Mr. S. Sridhar
Immediate Past President
Revenue Bar Association, Chennai
Dear Esteemed Members,
It gives me immense pleasure to pen a few words for this special/ first edition of the Revenue Bar Association Journal. This publication stands as a testament to the intellectual vibrancy, professional excellence, and collective strength of our Association.
Having had the privilege of serving as the President of this Association, I remain deeply grateful for the trust and confidence reposed in me by the members. My tenure was enriched by the unwavering support of my fellow of office-bearers, the wisdom of our seniors, and the enthusiastic participation of our younger colleagues. Together, we navigated challenges, celebrated milestones, and worked towards preserving the independence, dignity, and decorum of the Bar.
The RBA has always held a unique place in the legal fraternity, particularly in the domain of taxation and revenue laws. As we continue to evolve in a rapidly changing legal and economic environment, the need for professional collaboration, continued learning, and ethical advocacy becomes ever more critical. Our journal plays an instrumental role in fulfilling these objectives by serving as a platform for the dissemination of knowledge, analysis of landmark judgments, and engagement with emerging legal trends.
I take this opportunity to extend my best wishes to the current leadership of the Association. May they lead with vision, integrity, and an abiding commitment to the cause of justice. To all our members – past, present, and future – I encourage you to remain engaged, to share your wisdom, and to uphold the finest traditions of the Bar. Let us continue to stand
united in purpose and steadfast in principle.
Mr. Arvind P Datar,
Senior Advocate
Past President of Revenue Bar Association
This is indeed a welcome initiative by the Revenue Bar Association. They have rightly decided to publish a newsletter which covers not only direct and indirect taxation, but other subjects such as PMLA and other laws that are of interest to tax practitioners. I am also glad that newsletter will cover articles on advocacy and other aspects that will help younger members on their professional journey. I wish RBA all success and look forward to reading Lex Fiscale every month
Mr. T N Seetharaman,
Advocate
Past President of Revenue Bar Association
I am indeed happy to learn of RBA’s proposal to publish a Quarterly Journal containing articles on Income Tax and GST in print version. Coming as it does on the advent of the Income Tax Act, 2025 and the proposed reforms in GST I have no doubt that “Lex Fiscale – by RBA” will be immensely useful to RBA Members and other readers. As a student of Direct Taxes for over 50 years I welcome the publication.
Mr. V.S.Jayakumar,
Senior Advocate
Past President of Revenue Bar Association, Chennai
The flight of RBA quarterly journal is ready for departure. All contributors have boarded the flight and seat belts are on. The Captain D Anand announces the welcome text and the beginning of the journey into the flight of fantasy. He called the old Soldier, viz., the humble self, to give my observations on this interesting Journey. The spectrum of topic covered gives an in-depth analysis of the subject dealt with by each writer. Each one of them has covered all facets of the topics chosen by them. Kudos to all.
The young turks of RBA are the pillars of the future and they have demonstrated their brilliance and the very laudable efforts taken by each one of them proves beyond doubt, reasonable belief that their resounding knowledge has escaped our assessment / attention all these days.
Time has come now to recognize the “information” gathered about the authors and to put to public domain faceless so that a reality check can prove that I have made a proper assessment of their laudable efforts.
Mrs. Pushya Sitaraman,
Senior Advocate
Past President of Revenue Bar Association, Chennai
Hearty Congratulations on this wonderful initiative to bring out a law journal by Revenue Bar Association. I absolutely love the name – sounds so erudite!! The
articles in the First Edition are really astonishing. I am amazed at the depth of knowledge, research and industry of the new gen Revenue Bar members. The editors have done great work in segmenting the format and collecting topics of interest and relevance. It is a great idea to have a series of “Lectures” on Customs & International Taxation. There is a big challenge ahead of you in continuing to collect quality articles and publishing the Journal with regular Periodicity. Wish the RBA, especially the editors & the young authors all the very best!
Mr. P H Arvindh Pandian,
Senior Advocate
Past President of Revenue Bar Association, Chennai
The Revenue Bar Association (RBA, Chennai) is one of the country’s premier bar associations that has stood for the growth and sustenance of tax practice by advocates. Founded by stalwarts in 1963, the Association has inherited a legacy of professionalism and erudition in the development of tax practice. As one of the past presidents of this prestigious association, it is a matter of happiness for me that the association has decided to launch a quarterly journal that commemorates the rich history of our Bar by promoting the march of law, a cause with which the founders of this association strongly identified themselves. In its more than 60 illustrious years of existence, the RBA has conducted and witnessed a plethora of programmes, lectures, seminars and monthly study circle meetings that have distinguished and enriched the knowledge corpus of this association.
I recall that even during my years as its President, there was a felt need for the RBA to encourage the updating of legal learning amongst advocates in terms of contributions in the form of articles and essays that are to be brought out on a regular basis. To that end, I extend my best wishes to the current office bearers of the RBA and the Editorial Board of the Journal for their enormous effort in making this initiative a great success.
G. Baskar, Advocate
Past President
Revenue Bar Association
My dear colleagues and young friends at the Bar,
It fills my heart with quiet joy and deep contentment to offer a few words in the pages of this inaugural edition of Lex Fiscale. This publication is not merely a collection of legal thoughts, but a testament to the enduring spirit, intellectual vigour, and institutional legacy that defines the RBA.
Having had the honour of serving as President of this Association, I have witnessed first-hand the relentless commitment of our members to uphold the highest standards of tax jurisprudence. It is this very spirit that Lex Fiscale seeks to capture, a spirit that is both scholarly and service-oriented, rooted in precedent yet ever-evolving with the times.
The RBA has always been more than a professional collective, it is a crucible where mentorship, camaraderie, and academic pursuit converge. Through decades of Study Circle Meetings, seminars, and Conferences, we have nurtured a generation of tax professionals who are not only skilled advocates but also guardians of fairness in fiscal interpretation.
In Lex Fiscale, I see the evolution of that tradition. I see a platform where the sharpest minds will challenge settled notions, question evolving doctrines, and contribute thoughtfully to the legal discourse. I commend the editorial team for curating a journal that reflects both intellectual depth and practical relevance, and a mirror to the vibrant diversity of thought within our Association.
To the younger members of the Bar: let this journal be your guidepost. Read it not just for knowledge, but for perspective. Engage with it critically, contribute to it fearlessly, and allow it to be the forum where your ideas find voice and form.
As a past president, my heart swells with pride at how far we have come, from modest beginnings to a thriving forum that now presents Lex Fiscale to the world. May this journal endure as a beacon of clarity in the often complex world of taxation, and may the Revenue Bar continue to lead with integrity, insight, and inspiration.
Mr. K. Vaitheeswaran,
Advocate
Past President of Revenue Bar Association
Dear Esteemed Members,
Revenue Bar Association has always been at the forefront when it comes to dissemination of knowledge to the members of tax bar. It is wonderful to see the RBA Journal in the new avatar Lex Fiscale. Our members have always given importance to in depth research and have contributed scholarly articles on tax related matters in both print and digital media. It is wonderful to see both young and senior professionals contributing articles on direct and indirect tax laws, PMLA, Advocacy and other subjects. New ideas such as Daily Tax Blog and other initiatives demonstrate that the younger generation is taking the right steps and would bring name and fame to RBA.
As a past President, I am extremely happy to see the new format Lex Fiscale and wishing it all success. I am confident that the current team and the future teams would take the association forward leveraging domain expertise and technology.