Source: Souvenir-(AIFTP & ITAT Bar Association)-2005
Honourable Justice Mrs. Ruma Pal, Judge, Supreme Court of India
“I am told that as a junior, when he was not involved with any work he spent hours in the Judges’ library, hours that most other juniors would spend in whiling away their time drinking tea in the Advocates Library.
The other quality which he had is equally emulatable he kept his mind open absorb ideas which broadened his perspective and understanding of the law
Finally and above all Nani A. Palkhivala stood for principles. Perhaps, there have been and will in future be equally brilliant lawyers, but his rare combination of principle with the success he enjoyed is perhaps what people honour him for this most.
Most of these qualities to a greater or lesser degree are attainable by the most average of lawyers. Perhaps we may not attain the Himalayan heights that Nani Palkivala did but we can certainly attain the foothills of success”
Honourable Justice Mr. B. N. Srikrishna, Judge, Supreme Court of India
“Moot Court competition is a fitting tribute to the memory of Shri Palkivala, who was not only an outstanding tax practitioner, but a great humanist and also a constitutional lawyer par excellence, but for whose efforts the lamp of constitutional democracy in this country might have been extinguished long ago”
Honouarble Justice Mr. Dalveer Bhandari, Chief Justice, High Court Bombay
“Late Nani Palkhivala was an acclaimed Jurist, Philosopher, Tax lawyer and an Orator par excellence. Mr Palkhivala made great contribution to the development of Constitutional law in this country. He had great insight in financial and economic matters also. People used to gather in Bombay from all parts of the Country to listen to his after-budget speech. He made tremendous contribution in the field of diplomacy as India’s Ambassador to the United States of America”
Honourable Justice Mr. R. M. S. Khandeparkar, Judge, Bombay High Court
“Late Nani A. Palkhivala was a doyen of the legal fraternity in India. Undoubtedly, most of the students completing their legal training in the historical institution like Government law college, Mumbai, would also join the prestigious and noble profession. The moot courts which are being organised as tribute to such legendary persons would certainly be preparatory ground for the future finals of the budding lawyers, and perhaps would be legal luminaries”
Honourable Shri G. E. Veerabharappa, Vice-President, ITAT
“It is a fitting tribute to Late Shri Nani A. Palkhivala that this national tax moot court competition is being held in his fond memory. As Shri C. Rajagopalachari has put it, Shri Palkhivala was ‘Gods’s gift to India’. He was not only a greatest constitutional and tax lawyer in this country, but he was also one of the most outstanding sons of India. As one of the greatest lawyers in this country, Shri Palkhivala made immense contribution in development of contemporary jurisprudence and particularly in the area of income -tax jurisprudence and literature. The contribution made by late Shri Palkhivala is too immense to be ever forgotten by the people of India”
Shri Piyush Raheja, General Secretary, Moot Court Association giving vote of thanks.
Hon’ble Justice Shri Kumar Rajaratnam, Presiding Officer, Securities Appellate Tribunal addressing the gathering. (Seen from Left to Right – S/Shri Prof. Sanjay Kadam, Chairman, Moot Court Association, K. Shivaram, National President, AIFTP, Prof. Parimala Rao, Principal, Government Law College, Mumbai, Hon’ble Shri G. E. Veerabhadrappa, (M), Vice President, ITAT, Hon’ble Shri K. P. T. Thangal, Vice President (MZ), ITAT, Y. P. Trivedi, President, ITAT Bar Association, J. D. Nankani, Chairman, AIFTP – WZ & Piyush Raheja, General Secretary, Moot Court Association.