Wish you all a very happy Ugadi and Gudi Padwa. The Fiscal year 2022-23 is approaching its closure. This fiscal started with a fading COVID-19 and the Russian- Ukraine war had thrown up several challenges. Our economy has coped with these challenges. But, the way ahead is not that easy. The Budget Session of the Parliament, post recess, has not been able to transact any business as both treasury and opposition benches are competing with each other to stall the proceedings. Thus, the budget for fiscal year 2023-24 and the Finance Bill, 2023 will be passed in a din without any substantive debate on the same. The main stakeholder in a democracy, the common man, is the loser in this process. I am reminded of the words of Liu Yiming, a Tao master, thinker and writer about discipline. According to him “The nature of the monkey is wild and uncertain, but if you leash it, it will follow direction unable to do whatever it wants. The nature of the horse is stubborn and intractable, but with a bridle and headstall on, it will follow human direction, unable to gallop off …. If learners can actually control their stubborn mind and return it to rectitude, transform their errant intent and restore it to sincerity, then half the TAO of essence and life can be comprehended.”
I am penning this editorial with lot of gratitude towards the AIFTP as an institution for giving me an opportunity to edit AIFTP Journal. I am grateful to all the Past Presidents, seniors in the profession in general and in specific to Dr. K. Shivram for providing me guidance from time to time. According Relph Waldo Emerson – “If there is any period one would desire to be born in, is it not the age of Revolution, when the old and the new stand side by side …. where the glories of the old can be compensated by the rich possibilities of the new era? This time is a very good one” I was associated with the Journal in this ‘good time’. My very good friend and colleague Advocate Ajay Singh takes over from the next month. He is going to bring a fresh breeze into the Journal with his enthusiastic efforts and sincerity. All the best to him. I am thankful to Journal committee and the staff of AIFTP it at Mumbai.
In this issue of the journal eminent of professionals have written articles on very important topics. We all are going to be the beneficiary of their wisdom. I thank all the authors for their time. Before I put down my pen as editor “What, Then, is the true Gospel of Consistency? Change. Who is the really consistent man? The man who changes. Since change is the law of his being, he cannot be consistent if he sticks in a rut” Mark Twain. With this I thank all for this wonderful Journey.