I cannot resist the temptation to write about experience of a Central Excise consultant, who left the safe salaried staff and started his own consultancy. He had no money to buy voluminous books for his library. Editor of CENTAX publications suggested that instead of buying so many past editions of Excise law Times, go for EXCUS, which is CD containing last many years' legal decisions. Even to buy this package, he had to sell his motor cycle.

This is very touching indeed. You need a lot of courage to risk resigning govt. job to start consultancy. He is Shri S. jaikumar Advocate, Swami Associates.

He states that a client who came first time to him was visibly disappointed as he found no books in the library. He even asked- have you some separate place for books. The old style clients fail to understand how mere computer and EXCUS CD could replace thousands of books/ magazines.

I was personally fantasizing that a day would come when mere laptop would suffice for a tax consultant. Indeed, Jai Kumar is living example of my fantasy coming true.