 be on his toes. He must prepare the case as if he himself is arguing and not just help the senior. At the beginning of my career, I was not knowing that Shri Sanatbhai used to test his juniors. When the matter was about to be heard, at that time, he would tell his junior to argue the matter. I had to undergo a similar test in the High Court matter. It was a writ petition for admission when the judges came to the court and they were about to sit in the chairs. Shri Sanatbhai told me “Vijay you argue this matter.” Stupidly or otherwise I never lacked in self confidence. I accepted the challenge and argued and the matter was decided in our favour. The joy of Shri Sanatbhai was unbound. He said “Vijay you are the first person to accept the challenge successfully. All others said “No Sir, I am not ready to argue.” I give this same advice and quote the above incident to my juniors but unfortunately not with much success.
Honesty & integrity
The honesty and integrity of Shri Sanatbhai in all walks of life, particularly in payment of taxes was something extraordinary. Today when tax rates are 30-35% it is not something great to be an honest taxpayer, but when we were asked to pay a tax of 97.75% and along with wealth tax liability many times the rate would be going, more than hundred per cent — income-tax and wealth tax together, it would be an extraordinary thing to comply with such tax laws. I never saw Shri Sanatbhai complaining against such high rates of taxes. In fact, he was so particular about tax payment that if a particular expenditure was for the purpose of profession was debatable he would just not claim such expenditure while computing his income.
One incident that I clearly remember, Shri Sanatbhai had impressed his annuity deposit with the characteristic of HUF. The issue was whether the provisions of S. 64(2) would be applicable. The Hon’ble Tribunal held that the provisions would not be applicable because the partition of Shri Sanatbhai (HUF) who was the only co-parcener in the HUF was not possible. Therefore, to determine his share or his children’s share for the purpose of S. 64(2) was not possible. Unfortunately the Department was not satisfied with the decision and took the matter to the High Court. Then Sanatbhai voluntarily offered that h e would be paying the tax as if provisions of S. 64(2) would be applicable if the Department withdrew the reference.
Punctuality
Shri Sanatbhai was always very particular about his timings. I do not remember he being late any time. If the Tribunal was to start at 11.15 a.m. he would always be present in the Tribunal at 10.45 a.m. Similarly, when there was a matter in the High Court which starts at 11.00 a.m. he would be present in the Court by 10.45 a.m. In the beginning I was finding it difficult to be in the Court or in the Tribunal before Shri Sanatbhai. Though he was time conscious, he was not perturbed by others not coming in time for their appointment with him.
The real integrity and character of a tax counsel is normally measured by its recognition by the department. The integrity of Sanatbhai was so much accepted by the department that many times the department relied on the opinion of Shri Sanatbhai for coming to a particular conclusion. The department was convinced that Sanatbhai would never give a convenient opinion to suit his client. Whatever opinion was given was with a firm conviction. The recognition by the department of the counsel’s integrity for a fair opinion is something rare and Sanatbhai had such a recognition.
ITAT has become a ‘Model Tribunal’ due to the stalwarts
Today, the Income-tax Tribunal has many good traditions. In fact, it is no mean achievement that the Income tax Tribunal is treated as a model Tribunal. It has a proper judicial approach for which it was constituted. The reason for the establishment and continuation of this tradition of the Income-tax Tribunal is mainly because of the great contribution made by persons like Shri Sanatbhai, Shri Palkhivala and Shri Kolah. The sheer personality and character of these persons was so great that it was bound to impress the persons before whom they would appear. Therefore, one has to give credit to the three stalwarts for establishing the ideal tradition not only in the Bar but on the Bench too.
It maybe added that today there is cordial relationship between the Bench and the Bar in the Tribunal which is something rare. This is also because of the noble tradition set by these three stalwarts.
On we, the tax practitioners lies the great burden of carrying on the great legacy which we were fortunate to inherit from these three great leaders of our bar. It is a much cherished legacy which if kept intact and followed, much of the ills of tax administration particularly on the Appellate side could be removed.
Let me add, let the blessings of these three undisputed outstanding leaders of our profession guide us on the right path and lead us to the path of ideal professionalism which they had intended us to achieve.
Dear Patil Saab,
It was very nice to see some write up from you after a very long time and as usual it has great substance for the community of tax professionals whether they are CAs or Advocates. It is as good as a saint’s life for a professional to lead. At times it does get on to our nerves but going by the path that our seniors like you have laid before us, we do bear all that. We often ask the question to ourselves ” what would our seniors have done in this situation?? “Invariably we end up helping out the client who has not paid our fees for last four years even though he would have gone a family holiday himself to Europe.”
Having worked with you in about a dozen cases at the ITAT and Mumbai High Court, I feel your approach to clients and CAs has been the same and fees was the last thing you ever mentioned during your conferences or meetings.
Thank you Sir for the wonderful journey through the principles of professionalism. I have personally learnt many things by interacting with you for a short period of time. This is just a brief revisionary paper for that experience.
Thanks once again.
Regards,
CA P P Jayaraman
Thane
Sir,
Really very nice memories
I was fortunate to have many occasions to have interaction both in his office as well as in our office and also in High Court and Tribunal while he was arguing the case, with him as a part of my official duties working with SARABHAIS ( He used to visit AHMEDABAD once in a month for consultations)
He was really just unique person
His ethics were of the highest level
I remember his Golden advice that
” ONE MUST AND SHOULD FOLLOW WHAT IS MORALLY RIGHT AND NOT NECESSARILY LEGALLY RIGHT ”
I really feel the pleasure of having the personal meeting having read the details
THE TITLE IS ABSOLUTELY MOST BEFITTING
” THE SAINT AMONGST THE PROFESSIONAL ”
M. P. JANI
B. Com, F. C. A.
Chartered Accountant
Mobile no
9998999050
Thanks
Advocate Sanat Mehta, Truly,
The Saint Among Professionals
you can say the Bestman is no more,Through knowledge of taxation,helping hand for juniors,if approached with any queries,every ready for prompt and correct Guidance. His Clients,Friends,and well wishers will always miss him forever.
My Dear friend Vijay Patil wrote an excellent article on Late Shri Sanat Mehta, a great gentleman and great lawyer. I also had the honour to be the junior of Sanatbhai. Let me state that my association with him changed my life. He was a man with Mida’s touch. When I joined him I was like the jungle boy, “SABOO” of old Hollywood fame. When I came out of his chamber, I was a more civilized person and a confident lawyer. Sanatbhai was a person to be known to be believed. Vijay has written an article from bottom of his heart. Vijay was the most favourite junior of Sanatbhai and was eminently suited to write this article. My hearty congratulations to Vijay.
J.P.SHAH
Senior Advocate, High Court of GujaratNeedless to say, I was burnt out the next morning. After staring at a computer screen for seven days in a row, my eyes felt like they were going to burst. It was a relief to go out to lunch and take a break from the office, but the major treat was eating with Julee and her husband! The three of us went out for ramen and talked about our writing lifestyles, both Julee’s as a journalist, and her husband’s and mine as aspiring authors. While I love writing for The Huffington Post, it was nice being able to talk about creative writing with a fellow science fiction fan.
The following day, I sat in on a phone interview with the singer, Santigold (Fun Fact: She went to Germantown Friends School; go Quakers!). After listening to her talk with Julee about her new makeup line, I was given the assignment to transcribe the conversation. Essentially, it took me the whole morning and part of the afternoon to listen to a 20 minute recording and to type up Santigold’s