Nitin Gadkari: The Trailblazing Minister
Revolutionizing India’s Infrastructure Development
G-20 Leadership: A Historic Chance For India Shri
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V.P. Nandakumar,
Manappuram
MD & CEO
Finance Ltd.
Chief Mentor Mr. V.P. Nandakumar
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Leadership is a critical component of success in every aspect of life. Whether it's in business, politics, or social groups, effective leadership can make a significant impact on achieving goals and objectives. The qualities of a good leader are multifaceted, but one of the most important is the ability to inspire and motivate others. A good leader is someone who can communicate their ideas clearly, build trust with their team, and create an environment that fosters creativity and innovation. They need to have a deep understanding of their team's strengths and weaknesses, and use this knowledge to bring out the best in each team member. This month's edition covers the story of Nitin Gadkari, who presently holds the position of Minister of Road Transport and Highways, and is acknowledged for his sharp and perceptive leadership.
It also includes the article written by V P Nandakumar, the MD and CEO of Manappuram Finance Limited, who shares his perspective on the topic of "G-20 Leadership: A Historic Chance For India".
In addition to the aforementioned pieces, this edition also includes our usual articles on travel, automobile reviews, beauty, movie, and book reviews, as well as motivational and business articles.
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Nitin Gadkari: The Trailblazing Minister Revolutionizing India's Infrastructure Development
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14 CONTENTS 20 G-20 Leadership: A Historic Chance For India 22 Deciphering Digital Transformation 26 The Stages of Memory Formation and Storage 14
22
COVERSTORY BUSINESS BUSINESS
CONTENTS 54 Masai Mara: The Nature’s Epic Safari Destination in Kenya 58 Tata Tiago EV 30 58 52 AUTO REVIEW TRAVELOGUE 54 BEAUTY 30 Tax Planning And The Doctrine Of Substance Over Form 50 Gadgets 52 A Dose of Vitamin C for Your Beauty
After Air India's Historic Order, Indian Carriers Planning to Order 1,200 Aircraft
Other Indian airlines intend to acquire around 1,200 more aircraft in the next 24 months following Air India's landmark deal of 840 aircraft from Airbus and Boeing. The Centre for Asia Pacific Aviation India (CAPA India) estimates that Indian carriers would order an additional 1,000 to 1,200 aircraft, with another sizable order from IndiGo likely to be the first. Given that the order books for the majority of incumbent carriers could be viewed as conservative in comparison to the growth potential of the market over the next decade and beyond, almost every carrier in India is expected to order more aircraft in the next couple of years, for fleet replacement as well as growth.
RBI Proposes to
Launch Code-Based Coin Vending Machine in 12 Cities
Shaktikanta Das, the governor of the Reserve Bank of India, announced on 8th February that the institution would begin a pilot programme for QR code-based coin vending machines (QCVM) in 12 cities across the nation. Instead of physically presenting banknotes, these vending machines will issue coins in exchange for a debit to the customer's account utilising the Unified Payments Interface (UPI). In response to the conclusion of the Monetary Policy for the year 2023, the governor of the central bank announced that the RBI would introduce the QR code-based coin vending machine to improve accessibility to coins. The RBI Monetary Policy Committee (MPC), headed by Governor Shaktikanta Das, increased the repo rate by 25 basis points to 6.5 percent on 8th February, significantly increasing borrowing costs for businesses and consumers.
UNIQUE DIARY
"It is better to fail in originality than to succeed in imitation."
8 Mar - Apr 2023
Herman Melville
Trade Pact with European Union May Take Longer to Conclude: Piyush Goyal
The European Union (EU) and the United States will negotiate a free trade agreement over a longer period of time, according to Piyush Goyal, minister of commerce for the Union. According to Piyush Goyal, there are two to three nations and the EU with whom active negotiations for FTAs (free trade agreements) are currently taking place. The accord with the EU may take longer, he said, but there will shortly be some "positive news." "EU will take a longer time, because there are 27 countries which have to come on the same page," the minister said. India inked free trade agreements with Australia and the United Arab Emirates last year. According to reports, the nation is in contact with the UK, Israel, and Canada, among other nations.
Feeding of Fake Notes in
Coin Vending Machines
Led to UPI-Based Alternative: RBI
The Reserve Bank announced the alternative based on the unified payment system as a result of finding counterfeit currency notes in coin vending machines, according to Deputy Governor T Rabi Sankar on 8th February. The challenge of counterfeit notes, according to Sankar, forced the RBI to establish coin vending machines in places like vegetable markets where there is a large demand for coinage. "The problem then was that the currency that was being fed into these machines was found to be very often fake... so that became an issue," he told reporters at the central bank headquarters here. The RBI began considering alternatives at this point, according to Sankar, who also noted that many people use smartphones that can scan a QR code that is connected to the unified payments interface to initiate and complete a transaction without the usage of cash.
UNIQUE DIARY
"Try not to become a man of success. Rather become a man of value."
10 Mar - Apr 2023
Albert Einstein
Uber to Introduce 25,000 EVs in India Amid Clean Car Push
As part of its first step towards adopting green vehicles, Uber Technologies announced on 27th February that it would offer 25,000 electric vehicles (EVs) for ride-sharing in India over the course of three years. According to Prabhjeet Singh, president of Uber India and South Asia, the EVs would be purchased by Uber's fleet partners from Tata Motors, India's largest electric vehicle manufacturer. "We are going to be a big catalyst in accelerating the (EV) ecosystem," Singh told Reuters. The federal and state governments of India are pushing for a higher electrification of shared taxis, a market that is now dominated by BluSmart, a local competitor of Uber that specialises on electric mobility.
Platforms Like ChatGPT Won't Replace Jobs, Will Be a Co-Worker: TCS
Platforms for generative artificial intelligence, like ChatGPT, according to Tata Consultancy Services (TCS), will produce a "AI co-worker" rather than eliminate jobs. According to Milind Lakkad, chief human resources officer (CHRO) of the largest IT services company in the nation with over 6 lakh employees, such solutions can help increase efficiency without altering business models for organisations. "..it (generative AI) will be a co-worker. It will be a co-worker and that co-worker will take time for them to understand the context of the customer," Mr Lakkad said in an interview with PTI recently. According to Lakkad, the context for a job to be carried out will be industry- and customer-centric and will continue to emanate from the person who is receiving assistance from such a coworker.
"Don't let the fear of losing be greater than the excitement of winning."
11 Mar - Apr 2023
Robert Kiyosaki
Ukraine Allies Mark Invasion Anniversary with Slew of Sanctions on Russia
On the first anniversary of Russia's invasion, Ukraine's supporters throughout the world lit up significant landmarks, held vigils, and prepared new sanctions as a show of support. President Frank-Walter Steinmeier of Germany, which has abandoned its "Wandel durch Handel" (change through trade) strategy towards Russia and supplied arms to Ukraine, declared that the invasion was an assault on the lessons of the two World Wars. "It is an attack on everything we stand for," he said at a commemorative event, calling Russia's invasion an "epochal breach" and adding he was sure Germany would continue to be Ukraine's biggest military supporter on the European continent. Between Germany and Ukraine, in Poland, demonstrators chanted "Russia is a terrorist state" and blasted sirens outside a residence for staff members of the Russian embassy in Warsaw.
Dancing Lemur: Chester Zoo Celebrates Coquerel's Sifaka Birth
According to a zoo, a critically endangered monkey known as the dancing lemur was successfully bred for the first time in Europe. The birth of the infant Coquerel's sifaka was a "landmark moment for the species," according to Chester Zoo. A spokesman claimed that 18 months after Beatrice and Elliot were relocated from the US, their "wonderful small child" was delivered to them. Mark Brayshaw, curator of mammals, reported that mother and foetus were "doing excellent." The species had an 80% reduction in the previous 30 years due to massive deforestation, and it is only found in the wild in the treetops of north-west Madagascar. The Coquerel's sifaka family trio in Chester made up over half of the seven of these extremely endangered monkeys being cared for in Europe, according to the zoo official.
