5th Nani Palkhivala Memorial National Tax Moot Court Competition, 2008

Report of the 5th Nani Palkhivala Memorial National Tax Moot Court Competition, 2008 – 16th – 18th October, 2008Persis

Sidhva
General Secretary
Moot Court Association

The 5th Nani Palkhivala Memorial National Tax Moot Court Competition was organised by Moot Court Association of Government Law College jointly with All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association from 16th to 18th October, 2008 in memory of one of India’s foremost jurist – Late Mr. Nani A. Palkhivala. This venerated moot court competition enjoys the distinction of being India’s first and only Moot Court Competition based exclusively on the subject of ‘Taxation’.

The Inaugural Function of the competition was held on 16th October, 2008 at the Government Law College, Auditorium. The Chief Guest for the function was Hon’ble Mr. Justice F. I. Rebello, Judge, Bombay High Court and the Guest of Honour was Hon’ble Mr. M. A. Bakshi, Vice- President, Income Tax Appellate Tribunal. The other esteemed dignitaries at the Inaugural Function included Mr. Bharatji Agrawal, National President, All India Federation of Tax Practitioners, Mr. Soli Dastur, President, Income Tax Appellate Tribunal Bar Association, Mr. Dinesh Vyas, Vice President, Income Tax Appellate Tribunal Bar Association and Dr. K. Shivaram, Chairman, Palkhivala Foundation and Research Committee. The Hon’ble Members of the Income Tax Appellate Tribunal and members of the All India Federation of Tax Practitioners and Income Tax Appellate Tribunal Bar Association also graced the occasion. The Competition Souvenir was released on this momentous occasion by the Chief Guest Hon’ble Mr. Justice F. I. Rebello.

This year the competition saw a record high

participation of 26 illustrious Law Colleges from across India.

The Preliminary Rounds of Argument were conducted on 17th October, 2008 in the Income Tax Appellate Tribunal (ITAT) Court rooms. The competition provided the mooters a once-in-a-life time opportunity of being judged by the Hon’ble Members of the ITAT, Eminent Tax Practitioners and Chartered Accountants in the ITAT Court rooms itself. This stimulated court room atmosphere coupled with the outstanding advocacy and oratory skills displayed by the participants ensured that the Preliminary Rounds of Argument were well contested by all the teams. The competition provided all the participants not only a platform to hone their mooting and reasoning skills but also an opportunity to enhance their interest in Tax Law.

The Semi-final and Final Rounds of Argument were conducted on 18th October, 2008. The four teams that qualified to Semi-final Rounds included Law Centre II, University of Delhi, Amity Law School, New Delhi, Army Institute of Law, Mohali and National Law School of India University, Bangalore. The Semi–final Rounds were judge by the Hon’ble Members of the Income Tax Appellate Tribunal in the ITAT Court rooms. The standard of mooting between semi-finalists was phenomenal. The two teams that qualified to the Final Rounds were Law Centre II, University of Delhi and Army Institute of Law, Mohali.

The Final Rounds of Argument and the Valedictory Function was held at Hotel West End, New Marine Lines, Mumbai. The Chief Guest for the evening was Hon’ble Mr. Justice Markandey Katju, Judge, Supreme Court of India. The Final Rounds of the competition were judged by Hon’ble Dr. Justice S. Radhakrishnan, Hon’ble Mr. Justice V. C. Daga and Hon’ble Mr. Justice S. J. Kathawalla of the Bombay High Court. The inspiring Valedictory Address delivered by Hon’ble Mr. Justice Markandey Katju proved to be the highlight of the evening. The finalists displayed immense knowledge, confidence, intellect and poise. After a well contested round the team from Law Centre II, University of Delhi was conferred with the coveted Best Team Award and Army Law Institute, Mohali came a close second.
The members of the winning team from Law Centre II, University of Delhi received a cash prize of Rs. 7,500/- and an opportunity to intern with the law firm Economic Law Practice or Titus & Co or Nishith Desai & Associates. Mr. Vikram Nankani, Partner, Economic Law Practice, Mr. Mukul Gupta, Partner, Titus & Co. and Mr. Nishith Desai, Partner, Nishith Desai & Associates handed over the letter for internship with their respective law firm. The members of the 2nd Best Team from Army Law Institute, Mohali were awarded a cash prize of Rs. 5,000/- and were offered an internship with the law firm Nishith Desai & Associates. The winners of the Best Memorial Team Award – Gujarat National Law University, Gandhinagar was awarded a cash prize of Rs. 3,000/-.

Mr. Ashutosh Kumar from National Law School of India University, Bangalore was adjudged as the Best Speaker of the competition. He was awarded with a cash prize of Rs. 2,000/- and an offer to intern with the law firm Nishith Desai & Associates. The 2nd Best Speaker Award was jointly shared by Mr. Sameer Adlakha from Law Centre II, University of Delhi and Mr. Rohit Anand from National Law School of India University, Bangalore. They received a cash prize of Rs. 1,000/- each. All the winners of the Best Speaker Awards were also given the golden opportunity to intern with Mr. Soli Dastur, Sr. Advocate, Mumbai or Mr. V. Ramachandran, Sr. Advocate, Chennai or  Mr. Bharatji Agrawal, Sr. Advocate, Allahabad or  Mr. N. M. Ranka, Sr. Advocate, Jaipur. Truly a once in a lifetime opportunity for all aspiring lawyers.

Mr. Mukul Gupta, Secretary General, AIFTP presented the Life Membership of AIFTP to all the students of Winning team.

Mr. P. C. Joshi, Past President, AIFTP presented the publication of AIFTP to all the students of Winning and Runner-up teams.

The Moot Court Association of Government Law College is indeed privileged to co-host this venerated moot court competition with the All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association and is committed to take this acclaimed Moot Court Competition to scale newer heights with each passing year.

Mr. Bharatji Agrawal, Sr. Advocate and National President, AIFTP sponsored the trophies which were dedicated to Late Shri Raja Ram Agrawal, Sr. Advocate and Former Advocate General of U. P. and Ex-Chairman of U. P. Bar Council, who was a great legal luminary of the State of Uttar Pradesh.

The entire programme was co-sponsored by Ernst & Young Pvt. Ltd., M/s. Nishit Desai & Associates and Mr. B. A. Palkhivala.