Source: Souvenir-(AIFTP & ITAT Bar Association) – 2013
His Excellency K. Sankaranarayn, Governor of Maharashtra
“Moot Courts are an integral part of law student’s learning process. Moot Court Competition prepares students for working in real court conditions. The lawyer’s skills, professional ethics, confidence and advocacy that they acquire in the process keep them in good stead in their life and professional career. The present competition is unique in as much as it is the country’s only moot court competition on the subject of Taxation”
Honourable Shri Kapil Sibal, Minister Communication and IT & Law and Justice Government of India
“Moot Court Competitions are an ideal platform for young students to attempt tacking the intricacies of the subject and court craft. Besides acquiring a through knowledge of tax law, these are an excellent opportunity to develop advocacy skills and professional ethics”
Honouarble Mr. Justice Rajesh Bindal, Judge, Punjab & Haryana High Court
“Mr. Palkhivala had a deep respect, indeed reverence, for both the Constitution and for the cardinal principles embeded in it. His initial forte was commercial and tax law.
The culmination of Palkhivala’s success before the Honourable Supreme Court came in famous Keshvananda Bharti v. The State of Kerala. Thee moot court competition has the distinction of being India’s first and only moot court competition based exclusively on the subject of taxation”
Honourable Justice Mr. R. V. Easwar, Judge, High Court Delhi
“Right from its first year, I have had the privilege of being associated with the competition.
The late Nani Palkhivala, besides being a legal legend, stood ethics and values in the legal profession and in the judiciary. He practiced what he preached. His contribution to the character building of the nation was significant.
I would exhort and earnestly opened to the participants in the Moot Court Competition to attempt to follow the ideals set by Nani Palkhivala. The legal profession to day is in need of youngsters driven by high moral principals who can carry forward the legacy handed down by persons like Nani Palkhivala, M. C. Setalvad Sir Alladi Krishnaswany Iyer and others”
Honourable Shri H. L. Karwa, President, ITAT
“Shri Nani A. Palkhivala was a legend in the field of Direct Taxes and Constitutional law. He is remembered for his persuasive arguments, decent and dignified presentation and lucid language. It is said that he achieved these qualities through hard work. Soli J. Sorabji & Arvind P. Dattar in their book titled “Nani Palkhivala – The Court Room Genius “highlights the “Innate talent, Palkhivala undoubtedly had, but extraordinary hard Work was a greater factor that contributed to his success. “The Income Tax Appellate Tribunal Bar Association, Mumbai is paying befitting tribute to its Past President by organising Palkhivala Memorial National Tax Moot Court Competition as it provides an opportunity to young students to learn and demonstrate their skills in court craft”
Shri Arun P. Sathe, Senior Advocate, Bombay High Court, President ITAT Bar Association Mumbai
“As far as our Association is concerned Mr. Palkhivala was the great pillar of strength and he was President of our Bar till he was alive. His contribution to the field of law and /or otherwise was very great, particularly in defending the democratic and fundamental rights of the people of India. Whatever he preached he practiced.
He was one of the most important stalwarts who fought the Emergency during 1975. He was not only an eminent Tax Counsel but was a great fighter for the rule of law and democracy. He saw to it that was done during the Emergency of curtailing the fundamental rights and defending the Constitution of India was being undone by fighting the case of Minerva Mills in the Supreme Court after emergency was over
Shri S. K. Poddar, Advocate, High Court Ranchi, National President AIFTP
“Having witnessed Moot Court Competition in past. I am convinced that this project is great help and learning for the participants. The standard of deliberation which has been witnessed in Moot Court Competition is second to none and it shows that future of legal profession in thee filed of taxation is very bright and we will be definitely able to see the young boys and girls following the path and wisdom of great Nani Palkhivala to reach new heights and we will be proud of them having involved themselves in profession specially in taxation.”
Nani Palkivala-The Court room Genius, Soli J. Sorabji, Former Attorney-General of India, Senior Advocate, Supreme Court of India, Arvind P. Dattar, Senior Advocate, Madras High Court (Seventh Reprint, 2016) Page No. 5
“Apart from the ‘stream of opportunities’ Palkhivala had certain outstanding qualities both innate and cultivated, that were vital ingredients of his phenomenal success. In several interviews, the qualities that were repeatedly highlighted were as follows:
(i) Single minded determination to succeed;
(ii) Capacity for hard work;
(iii) Time management;
(v) Speed reading;
(vi) Continuous self-Improvement;
(vii) Clear strategy and persuasive style of advocacy;
(viii) No gossip