Chnp[cr I

Secrets q/ Palhllivala's Success

anabhoy Ardeshir Palkhivala
N rise as an advocate in livingarguablyhad the most meteoric
memory, Without a privileged
background, without a god-father in the
degree from Oxford or Cambridge orlegal profession, without a
any foreign university,
without being a barrister (as was fashionable at that time),
handicapped by a severe stammer in his childhood, Palkhivala
reached the very pinnacle of successin the legal professionin less
than twenty years.
What was the secret of his stupendous successat the Bar? What
makes one person reach unbelievablelevels of achievementin his
chosen field? Are there any lessons to be learnt from such success?Is
there a formula that can be replicated by anyone —like ingredients
of a recipe of a master chef that can be merely repeated? There is a
theory that success leaves clues. If a person has succeeded by doing
certain things, it is possible to do the same thing and achieve
similar, if not the same, success.
As we came to the end of preparingthe final chaptersof this
book, Malcolm Gladwell's Outliers — The Story of Successwas
published in late 2008. 1 Chapter Il of this remarkablebook dealt
with three questions: Is achievementthe result of innate talent?
What roles do hard work and preparation play? Does the particular
working environment play an important role? The answers
great
Gladwell gives us are truly astonishing and explain, to a
extent, Palkhivala's success.

The 10,000 hour rule

undertaken by an
Gladwell begins by referring to a study
Ericsson and his two
eminent psychologist, Prof. K. Anders Music in the early 1990s.
colleagues, at Berlin's Elite Academy of

best selling author of three other remarkablebooks:

l. Gladwell is an internationaland his latest offering 'What the Dog saw: And Other
'The Tipping Point', 'Blink',
'.
Adventures
 Nani Pa/k/7iva/a— 'l"heCourtroom Genius

The school's violinists were divided into three groups. The fir
group contained the very successful 'stars', those who had the
potential to becolne world class violinists. In the second
were those who were merely cgood', and in the last category
students who were unlikely to ever play professionallyand
intended to be music teachers in the public school system.
Prof Ericssonfound that all three groups had started playingat
the same age around five years old. All three groups playedfor
about the same time —about two to three hours per week till they
were eight. But then the differences began to emerge the best
studrnts simplypractised more than everyone else!By age twelve,the
first group was practising eight hours per week and reachedthirty
hours of practice per week by the time they were twenty —single_
mindedly and purposefully playing their 'instruments with the
intent to get better'. The study found that the top students had, by
the age of twenty, totalled 10,000 hours of practice, the second
group 8,000 hours and the last category 4,000 hours. (Amateur
violinists practised even less —just 2000 hours).
Prof. Ericsson repeated his study with pianists and got the same
results. Later, similar studies were made among music composers,
basketball players, fiction writers, ice-skaters and chess players.
Despite these diverse set of activities, in no area was world class
expertise acquired in lesser time. Mozart, arguably the greatest
musicalprodigy of all time, did not hit his stride until he had put
in 10,000 hours of practice. As Gladwell points out: 'Practiceis not
the thingyou do onceyou are good. It is the thing you do that makes
'
you good.
And music lovers will be delighted to know that the hugely
popular rock band, Beatles, achieved excellence in their field by
practisingseveralhours a day, particularly in Hamburg where they
played in night clubs between 1961 and 1964. The other rock
bands performed for considerably less time. The gruelling practice
put in by the Beatles made them 'sound like no one else'.
The 10,000-hour rule perhaps applies to Palkhivala as well.
Without question, he worked harder and with greater speed than
most of his contemporaries. 'You cannot imagine the speed with
which he worked', said his brother, Behram. After working till 9.30
in the evening,Palkhivala (and sometimes his brother) would start
workingon the income tax commentary at 10 p.m. and continue
till 2 a.m., day after day. 'In all his numerous visits to the Supreme
Court, he never went to the canteen or the Bar Associationeven
 Secrets ofl)a//ehiva/a
} Success
once, remembers Ravinder
Narain. During the
they worked together in the I long years that
ligh
seen Nani enter the Bar Association Court, Behram too had never
convened on rare occasions for except to attend meeting.s
specificpurposes.
Innate talent Palkbivala
undoubtedly had, but extraordinary
hard work was a greater factor that
the words of Gladwell: 'Achievement contributed to his success,In
is talent plus preparation. The
problemwith this view is that the closer
the careers of the gifted, the smaller the the psychologistslook at
role
play and the biggerthe rolepreparation seems innate talent seemsto
toplay'.
Stream of opportunities
The other factor that is responsiblefor
extraordinarysuccess,
accordingto Gladwell, is the 'stream of opportunities'
that
one's way. Very often being in the right place at the rightcomes
time
helps and makes all the differencebetweenmodest and outstanding
success.
The richest software billionaires —including Bill Gates and Steve
Jobs —were all born in the mid 1950sand joined collegeat the
startingpoint of the computer revolution.And fourteen of the
seventy-fiverichest men in all human history were born benveen
1830 and 1840 and were young entrepreneursin the 1860s and
1870s -—the period of the greatest economic transformation in
American history.
Palkhivala had his 'stream of opportunities' as well. First, he had
the good fortune of joining the chambers of Sir Jamshedji Kanga,
perhaps the busiest chamber at that time. Kanga had been the
Advocate-Generalof the State of Bombay for severalyears and, at
that time, the Commissioner of Income Tax was invariably
representedby the Advocate-Generalin the Bombay High Court.
After returning to private practice, Kanga was frequently briefed to
appear for income tax assessees. Palkhivala, who joined his
chambersin 1945, soon began to assist him in income tax cases
where his accounting knowledge was particularly useful. Several of
his other juniors became leading members of the Bar -- R.J. Kolah,
H.M. Seervai and F.S. Nariman, to name a few. Palkhivalawas
thus briefed frequently in income tax cases before the Bombay
High Court as well as the Income Tax Appellate Tribunal. No

2. A Senior Advocate of the Delhi High Court and former partner ofJ.B. Dadachanji
& Co. —the firm that briefed Palkhivala more than anybody else in New Delhi.