12 Mar - Apr 2023
Turkey Earthquake: Deadly New Tremor Traps People Under Rubble
In Turkey, where another earthquake struck and at least six people were killed, rescuers are once more looking for those who are buried beneath the wreckage. A 6.4 magnitude earthquake that ravaged both countries on February 6 occurred close to Antakya, Turkey, which is located close to the Syrian border. In Turkey and Syria, the preceding earthquakes left 44,000 people dead and tens of thousands displaced. On 20th February, tremor-weakened buildings toppled in both nations. According to Turkey's disaster and emergency ministry, the 6.4 earthquake struck at a depth of 10 km (6.2 miles) at 20:04 local time (17:04 GMT). Three minutes later, a 5.8 aftershock occurred, and then dozens of smaller aftershocks followed. Since the earthquake occurred in a region that was largely deserted after being severely damaged by the quake on February 6, it is believed that the death toll was comparatively low this time.
Ghanaian Footballer Christian Atsu Found
Dead After Turkey Earthquake
According to his agent, the body of former Premier League player and Ghanaian Christian Atsu was discovered in Turkey's earthquake debris. Atsu, 31, was wrongly reported to have been rushed to the hospital last week. He was really playing for Super Lig team Hatayspor following earlier stops at Newcastle United and Everton. After the earthquakes that struck Turkey and Syria on February 6 and killed tens of thousands of people, he had been reported missing in Antakya. Nana Sechere tweeted: “It is with the heaviest of hearts that I have to announce to all well-wishers that sadly Christian Atsu’s body was recovered this morning. My deepest condolences go to his family and loved ones.”
For more info: europetimes.co
13 Mar - Apr 2023
Gadkari sincerely believes that the politics of the twenty-first century are the politics of progress and development. His attention has always been on his successes. Gadkari, a seasoned politician, has distinguished himself as a visionary thinker and skilful administrator. Gadkari is known for his innovative ideas and his ability to get things done.
COVERSTORY COVER STORY
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Nitin Gadkari: The Trailblazing Minister Revolutionizing India's Infrastructure Development
Nitin Gadkari is a name that has become synonymous with innovation, development and progress in India. As a visionary leader and the current Minister of Road Transport and Highways, Micro, Small and Medium Enterprises in the Government of India, Gadkari has been instrumental in bringing about significant changes in various sectors. The Union Cabinet Minister for Road Transport & Highways, an indomitable Nitin Jairam Gadkari, views politics as a tool for socioeconomic change. In Nagpur, a traditional Congress bastion in Maharashtra’s Vidarbha region, Nitin Gadkari, defeated seven-time victor Vilas Muttemwar by a margin of roughly three lakh votes to win the election to the Lok Sabha. For the first time since independence, the BJP-Shiv Sena alliance won all ten seats in the Vidarbha region, giving them a total of 42 out of 48 seats in Maharashtra. This grand accomplishment was acquired only because of his dynamic leadership and astute direction. Let’s delve into the achievements and leadership style of Nitin Gadkari, an exemplary leader,
and learn from his success story. The Pathway of Passion and Determination
Nitin Gadkari was born on May 27, 1957, in Nagpur, India, to a Maharashtrian family with agricultural roots. Gadkari’s mother had a profound impact on him. He absorbed and always put into practise his mother’s charitable and compassionate personality, assisting those in need even if it depleted their meagre means.
The declaration of emergency by Indira Gandhi in June 1975 marked a turning moment in his life, leading him to choose public service over a career as a lawyer. He fiercely advocated against the Emergency while still being a student. Gadkari became heavily active in social work and formed close ties with the Akhil Bharatiya Vidyarthi Parishad (ABVP) and Rashtriya Swayamsevak Sangh (RSS). While being active in student politics Gadkari completed his studies in L.L.B, M.Com and Diploma in Business Management (DBM).
His inspiration came primarily from the nation-building and humanitarian ideals of RSS founder K. B. Hedgewar. He does not see
himself as a career politician instead views politics as social service, starting initiatives for the underprivileged, society, and the oppressed.
Golden Feathers on His Cap
Mr. Gadkari finished a number of noteworthy tasks in a flash. His two accomplishments particularly were in the field of infrastructure development, he invented the Public-Private Partnership (PPP) idea. This idea is built on the BOT (BuildOperate-Transfer) model. In India, it is currently frequently used. Large financial sums were made available for the construction of rural roads as a result of this program. The other is the modernization of regulations for the building sector. His effort also includes finishing large-scale projects in a set amount of time. One of his creative ideas was the creation of the Maharashtra State Road Development Corporation (MSRDC), which allowed for the first time in India to raise funding for infrastructure projects from the open market.
In the Vidarbha region, Mr. Gadkari has completed a number of social welfare initiatives, such as providing solar-powered rickshaws for the underprivileged and making
15 Mar - Apr 2023
‘Leadership is the capacity to translate vision into reality’ – Warren Bennis
Nitin Gadkari is dedicated to improving the current road systems in India and has the vision to modernize them with elements of Western infrastructure. Once completed, the project is expected to have a significant impact on the country’s transportation and connectivity infrastructure.
several communities self-sufficient in energy. In honour of the late Bhaorao Deoras, who made history by developing world-class leaders from devoted followers, he proposed the concept of founding an institute that would play a crucial role in developing leaders of character, strength, and focused action.
Gadkari who is also an agriculturist has advocated for the employment of contemporary technology and management tools in agriculture, solar energy projects, and water management. He is passionate about alternative energy sources and biofuel. His support of social entrepreneurship has greatly advanced the Nagpur region’s catchment areas, which are infamous for the farmers suicide rates.
While serving as the minister of road transport and highways, he is also credited with achieving the fastest highway construction rate, expanding it from 3 km/day in 2014 to 30 km/day. He also passed a brandnew, thorough Highway Capacity Manual in addition to a top-notch Road Safety Act. As the longestserving Minister for Road Transport
& Highways, he currently holds a term of more than 8 years.
His another successful current innovative projects include the Sagarmala program’s port-led development along India’s extensive coastline and a vigorous commissioning of inland waterways in rivers all throughout the nation while giving the National Mission for Clean Ganga top priority. The Sagarmala Project is expected to have a significant impact on India’s trade, industrialization, employment generation, and overall economic growth. The project has set a long-term target for completion by 2035, and the government has allocated a significant budget for the same.
Gadkari’s Ambitious Kanyakumari to Kashmir Roadway Project
One of his major initiatives is the development of a roadway from Kanyakumari in the southernmost part of India to Kashmir in the northernmost part of India. This roadway will be a part of the larger Bharatmala Pariyojana project, which aims to develop a network of highways across the country.
The proposed roadway will span over 4,000 kilometers and will connect 12 states and Union Territories. It is expected to bring significant economic and social benefits to the regions it will pass through, as it will provide easier access to markets, healthcare facilities, and educational institutions.
The project is still in its working process. However, Nitin Gadkari along with the government is committed to its completion and is investing significant resources to ensure its success. Nitin Gadkari is dedicated to improving the current road systems in India and has the vision to modernize them with elements of Western infrastructure. Once completed, the project is expected to have a significant impact on the country’s transportation and connectivity infrastructure.
Mission Antyodaya
Enhancing the lives of the underprivileged through Antyodaya has been a fundamental trait that has guided Nitin Gadkari’s political career. The Antyodaya is committed to eliminating extreme poverty, providing every family with the needs
16 Mar - Apr 2023 COVERSTORY COVER STORY
17 Mar - Apr 2023
of life, and making sure that those who are least fortunate in society have the best chance for success.
Swami Vivekananda, Mahatma Gandhi, Deendayal Upadhyaya, and other revered figures stressed this, and Gadkari fervently upholds this ideal in his political career. Gadkari’s thinking has been profoundly influenced by the ideologies of Pandit Deendayal Upadhyaya’s Integral Humanism and the trusteeship ideal of Mahatma Gandhi.
The opening of Ekal Vidyalayas, one-teacher schools in the tribal districts of Vidarbha, and the organisation of more than 1500 heart operations and the transplant of artificial limbs for differently abled people are just a few of the projects that Gadkari launched and promoted as a true practitioner of Antyodaya with a track record of
success.
