…enthusiasm that I see in him today shows what kind of a passionate teacher he has been all his life. Professsor Bhatia who has also been an old standing colleague of Prof. JK Shah, possibly, you taught him also? He didn’t teach you? He’s been with you throughout?
But, of course, a galaxy of leaders from the teaching faculty that we have here today, all the faculty members of JK Shah Classes. And Nilesh bhai, with due pardon to you, I say that first because it is these teachers who have made our day, your and my day today. My good friend Nilesh Shah, somebody whom I call very often to seek advice and navigate this quite complex financial world that we are living in today. Purnima bhabhi whom I have known now for many-many-many years, both Professor Shah’s children, Pooja and Vishal, all the parents of the students who have come up with flying colours, emerged meritorious in the various examinations that have been conducted in the recent past, and, of course, as they say Utsav Moorti of today all the young children boys and girls, who have done Professor JK Shah proud, all the faculty members proud, and if I may add, who have done the nation proud by your achievements. Congratulations!
In fact, there has always been a debate about who plays a greater role in making us who we are, what we are, whether it’s our parents, whether it’s our teachers. While, of course, everybody has his own important role to play in moulding our life, I have no hesitation in saying and in my own personal experience that possibly all of us spend more time with our teachers than we do with our own parents, particularly, in those early formative years. It was Aristotle who had once said, those who educate the children are more to be honoured than the parents, because they teach them the art of living well.
And in some sense, all of us are assembled here to give our debt of gratitude to all the teachers who have helped us be what we are, helped us become what we have become, what we will become. And, therefore, I am sure all the students who have assembled here today, the parents, the teachers, all of us collectively feel that sense of pride, not only in our current achievements, but pride in what we want to be, what we want to achieve. That young child whom I just met, Saransh, was he? He is making up his mind whether he wants to be a doctor or he wants to be a teacher, and it is a great thing to see when the young child of today is wanting to be a teacher also.
And in some sense, Professor, there is a little bit of a teacher in each one of us. And if you don’t mind, it comes naturally at least to a person like me, when we were lighting the lamp and we learn it over the years. A person like me has to do it very regularly, so you realize that every part of life, every aspect of any programme, of anything that we do, there is a certain expertise attached to that. And any lamp that has to be lit, it is very important to put a little bit of camphor over there, kapur, I don’t know if you have realised it, otherwise you were struggling to light a lamp. But when you put that little bit of camphor on it, then it quickly lights up and then it remains lit once the oil soaks into the cotton butt.
Now it’s a small example, but in some sense, all of us would have come to JK Shah Classes to get that little extra edge. After all, we all have books, we all study, we all have our own routine, academic studies to pursue, just like a lamp would normally be a very routine affair. You have a lamp, you put oil in it, you put the cotton in it. But when you go to a class like JK Shah, he helps you add that camphor so that the light can really… And I remember Professor when I completed first year in office, my report card was titled “Tamaso mā jyotir gamaya”, and in some sense, that is what all of you teachers have done to our life. You have helped us light that spark in our life, which possibly would have remained a little incomplete.
You were recounting some very interesting anecdotes about my own association with your class, and as I look back to that year. It’s about 31 years now, and I would suspect it would have been somewhere in these months, maybe April, May that I had completed my inter CA. I was a student of final year Law. I had an exam coming up in May for Law. And around that time, as you rightly mentioned, it is the students who are your best brand ambassadors, every second student, colleague student I would meet would ask me have you registered in JK Shah Classes for costing.
And I was one of those who – I hope you don’t misunderstand and it doesn’t give any wrong message to anybody – but in my own mind I had that feeling कि no, I cannot go to a class. I have to study on my own and I will manage, I don’t need to go to a class. But जिसको मिले वह बोले तुमने जेके शाह में एडमिशन ले ली कि नहीं, जल्दी जा नहीं तो क्लास फिल अप हो जाएगी | I went to meet Professor Shah, and I don’t know whether you remember that conversation. I actually went to his office at Grant Road and at that time, as you now pointed out, you had started in 1983, we are talking of 1987. I remember you had on the second or third floor, you had two or three divisions probably. And I don’t know how it is today, it must be even more run well-oiled machine, but even at that time it was a perfectly well-oiled, timed perfect – not like me coming late into the programme, nothing, everything going to clockwork precision.
