 5,000/- and a chance to intern at the law firm Titus & Co. The winners of the Best Memorial Team - Government Law College, Mumbai was awarded a cash prize of Rs. 3,000/-. Mr. Shaunak Kashyap of Amity law School was adjudged Best Speaker and Ms. Veena Ganesh of NALSAR, University of Law, Hyderabad was adjudged 2nd Best Speaker. A cash prize of Rs. 3,000/- and Rs. 2,000/- was awarded to the Best Speaker and 2nd Best Speaker respectively. The winners of the Best Speaker and 2nd Best Speaker awards were also given the golden opportunity to intern with Sr. Advocate Mr. Soli Dastur or Sr. Advocate Mr. V. Ramachandran or Sr. Advocate Mr. Bharatji Aggarwal. Truly a once in a lifetime opportunity for all aspiring lawyers.

The 4th Nani A. Palkhivala Memorial National Tax Moot Court Competition, 2007 was an astounding success and met with an overwhelming response. It is indeed a matter of great pride and honour for the Moot Court Association of Government Law College to co-host a competition as prestigious and celebrated as this one.

This year’s, Research Paper was on the subject of Intellectual Property Rights (Direct and Indirect Taxation). The prize winners for this competition are:

1. C. Premsai, Nishanth Patil, Bangalore Institute of Legal Studies

2. Muteti Mutsiya Mwasmisi, Himanshu Ramansingh, NALSAR University of Law, Hyderabad

3. Mohammed Chisty, Amardeep Garje, University College of Law, Dharwad

All prizes were sponsored by Adv. Arvind Sonde, Chairman, ITAT Bar Association Library Committee & International Bureau of Fiscal Documentation (IBFD).

With the continuous support, guidance and encouragement of the AIFTP and the ITAT the Moot Court Association of Government Law College is committed to take this acclaimed Moot Court Competition to scale newer heights with each passing year.

Editorial Note : An amount of Rs. 8 lakhs (approximately) were spent for the Educational Activities of Palkhivala Memorial National Tax Moot Court Competition & Research.