From the Editor-in-Chief

Representation is an art and skill which has to be developed by continuous attending the courts and Tribunals; computers and information technology can help to add value, and cannot be a substitute for effective representation.

Nowadays best brains of our country are joining the legal education. For getting the admission in Government Law College, Mumbai for five years course students should score at least 90% marks, however, the same was not the position in earlier days however, not even 10% of law students from the Government Law College enter the Court Practice. In India, lawyers who practice on law is less than 2%. Recently, while addressing the National Law School of India University (NLSIU), former Chief Justice of India Hon’ble Mr. Y. K. Sabarwal, observed that only nine students opted for the Court Room job. Legal luminary Hon’ble Justice Mr. V. Malimath stated that for the placement scheduled in May 2007, London based Clifford Chances has made job offer to 12 students with an Rs. 24 lakhs per annum package. This proves that though best brains of our country perusing the legal education, Courts are not getting the advantages of the same. One of the reasons being the students are not getting the right advice to pursue the career to specialize in a particular field. There are many Sr. Advocates who are doing very well in their field, unfortunately for common students to get the training under them is very difficult. We are of the opinion that it is the moral responsibility of the Bar to help the development of the Bar. In this direction, the contribution of the AIFTP and ITAT Bar Association is praise worthy every year more than 200 students participate in the National Tax Moot Court Competition and the Best Team and the Second Best Team are provided with actual court experience we are glad to know that few of the students who participated in the Moot Court Competition are opted for Court practice. AIFTP & ITAT Bar Association also encouraging the law students to develop the skill of writing by contributing the Research Articles on tax related subjects.

It has been observed that many young professionals are making an attempt for develop the counsel practice in the field of tax. It cannot be developed by attending few lectures, participating in Moot Court Competition or by merely studying the subject. How to present the case before the Courts or Tribunals itself is an art and skill, it has to be developed by continuous attending the Courts or Tribunals. We have many leading lawyers, we will not find them in giving lectures or giving interview in papers; however, you will find them everyday in the Courts and Tribunals. For any young lawyer watching the proceedings before the Court itself is an experience to learn. In the era of specialization, each branch of the law requires specialized legal practitioners we have to select any one branch of law and specialize in the field and develop the skill to represent the matter before the respective forum.
Whatever may be the development of the information technology and computerization, as long as the hearing process of the matters before the Courts continues in our country, there is always a scope for development of good representation. Those who are desire to develop the skill of representation are advised to read the article published in the AIFTP Journal Oct-Dec 1999 Page No. 4 on the subject of “Seven Lamps of Advocacy” written by Justice

S. B. Mujumdar. A thought for development of the Tax Bar.

Dr. K. Shivaram
Editor-in-Chief