3
 I he Courtroom Genius
Nani Pa/khiva/a——
co encouragement and
othct chamber could have given hit" difference to the
support. A good senior can nuke all the career of a
young lawyer.
the Incornc Tax Appc112tc'l'tibunal had started
functioning in 1941, and the ntltnber of tax appeals increased
substantially. Palkhivala's knowledge of accountancy and quick
grasp helped enormously in gaining the confidence of chartered
accountants.As Kanga was busy in the High Court, Palkhivala
briefedfrequentlyto appear before the ITAT.
Thirdly,most constitutional and tax cases were heard by Chief
Justice Chagla, undoubtedly one of India's greatest judges. Chagla
had the habit of deliveringjudgments immediately after arguments
were concluded.Indeed, in his 18 year stint, he reserved judgments
only twice. His judgments were extremely readable and seldom
lengthy. Chagla was able to finish all tax references in 8 to 10 weeks,
thus leavingPalkhivalaample time to appear before the Supreme
Court, other High Courts and the Tribunals. The Bench of Chagla
and Tendolkar perhaps delivered more important judgments
on income tax than any other Bench of the High Court or
SupremeCourt.
Fourthly,the Industrial Tribunal also had an increasing workload
with the rise in trade union activities and consequent confrontation
with managements. Luckily, for Palkhivala, the Income Tax
AppellateTribunalworked only in the morning and the Industrial
Tribunalonly in the afternoon! After arguing the whole morning
beforethe Tax Tribunal, he would be off to the Industrial Tribunal
in the afternoon.
Fifthly,he had the advantage of setting up his practice in
Bombay (now Mumbai) which was growing at a rapid pace and
was soon to overtakeCalcutta as the commercial capital of India.
The earlydecadesof independence saw a rapid growth in industrial
and commercialactivitiesin Bombaywhich inevitablyled to tax
and commerciallitigation.
Sixthly,the Constitution came into force in 1950 just four years
after he commenced practice leading to a boom in writ petitions.
Palkhivala was briefed to appear in a large number of them
particularlyin casesrelating to requisition and evacuee property.
Lastly,there was also an increasing amount of work in the newly
formed Supreme Court which had outstanding judges like Chief
 Secrets of Palkhivala 'sSuccess

Justice Kania, B.K. Mukherjea, Vivian Bose,

M.C. Mahajan, Fatl
Ali and T.L. Venkatatama lyer.
palkhivala thus had his estreamof opportunities' and he took full
advantageof all of them. He was given all the ingredientsfor
remarkable success and, like a master chef, he turned himself into
one of the finest advocatesof all time. Behram remarked that Nani
would not only utilize opportunities that came his way but also
tnakeopportunities.When, early in his career, he realized that there
was no good book on income-tax,he set about writing one which
helpedpropel him to the front ranks of his profession.
Finally, what about 'luck'? It has been said that luck is the
intersectionof hard work and opportunity. By this definition,
Palkhivalawas very 'lucky' indeed.
Apart from the 'stream of opportunities', Palkhivalahad certain
outstanding qualities, both innate and cultivated, that were vital
ingredients of his phenomenal success.In several interviews, the
qualities that were repeatedly highlighted were as follows:
(i) Single minded determination to succeed: Palkhivala was
extremelydriven and ambitious and evenas a child, he would strive
to come first in every debate or elocutioncompetition.Behram
Palkhivalarecollects that he hated to come second. It was this drive
that enabled him to come First-classFirst in the First LL.B. (1943),
First-classFirst in the Second LL.B. (1944) and he passed the
Advocate (OS) examination with the highest marks in every
individual paper (1946).
(ii) Capacity for hard work: Dinesh Vyas remarked that
continuous hard work was Palkhivala's second nature. He just
seemed to have limitless inner energy to keep going. His
conferenceswith solicitors and advocateswould often continue till
midnight. Bansi Mehta, one of India's leading chartered
urgent
accountants, recalls that a party from Delhi required an the
opinion as certain amounts had to be paid to the Department
When he asked
very next day which was the last date for payment.
for an appointment, Palkhivalatold him to very come the next day.
urgent and the
Bansi Mehta explained that the matter was to pay the amount if
day
client had to go back to Delhi the next so. Since the matter could
Palkhivalafelt that it was advisableto do

counsel specializingin tax matters.

3. Palkhivala's junior and now a leading senior
of Kanga and Pallduvala's'Law and
Dinesh Vyas prepared the ninth edition
Practice of Income Tax'.