And I walked into his office, and I don’t even remember whether he had any large office or anything. It was either a very small cubicle where I went and I said, Professor, I have never done a class in my life, and I am not even sure I want to do your class. But all my friends are asking me to do your class. Will you allow me to attend for a week, and I won’t pay you the fees. I said I won’t pay the fees, but you allow me to attend the class. If I feel that at the end of the week I like it, I will continue the whole course and I will pay you the fees at that time.
And Professor was extremely gracious about it, he, in fact, spontaneously agreed on that. But I must confess, ladies and gentlemen, and young friends, brothers and sisters, only on the second day when I attended his class and he was teaching us costing himself, I went and I paid my fees for the class. At the end of the first day itself, I could see that there is a great value addition that I would gain from being a part of this course or the way he was helping us learn, the way he was unfolding the complexities of costing, making it very elementary and simple to navigate different questions, different complex calculations.
And I must say that it was truly a delight to be a part of the JK Shah family at that point of time to attend all his class. I used to stay at Sion in those days, so I remember it used to be quite a lot of a distance to travel all the way there. I was a student of HR, but very truant student; I would hardly attend college in those days. But not for any wrong reasons, I was an entrepreneur; I was trying to set up a factory in Dombivli. So I used to take a train and I am mentioning this to bring a connection to my current role. I used to take a train in the morning from Sion to Dadar, change at Dadar to Western railway to go to Churchgate for my law college, government law college, then travel back to Dombivli on the other end of town, if at all you still consider that in town. I thought it was good to call it within Mumbai. And then have to come back to Grant Road to attend your class.
And Vijay and I became friends actually while driving back from your class, we used to drive back, I would drop him at Dadar, he would take a train to go to his home and I would drive to Sion. But truly, I can tell you I don’t think I missed a single one of your lectures and I am happy I didn’t.
Of course, since a lot of anecdotes are being spoken about and you mentioned about the four marks by which I stood second. It was not costing Professor, which caused me agony. I have asked them to find out what my marks were, but I think it was what was the best I could have got, but it was law which let me down, can you believe it? I had stood second in the university in law in that year in May, and then in the final CA, I received 55 marks. And I have received my marks, but I don’t know whether, no, you were right also, my costing paper I lost that 23 marks. You are right.
But I didn’t blame it on costing at that time, मेरे को तो खुंदक आ रही थी law के ऊपर. They gave me 55 marks in law, and I said I can’t be that bad that in Bombay University, without the papers getting leaked. I had got a rank and here I am getting 55 in CA final. And I actually landed up at the institute headquarters at ITO in Delhi. तब नया-नया यह बना था हमारा Institute का headquarter. And incidentally, the president of the institute at that time was a person who met me only barely one week or 10 days ago – KG Sumani, I think you may have heard of him, you know him?
KG Sumani is one of those veteran chartered accountants, he is 80-plus, but even now he went to a – I don’t know what’s the way that train these resolution professionals – but he went to attend a course, trained himself and certified himself to be a resolution professional, and currently he is doing some resolution under the new Insolvency and Bankruptcy Code. And he had come to tell me that he is confident of getting 100% recovery in the company where he is trying to resolve the bad debt. And he was giving me some good suggestions. But at that time, I remember going and fighting with him that look, I am going to go to court against the institute. I can’t accept 55 out of 100 in law. आपने मुझे पहले बोल दिया होता तो असली चीज़ के लिए जाकर झगड़ा करता | और मेरे को ग़लतफहमी थी कि because I had cracked the paper that’s what I thought, but probably I never remembered. Now, Praful has just confirmed to me my marks in costing. It was only 74. Jesus! I really need to blame you for that now.
But as long as, I was confident I had done well. I don’t think I needed to worry about it, but law had really bothered me. And I remember Sumaniji was very kind. मुझे पूरे दिन भर ऑफिस में रखा, समझाते रहे, बुझाते रहे, अपना बाकी काम भी किया. End में he told me तेरे को कोई जॉब-वोब थोड़े ही करनी है, why are you struggling about a rank? The rank doesn’t matter. It’s what you will do in life that matters. And I say this to all of you young boys and girls. And I must confess, I am really impressed at the number of girls who have performed so well academically, a special congratulations to all of you.
You really make India proud, all the young girls, of course, the boys no less. 50% voters are boys, 50% are girls. But in all fairness, these young girls I could literally sense, as each one of you came in, I was seeing my 24-year old son or my 21-year old daughter as each one of you was walking by. I am feeling really proud of all of you. Congratulations.