His
Pillars of Inspiration and Success
Nitin Gadkari is a dedicated family person who is married to Kanchan Gadkari, and they have three children – two sons named Nikhil Gadkari and Sarang Gadkari, and a daughter named Ketki Gadkari. Kanchan Gadkari is actively engaged in social work. The
Story of Success
Nitin Gadkari, a man always on the go, has dedicated himself to realising Prime Minister Narendra Modi’s vision of creating “A New India.”
Gadkari sincerely believes that the politics of the twenty-first century are the politics of progress and development. His attention has always been on his successes. Gadkari, a seasoned politician, has
distinguished himself as a visionary thinker and skilful administrator. Gadkari is known for his innovative ideas and his ability to get things done. He is a strong believer in using technology and innovation to drive economic growth and has been a key proponent of the use of electric vehicles in India. His leadership style is characterized by a hands-on approach, and he is known for taking quick and decisive action when needed. Nitin Gadkari is widely respected as a visionary leader who has played a key role in shaping India’s infrastructure and economic development over the past several years. Nitin Gadkari holds a unique position in Indian politics, yet his journey shows how perseverance and passion are crucial in determining one’s fate in the vast world of politics
18 Mar - Apr 2023 COVERSTORY COVER STORY
Gadkari’s mother had a profound impact on him. He absorbed and always put into practise his mother’s charitable and compassionate personality, assisting those in need even if it depleted their meagre means.
As the president of G-20, India should also make a case for expediting climate change goals but not at the cost of development, ensuring immigration and work mobility for skilled populations, and access to critical technologies.
Shri V.P.Nandakumar MD & CEO Manappuram Finance Ltd.
G-20 Leadership: A Historic Chance For India
For the past few years, there has been a visible shift in India’s worldview or global outlook. The hallmark of this historic reset has been an independent foreign policy that put nation’s priority top on the agenda and pushed for a rule-based world order since much of the world is in disarray with conflicting interests imperiling global peace and stability. This is evident from the country’s decision to import crude oil from a sanctioned Russia despite multiple warnings from the West, especially
the US. India throwing its full weight behind the neighbouring Sri Lanka in that nation’s hour of crisis by fully supporting a multi-billion-dollar loan from the International Monetary Fund (IMF) is another instance of the nation breaking away from path dependency.
Indeed, the pivot in the policy stance evidently emanates from the country’s growing economic clout globally as multilateral agencies repeatedly refer to India as one, if not the only, bright spot in the otherwise gloomy global theatre. Despite the
triple shocks of Covid-19 pandemic, Russia-Ukraine war and multi-decade high inflation and tightening financial condition, India remains the `most resilient nation’ with a world topping economic expansion which is pegged at 7% for the current fiscal. As the economists at the IMF put it, India, along with China, is fast emerging as an engine of global growth, a thunder that the country stole from the US and Germany.
As the president of G-20 nations, India should leverage this growing economic influence to set the agen-
BUSINESS
20 Mar - Apr 2023
It gives the country the opportunity of a generation to voice Global South’s concerns amid a fragmented global economic order
da for arriving at a solution for many burning issues that need express attention and collective action. It is my view that the G-20 presidency gives the country the opportunity of a generation to voice Global South’s concerns amid a fragmented global economic order.
There are no two opinions that the immediate task before India is to end the meaningless war in Ukraine by making both the warring sides sit across the table and find a durable solution so that peace and order return to the world, which is indeed the need of the hour. A beginning has been made by Prime Minister Narendra Modi who called for international cooperation to deal with global issues, while laying out the country's approach to the G20.
“Respond, Recognize, Respect, and Reform” was the message that India’s Prime Minister sent out to the G-20 leaders during a recent meet-
ing.
I can say with conviction that these four Rs could steady the ship for the global community which is facing a `polycrisis’ – or what the World Economic Forum (WEF) calls “a cluster of related global risks with compounding effects, such as the overall impact exceeds the sum of each part”. As the Prime Minister said, countries need to respond to the priorities, recognise the principle of common but differentiated responsibilities, respect international law and territorial sovereignty, and reform international institutions such as the United Nations (UN).
The Prime Minister also stressed the need for a more just view of the world and how the developing world is being impacted by growing global inequities. As the Prime Minister pointed out, the world is being roiled by the challenges of the Covid-19 pandemic, rising prices of
fuel, fertiliser and foodgrains, and increasing geopolitical tensions.
The fragmentation of the international landscape, shortages in grain exports as also oil and gas and fertiliser as a result of the Ukraine war, and terrorism are the other issues that need attention. What is noteworthy is the Prime Minister’s pitch for a ‘human-centered globalisation’ rather than letting a few nations play ‘globo cop’ or harbingers of humanity and champions of economic prosperity. As the president of G-20, India should also make a case for expediting climate change goals but not at the cost of development, ensuring immigration and work mobility for skilled populations, and access to critical technologies.
No doubt, this long to-do list may sound ambitious and could not be achieved in a short span of one year. But then Rome was not built in a day
21 Mar - Apr 2023
Rajesh Nair Associate Partner, Ernst & Young LLP
Computing power has allowed us to crunch data, to have so much data being processed in ways that were not possible 20 years ago.
DecipheringTransformationDigital
We have seen multifarious changes in business cycles, black swan events like pandemics, recessions and geopolitical turmoil. The world has always been in a state of flux. Yet with all these uncertainties, we constantly strive to use the best of management thought and technology to cope with and dominate.
There are several paradigms shifts that have occurred in management thought. The pace of change and the relevance of experience is
being questioned in every field, as the truisms of yesterday seem like an afterthought today. The experience accumulated on repetitive tasks has limited use today as artificial intelligence mediums are taking over and bringing unprecedented efficiencies there. The entire first wave of digitization has adequately addressed the easy monotonous and set tasks and made them literally 'hands-free' or people-free. Artificial Intelligence goes in deeper and builds algorithms for possible outcomes. The entire subject of digital radicalisation is not
the subject I am delving here and hence I digress.
What has really changed due to the pandemic and the steep arc of technology innovations is the conversations in organisation about embracing digital transformation. It is not just the eagerness of adaptation of the digital tools but rethinking the way we do our respective businesses in various sectors and industries. Digital tools are technologies and as tools, they allow us to do new things in new ways. They give us opportunities to act. And what a digital
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tool does primarily in our organizations is it provides us access to data. And so, at the heart of any real digital transformation initiative is this idea that we need to learn how to cope with data and make sense of data and use data for our strategic advantage and to help our employees and to touch our customers in more profound ways. So, if we can think of how tools become an avenue for us to get access to make use of all these new forms of data, then we're on the right track to thinking about what digital transformation is.
We always think about digital transformation as data, the collection of data, the analysis of data, and the implementation of new strategies and processes based on data. But the crux of the matter is what professionals and academicians, in general, think about digital transformation. In a recent seminal book The Digital Mindset: What It Really Takes to Thrive in an Age of Data, Algorithms, and AI – the authors Tseedal Needley and Paul Leonardi. In a simplified way look at it as three important changes that have influ-
enced the core of digital transformation. The first of one is the quantum change in the access to data from myriad sources. We're talking about a million data points, or what's called metadata, which is data about data. To complement the presence of data in extraordinary ways, the second important aspect is computing power. Computing power has allowed us to crunch data, to have so much data being processed in ways that were not possible 20 years ago. The third one is models, algorithms, and statistics. So, the presence of these
23 Mar - Apr 2023
three forces is why in that center we're seeing the digital transformation. An interesting example to explain this is Netflix. So how does Netflix figure out the types of things that they should recommend to you? It’s all algorithms. It’s collecting historical data, being able to predict what are the things that an individual or a family or a group consumes and doing some matching and being able to make recommendations, recommendation engines. That’s all because of data, computing, and algorithms. That’s what digital transformation broadly is.
