My Tribute to Shri. R. S. Pathak My association with Shri. Ratilal S. Pathak was for a period of more than five decades. In the year 1973 when I was unanimously decided to be the President for the financial year 1973-74, I prevailed upon Shri. R. S. Pathak to contest as one of the Secretary of the Association. He hesitantly accepted my request and since then the Joshi family and Pathak family got so interwovened that one and all felt each of us to be direct brothers in not only the activities pertaining to our profession but also in all the other occasions good or bad. In either of our family we were always together. After completion of the election of the Association for the year 1973-74 we jointly decided to organise a Second All India Conference on Sales Tax after a gap of 10 years. The infrastructure then available for contacting eminent professionals from all over the country were restricted only to trunk calls and postal services. .......