But the message I am trying to convey is the rank doesn’t matter, the first, second, third or no rank is truly immaterial. What is material is whether you have learned something out of what you are studying. Did you study the subject by rote? मग्गा मारकर गए, मग करके गए, एग्जाम में लिख दिया सब जो भी मग किया है? क्या बोलते हैं उसको, by rote ही बोलते हैं या? What is the language that the children understand? रट्टा, oh rote is ratta, हाँ, भूल गया मैं, अभी बहुत टाइम हो गया है रट्टा नहीं मारा है |
But that is not what is going to make us what destiny holds for us, its what we will truly learn out of the subject. Its whether we have taken the principles of accounting, whether we have understood what costing is all about, what are the intricacies of costing. That is more important than what marks we get, what rank we get. And in a small way, both Professor Shah and Sumaniji taught me this at a very early age. Professor Shah by persuading me and telling me now just stop thinking, go and write your exam, and Sumaniji by telling me it doesn’t matter what rank you get, make a man of yourself in life.
And I think that’s the one big message that each one of us in our life can benefit from, if we take the chartered accountancy course also as one more threshold in our life – एक और पड़ाव और उस पड़ाव से गुज़रते हुए हमको और आगे जाकर जाना है और अच्छा काम करना है | I don’t know आज कल Ethics के ऊपर भी कोई टेस्ट होता है क्या हमारा, पेपर है Ethics पर? End of the day, what is going to matter is what will be the ethical values by which we do our work rather than what rank we had got maybe 20 or 30 years ago. It’s going to be more important what we contributed to our nation and to the people of India than whether we got one medal or two or three. It is going to be more important whether we leave behind a legacy and everybody can leave behind a legacy.
In fact, I was most impressed by the officer who gave us the fire drill today, something which I haven’t seen in so many – we attend a 100 programmes or 200 programmes every year – I was extremely impressed that the hotel management insists that we will give a talk on the fire drill only after the chief guest has come. Possibly, they could have easily done it even before I had come. But that shows commitment, that shows care, concern, because he is not doing it for his safety alone. He is doing it for our safety. He is helping us be better prepared for the future.
And in some sense, that is the job that each of these teachers have done in their life preparing us to be better students initially, to be better citizens of India and from amongst many of you I would hope to see some who will become citizens of the world of tomorrow and leave a legacy that India can be proud of. In fact, as they say, an awesome teacher is very hard to find. But once you find an awesome teacher, it’s very difficult to part with an awesome teacher. You remain connected with a good teacher. You can never forget a good teacher.
And, therefore, it is a matter of great privilege for me that Professor Shah, Purnima bhabhi and his colleagues gave me this opportunity to meet with all of you, to connect with you. And, in some sense, this is like a little bit of a homecoming. I come from Mumbai, but I hardly get much time to come home. And yesterday with Mahavir Jayanti and my own mother’s birthday, yesterday, it was a great connect that I could come to Mumbai. I could also participate in this programme here today. And truly, a person like me gets invigorated when I see all these youngsters and their achievements. They drive us to do more. They encourage us to want to do more. And if at all there is somebody who is the reason for our wishing to create a strong foundation for India, it’s this set of youngsters, this next generation. Because I think it is incumbent on all of us, Professor Shah, Mr Bhatia, Sharadji, Professor Rao, Nilesh and all of us elders in this room that we leave behind for them, for the next generation a better world, a better planet than the one we inherited, so that no child of tomorrow can ever say that we let them down, that we didn’t do our job well.
And, therefore, sometimes you really feel we have no luxury of time. We need to do so much in so little time. And if you ask me, while we are making this effort to make a difference to the lives of the people of India, to the destiny of India, all that we learnt in school, in college, at the JK Shah costing class has held me in very good stead in my work that I do. I could give you maybe a hundred examples standing here with no note sheet to show you how a subject like costing well implemented in your work can have transformational results, how a good accountant who does his job diligently can help save investors from misery and agony who often, or rather more importantly, always get guided by the accounting that each one of us does for any company account, for any corporate account, for any government account also.