Besides all the changes, the most ominous and fiercely debated issue is that of the future of employment and whether will robots take over. More than a handful of movies have made the fast and the big buck preying on exactly that sentiment and showing us destruction at the hand of the robots in a scale and cruelty that makes us even more insecure. Before we indulge in another set of spasms of 'anti-machine' rhetoric, it helps to relook at the anatomy of employment in general, across sectors. We can broadly classify work into the following categories
1. Providing expertise- these cluster of jobs are for subject matter experts who have the ability to provide deep expertise in an area and topically most technically professional jobs are to fall in this tranche
2. Collaborative decision making- these are jobs where there is the need for constant interaction with others, understanding data, working with people
3. Pair of hands- typical bluecollar and some white-collar jobs which are normally a regular set of activities that are detailed and supervised by others
24 Mar - Apr 2023 BUSINESS
4. Training, coaching and counseling- these are a slight variation of the first category of expertise, but the bulk of the work content is instructive and pedagogical
Jobs are also not endemic to a particular category and have flavours from all the categories and are normally a collage of all the categories. The immediate category which will get affected is the third one – ‘pair of hands ‘. The displacement of labour by technology and globalization is hardly a new phenomenon. Technology has been reshaping work since the first Industrial Revolution, which demolished trade groups and replaced artisanal craftsmanship with assembly line production and templated manufacturing. Globalization has been changing work for decades, thanks to trade liberalization and emerging markets.
As the latest technology unfolds in the form of - AI, robotics, virtual reality, IoT, and sharing economy
platforms - are poised to take labour shifts to a higher level. Automation has long displaced workers in blue-collar jobs, from factory labourers to supermarket cashiers. To appreciate the scale of blue-collar displacement ahead from driverless vehicles alone, consider that driving is the single largest occupation in many parts of the world.
Disruptions will also be there in the white-collar domain. Algorithms have uprooted white-collar work in the financial sector (high-frequency trading) and are starting to do so in health care (mobile health apps, surgery robotics and diagnosis by algorithm). They are even expanding into spaces once considered exclusively the domain of human creativity. Already, algorithms are writing articles indistinguishable from those written by humans and have even recently composed musical compositions. But these are early stages and there is a need of a new line of professionals who will
conceptualize these technologies.
It is not the time to panic but the time to realise that these are just changing norms of work and rejig of the traditional ethos and routines of employment. What we are also like to usher in is the ‘freelance economy’ where, professionals will increasingly barter their expertise across organisations and projects, rather than being employed with one organisation. The rise of various business platforms such as Airbnb, and Uber has already ushered in the freelance economy in which non-employee freelancers provide labour in temporary assignments and actually form the core workforce of these companies.
While all these elucidates the digital forays of different businesses, what has also emerged is the fundamental tenet that human is at the centre of all this transformation. The future of digital is human – technology is just an enabler!
25 Mar - Apr 2023
Dr Arun Oommen MBBS, MS (Gen Surg), MCh (Neurosurgery), MRCSEd,MBA Senior Consultant Neurosurgeon VPS Lakeshore Hospital NH-47, Bypass, Maradu, Nettoor PO, Kochi 682040, India.
During the sensory register, the brain gathers information passively through visual and auditory cues known respectively as “iconic” and “echoic” memory.
The Stages of Memory Formation and Storage
Memory is the process in which the mind interprets, stores, and retrieves information.
Memory serves human beings in many complex ways. It enables us to process our environment, improve behavior and give context to our lives. Studies of this psychological phenomenon reveal that memory occurs in stages, which gives us valuable insight into the inner workings of the brain. Forming new memories is an incredibly complex and fascinating process, Researchers have been able to trace memory down to the structural and even the molecular level in recent years, showing that memories are stored throughout many brain structures in the connections between neurons, and can
even depend on a single molecule for their long-term stability.
Although memory remains susceptible to all sorts of problems, the brain’s elasticity is unique and remarkable. Memory is just as capable of improving as decaying.
Stages of Memory Creation
The brain has three types of memory processes: sensory register, short-term memory, and long-term memory.
Sensory Register
In the sensory register process, the brain obtains information from the environment. This activity is short, lasting at most a few seconds. During the sensory register, the brain gathers information passively through visual and auditory cues known respectively as “iconic” and
“echoic” memory. When you look at a computer screen and then look away, but can still see the screen’s image, this is iconic memory at play. Similarly, when you have conversations with others and ask them to repeat themselves, only to understand what they said a moment later, it demonstrates echoic memory. In the memory-making process, attention is considered a stage between the sensory register and short-term memory. Short-term memory formation can begin through giving your attention to the information received through the sensory register.
Short-Term Memory
Short-term memory occurs in two parts: traditionally termed “short-term memory” and “working memory.” Short-term memory is
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when the brain stores information temporarily so that it can be repeated, such as remembering a phone number you see on TV. Working memory refers to the brain storing information for the purpose of manipulating it, such as remembering a set of numbers while working on a math problem. Short-term memories like a possible chess move, or a hotel room number are processed in the front of the brain in a highly developed area called the pre-frontal lobe. When psychologists talk about improving memory, they most commonly focus on working memory because you have the most control over it and can actively improve it.
Long-Term Memory
Short-term recollection is translated into long-term memory in the hippocampus, an area in the deeper brain, the Hippocampus takes simultaneous memories from different sensory regions of the brain and con-
nects them into a single "episode" of memory, for example, you may have one memory of a dinner party rather than multiple separate memories of how the party looked, sounded, and smelled. As memories are played through the hippocampus, the connections between neurons associated with a memory eventually become a fixed combination, so that if you hear a piece of music for example, you are likely to be flooded with other memories you associate with a certain episode where you heard that same music.
Many think of long-term memory as a permanent “bank” within the brain. Once a memory arrives there, the mind stores it completely and indefinitely. But In truth, this is not the case. Although the long-term memory process allows information to remain in the brain for an extended period, nothing in the brain avoids risk. Information stored in long-term
memory can stay in the brain for a short while (a day, a week) or last as long as a lifetime. When long-term memories form, the hippocampus retrieves information from the working memory and begins to change the brain’s physical neural wiring. These new connections between neurons and synapses stay as long as they remain in use. Psychologists divide long-term memory into two length types: recent and remote.
Long-term memory can also be described by the nature of the memories themselves- Implicit memories and explicit memories
• Implicit memories are remembered automatically, like driving a car.
• Explicit memories- you are actively trying to remember.
• Episodic memories: Contain events that happen to an individual specifically.
• Semantic memories: Contain
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Many think of long-term memory as a permanent “bank” within the brain. Once a memory arrives there, the mind stores it completely and indefinitely. But In truth, this is not the case. Although the long-term memory process allows information to remain in the brain for an extended period, nothing in the brain avoids risk.
general knowledge.
Forgetting
Forgetting can manifest as inattention or can happen because the brain does not reinforce a memory long enough to store it. Research suggests two main theories as to why memories are forgotten:
• Decaying theory infers that if a certain memory isn’t repeated, it will eventually deteriorate.
• Interference theory infers that new information received by the brain replaces old information (such as the inability to remember an old
password after you have created a new one).
Seven Hypotheses for Forgetfulness:
1. Transience - Memories may become increasingly difficult to access, due to either the natural aging process or damage to the hippocampus and temporal lobe.
2. Absent-mindedness - Attention lapses and forgetting tasks.
3. Temporary Memory Blocking - When memories are temporarily inaccessible. (Also known as “tipof-the-tongue syndrome.”)
4. Suggestibility - When misinformation is incorporated into memories, such as when someone is asked a leading question.
5. Bias - When memories are distorted because of your knowledge and belief systems.
6. Persistence - When unwanted memories can’t be forgotten, such as in post-traumatic stress disorder.
7. Misattribution - When memories are attributed to an incorrect source or when you believe you have seen or heard something you never experienced
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Adv Sherry Samuel Oommen: This article is authored by Adv Sherry Samuel Oommen. Adv Oommen, who specializes in constitution, tax and corporate laws has also cleared the final exams of the Institute of Chartered Accountants of India, the Institute of Cost Accountants of India and the Institute of Company Secretaries of India. He has also completed his Masters Degree in Commerce, apart from obtaining a Post Graduate Diploma in Business and Corporate Laws from Symbiosis Pune. The views expressly are personal and should not be construed as a legal opinion.sherryoommen@nashcp.com.
