A Colossus has fallen

There can be no better tribute to the legend than dedicating this episode of Jest GST.

When I joined the department in August 1991, I was introduced to RK Jain's Central Excise Manual and Tariff and thought that he was the one who was making all these laws and duty rates for the government. Many of my slightly senior colleagues too harboured such a view. The Administrative Officer (AO) telling the book seller to deliver the copies of Manual and Tariff after every budget day without fail and a scamper by the range formations to get possession of the same was an experience in itself.

I was fortunate to have been introduced to Jain saab when you and Shailendraji took me along to his office at Bhishma Pitamah Marg. That was many many years ago. I vividly recollect he sitting at his rather massive desk with rows of bound and embossed ELT stacked neatly behind him and many on his table.

His hospitality in attending to us by offering us various biscuits and delicacies kept in tin boxes near his seat and he personally going out and calling out the chai wallah to get some teas for all of us is what humility is all about is what I learnt that day.

I bragged with my colleagues about me interacting with the doyen R K Jain and what a great person he is. Not to mention that even though I had written only a couple of articles for ELT, he remembered all of them with aplomb.

I praising him to the moon about the Law Guide in two volumes and the last Edition of August 1991 that I could lay hands upon, being my treasured possession bought with my first government salary and the specific mention of the analysis of rule 173H, L, M in his book (usage of word ‘returned’ meaning that the goods were cleared firstly from the factory) brought a smile on his face just like an erudite man feeling happy that a few paragraphs from his book have satiated the thirst of this young student (a fan, perhaps) who was yet to fully understand what reading the law is all about. His explaining to us as to how he could bring to life EXCUS (two decades ago) and its genie and thus rejuvenate his business in the computer age are lessons worth teaching in Management schools.

What surprised me was he sending the wedding invitation card of his daughter’s marriage. I have kept it safely because it is magnificent and more importantly it bears his signature [In the covering letters received from CENTAX enclosing the seven hundred rupee cheque for every article published in ELT, I always thought that the signature appearing at the bottom was only some scribbling but that wedding invitation removed all doubts that it was RK Jain Saabs sign.] All the subscription extension letters also bear it, then it struck me.

The dinner party at the marriage was probably the talk of the town for years, I suppose. Almost a hundred different variety of starters, sweet dishes and you name it. The feeling of having attended the marriage itself made my stomach full.

The last time I met him was at your daughter’s wedding and it is so kind of you to have used that group photograph today.

The Harish Chander case 2002-TIOL-405-SC-CEGAT-LB and the gold in shoes smuggling case/editorials are treasure troves of enlightenment. But, over the years, I personally think, the RTI applications dimmed the glory of what I feel Jain saab had achieved over the decades - may be, he ought not to have got into it in the first place. And should have stuck to educating us lesser mortals...

Jain saab was the one who unknowingly initiated many like me to start loving the subject of Central Excise and keep learning new things each day.

Those days adorning one's office table with fresh copies of the fortnightly ELT or STR was a sign of intellectuality. My Superintendent as well our Assistant Commissioner, a promotee, used to spend hours passionately reading the freshly arrived copies and taking down notes in their diaries. Instantly recalling Case laws for each occasion was their forte. Not to mention the citation too. EXCUS came but their generation never lost touch with the physical copies of ELTs/STRs. That tribe too slowly made its disappearing act - along with the legacy Acts...

I know for sure that Jain saab would continue the great work in heaven and have a great fan following there too...

Om Shanti.


Warm regards,

Sunil Achutan

18/11/2020