Try to imagine, if an auditor had done his job honestly, ethically, judiciously, carefully with all the high standards that the institute and that our teachers have set for us, could we not have avoided a scam like the Nirav Modi, Mehul Choksi scam? And who pays for that? After all, when we as accountants, as responsible, certified chartered accountants, when we make a mistake inadvertently or otherwise, when we don’t report the accounts honestly, when we help somebody to evade a tax, when we cross that laxman rekha between tax planning and tax evasion, just keep it at the back of your mind, and I specially appeal to all the young children here who are going to be the future auditors and accountants and management consultants, who will guide the nation’s future that keep in mind that when we are doing something wrong, we are possibly depriving a young child in a remote village from a quality education. We are possibly depriving a young girl or a young mother from a good cooking medium and causing her to smoke 400 cigarettes of smoke using burned wood or any of that, instead of LPG gas. Bear in mind that our action could actually be the cause for that man to carry his ailing mother in Odisha for miles before he could reach a hospital, possibly got late in the process, because the money that we owed the government, the money that was rightfully of the nation’s went into some improper hands.
I have, in fact, on many occasions articulated a theory and Professor I have been saying this now for about more than 6 or 7 years, sadly to no avail. And, sadly, many of our own chartered accountant brothers and sisters don’t like it also. I am told that there is a lot of criticism in our own fraternity that I have become too much of a critic of our fraternity. But I don’t think I am a critic, I am only just trying to show what potential each one of us has to craft the destiny of India. When I appeal to all my chartered accountant brothers and sisters that if just our community, just only the chartered accountants of India decide that we are going to do our job honestly, we are not going to allow any of our clients to report a wrong balance sheet or profit and loss account, we are not going to allow any income tax officer, or any officer for that matter, to take a bribe from our client and certainly we will not be the middlemen to pay that bribe. Just the two and a half lakh chartered accountants in this country take this pledge that we will not be the harbingers of wrong, we will not be a party to this wrong, I promise you ladies and gentlemen, this country can be another country altogether, it can be a great place where a billion people will have a good quality of life.
In fact, when the Prime Minister spoke at our institute’s programme on 1st July, our Foundation Day or Chartered Accountants Day in Delhi, I remember a comment that he had made where he had said ‘your signature, a chartered accountant’s signature, is more powerful than the signature of the Prime Minister himself.’ Your signature is more powerful than the signature of the Prime Minister, because the Prime Minister, the government, the people of India, all believe in the accounts signed by you. Your signature has that value which is trusted by the whole world, and let us not ever let our signature go cheap, let us not ever let that signature compromise what we are trained for, what we are equipped for and what we are certified for.
और मुझे याद है उन्होंने कहा था कि आपकी देशभक्ति, मेरी देशभक्ति में कोई फरक नहीं है, हम सबकी देशभक्ति एक जैसी है, हर चार्टर्ड अकाउंटेंट की देशभक्ति में और उनकी इच्छाशक्ति और देशभक्ति में, प्रधानमंत्री की देशभक्ति में कोई ख़ास फरक नहीं है | हम सब एक ही उद्देश्य के लिए काम कर रहे हैं, एक अच्छा भविष्य हो देश का, हमारे बच्चों को एक अच्छा जीवन मिले, हमारे बच्चों को ईमानदार व्यवस्था में काम करने का मौका मिले, देश की प्रगति में देश के हर वर्ग को समक्ष एक जैसा मौका मिले | यह जो दरार बन गयी है, the haves and the have nots, after all, अगर शरद गाँधी जी जेके शाह साहब की ज़िन्दगी में नहीं आते तो क्या यह आज मुमकिन हो सकता था जहाँ पर हम सब बैठे हैं और जिसका लाभ मैंने लिया है, निलेश ने लिया है, आप सबने लिया है | क्या हम सब वह शरद गाँधी नहीं बन सकते हैं जो और दूसरों की ज़िन्दगी में भी इस प्रकार का एक बदलाव लायें?
और it is an uphill task. यह बहुत सरल, आसन नहीं होता है, इसमें बहुत भारी इच्छाशक्ति चाहिए, बहुत भारी दृढ़ निश्चय चाहिए | You have to be absolutely committed and passionate to make up your mind, because there will be a lot of temptation to compromise, lot of temptations. After all, even this paper leakage, after all, as a student I should have rejected that paper even if it came to me. Unfortunately, it is very tough. Children have to suffer the consequences of a few people’s misdemeanors, and there are children out on the streets agitating. And my heart goes out to them. But then, put ourselves in the shoes of a similar situation. Is it not true that the misdemeanors of a few people are actually harming the reputation of all of us chartered accountants? Is it not true that the few people who may be helping in these activities, in these illegal activities or frauds are causing damage to the entire system?
