N. A. Palkhivala
Saturday, October 17th, 2009
He made the world his stage and he strode upon it like some great Colossus
Nani Ardeshir Palkhivala
It is given to few to be considered a legend in their lifetime: Palkhivala’s greatness as an advocate can be attributed to an incredibly analytical mind, a prodigious memory and a lucidity that made the most complex argument simple to the meanest intelligence. Add to this a felicity of expression that elevated that argument to something that resembled an essay in classical prose and you have Nani Palkhivala.
To most practitioners of income-tax law, N. A. Palkhivala is best known as the author of the treatise “The law and practice of income-tax” which he wrote in collaboration with Jamshedji Kanga (“Kanga & Palkhivala”). A crisp commentary on the complicated subject, giving you almost predictively, a judgement on the very point you were looking for.
The treatise was written when Palkhivala was only 30 years old. That gives you an idea as to the genius of the man.
Another introduction to Palkhivala is through the judgements. Almost every important judgement on income-tax where the core principles have been laid has been argued by Nani Palhkivala. But it would be a mistake to think that his contribution was confined to income-tax law. His contribution to the development of constitutional law is also incredible with landmark cases like that of Bank Nationalization, Privy Purses, Golak Nath, Keshavanand Bharathi and Minerva Mills.
Palkhivala’s magic is best understood by looking at him from the perspective of other legends.