Tax Planning And The Doctrine Of Substance Over Form
1. Introduction
The phrases “tax avoidance”, “tax planning”, “tax evasion”, and "substance over form" have been interchangeably used to defend suitable positions since the past immemorial. Quite akin to the adage, beauty lies in the eyes of the beholder. This dispute which continues today will indeed remain an issue for the future as well.
Tax Evasion
To put this article in perspective, tax evasion in my view is clearly il-
legal as it consists of wilful violation or circumvention of the tax laws to minimize tax liability. The taxpayer breaches the relevant law knowing very well that his conduct is contumacious and is in actual knowledge of this proposed wrongdoing. This could happen when an assessee deliberately fails to report an item in the income-tax return or knowingly claims a deduction to which he is indeed aware that he is not entitled to or consciously omits to supply information even where there lies
a devout duty to furnish. It could also apply to a situation where an assessee fails to clarify an issue, which the tax department requires him to do so. In these cases, there is an element of wilfulness, dishonesty or contemptuous conduct, or even absence of honest belief. In essence, if a taxpayer cannot display that he had an honest belief that he was not liable to tax or liable to lower tax, then prima-facie would fall within the realm of tax evasion. This doctrine was well expounded by
“Avoidance of tax liability by so arranging commercial affairs that charge of tax is distributed is not prohibited. A taxpayer may resort to a device to divert the income before it accrues or arises to him. The effectiveness of the device depends not upon considerations of morality, but on the operation of the Income-tax Act. The legislative injunction in taxing statutes may not, except on peril of penalty, be violated, but it may lawfully be circumvented.”
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the Hon’ble Delhi High Court in the case of Shiv Raj Gupta [2015] 372 ITR 337.
Tax Planning
The essence of the doctrine of tax planning dates it way back in time to the famous quote of Lord Tomlin in the case of Inland Revenue Commissioners Vs Duke of Westminister [1936] AC 1, which states as follows:
“Every man is entitled, if he can, to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure this result, then, however, unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he
cannot be compelled to pay an increased tax”.
In essence, the above-mentioned principle meant that a taxpayer managing his affairs that would reduce the tax burden is legitimate tax avoidance/ tax planning and is entirely different and distinct from what could be reckoned as deliberate tax evasion. In substance, one would need to review the transaction from its legal form. The said doctrine was also enunciated in IRC Vs Fishers Executors [1926] AC 412.
In contradistinction to the above, emerged the doctrine of substance over form which allows the tax authorities to ignore the legal form of an arrangement and tread into the actual substance in order to pre-
vent artificial structures from being used for tax avoidance purposes. This doctrine is on the bedrock that a transaction must have both a substantial purpose aside from the reduction of tax liability and an economic effect aside from the tax effect in order to be considered valid.
History would commend that the doctrine of substance over form first in the context of corporate taxation emerged in the landmark judgment in the case of Commissioner Vs Court Holding Co (1945) 324 US 351. However, one could trace the doctrine of substance over form to judgments in the United Kingdom, in IRC Vs WT Ramsay [1981] 1 All ER 865, IRC Vs Burmah O9l Co Limited [1981] 54 TC 200, Furniss V.
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Tax planning as the word signifies the
with
Dawson [1984] 2 WLR 226, Craven V White [1989] AC 398.
2. Tax planning - An Indian context
Tax planning as the word signifies the objective of planning with the objective of saving taxes. It could be defined as an exercise by which a taxpayer determines his tax obligations in an orderly, systematic, disciplined, and scientific manner. One of the early judgments in this context was the judgment of the Hon’ble Supreme Court in BM Kharwar [1969] 72 ITR 603, where it was held that the legal effect of a transaction cannot be displaced by probing into the substance of the transaction. The Court also held that the tax authorities are also entitled to and are indeed bound to determine the true legal relations resulting from the transaction. It would be profitable to extract a pertinent observation from the judgment:
“It is now well-settled that taxing authorities are not entitled to ignore the legal character of the transaction which is the source of the receipt and to proceed on what they regard as the substance of the matter.”
This doctrine of tax planning came up for further consideration before the Hon’ble Supreme Court in the landmark judgment in
the case of Mc Dowell & Co Limited [1985] 154 ITR 148 where the Hon’ble Court held that tax planning would be “legitimate” if it is within the framework of the law. However, “colourable devices” cannot be regarded as “tax planning”, as it is the obligation of every citizen to pay taxes honestly without resorting to subterfuges. This was also emphasized by Justice Sabyasachi Mukherjee in Playworld Electronics (P) Limited [1990] 184 ITR 308.
The distinction between “tax planning” and “tax avoidance” was in my opinion judicially first recognized in India, in the case of Jityajeerao Cotton Mills [1958] 34 ITR 888 before the Hon’ble Supreme Court. In this case, the Court while recognizing the right of an individual to arrange his affairs so as to avoid taxation provided the tool is real and genuine and not a sham or makebelieve. This was further expounded by the legal luminary, Late Justice Krishna Iyer in TN Aravinda Reddy [1979] 120 ITR 46, whose words I intend to borrow:
“A passing reference to avoidance and evasion of tax was made at the bar. A dubious refinement of an outdated legal culture sanctified, though by judicial dicta. The Court is not the mint of virtue and one day
in our welfare State geared to social justice, this clever concept of 'avoidance' against evasion may have to be exposed. Enough unto the day is the evil thereof.”
Another leading judgment on the issue is the judgment in the case of Azadi Bachao Andolan (2003) 132 Taxman 373, which reiterated the principles in the case of Inland Revenue Commissioners Vs Duke of Westminister [1936] AC 1, which held that its ghosts have been exorcised. The Court further expounded the judgment in the case of Mc Dowell & Co Limited [1985] 154 ITR 148 to mean that the said judgment did not imply that tax planning is illegitimate or that every transaction or arrangement which is perfectly permissible under law, which has the effect of reducing the tax burden of the assessee, must be looked upon with disfavour. A key extract of the judgment is reproduced below for better understanding:
“Avoidance of tax liability by so arranging commercial affairs that charge of tax is distributed is not prohibited. A taxpayer may resort to a device to divert the income before it accrues or arises to him. The effectiveness of the device depends not upon considerations of morality, but on the operation of the Income-
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objective of planning
the objective of saving taxes. It could be defined as an exercise by which a taxpayer determines his tax obligations in an orderly, systematic, disciplined, and scientific manner.
tax Act. The legislative injunction in taxing statutes may not, except on peril of penalty, be violated, but it may lawfully be circumvented.”
The issues raised again came up for consideration before Justice Kapadia in the case of Vodafone International Holdings BV Vs Union of India (2012) 6 SCC 613 which is now indeed a locus classicus. In the said judgment, the Hon’ble Supreme Court had to deal with an issue concerning the taxability of capital gains arising on the transfer of shares between two non-residents of shares of a company that was not resident in India but in essence derived its value from subsidiaries in India. In this judgment, the Court emphasized the doctrine of “look at” and the “look through” approach.
3. Substance over form –
An Indian context
The concept of substance over form has been in a dynamic state in India. One would note that at times substance prevails over form and in certain situations form has prevailed over substance. In tax cases, in India, though the substance of the matter could be considered, the form of the relationship whether contractual or otherwise cannot be ignored, which has been well explained by the Hon’ble Bombay High Court in Provident Investment Co Limited [1953] 24 ITR 33.