After all, just like 13 lakh odd students or 20 lakh odd students are now suffering for the mistake of a few. Similarly, when a few chartered accountants, a few auditors, a few accountants don’t do their job honestly, it’s not only the entire CA profession which suffers, it is the nation which suffers. Because, after all, why does law have to be so complicated? Why do we need so many different returns and procedures and complex GST, for example, today is a new law, could it not have been a simple law? It could have been. But, after all, when all the 29 states, tax collectors must have sat down, each one of us there must have their experiences of how taxes are evaded, how it is that a truck leaves destination point A to reach destination B with a bill of lading or a bilti as they call it, a truck receipt or goods receipt, how if that receipt is caught on the way into the system then it gets into the system and becomes a formal document. But should the truck have reached its destination without that bilti becoming verified or noted in any government record, how it would get destroyed over there are therefore become an illegal transaction and tax was never paid on it.
After all, these are all harsh realities and we are all culpable for what has happened in this country. So to stop that you will have a complication coming into the system, because people trade in invoices, fake invoices you will bring in matching of invoices, because of which exporters today are suffering, delayed refunds. And the list will go on and on only making your laws more and more complex, complicated, causing harassment to all of us and possibly giving a few people an opportunity to indulge in illegalities.
But if each one of the chartered accountants of this country, ladies and gentlemen, decides that I will be the difference that I want to see in the other, I will be the agent of change. Then I promise you there is absolutely no power on earth that can stop India from becoming an economic superpower, a political superpower and a human superpower. Choice is for each one of us, we have to decide. We have to see where we believe we want to see our nation. It is a choice that doesn’t come easy, but it is a choice that I promise you, particularly, my young friends here, it is a choice that once you make gives you more happiness, gives you more pleasure than any amount of money that you will earn in your life ever.
And if that choice each one of us makes voluntarily – and I remember on that same occasion on July 1st last year when the Prime Minister was telling our profession to really become that new citizen of India, a part of this new story that he is trying to craft for India, it was probably not all the senior leaders who were sitting in the privileged VIP seats, who were very enthused by Prime Ministers comments, but there were thousands of children who were in the stands. It was a stadium and the way JK Shah is going, in a few years from now, even this programme will not be held in a hall, it will be in a stadium probably.
But in that stadium that day, it was all the young students, the CA students who had come and they had come in a large measure and they had come hours before the programme, so much so that many CAs couldn’t enter the venue, it got so chockablock full. We had to open up another stadium where only a screen was there, that got filled up and then the doors could not be opened for any more to come. But I promise you, every time the honorable Prime Minister spoke about integrity, about ethics, about an honest India, about a clean India; it was those children in the stands who were the most enthusiastic.
And, frankly, they are the ones who give us encouragement to do more, give us encouragement to really stay the course. The course is not easy; it is not something that is going to happen overnight. Many times people say – one of the boys while receiving the medal while passing by, he said कि 2019 में भी अच्छे दिन चाहिए | Now, a very good comment. आज कल उसके ऊपर व्यंग भी होता है, Whatsapp वगैरा पर भी बहुत messages घूमते हैं |
But I will just, maybe by way of an example explain to you how it is to try and change the way things work in our country. Let’s take the example of building a skyscraper. After all, when we are trying to change the destiny of India, it is not the destiny of one or two or three years, we want to change India for decades and centuries to come, generations have to work in a new paradigm. And, therefore, it is not just building a small 2-3 storey building that we are working for, you are trying to create a long term sustainable framework on which this country, this beautiful country, our motherland becomes a great place to live in, a better place to live in.
Now if you have to create a skyscraper, ladies and gentlemen, what would you first be required to do? You would require to make a plan, a design, the foundation, the building, the structural strength of that, all of that has to be designed. After you have made that design and you start working on it, first you have to make the foundation for which you have to dig a big deep hole in the ground. When you dig that hole, a lot of muck comes out, am I right? When you dig a big hole, a lot of muck comes out. Now, you can’t leave it around, you have got to park that muck also somewhere. You have to remove that muck from there, then you create a foundation. And anybody who understands real estate knows that the most critical thing, the most time consuming thing in making any long, big project of making a big building is the foundation. How good your foundation is, how well-designed and constructed will determine the future of your building. A weak foundation your building will come collapsing down. A foundation not well-designed and made will have water seeping into it and will become weak in a few years from now.
But if you create a good solid foundation, you park all the muck out of that place, then building a building, and particularly with today’s technologies, is not at all a difficult job, you can actually keep adding a floor probably every 10 or 15 days. A 100-storey skyscraper could possibly be constructed in 3 years, but the foundation of that skyscraper will take longer than that, the design and foundation work.
