Chief Justice of the Rajasthan High Court, Hon'ble Judges, past and present of the High Court, Mr. Ranka and other office bearers of the Rajasthan Tax Consultant Association and Tax Consultant Association. Jaipur. Mr. Advocate General, Members of the legal fraternity, distinguished ladies and gentlemen. I am indeed privileged to be invited to deliver the second R. C. Ghiya Memorial Lecture. I deem it a great privilege and honour to associate in paying homage to the memory of a great gentleman of the Bar. My recollection of Mr. Ghiya is that of a serious minded, sober and hard working lawyer practising on the tax side who appeared before me on a few occasions when I was here. It so happened that when I came to Rajasthan I learned that the tax references, particularly the Income-tax references were pending in large numbers. The members of the Tax Bar and some others came to me and said that because of the pendency of these matters, there is almost a stalemate in the future ass ....