In continuation of the discussion in Para 2 above, one would note that the views as stated above by the Hon’ble Supreme Court have ruled the field to hold that form must prevail till such form is regarded as “colourable”. In other words, till the
form is regarded as deceitful, artificial, and devious, the need to review the “substance of the transaction” would not arise. Further, only where there is an extenuating or extraordinary circumstance, should the Court “look through” the form of the transaction to examine its purpose and decide that its substance was to avoid taxes. The change in thinking to review the substance over form came up pursuant to the judgment of the Constitution Bench of the Hon’ble Supreme Court in Mc Dowell Vs ITO [1985] 154 ITR 148. In my view, the vagaries of the judgment in the case of Mc Dowell were well articulated by the Hon'ble Gujarat High Court in the case of Banyan & Berry V CIT [1996] 222 ITR 831 which held that one cannot interpret the judgment in Mc Dowell
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to mean that any act of an assessee which results in reduction of his tax liability or expectation of a tax benefit in future would amount to a colourable device, a dubious method or subterfuge. An interesting from the judgment is extracted below:
“While the planning adopted as a device to avoid tax had been deprecated, the principle cannot be read as laying down the law that a person is to arrange his affairs so as to attract the maximum tax liability, and every act which results in tax reduction, exemption of tax or not attracting tax authorised by law is to be treated as a device of tax avoidance”
It would be pertinent to note that the judgment of the Gujarat High Court in the case of Banyan & Berry V CIT [1996] 222 ITR 831 was subsequently approved by the Hon’ble Supreme Court in the case of Azadi Bachao Andolan [2003] 132 Taxman 373.
One of the recent rulings dealing with the issue of tax planning is the recent judgment of the Hon’ble High Court of Andhra Pradesh in the case of Sanofi Pasteur Holding SA [2013] 354 ITR 316. As a precursor, the Authority of Advance Ruling by the lifting of the corporate
veil held that an indirect transfer of shares of an Indian company under the India-France tax treaty was liable to tax in India. In the appeal, the Andhra Pradesh High Court held that the corporate veil of the French holding company cannot be pierced. The High Court held that the French holding company was an independent corporate entity that had commercial substance and business purpose and was not a device for avoiding taxes in India. In the said judgment, the High Court relied heavily on the dictum of the Hon’ble Supreme Court in the case of Vodafone (supra).
At the same time, one should also note that tax authorities are not expected to put on blinders while looking at documents produced before them. This has been upheld in a series of judgments dealing with the lifting of the corporate veil which is evident from CIT Vs Durga Prasad More [1971] 82 ITR 540 (SC), National Finance Limited [1962] 44 ITR 788 (SC).
In the context of sham transactions, the Delhi Tribunal had to decide on the legitimacy of a capital loss caused by a transaction between sister concerns. In the case of Consolidated Finvest & Holdings Limited
[2015] 152 ITD 792, the Tribunal had to consider the question as to whether the entire series of transactions would be reckoned as a sham merely because its sole purpose was to transfer funds from one company to another so as to generate capital loss to enable one company to avoid taxes on capital gains. The Tribunal held that as the earlier steps in the series of transactions were considered as genuine. A contrary ruling on similar facets was pronounced by the Hon’ble Karnataka High Court in the case of Wipro Limited [2014] 227 Taxman 244.
4. Emerging trends
4.1
Base Erosion and Profit Shifting
A new phenomenon in the offing has-been initiatives around Base Erosion and Profit Shifting (“BEPS”). The BEPS initiative shifts the entire focus to treaty shopping and other treaty abuse that in essence undermines the tax sovereignty by claiming benefits that were not intended to be granted. The BEPS Action Plan gives a clarion call for a realignment of taxation based on substance and the disbandment of the use of structures with shell companies that have little or no substance in terms of office space,
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The term “substance" in my opinion does not merely encompass legal substance but also economic substance. In evaluating the economic substance, one would need to evaluate whether the taxpayer has a substantial nontax purpose for entering into the transaction. Meaningful change and substantial purpose would in my opinion embrace both qualitative and quantitative aspects
tangible assets and employees. It would be profitable to recollect the quote of President John F Kennedy, which aptly summarizes the reasons behind BEPS:
“Recently more and more enterprises organized abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices… in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”
As apparent, base erosion and profit shifting revolve around tax strategies that exploit gaps and mismatches in tax rules with the result that profits are shifted to jurisdictions where little or no economic
activity or substantial activity is undertaken resulting in little or no overall corporate tax being paid.
4.2 General Anti-Avoidance Rules
Another interesting phenomenon has been the introduction of General Anti Avoidance Rules (“GAAR”), which has an overriding effect even over tax treaties through the introduction of Section 90(2A) of the Income-tax Act, 1961. This clearly shows a tectonic shift towards a substance-based system. In essence, once GAAR is invoked, Indian authorities have been bestowed with wide powers and discretion in taxing impermissible avoidance transactions, disregarding entities, reallocating income and even denying tax treaty benefits to a non-resident investor. Consequent to the introduction of GAAR, it now becomes
imperative for taxpayers to bring to the fore the real intention and the purpose of the agreement between the parties, irrespective of the legal structure adopted. Further, the concept of impermissible avoidance arrangement contemplates a situation where an arrangement’s main purpose is to obtain a tax benefit and where it lacks commercial substance.
The term “substance" in my opinion does not merely encompass legal substance but also economic substance. In evaluating the economic substance, one would need to evaluate whether the taxpayer has a substantial nontax purpose for entering into the transaction. Meaningful change and substantial purpose would in my opinion embrace both qualitative and quantitative aspects
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His Highness His Holiness Manavendravarma
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The position Ambotti Thamburan means the one nurtures himself spiritually and protects (the maintainer of) the world.
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Yogathirippad
A Glimpse of Royalty through Ambotti Thamburan of Pulikkal
Shankarodath Kovilakam His Highness His Holiness
Manavendravarma Yogathirippad
An interview with His Highness His Holiness Manavendravarma Yogathirippad, the Naishtika Brahmachari young Thamburan of Pulikkal Shankarodath Kovilakam,
Can you describe the history of Shankarodath Kovilakam?
The history of Shankarodath Kovilakam can be considered as a symbol of survival and restoration. We came to know about the ancestors of the kovilakam lately. All the hardships and sufferings endured by our ancestors up until very recently depict the history of Shankarodath kovilakam, however the love, respect and honour currently being showered on the kovilakam and the temple by people from all over the world is overwhelming. The progenitor of Shankarodath kovilakam is Triprangode kovilakam, a branch of the Vettath dynasty of the Tanur kingdom. It has come to our knowledge that during the rule of Vettath dynasty, the royal administration was done from Vettath kovilakam and one of its branches was in Triprangode kovilakam. The lineage of Shankarodath kovilakam can be traced to the Thamburatti of Triprangode kovilakam. With the demise of the Maharaja of the Vettath dynasty after a war, the thamburatti of Triprangode kovilakam with her daughter fled from the kovilakam. The current members of Shankaro-
dath Kovilakam are descendants of Narayani Ambika thamburatti, daughter of Devaprabha Thamburatti of Triprangode kovilakam. The Thamburattis of our clan generally have the names of Ambika and Ambalika and are referred to as Nambrashtathiri. Based on history, it has come to our knowledge that after fleeing from Triprangode kovilakam, the thamburatti and her daughter arrived in Kavilpad, Olavakode in 1793. A Nair family named Veluthedath Thodi in Kavilpad gave shelter to the thamburatti and her daughter. The elders of this family built a small hut and took good care of the thamburatti and daughter by considering them as their own family members. The thamburattis earned their daily living by performing all the daily chores (like washing pooja vessels, sweeping the temple surroundings etc.) at the nearby Shiva temple. Olavakode and the adjoining areas were under the rule of Samuthiri during the war period and hence, Thamburatti with her daughter had to remain in hiding out of the fear for their lives in case they were discovered to be royal family members. Only the title of Vellattiri was used by them. Our ancestors were also
known as Varathanmar meaning those who came from Valluvanad. Since we did not know about our ancestors then, we lived together with the Nair Samithi. Despite continuing a different way of life, we also practiced Shodashakriya rituals in parallel. Kalpathi Shivacharyas used to perform shodashakriyas for us as we were not aware that members of Kothamangalathu Mana was our Othikkan. During that period, along with doing Thriprangottappan’s Thevaram in our Thevarapura, the Pujas for the Paradevatas (family deities) were also being performed. Vettathamma, Chamravatath Ayyappan, Thriprangottappan, Thirunaavayathevar, and Thirumaandaamkunnilamma are our family deities. Panavoor Mana performs the annual Paradevatapujas and are the Kovilakam Thantris. Our ancestors continued performing daily Thevaram even after reaching Olavakode. Our Thevaramurthys are Mullapally Ganapathi, Mullapally Narasimham, Tirur Narasimham, Goshalakrishnan, Alathiyur Hanuman, Alathiyur Sriraman, Thrikandiyurappan, Vettath Mangalath Mahavishnu, Vettathamma, Naavamukundhan and Keraladhiswarathappan. The
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Thekkumpuram, Kavilpad, Olavakode, Palakkad district.
kovilakam headquarters of the Vettath clan was at Keraladhishwaram. We found out about our ancestors recently. The kovilakam is rooted on a tradition of sacrifice and misfortune of having had to hide one's identity. Worship is the only reason for the survival and prosperity of the kovilakam. We wish to inform people to carry on with their worship. This will bring prosperity and glory as evident in the case of Shankarodath kovilakam.