And, therefore, I would appeal to each one of you to reflect on what Prime Minister Modi and his team have tried to do. I am not trying to make this political Professor Shah, please don’t misunderstand. But I actually want each one of these children here to think of the future and use these management philosophies – doing a root cause analysis, what the real problem is, prioritizing your work, what needs to be done first before you do the next one, bringing in high levels of transparency in your work, show your honesty with actual transparency before the world what’s happening, keep the thing simple wherever you can and using good principles of management which are also taught in the chartered accountancy course. Doing the job with high levels of ethics and honesty each one of us can become the architects of a tall skyscraper, of a great future for this country that we are trying to build.
The process is long, in between, sometimes, you are bound to feel, यार यह तो बहुत तकलीफ हो रही है! You know if one of the ladies here would have gone through doing the interior decoration of your house, you have two choices before yourself. You can either just put a coat of paint on the existing wall and you can do it quickly, in two days you can just put one coat of paint and it will shine. It will look very nice. One could feel देखो कितना सुन्दर बना दिया घर, 15-20 दिन में, जेके शाह के यहाँ गया, कॉस्टिंग में एक्सपर्ट बना दिया एक महीने में, निलेश को 100 out of 100 मिल गया | पर ऐसा नहीं होता है, अगर निलेश की फाउंडेशन स्ट्रोंग नहीं बनाई होती प्रोफेसर शाह ने तो आज इतने बड़े-बड़े पद पर और देश सेवा में इतने बड़े-बड़े काम नहीं कर सकता निलेश | क्योंकि जेके शाह ने fundamentals of costing साथ में सिखाया, जेके शाह ने coat of paint नहीं लगाया, unlearn कराया पहले, कुछ अगर जो गलत चीज़ें थीं तो you scrape down the wall. And when you scrape down the wall, the muck again comes out.
Upholstery change करने से सोफा बहुत सुन्दर लगने लग जाता है लेकिन दीमक अगर अन्दर लगा हुआ है तो बहुत लम्बा नहीं चलता है, फिर वह दीमक बाहर आकर upholstery ख़राब कर देता है | तो जब तक आप दीमक को जड़ से नहीं उखाड़कर निकालोगे तब तक आपका घर सुन्दर नहीं बनने वाला है | और कोई महिला को पूछो तो बताएगी जब 3-4-6 महीने हो जाते हैं इंटीरियर डिज़ाइनर के साथ माथापच्ची करके तब एक बार तो हर महिला को लगता है यार इससे अच्छा एक कोट लगा दिया होता, सिर्फ upholstery change की होती, एक महीने में काम निपट जाता | पर फिर भी वह लगी रहती है कि नहीं, किचन में मुझे ऐसा सिस्टम चाहिए, मेरा सिंक ऐसा होना चाहिए जहाँ पर मैं सब्ज़ी काटूँगी, उसमें क्या कोटेक्स है, क्या बोलते हैं? क्या लगाते हैं, some particular tile they put which is amenable for cooking, exhaust मेरा ठीक होना चाहिए, वह सब करते हुए एक टाइम ज़रूर आता है कि लगता है कहाँ फस गए इसमें | पर फिर भी जब आप लगे रहो और जब घर सुन्दर बनकर निकलता है और एक अच्छी नीव के ऊपर बढ़िया बिल्डिंग, उस बढ़िया बिल्डिंग के अन्दर हमारा बहुत सुन्दर घर और उसमें जब गृह प्रवेश करते हैं, वह जो आनंद आता है उस आनंद के लिए परीक्षा होती है, उस आनंद के लिए मेहनत करनी पड़ती है, उस आनंद के लिए पूरा कोर्स करना पड़ता है, शॉर्टकट नहीं है इस आनंद के लिए |
और वह कोर्स आज आप लोग ज़िन्दगी का अपना पहला कोर्स कर रहे हैं, मुझे पूरा विश्वास है आगे चलकर इसी प्रकार से, इसी मेहनत और लगन के साथ, इसी कमिटमेंट के साथ, और अगर मैं जोड़ सकूँ तो इसी ईमानदारी और एथिक्स के साथ आप अपने जीवन को भी संवारेंगे और देश सेवा में भी अपने जीवन में पूरी मेहनत से जेके शाह को और हम सबकी इज्ज़त बढ़ाने का अपना योगदान देंगे |
बहुत-बहुत शुभकामनाएं आप सबको |
