Nani A. Palkhivala – Architect of Indian Constitutional Law & Tax Jurisprudence
Late Legend Nani A. Palkhivala
Architect of Indian Constitutionalism & Tax Jurisprudence
Blog by:
Jayprakash B. Somani
Advocate, Supreme Court of India & IP
Cell: PA 9322188701
www.jayprakashsomani.com
www.supremecourtlawfirm.com
Introduction
Nani Ardeshir Palkhivala (16 January 1920 – 11 December 2002) was one of India’s greatest constitutional lawyers, an exceptional jurist, a powerful orator, and a moral voice of the nation. His advocacy before the Supreme Court of India fundamentally shaped the constitutional philosophy, basic structure doctrine, fiscal federalism, rule of law, and civil liberties in India.
Dr. Palkhivala was not merely a lawyer; he was a constitutional conscience of India whose arguments often determined the course of Indian democracy itself.
Background & Legal Career
Enrolled as an Advocate of the Bombay High Court
Later became Senior Advocate, Supreme Court of India
Served as:
India’s Ambassador to the United States
Vice-Chairman, Tata Group
Authored iconic works:
The Constitution of India
We, the People
Known for his annual Budget speeches at Brabourne Stadium, attended by thousands
Core Areas of Contribution
1. Constitutional Law
Protection of Fundamental Rights
Defence of judicial independence
Preservation of constitutional supremacy
2. Basic Structure Doctrine
Played a central role in evolving the doctrine that Parliament cannot destroy the Constitution’s core features
3. Tax & Fiscal Jurisprudence
Established limits on arbitrary taxation
Defended taxpayer rights against excessive State power
4. Civil Liberties & Rule of Law
Strong opponent of executive overreach, especially during the Emergency (1975–77)
Landmark Supreme Court Cases Argued by Nani Palkhivala
1. Kesavananda Bharati v. State of Kerala (1973)
AIR 1973 SC 1461
Largest constitutional bench (13 Judges)
Issues:
Can Parliament amend any part of the Constitution?
Are Fundamental Rights amendable without limitation?
Palkhivala’s Contribution:
Led arguments defending constitutional supremacy
Proposed that some features of the Constitution are inviolable
Judgment:
Introduced the Basic Structure Doctrine
Parliament can amend the Constitution, but cannot destroy its basic structure
Impact:
Saved Indian democracy from authoritarian amendment
Considered India’s most important constitutional judgment
2. Golaknath v. State of Punjab (1967)
AIR 1967 SC 1643
Issues:
Can Parliament amend Fundamental Rights?
Role:
Argued that Fundamental Rights are sacrosanct
Emphasized natural law and constitutional morality
Judgment:
Parliament cannot amend Fundamental Rights (later partially modified in Kesavananda Bharati)
Importance:
Laid groundwork for the Basic Structure Doctrine
3. Minerva Mills Ltd. v. Union of India (1980)
AIR 1980 SC 1789
Issues:
Validity of the 42nd Constitutional Amendment
Balance between Fundamental Rights and Directive Principles
Palkhivala’s Role:
Challenged clauses giving unlimited amending power to Parliament
Judgment:
Judicial review and limited amending power are basic features
Struck down parts of the 42nd Amendment
Legacy:
Restored constitutional balance post-Emergency
4. Indira Nehru Gandhi v. Raj Narain (1975)
AIR 1975 SC 2299
Issues:
Validity of election of the Prime Minister
Constitutional amendment immunizing elections from judicial review
Contribution:
Defended judicial review and democratic accountability
Judgment:
Judicial review and free and fair elections are part of the basic structure
Invalidated election-protecting amendment
5. I.C. Golaknath / Sajjan Singh / Shankari Prasad Series
These cases collectively formed the foundation of constitutional amendment jurisprudence, with Palkhivala consistently defending constitutional limitations on Parliament.
6. R.C. Cooper v. Union of India (1970) – Bank Nationalisation Case
AIR 1970 SC 564
Issues:
Validity of bank nationalisation
Right to property and compensation
Role:
Argued for economic freedoms and property rights
Judgment:
Government action struck down
Fundamental Rights cannot be overridden by form or label
7. Income Tax & Fiscal Law Cases
Dr. Palkhivala appeared in hundreds of landmark tax cases, establishing principles such as:
Substance over form
Limits on retrospective taxation
Protection against arbitrary fiscal measures
He is regarded as the father of Indian tax jurisprudence.
Jurisprudential Philosophy
Palkhivala believed:
The Constitution is a living document
Democracy survives only with judicial courage
Liberty must be defended even against popular governments
“The Constitution is not a mere lawyers’ document; it is a vehicle of life.”
Honours & Recognition
Padma Vibhushan (1998) – India’s second-highest civilian award
Revered as “The Courtroom Colossus”
Annual Nani Palkhivala Memorial Lecture instituted
Legacy in the Indian Legal System
Guardian of constitutional morality
Defender of judicial independence
Architect of the Basic Structure Doctrine
Voice of civil liberties during the Emergency
Mentor and inspiration for generations of lawyers and judges
The Supreme Court’s constitutional jurisprudence cannot be understood without Nani Palkhivala.
Conclusion
Late Nani Palkhivala was not merely an advocate but a constitutional statesman. His arguments did not serve clients alone—they served the Republic of India. His legacy continues to guide courts, lawmakers, and lawyers in preserving democracy, liberty, and the rule of law.