5
 Courtroom Genius
Nani Palkhit'a141--—The

postponed to thc next day, Palkhivala asked Bansi Mehta

not be his residence at 12.30 a.m. in the night,
and his client to cotne to
discussing thc tnattct, he agreed toe the proposal madc by
After few changes. I'he conference was over
Bansi Mehta and suggested a
1.00 a.m. and the client left for Delhi thc next day and paid the
at
amount as pct the opinion.
Ghulam Mohammed 4 had
In the mid-1960s, Bakshi filed before the Jammu
challengedhis detention in a writ petition
Government of that State was
and KashmirHigh Court. As the Ravinder Narain suggested
very keen to sustain the detention,
be settled by
that the counter affidavit of the Government
Palkhivala.There was only one day left for filing the counter.
Accordingly, Jaswant Singh5 and Ravinder Narain came to
Bombay. Due to his hectic schedule, Palkhivala gave them an
appointmentat 10.30 p.m. and the three worked till 4.30 a.m
and finalizedthe counter affidavit. Palkhivala drove his car and
dropped them at the hotel. Without any sleep, they directly went
to the airport and to Delhi. After having the counter affidavit
cyclostyled,RavinderNarain and Jaswant Singh flew to Jammu at
1.30 p.m and filed the counter at 4.00 p.m. —just half-an-hour
before the deadline.
Thrity Dollykooka, Palkhivala's secretary for several years,
recollectshis giving an urgent appointment at 3.30 a.m. at his
residence.This odd time was given because Palkhivala had to leave
for the airport at 4.00 a.m!
(iii) TimemanagementA major factor that led to his successwas
his obsessionwith time management.Vyas has not seen any other
man who valued the importance of time as much as Palkhivala did.
Wastingtime was a major crime. M.L. Bhakta, who had briefed
him in a number of cases, recollectsthat Palkhivala always came to
court just five minutes before his case was expected to be called out
or taken up. If the earlier case took more time than expected,he
would get visiblyannoyed and agitated, although he would not say
anything. Bhakta found him very tense if he was kept waiting.
RavinderNarain also revealsan interesting fact that showed his
obsessionin not wasting time. As soon as his case in the Supreme
Court was over, he would rush back to his hotel for the next

4. He was the Deputy Prime Minister of Jammu & Kashmir and became the Prime
Minister after the detention of Sheikh Abdullah in 1953.
5. An advocate, later became a judge of the Supreme Court of India.
6. A leading solicitor and partner of Kanga & Co.

6
 Secrets of
Palkhivala is Success
meeting or to prepare
mentioned that he for the next casc or
Bombay High courtnever spent time in the opinion. Behramalso
come back from or chatting Bar library at the
court and relax with friends. lie would never
returned to his chamber over a cup of tea. As
immediately start in the Bombay soon as he
working! Indeed, High Court, he would
affected his health in his inability to relax
later years. But the lesson may have
he took care not to to be learnt is that
waste even a few
(iv) Concentration: minutes.
M.R.
complete attention to the Pai noted that Paikhivalaalwaysgave
doing one thing at a time task at hand. He would
and alwaysfocuson
started a meeting, he avoided multitasking.Beforehe
would set aside all other
concentrate on the particular papers and only
concentrate and be completely topic for that meeting. His abilityto
truly remarkable. This focusedon the task at hand was
power, combined with a razor
intellect, enabled him to sharp
grasp and understand complex legal
problems in a very short time.
always be brief.
Consequently,his conferenceswould

(v) Speed reading: Palkhivala had

also mastered the art of-speed
reading. He would glance at a page from top to
sweep, grasping the contents therein. The essence bottom in one
of the casewould
then be retained in his photographicmemory. Palkhivala
that the powers of concentration, focusingand speed reading told Pai
could
be mastered by anyone.
(vi) Continuous self-improvement.Popat noted that Palkhivala
was very fond of reading Peter Drucker and was constantlyfinding
ways to improve the methods of his working.He believedin the
need for continuous self-improvement.
(vii) Clear strateg and persuasivestyle of advocacy:According to
Vyas, he laid great emphasis on having a clear and consistent
strategy in important cases. He would carefullyanalyze the facts,
compartmentalize the legal issuesand formulate his propositions.
Once this was done, he never omitted any point or argumentthat
was needed to be made. Harish Salve also recollects the great
amount of preparation that went into the LohiaMachines'case.
The next attribute is Palkhivala'sstyle of advocacy.He tried to
summarise his arguments into brief points. He often argued by

Craigie,Blunt & Caroe,

7. D.M. PO at, Senior Partner of Mulla & Mulla &
Bombay (Gumbai). 152 ITR308 : AIR 1985 SC 421 ;
8. LohiaMachines Ltd. v. Union oflndia, (1985) Salve.
(1985) 2 SCC 197 —interview with Harish N.

7
 Navi Palkhivala—--TheCourtroom Genius

giving cyamplcs as to what would happen if his point of viewwas

not accepted. Sinnilarly,he tried to show that the stand taken by the
other side "vould lead to unintended or absurd Consequences.
Palkhivala's style was persuasive and he almost never raised his
temper or interrupted the other side. He advised his juniors to
never lose their temper in court or offend the judge.
There have been other lawyers who were more learned in the law
but, according to Iqbal Chagla,9 Palkhivala was unsurpassablefor
sheer advocacy. His felicity of expression made dry legal arguments
very interesting and often left the judges spellbound.
(viii) No gossip:M.R. Pai travelled with Palkhivala all over India
for his Budget and other lectures. In an interview, Pai remarked
that two of the most unusual things about Palkhivala was that he
never indulged in gossip and he never criticised people behind
their back.
Fali Nariman remarked that great batsmen were of two kinds:
those belongingto the 'Hobbes class' and a very few belongingto
'the 'Bradman class'. By emulating Palkhivala's qualities and work
habits, most lawyers can reach the Hobbes class if they are
determined to do so. Perhaps, with exceptionalhard work, and a
bit of luck, one could even shatter the gravitational barrier and
enter the stratospheric level of the 'Bradman class'.
 Chapter

