The 6th Nani Palkhivala Memorial National Tax Moot Court Competition was organised by Moot Court Association of Government Law College in association with the All India Federation of Tax Practitioners (AIFTP) and the Income Tax Appellate Tribunal (ITAT) Bar Association from 3rd-5th December, 2009, in the memory of one of India’s foremost jurists – 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 3rd December, 2009 at the Government Law College Auditorium. The Chief Guest for the function was Hon’ble Mr. Justice V. C. Daga, Judge, Bombay High Court and the Guest of Honour was Hon’ble Mr. R. V. Easwar, Senior Vice-President, Income Tax Appellate Tribunal. The other esteemed dignitaries at the Inaugural Function included Mr. Dinesh Vyas, President, Income Tax Appellate Tribunal Bar Association, Mr. Arun Sathe, 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 V. C. Daga.

This year the competition saw a high participation of 16 illustrious Law Colleges from across India.

1. Amity Law School, New Delhi

2. Chanakya National Law University, Patna

3. Dr. Ram Manohar Lohiya National Law University, Lucknow

4. Government Law College, Mumbai

5. Gujarat National Law University, Gandhinagar

6. Indian Law Society, Pune

7. NALSAR, University of Law, Hyderabad

8. National Law Institute University, Bhopal

9. National Law University, Jodhpur

10. National University of Advanced Legal Studies, Kochi

11. Rajiv Gandhi National University of Law, Punjab

12. Rizvi Law College, Mumbai

13. School of Excellence in Law, Chennai

14. School of Law, Christ University, Bengaluru

15. Shri Vile Parle Kelvani Mandal’s College of Law, Mumbai

16. Symbiosis Society’s Law College, Pune

The Preliminary Rounds of Argument were conducted on 4th December, 2009 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 Round of Argument was conducted on 5th December, 2009. The four teams qualifying for the Semi- Finals included:

Symbiosis Society's Law College, Pune
School of Excellence in Law, Chennai,
School of Law, Christ University (SLCU), Bengaluru and
The Indian Law Society (ILS) Law College, Pune

The Semi–final Rounds were judged 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 Symbiosis Society's Law College, Pune and School of Excellence in Law, Chennai.

The Final Rounds of Argument and the Valedictory Function was held at Hotel West End, New Marine Lines, Mumbai. The Final Rounds of the competition were judged by Hon'ble Mr. Justice R. S. Mohite, Hon'ble Mr. Justice J. H. Bhatia and Hon'ble Mr. Justice S. J. Kathawalla of the Bombay High Court. The finalists displayed immense knowledge, confidence, intellect and poise. After a well contested round the team from School of Excellence in Law, Chennai was conferred with the coveted Best Team Award and Symbiosis Society's Law College, Pune came a close second.

The members of the winning team from School of Excellence in Law, Chennai received a cash prize of Rs. 7,500/- and an opportunity to intern with the law firm Economic Law Practice or Nishith Desai & Associates. Partners from the firm Economic Law Practice were present to hand over the letters of internship. The members of the 2nd Best Team from Symbiosis Law School, Pune 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 – NALSAR, Hyderabad University of Law was awarded a cash prize of Rs. 3,000/-.

Ms. Prabjyot Chabbra from Symbiosis Law School, Pune was adjudged as the Best Speaker of the competition. She was awarded with a cash prize of Rs. 2,000/- and an offer to intern with Mr. Dinesh Vyas, Advocate, Mumbai. The 2nd Best Speaker Award was Mr. Pranay Kapoor, School of Law, Christ University, Bengaluru. He received a cash prize of Rs. 1,500/-.

Mr. Kishor Vanjara, Member, National Executive Committee, 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. Mr. Janak Vaghani, Treasurer, AIFTP presented the AIFTP Journal and AIFTP Times to all the students of Winning team.

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.

The entire programme was co-sponsored by Mr. B. A. Palkhivala., M/s. Nishit Desai & Associates and Mr. R. K. Jhunjhunwala.