You are the current Naishtika Brahmachari. If so, who will be the heir after your reign?
Only Thamburattis have importance and authority in kovilakam and palaces. Even though Thamburans have ceremonial positions, the authority and power is with the Thamburattis. Ambotti Thamburan position does not happen in every generation. However, the position of Kovilakam’s Valiyathamburan is passed down from generation to generation. At Shankarodath, the eldest male person of the kovilakam will be elevated to the position of Valiyathamburan. Being an Ambotti Thamburan is a divine vocation. Any child born in Shankarodath Kovilakam lineage who from his Upanayanam observes all customs and rituals with utmost devotion and successfully completes all the prescribed fasts and upacharas will be coronated as Ambotti Thamburan. It is purely God’s decision on who will be the next Ambotti Thamburan. We firmly believe that our Vamsopasanamurthys: Vettekaran, Bhadrakali, and Naga Gods, will decide on next Ambotti Thamburan.
What is meant by Ambotti Thamburan?
The position Ambotti Thamburan means the one nurtures himself spiritually and protects (the maintainer of) the world. Ambotti Thamburan is a position wherein one surrenders himself to God in order to maintain and protect all the living and non-living things in the world. The customs and rituals currently being followed in the Kovilakam were prescribed by our grandmother Veliyakettil Amma Vellattiri Lakshmikutty Nambrashtathiri
alias Thankamani Thamburatti. Although it is not clear from the knowledge passed on by our grandmother, we got to understand that our ancestors resided near Thirunaavaya and the position of Yogathirippad who was a Naishtika Brahmachari was from our family. The knowledge and the manuscripts inherited by our grandmother from her forefathers were passed down to us after understanding the contents and the next generation continues to follow the tradition. It was the knowledge shared by our grandmother that Ambotti Thamburan should follow the path taken by Vishwamithra to attain the position of Brahmarishi by upholding Dharma, not compromise on affairs of God and with almighty’s blessings, taking care of one’s subjects. To gain further clarity about the position of Ambotti Thamburan, discussions were held with historians in Kerala and it came to our understanding that the position of Ambotti Thamburan had existed in Kerala in the past and it had stopped in the interim.
Can you explain the main idols and worship methods in Shankarodath Kovilakam?
The temple and place are known by the name of Pulikkal Nagayakshi Kavu and not by the name of the Kovilakam. Even the Kovilakam was known as Pulikkal Nagayakshi Kavu Sri Vishwanagayakshi Kshetram due to the importance given to Nagayakshiamma and serpent groves. The name Shankarodath kovilakam started gaining prominence only during recent times. In our childhood, there were only serpent groves in this land and serpent worship was being performed. The construction of temple happened much later. The history of the serpent groves is as follows: The Kovilakam’s Veliya Thamburatti my great grandmother, Ambika Thamburatti (Kochambu), died of ‘gumam’ disease when my grandmother was four years old and hence my grandmother was raised by her grandmother. As per the customs prevalent during those times, grandmother was married off (Kettukalyanam) when she was four and a half years old to acquire the position of
Thamburatti (prior to kettukalyanam grandmother had the position of Kunjikavu) which is a must for beginning Thevaram. The Thevaram which started at the age of four and a half, continued unceasingly till her death at the age of 104. According to our knowledge, Grandmother killed a golden serpent when she was ten years old after spotting it creeping in Thekkini. As a result of the curse of killing the golden serpent, our grandmother contracted a disease called Vellapand or Chitradharan (Vitiligo) which spread throughout her body. Due to this, the wedding alliance fixed for our grandmother backed off. Later, Pallath Kesavan Nair, a man from the Nair community, came forward and married her. He was a “Naik” in army and World War II veteran. It was he who built and maintained Shankarodath Kovilakam. Realizing that grandmother had contracted the disease as a result of killing the golden snake, he performed severe penance and decided to re-consecrate and worship it. During this time consultations with astrologers were done and the history of this place came to light. In the past, this place was the ashram of Maharishi Kashyapa and therefore the presence of serpents would be in abundance. It was also understood that these serpents need to be worshipped as per the prescribed customs to get rid of the misery in the family and hence Thevaram was performed to the best of our ability. I am the son of one of the daughters of that grandmother. In my youth, I used to worship the big mud mound under a tamarind tree in the southern courtyard of the family home. In 2007, the mud mound collapsed during heavy rains revealing a ‘Swayambhu’ and a sanctum sanctorum was constructed around it. The temple came into existence from 2007 and until then, only serpent groves existed in this place. The presence of Kashyapa Maharshi is still felt in the underground vault inside the temple. Vishwanagayakshiamma (Maninagayakshiamma) is the main idol here. Nagaraja, Nagayakshiamma and Sarpayakshiamma are worshiped together in the shrine which is considered as Mahavishe-
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sha worship. Another feature of the temple is the ‘Keezhkavu’ known as Shankarodath Kavu. Here Balabhadra Devi, the Swarupadevata of Shankarodath resides in Porkali Bhava. This goddess is our clan deity. Apart from the clan deity, “Ashta Maathrukkal” and traditional upasana murthy of Vettekarappan are also worshipped. Difference between Nagas (snakes) and Sarpa (serpents)?
The difference between Nagas and serpents is that Nagas can take up any desired form. In other words, the Nagas are Vishwakundalini, the spirit that can take any shape it wants at any time. The Nagas are the power which is the kundalini of the universe itself. However, the Sarpa are Stularoopikal and can be seen with our eyes. Usually, all that we see are serpents. Can you explain the rituals of Naga worship and Sarpa (Serpent) worship?
Naga worship and serpent worship are entirely different. Both have different rituals. However, the two are mutually related and are to performed together. Naga worship and serpent worships are not to be done in isolation. Nagasarpa worships have many rituals. Serpent worship includes the worship of whole nature. Nagaradhana encompasses complete tanuyantrasadhana . Hence, Naga worship includes rituals and customs in addition to being associated with Tantra. Rituals are most important in serpent worship. What is the relationship between Mannarashaala temple and Pulikkal Sri Vishwanagayakshi kshetram?
Mannarashaala temple and Pulikkal Sri Vishwanagayakshi kshetram are closely related. It is not only the temple which has a close relationship with Mannarashaala temple, the existence and glory of Shankarodath Kovilakam is also entirely due to blessings from Mannarashaala. Mannarashaala is worshiped as Gurusthaniya of Shankarodath Kovilakam for the following reasons: We are Kshatriyas and hence are not allowed to
do pujas However, our tradition allows performance of Thevaram and worship of Paradevata . The Thamburattis are blessed by Garuda to perform Thevaram and treat poison. The Thevaram continues to be performed by the Thamburattis but no tantra or pooja is allowed. The serpents became our Upasanamurti after migrating to Kavilpad. As Shankarodath Kovilakam stands in the midst of Kavus (Serpent groves), it became compulsory for us to worship serpents. As a guru, it was Valiamma Savitri Antharjanam of Mannarashaala who initiated our great grandmother to serpent worship. Hence, Mannarashaala is considered as our “Gurusthaniya” and the annual custom of giving “Avakasham” from Shankarodath Kovilakam continues until this day. The members of Shankarodath Kovilakam visit Mannarashaala every year, make offerings in the temple and seek blessings from Amma and Naga Devathas. Moreover, Mannarashaalayappan resides in the Machil above the vault. After consultation with astrologers, it was understood that Nagaraja had come to marry Nagayakshiamma. A Thirukalayana festival is also held for Nagaraja
and Nagayakshiamma. We are also blessed by Valiyathirumeni of Mannarashaala. Therefore, it can be said without a doubt that the kovilakam still exists due to the blessings of Mannarashaala.