Extraordin C/lild arid

Lawyer Accident
The early years
anabhoy Ardershir Palkhivalawas born on
January 6, 1920,
N the second of three children. His surname, like many Parsi
surnames, was based on the business carried on by his ancestors.
The Palkhivalas manufactured palkhis or palanquins which were
carried by four servants. Wealthy businessmen and lævyerstravelled
in palkhis in the days before the motor-car. However, palkhis made
by them were of outstanding quality and there was a waiting list for
their products. With the popularity of horse-drawncarriages,the
manufacture of palkhis became unnecessary.
His parents, Ardeshir and Sheroo, were a devoted couple. His
father ran two laundries which were renowned for superb quality
and customer service. The family was not affluent but there was no
shortage of the basic necessities of life. His parents lavished
affection on the three children and all were equally devoted to both
of them. In interviews to various periodicals, Palkhivala often
became emotional when he spoke of his parents. As Behram
Palkhivala, his younger brother, said: 'From our parents, we learnt
lessons which no school, no college, no university could impart.
A
The children studied in school; they were educated at home'.and
Law
later edition of Palkhivala's classic commentary The parents
memory of his
Practice of Income Tax was dedicated to the
with these memorable words:
To the memory

my motherand father
the least begood,
'So now in the end, if this anyfire
if
if any deed be done,
the imperfectpage, the praise be thine,
burn in

Palkhivala:A life, pp. 28-31.

l. M. V. Kamath, Nani
 Nani Palkhiva/a— I 'be CoupfroomGenius

Palkhivala was a studious c.hil(l who loved reading more than

anything CISC,Ile did extrctncly well in his school examinations and
was R diligent, student. Apart from studies, he was
good in tnusic—playingthc violin and the piano, palrnistry
photography, skctching, painting and carpentry but he never
pursued these hobbies aficr college. Bchrarn Palkhivala recollects
that he had a good scnse of and sometimes played practical
jokes.He was hopeless in sports but liked the game of cricket. With
the enormouspressureon his tinme,he seldom witnessed a cricket
match. Behram reniembcrsthat, even in his early years, Palkhivala
was an extraordinarychild and was conscious that he was 'born
with a mission'. He was obsessed with time; always engaged in
some work and always in a hurry.
A voraciousreader from his childhood, Palkhivala invested all
his savingsin buying second hand books. Popular Publications had
a book shop on Grant Road in Bombay and Shri Bhatkal, the
proprietor,allowedhim to use the bookshop late into the evening.
Palkhivala would spend hours reading the latest arrivals in
biography,history and literature. Little wonder that he developed
an abiding love for literature and wanted to be a teacher in English.
Palkhivala'sstammerhas often been commented upon. A man
who kept 100,000 people spell-bound at a cricket stadium,
as a child, struggle to say even a few words. Behram would,
recollects his
elder brother's bad stammer —getting stuck with words
to completea sentence.It was a terrible sight. His and unable
run on the beach with an almond under his tongue. father made him
took the cue from Demostheneswho placed Perhaps,he
and practiced shouting at the waves pebbles in his mouth
to clear his stammer.
(Incidentally,Palkhivalaadmired Winston
a stutter). Despite his stammer, Churchill who also had
debatesand elocution contests. He Palkhivala took part in several
was
handicapand it is tempting to speculatedetermined to get over this
such a great speaker if he did that he may not have been
achievementshave often come not have the stammer. Great
Insurmountableodds, His love from men driven to overcome
and extensivereading of the classics,
biographiesand history proved
which he frequently won. useful in debates and elocutions
remaineddevotedto his brother It was a happy childhood and he
their affectionon him. and sister,They, in turn, lavished
Palkhivalastudied at the
exists and was later taken Master's Tutorial High School——it still
over by a Sindhi trust. Apart from school
subjects, Palkhivala attended
accounting classes conducted by

10
 Extraordinary Child and
Imtvyer byAccident
principal Banaji. This kind Principal
was so impressed with
palkhivala's sincerity that he did not charge
anything for these
classes. This knowlcd e of accounting was invaluable
income-tax cases. palklivala finished his
in arguing
matriculation examination
in 1936, getting the highest marks in English. It is interesting to
note that in 1937 he passed the first year arts exam with highest
marks in Persian!

'My son you are cut out for law'

Palkhivala's debating skills and clear thinking led his father to
frequently advise him to become a lawyer. He said My son—youare
cut out for law—becomea lawyer'. But Palkhivalawanted to be a
lecturer in English and did not follow his father's suggestion.And
how right his father was!
After completing his matriculation, Palkhivala joined the
St. Xavier's College in 1940, and completedhis B.A. with Honours
in English literature. His future wife, Nargesh, had also joined the
same college to pursue a degree in mathematics. R.S. Gae, the
former Law Secretary of the Government of India, and now a
sprightly nonagenarian, was a lecturer in mathematics and taught
Nargesh. He recollects that the students were friends. After his
B.A., Palkhivala's ambition was to become a lecturer in a local
college. But he was not selected. A lady candidate was selected
because she had prior teaching experience.This was perhaps the
first major twist of fate that was to have a decisiveimpact on his
continued
career. This episode has often been recounted; Palkhivala
her for lunch
to be in touch with this lady lecturer and even invited
in later years.
went on to do his M.A. in English literature.Even at
He then
time, he did not pursue a career in law although he could have
this examination.Thus, two
taken up law immediatelyafter the B.A.
M.A. degree.
more years were spent in getting his
Palkhivala to become a member of the Indian
Nargesh wanted ultimate dream for many young
Civil Service (ICS). This was the
The ICS entrance examinationwas held in
Indians at that time. broke out that year resultingin
New Delhi but a severe epidemic
were extremely worried and requested
several deaths. His parents devoted son, did not
Palkhivala, as a
him not to go to Delhi. the last date was over. By another
submit his application form and
have seemed cruel at the time, the
of fate, which must the examination would be held at
Government later declared that

