Welcome 2021!!!

December, 2020

Dear Friends

As I begin writing the last editorial for 2020, the radio is playing out a beautiful old movie song in Kannada “Nenne nennege, naale naalege, indu nammade, chinte yetake” (translated loosely “Yesterday is yesterday’s, Tomorrow is tomorrow’s, Today is ours, why worry”. Easier said than lived. Well, the Year 2020 definitely makes us want to forget not just yesterday but almost the whole year. What a paradox – 2020 was supposed to be the Year of the Decade, Milestone Year, Vison Year etc. It was all of this and more (or less !!??). Indeed an unforgettable year in our lifetime that sent the whole world back to ‘School’ with Mother Nature being the ‘Universal Teacher’ cutting across nations, genders, geographies, age, income levels, occupation, position, power and what have you ! Didn’t she teach us these ?

That learning need not happen only at a formal school ?
That a school need not mean a ‘place’ where you go to learn ?
That a school can come home to your ‘lap’ or into your ‘hand’?
That the entire world can be schooled simultaneously ?
That while the ‘Teacher’ can be patient and benign for years, she can become unpardoning & punishing too ?
That she can tether and ground us if we live lives of greed beyond our need ?
That we can work from anywhere anytime (well most jobs) ?
That we must respect work-home balance to retain our sanity ?
That technology can be both an enabler as well as an addictive destroyer ?
That simple things in life like breathing unmasked, meeting people, shaking hands, giving a hug, getting food to eat, moving freely are precious and can become a premium ?
That good health is the biggest asset ?
That everyday-people in our lives like a maid, nanny, caretaker, press-wallah, cook etc. are critical stakeholders in our lives ?
That many of us have family, money, food, shelter, clothing and health that the less fortunate do not ?
That a home-maker’s job is never-ending, least-appreciated, completely undervalued but most difficult ?
That people are not what they appear to be – remember how you pulled off a virtual meeting with a formal shirt and tie over boxer shorts or pyjamas ??

That there is compassion and humanity around – corona warriors, soldiers, donors of food, clothing, strangers that reached out, doctors that delivered a baby mid-air ?
That marriages are made in heaven but can be performed virtually ?
That humankind is resilient, innovative and adaptive – schools and colleges continued, exams conducted, job interviews held, new joinees onboarded, new businesses launched, old ones shut down, funds raised and lost, stocks listed, board meetings held ….all virtually?
That even amidst a pandemic celebrations can continue, weddings need not be lavish, entertainment and outings can go virtual, new lives can be added even as existing ones are taken away ?
Hasn’t She played the Master Stroke of her life ? I am sure each of you can add to this list from your experience but ultimately what the School of 2020 has taught us all is this –

Life is a ‘Balance Sheet’ that balances in its own way (we may not be aware of the standards it applies) !
Life is a ‘Going Concern’ come what may !
Life is a ‘Continuum’ to be journeyed !
Life is to be enjoyed with restraint & responsibility, else ‘Mother Nature’ has her own checks and balances to punish ‘trespassers’ !
Heavy-duty lessons learnt the hard way. It is time to move on and wish everyone a Safe, Healthy & Happy New Year 2021 – the first year of a new decade as we Forget Yesterday, Look Forward to Tomorrow and Live for Today !!

On the release of our 250th issue of Samhita, I got the best response ever. That too from a leading Company Law expert and Special Editor of the magnum opus “Guide to the Companies Act” (A. Ramaiya-19th edition). He simply wrote “Refreshing read. Best wishes”. While I felt happy to receive this from such a senior member of our profession, I was on cloud nine when he almost instantaneously wrote back “I shall contribute an article for your next edition”. Incredible ! What more could I ask for as a validation for all my efforts. An erudite scholar like Mr. Ramaswami Kalidas (an author of several professional books and authority in law) offering to write for my humble publication ! Friends, with immense humility I accept Kalidas’s scholarly article and carry it with joy and pride in this last issue of Samhita for the year 2020.



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