11
 Courtroom Genius
Nani Pall'/livala—

bccausc oc thc cpidcniic. By this tirnc, it was too late to

Bombay and Palkhivala never attempted the
application forni
submit the
cxamination again.
to become an Etlglish lecturer and
Havingfailedin his
"Tite the ICS exam, Palkhivala finally took up law and joined
to in 1942. At last, he paid heed to his
the Government Law College
father'sadvice.It is supremely ironical that the India's greatest
becameone by accident. If he had become an English
lecturer,he may have retired as a Vice-Chancellor. As an ICS
Officer,he would have eventually retired as a Secretary to the
Government.
It wasas if some unseen hand thwarted his attempts at other
careersand gently steered him to the legal profession. His father's
wordswere indeed prophetic. For a man obsessed with time,
Palkhivalalost two precious years of practice. Looking back,
Palkhivalaseemedgenetically coded to be an outstanding læö/yer.
Pa-Ikhivala
joined the Government Law College at Mumbai in
1942.He stood first in the First and Second LL.B. examinations
1943and 1944.At that time, lawyerswho wanted in
the original side had to pass the to practice on
difficult 'Advocate (OS)'
examination.Pal.khivala, true to form, not only stood first in this
exambut securedthe highest
marks in everyindividual paper in this
examination! It is unlikelythat this feat
event, it cannot be bettered, will be equaled; in any
 Chnptcr

Meteoric Rise to Legal Stardom

fter a brilliant academic record at the Jaw college, Palkhivala
joined the chambers of Sir Jamshedji Kanga in J 944. Kanga
was the leader of the Bombay Bar and had been the Advocate-
General of Bombay from 1922 to 1935. He was also a judge of the
BombayHigh Court for one year between 1921-1922.1At that
time, the person who held the post of Advocate-Generalwas truly
the leader of the Bar and, apart from judgeship, this was considered
the zenith in any lawyer's career. Like so many constitutional
offices,this office has also been devalued and appointments are
often made on purely political considerations.Merit and ability
have now become optional accessories.
No other lawyer in living memory had as rapid a rise in the legal
professionas Palkhivala.The meteoric rise of Palkhivala is even
more remarkablein the backgroundof the galaxy of seniors who
practisedin the BombayHigh Court in 1944. At that time, the
leadersof the Bar were M.C. Setalvad, C.K. Daphtary, M.P. Amin
and M.V. Desai to name a few. Sir Jamshedji Kanga was of course
the tallestleader of the Bar but he had substantiallyreduced his
practice by then.
Kanga's chamber had a formidable team of talented counsel.
The seniormost lawyer working with Kanga was R.J. Kolah who
was himself a leading practitioner at the tax Bar. Among other
lawyerswere Marzban Mistry (the senior of F.S. Nariman), Jal
Vimadalaland K.H. Bhabha and the great H.M. Seervai. In 1946,
these lawyers already had a large practice. For most lawyers, it takes
a decade to get going. Nariman recollects that within a span of two
Years,Palkhivalahad picked up an enormous amount of work and
there was no important matter in the Bombay High Court in
which he was not briefed.

l. Under Article220 of the Constitution,any person who has been a

permanentjudge of a particularHigh Court cannot practice in that
court. This prohibition did not existearlierand Kanga could revert to the
Bar after being a judge for a year.
 Courtroom Genius
Nani

brief cntnßtcd to hill) by Rustom Gagrat fotinder

His first Company, a Icading of solicitors. Ile expe( ted
of Gagrat and about a wcck to finish the plaint as the case
Palkhivalato take
To his surprisc, Palkhivala drafted the plaint
quire complicated.
Gagrat was deeply itn 'rcsscd with the speed
within two days. been the experience of
Palkhivala's work. This rnust
qualityof
solicitorsas His brilliant scholastic record must have
other confidence of solicitors.
alsohelped in gaining the
one particular case that was a
Behram Palkhivala recollects ,
One Abdul Ismail was the tenant
turningcoint in Palkhivala'slife. at Warden Road in
on the hrst floor of the Paradise Building
Bombay.His landlordwasMr. N.B. Vakil. In January 1948, Ismail
assignedhis tenancyto KhushaldasAdvani and his two relatives. All
threeassigneeswererefugeesfrom Sindh and they took possession
in February1948. Three weeks later, P.V. Rao, Secretary to the
Government of Bombay, Health and Local Government
Departmentsignedan order requisitioning this flat. The official
orderwasissuedin the name of the Governor of Bombay. This flat
was allotted to another refugee from Sindh. At that time, the
Constitutionof India had not come into force and Advani filed a
petitionfor a writ of certiorariunder Section 45 of the Specific
ReliefAct, 1877.2 The case was posted before Justice N.H.
Bhagwati,the father of the former Chief Justice P.N. Bhagwati.
RJ- Kolah,assistedby Palkhivala, appeared for Advani
and M.P.
Amin, as Advocate-General, appeared for the Government of
Bombay.3 RJ. Kolah and the
Advocate-General concluded their
argumentson a particularday and the judge posted the
nat day for Kolah's rejoinder. case on the

Unfortunately, Kolahwas
and he askedPaikhivala held up in another case the next day
This wasthe moment
to complete the arguments
of in rejoinder.
of it, One of the opportunity and Palkhivala made the most
writ of certioraricontroversialquestions in this case was
would lie against whether a
the Provincial Government.

2. The relevant
part ofSection
'Any of the High 45 reads as
follows:
Bombaymay courts of Judicature
forborne,within an order requiring at Fort William, Madras
and
by any person the local limits of its any specific act to be done or
holding a public ordinary original
3. The State office, whether civil jurisdiction,
any
of MalarrashY corporationor of a permanent or a
states'Reorganisationtra was later inferior Court
Act, 1956. formed on May l, of Judicature.
1960 under the
 Meteoric Rise to Legal Stardom

Three judgments of the Madras High Court and one of the

Calcutta High Court had taken the view that a writ of certiorari
would not lie against the Provincial Government.
Palkhivala did not sleep that night as he had the formidable task
of arguing that four decisions of the Madras High Court and
Calcutta High Court did not represent the correct view. Palkhivala
urged new points which are normally not permissible in a rejoinder.
N4.P.Amin was gracious enough not to object to Palkhivala's
raising new points but he requested Justice Bhagwati that he should
have the right of surrejoinder. Palkhivalabegan his arguments and
continued for the day. Dhan Palkhivala (Behram Palkhivala's wife)
was a student of the law college at that time. Word spread that
young Palkhivala was arguing an important case before Justice
Bhagwati.She and other students all rushed to the Bombay High
Court to listen to him. It was a scintillating performance and
Palkhivalaultimately persuaded the judge to take a contrary view.
For a two-year old lawyer, this was a stupendous feat. M.P. Amin
must also be complemented for allowingPalkhivalato raise new
points in rejoinder.
Division
The judgment was taken in appeal and heard b a view of
Bench of Chief Justice Chagla and Justice Tendolkar. The
against the
Justice Bhagwati that a writ of certiorariwould lie of Justice
Provincial Government was upheld although the order
rati on certain other issues was reversed.
Bhagvv
Palkhivalawould
There is no doubt that even without this case, the equivalent of
Advani was
have made good at the Bar. But Rao v, trajectory into the
rocket that quickly put him on a
a booster
stratosphere.
that Kanga's chamber was crowded with
Nariman recollects the other juniors (who
Kanga had a large table and
severaljuniors. had one table each. Soon
included Kolah, Mistry and Seervai)
also had a table with only one chair. He got so busy that
Palkhivala
had conferences in his car as there was simply no
he frequently
room in the chamber.

ofStateforIndia, AIR 1930 Mad 896 : (1931)

4. Venkataratnam v. Secretary
Thyagarajan v. Government ofMadras, AIR 1939 Mad 940 .
53 ILR 979;
2 MLJ 801; Kandaswami v. ProvinceofMadras,
(1940) ILR 204 : (1939)
443 (1948) ILR 283 ..(1947) 2 MLJ 146.
AIR 1947 Mad 766.
5. In Re Banwari1a1R0, 48 cwN
Advani, AIR 1949 Bom 277 : (1949) 51 Bom
Khusha S.
 Nani Palkhivala--—TheCourtroom Genius

Justice Y.YLChandrachud, the former Chief Justice of India,

also had a rapid rise at the Bar. Chandrachud was one year senior to
Palkhivala and had also stood first in the first and second year LL.B
examinations. He rernctnbcns Palkhivala as a young lawyer who
would not even wastc a single niinute and they would frequently
meet in the library. One day there was an advertisementon the
notice board inviting applications for the posts of art-time
lecturers in the Governnrnt Law College, Chandrac ud told
Palkhivalathat both of them should apply for this post. Palkhivala
was skepticalbut Chandrachudtold hilli that they had nothing to
lose. At that time, to be appointed a part-time lecturer was a
feather in the cap of any lawyer. The system of appointing
practisinglayyers as part-time lecturerswas a wonderful idea and
enabled several leading lawyers to teach students. Unfortunately,
this was discontinued and the new rules now require lecturers to
have at least a Nfasters' degree before they can be part of the faculty.
The loss to students has been very heavy.
Chief Justice Chagla selected both of them and they started
teachingin the law college.Both had a number of students who
went on to becomeleaders of the Bar —Nariman, Sorabjee,Ashok
Desai and Anil Divan, to name a few. D.M. Popat, a leading
solicitor, was also his student. The lectures by Chandrachud and
Palkhivalawere very popular. Due to his court work, Palkhivala
would be frequentlylate for class but the students would wait.
Palkhivalacontinued as a lecturer from 1949 till 1952. According
to Popat, Chandrachudwas the better lecturer becausehis lectures
muld followed even by the averagestudent. Chandrachud also
made his classesmore interesting becausehe would explain legal
mncepts with interesting anecdotes and examples. Palkhivala was
also offered the post of the Principal of the Government Law
College which had an attractive salary of Rs. 1,500/- per month.
This offer was made soon after he started practice, but he declined.

7. Interview with lateJustice Y. V. Chandrachud.

8. FS Nariman was the Additional Solicitor-Generalof India during
1972-75, He resi in J975 in the wake of the Emergency. Soli
Sorabjee and Asho Desai both held the post of Attorney-General.Anil
Divan is also a leading member of the Supreme Court Bar and had
doseJy worked with Palkhivala in the Kesavananda Bharati case. Sorabjee
assisted PalkhivaJa in a number of important cases,including Kesavananda
Bharati. Nariman worked with Palkhjvalain the GolakNath case.
D,M, Popat is the Senior Partner of Mulla & Mulla Craigie, Blunt &
9.
Caroe. He has also worked with Palld)ivalain a number of cases.

16
 Meteoric Rise to
Legal Stardom
From 1953, Palkhivala's name
reports. From the age of 33, is regularlymentioned in the law
SupremeCourt on his own and Pallchivalaregularlyappcarcd in the
again was remarkable particularlywithout briefingany senior. PIT)is
at a tirne when the Supreme
Court had a galaxy of outstanding judges
comprised of great advocates like M.C. and the Bar at Delhi also
General), C.R. Daphtaty (the first Setalvad (the first Attorney-
Solicitor-General)G.S. Pathak,
N.C. Chatterjee, and P.R. Das to name a few.
In 1957, at the age of 37, Palkhivalawas
also
time member of the Law Commission at appointed a part-
Chairman, M.C. Setalvad. the behest of its
Another important factor that helped in the meteoric rise
of
Palkhivalawas the formation of the Income Tax AppellateTribunal
(ITAT), a few years earlier, in 1941. Even at that time tax laws
were hideously complicated. It was the convention that the
Advocate-Generalof the Provincewould appear in the High Court
for the Commissioner of Income Tax (Revenue)and Kanga, as
Advocate-General for 13 years, had appeared in numerous tax
references.After he stepped down, he continued to be briefed in
severalincome tax references for the assessees.(Incidentally, M.C.
Setalvad, as Advocate-General of Bombay, also appeared in
numerous cases for the Revenue). After 1946, the number of
income tax cases before the Tribunal began to increase.
Palkhivala had started to appear as Kanga's junior in the High
Court. As the great man could not appear often in the Tribunal, it
was but natural that solicitors started briefing Palkhivalain several
appeals before that forum. Several of his colleaguesand juniors
mention that Palkhivala appeared in countless cases before the
Tribunal. In his career, he perhaps did more cases before the ITAT
than in the High Courts and the Supreme Court combined!
When asked how Palkhivala could combine work in the High
Court and the Tribunal, Behram points out that income-tax
referenceswere heard by a Bench headed by Chief Justice Chagla
and Justice Tendolkar or the Chief Justice and another uisne
judge. In those days, the Bench would quickly dispose of tPhetax
caseswithin a few weeks and several months would be available to
tax lawyers to appear before the Tribunal, This enabled Palkhivala
to appear before the Tribunal more often.
Palkhivala, with his analytical ability, was able to handle the
intricacies of tax laws. He was undoubtedly helped by his
Banaji. Finally, his
knowledge of accounting learnt from Principal
 Nani Pa/khiva/a——
The Courtroom Genius

dominant place on the tax «i(lcwac a«surcd by his treatise, 7b

Practice Tav whicli Chief Justice Chagla
called Book'
Within thrcc ycats at thc Bat, Palkhivala Lad an annual income
ofRs. (40,000,the equivalent of tnorc than Its, 5() lakliS today.
SupremeCourt has notcd that rent of Rs. 12/- per rnonth in
mould bc equivalent to Rs. 8()()/- per tnonth in 1996. Between
1040and 1096, the wholcsalc pricc index Lad risen 66 tirnes. Silver
costingRs. 52 per kg in 1940, was Rs. 7,000 per kg on December
31, 1006.'0 Today, it is alrnost Rs. 3(),000 per kg. The Staggering
successPalkhivalahad at the Bar can be reckoned from the fact
that
withinsevenyears of joining the Bar, he purchased a large flat
about 5,000 sq.ft. at Commonwealth Building on the plush of
Drive.He continuedto live there till the end of his life Marine
refusedthe allotment of a flat by the Tatas several times.
and even
Very,veryfew lawyers can boast of such rapid success
unlikelyto be repeated in the years ahead. which is
Setalvad,
Attorney-General and still the epitome of professional the first
joinedthe Bar in 1911 and till 1918 had rectitude,
In his superb autobiography, his very little work in court.
one gold mohar- which was total earnings in 1913 is shown
equal to Rs. 15/-! After 1918, as
hispracticepicked up, and however,
by 1930, he had a very large
In fine, Palkhivala'spractice practice.
successfully had truly a meteoric rise.
exploited every opportunity He
reached the top in a that came his way and
involvement with the very short time. With his
Tata group increasing
apperancesbecameless of companies, his court
appearin landmark frequent after the 1970s but he
he was more cases. In his later years, continued
interested in causes Palkhivala remarked
than
in cases.
 Constitutional Law
(i) The cases: An
casc Journey.
Sajjan Singh v. Missed:
(ii) The Casc State of Rajasthan
that Changed
Constitutional the
Nath v. State ofLandscape:IC GolaL
Punjab
(iii) The Bank
Nationalisation case:A
Turning Poind in the
Fundamental Rights Interpretation of
(iv) The Privy Purses
Case: A
Constitutional Betrayal
(v) Newsprint Control
or Newspaper
Control?: Bennett Colemanv.
Union of
India
(vi) Kesavananda Bharati and
Fundamental
Rights: The Saving of India's
Constitution
(vii) The Clumsy Attempt to Review
Kesavananda Bharati
(viii) St. Xavier's Case: Protecting Minority
Rights
(ix) The Habeas Corpus Case: Palkhivala's
Critical Absence
(x) The Minerva Mills Case: Challenging a
Constitutional Outrage
(xi) The Mandal Case: Legitimising
Caste-Based Reservations
Ivan' 1 e courzroom (-renzus

(xii) The Election Commission Case:

Defending the Integrity and Role
of the CEC
Income Tax Matters
Indirect Taxes
Labour Cases
RepresentingIndia: International Cases
 Appendix Ill

Letters to Mrs. Gandhi iri June, 1975

November, 1975

Friday, 27th June 1975

My dear Prime Minister,
I spoke to Mr. Gokhale, the Law Minister, yesterday at 1 0' clock, requesting
him to convey to you that, with great regret, J had decided to withdraw from the
Appeal in view of the developments in the morning. I would have normally called
upon you personallyand explainedthe position, but in the circumstancesof
yesterday,it did not seem feasible.Then I again spoke to Mr. Gokhale twice in the
afternoon and I do hope you got the messagebefore it was releasedto the
Press at about 6 p.m. yesterday.I was very anxious that you should know about it
from me first.
The statement I releasedto the Presswas the following:
'While I adhereto my viewsregardingthe legal merits of the Prime
Minister's Appeal against the Allahabad High Court's Judgment in the
Election Petition against her, the measurestaken by the Government this
morning are such that, consistentlywith my lifelong convictions and the
values I cherish, I have requested the Law Minister to convey to the Prime
Minister my decision to withdraw as Counsel from the Appeal.'
Unfortunately, pre-censorship did not permit even this perfectly innocuous
statement to be printed!
A letter does not seem a satisfactorymode of communication on a matter like
this. I do hope I shall have the opportunity of meeting you at an early date.
With warm regards,
Yours sincerely,
Sd./- N.A. Palkhivala
Mrs. Indira Gandhi,
Prime Minister of India,
New Delhi.
An Attempt to Review the KesavanandaBharati Case
This is what Palkhivalawrote to Prime Minister Indira Gandhi. The letter is
dated 9 November, 1975:
My dear Indiraji,
I am personally very happy that the litigation regarding your election is at long
last over. There has never been any doubt in my mind that the judgment of the

l. There is no record of Palkhivala having met Mrs. Gandhi after writing this letter.

399
 Courtroom Genius
Nani
was erroneous on facts and in law and
AllahabadHigh Court regardless of the subsequent amendment,
the Representation of the peoples Act.
Constitution and to
sincerest felicitations. which 1 have been thinking for some time.
matter about
There is onc "tant to do so till the Supreme Court's verdictinof
to you but 1 did not It is about the application tnade by the government
pronounced. the Bank Nationalisation case, and the R
reconsider held that Parliament in efava'10%d
Supremecourt to the Supreme Court
Bharati case, in which alter or destroy the basic structure of the Constitution
exerciseof
amendingpowercannot Nationalisation case, because
nothing to say about the Bank the
1 Subsequent amendments of the Constitution have su
is purelv academic.most of the laws passed before the amendments have
that judgment and to prevent the ratio of the Bank Nationalisation case pot
in the Ninth Schedule bein
applied to them.
and perturbed by the government'sattempt
However,I am most distressed case overruled. May I earnestly to
Kesavananda's requestyouto
get the judgment in
consider the following points:
already upheld the amendments whichhave
(l) The Supreme Court has property. Further, the court has also upheldthe
virtuallyabrogatedthe right to
if any central or state law is intendedto give
validityof Article31C under which
effectto the economicpolicies of the state, not only would the right to propertybe
altogethernon-existentbut even the basic human freedoms includingequality
beforethe law, freedomof speech and expression, the rights to form associations
and to move throughout the territory of India, also stand abrogated. The optimum
latitude of action is thus already assured to the government.
(2) If Parliamentis given an unlimited power of amending the Constitution,
the high degreeof probability is that the basic structure of the Constitution which
postulatesa free democracyand the unity and integrity of the country willvanish
within a fewyears.Afier you, who will be able to hold the entire country together?
The States will fight for greater autonomy than is desirable. It is, to my mind,
inconceivablethat freedom and the unity of the county can survive for longafter
Parliament'ssupremacyover the Constitution is established.
(3) The basic structure of the Constitution is the real safeguard of the
minorities.They are bound to feel grave apprehension at the prospectof the
structure being held alterable. How many of your successors will share yourown
exemplarynon-communal outlook?
(4) The happenings in Bangladesh show how thin is the veneer of civilized
'01iticalbehavior. With limitless amending power, the rule of law will itself
lisappearin the foreseeablefuture.
(5) What the country needs stabilityand the
today more than anything else is
ealingof wounds. Both would ruling
suffer a severe setback if the most important
nderour Constitution is
attempted to be unsettled.
(6) Jammu and Kashmir, according to
formation,goingto oppose Tamil Nadu and Gujarat are,
the attempt to arm Parliament with absolutepower•
Congress rule; the leaders because
of almost all states would adopt the same attitude,
veryexistenceof the
statesand their powers would be in jeopardy• the
(7) India, Pakistan, about
Burma and Ceylon got their independence at The
tame,and of these
countries. India is the only one with oolitical stability
 Letters to Mrs. Gandhi
in June, 1975
&November, 1975
greatestcredit for this achievement is
due, apart from
ofyour father and yourself, to the basic the
structure of our outstandingpersonality
(8) Your own case has been Constitution.
argued in the Supreme
's case represents the law court on the basisthat
of the land. It would
three days of the historic judgment look strange that within
in your favour, the
whether that very case should be overruled. court should consider
(9) Kesavananda's case occupied
the court for five months
was delivered only two and a half and the
years ago. There are, and can judgment
arguments. Nothing has happened in be, no
between except the resignationof thenew
and the appointment of new judges. What old
after we start the sorry precedent of would be the future of jurisprudence
seeking to unsettle the most momentousof
rulings at brief intervals?
I beseech you, dear Indiraji, to consider the
consequencesof seekingto have
the judgment in Kesavananda 's case overruled. We have
reached a historic moment
when two roads diverge in the woods and your own decisionat this juncture
can
have an imponderable impact for the good of the country.
Please forgive me for inflictingthis long letteron you. I would not have done
so but for my conviction that you alwayshave an open mind and that your
decision can save the Constitution, ensure the onward march of the nation on our
chosen path, prevent several months of waste of the court's time and avoid the
state of uncertainty and misgivings which is such an unfailing solvent of progress.
The hearing in the Supreme Court on the correctnessof Kesavananda's case
begins tomorrow. It need not continue unlessthe governmentwants it to. Believe
me, my respectful appeal to you is not made out of any lack of confidencein the
case for holding Parliament's amending power to be limited, but it is based upon
part to withdraw the state's plea
my belief that it would be a great gesture on your
happy to call upon you if you so desire.
for unsettling the law. I shall be very
With warm regards, Yourssincerely,
Sd./- N.A. Palkhivala