Along with the main deities, many other deities are also worshiped here. Can you clarify / elaborate about sub-deities worshipped in the temple?
Of course. The sub-deities enshrined in the Nagayakshikavu are: Maninagam, Karinagam, Balaganapati, Baladhandayudhapani, Balamanikandan, Keraladhiswarathappan, Alathiyurappan, Vettathamma, Nagadevatha, Saligrams, Nagakanyaka, Banalingams and Nagachamundi. The sub-deities in the Keezhkavu are: Anthimahaakaalan and Kshetrapaalan. There are five Kavus based on Chaturvarna system. Brahmanasarpakavu (for Brahmin snakes), Vaishyasarpakavu (for Vaishya snakes), Agamasarpakavu or Kshatriyasarpakavu (for Kshatriya snakes), Ayilyamkavu (for Shudra snakes) and Yakshikavu. There is also a deity of Gandharvaswamy in Yakshikavu
41 Mar - Apr 2023
V Mallikavarmma Kettilamma (Mallikakshi Nambrashttathiri)
Rajiv Ambat Lifestyle Disorders Coach & Founder - NuvoVivo
About NuvoVivo (www.nuvovivo.com) Rajiv Ambat is the CEO of NuvoVivo, an online health & fitness company that is into medical fitness. He is a well-known speaker and author of the best-selling book - ‘The Midriff Crisis’ and lifestyle expert. Under the guidance of Mr Rajiv, his team at NuvoVivo help their clients manage/reverse lifestyle diseases like diabetes, cholesterol, fatty liver, uric acid, hypertension, PCOS, thyroid disorders, etc.
Live Life Queen Size
International Women's Day is celebrated annually on March 8th to honor the social, economic, and political achievements of women. This day serves as a reminder of the importance of gender equality and the need to address the challenges and barriers that women face around the world. Martin Luther King famously said - ‘Of all the forms of inequality injustice in health care is the most shocking and inhumane’
One of the critical areas that remains a concern even today is women's well-being and health. PCOS, Thyroid diseases are rampant - especially among urban working-class women. Women are 2-3 times more likely to develop an autoimmune disease than men. According to the American Autoimmune Related Diseases Association (AARDA), about 75% of autoimmune diseases occur in women. Breast cancer, Cervical cancer, Osteoporosis (weak bones)
and reproductive health, etc., are all areas of concern, when it comes to women's health. On this International Women's Day, let us look at some essential tips that can help women maintain good health and lead fulfilling lives.
Diet
A healthy and balanced diet helps to prevent chronic diseases, maintain a healthy weight, and promote overall well-being. It is crucial to consume a balanced diet that includes whole grains, fruits, vegetables, lean proteins, and healthy fats. Additionally, women should aim to limit their intake of processed foods, saturated fats, and added sugars. Women have unique nutritional needs that differ from men due to various physiological differences such as hormonal changes, menstruation, and pregnancy. Therefore, it is essential to keep in mind the following points when it comes to diet for women:
1. Calcium & vitamin D: Women need adequate amounts of calcium and vitamin D to support healthy bones and prevent osteoporosis. They are more prone to osteoporosis (weak bones) around and after Menopause.
Foods rich in calcium include milk, yogurt, cheese, and leafy greens. Vitamin D is found in fatty fish, fortified cereals, and exposure to sunlight.
2. Iron-rich foods: Women need more iron than men due to blood loss during menstruation. Good sources of iron include red meat, poultry, fish, beans, and leafy greens.
3. Folate: Folate, also known as Vit-B9, is essential for women of childbearing age as it helps to prevent birth defects. This is the reason the gynaec immediately starts pregnant women on folic acid tablets. Foods rich in folate include pomegranate, leafy greens, beans & citrus
42 Mar - Apr 2023 HEALTH & FITNESS
A healthy and balanced diet helps to prevent chronic diseases, maintain a healthy weight, and promote overall well-being. It is crucial to consume a balanced diet that includes whole grains, fruits, vegetables, lean proteins, and healthy fats. Additionally, women should aim to limit their intake of processed foods, saturated fats, and added sugars.
fruits.
Apart from the above, certain other nutrients such as Omega-3 fatty acids are important for heart health and may also help to reduce the risk of depression. Good sources of omega-3s include fatty fish, flaxseeds, and walnuts. Fiber is yet another important nutrient to support healthy digestion and prevent constipation. Good sources of fiber include fruits, vegetables, whole grains, and beans. Antioxidants such as vitamins C and E, and beta-carotene are great additions to a woman's diet as they can help to protect against cancer and other chronic diseases. Good sources of antioxidants include turmeric, berries, citrus fruits, nuts, and leafy greens.
Magnesium is yet another micronutrient that women often fall short off. Magnesium deficiency causes muscle cramps, fatigue, weakness, insomnia, anxiety and even depression! Nuts and seeds like almonds
and pumpkin seeds, green leafy vegetables, avocado, whole grains, etc., are all good sources of magnesium Exercises
Thinking of exercises, many restrict it to just aerobics! While cardio exercises are essential for maintaining cardiovascular health, combining them with weight training and yoga can provide even more significant health benefits for women. Weight training, in particular, can help to improve bone mineral density, which is crucial for women, who are at a higher risk of developing osteoporosis than men. Additionally, weight training can reduce insulin resistance, which can help women manage conditions such as PCOS and other hormonal issues. Weight training does not make a woman look manly or bulky; it makes the person more toned and with better lean body mass and endurance!
Meanwhile, yoga provides a range of benefits, including im -
proved flexibility, strength, and stress reduction. By incorporating all three types of exercise, viz. - cardio, weight training and yoga, into their fitness routine, women can enjoy a well-rounded workout that promotes overall health and well-being.
Common Health Conditions & Management PCOS
In most cases, a person suffering from PCOS will also be either overweight or have bad body composition i.e., lower muscle mass and higher fat mass. Reducing body fat while preserving lean muscle mass is very important and hence, it is important not to get into a crash diet. A sensible calorie-deficit diet with weight training is immensely helpful in managing PCOS.
A person with PCOS can eat 500 calories less than the total energy requirement in the day, and also make sure that carbohydrate calories are not more than 50% of the total calo-
43 Mar - Apr 2023
ries. Include a lot of fibre (vegetables) & lean protein whenever carbs are consumed, thereby keeping a check on the insulin spike that leads to excess testosterone production.
Some women make the mistake of completely cutting out dietary fat from their diet, being scared of ‘fat making them fatter’! While fat is indeed dense in calories, it is extremely important to include the right amount of fat in the diet - and more so for women! This is because dietary fat is crucial for proper hormonal balance and to absorb many micronutrients like Vit -A, Vit-D, VitE, Vit-K, etc., from the food we eat. The sex hormones are all steroidbased and are essentially similar to fat and hence, the right amount of dietary fat is extremely crucial. However, it is also very important to understand that some fats are good for the body, while some are not! As far as a person with PCOS is concerned, one should include more of MUFA (Monounsaturated fat) in the diet. Some examples are almonds, nuts, avocados, olive oil, etc.
Thyroid Disorders
A proper nutrition plan with the
right kind of exercise - especially weight training can help in reducing weight and perhaps even improving thyroid functioning (depending on the root cause). Those with hypothyroidism are usually asked to stay away from certain kinds of vegetables such as cabbage, cauliflower, spinach, kale, etc! The mentioned vegetables are also called cruciferous vegetables or goitrogenic vegetables because it interferes with thyroid functioning.
That said, these vegetables are also good sources of many vitamins, minerals and antioxidants. Hence, instead of completely avoiding them, it will be a better idea to include them in moderation. However, make sure they are thoroughly cooked and not eaten as a salad or half cooked. This is because most of the goitrogenic properties of these vegetables are destroyed in the process of cooking and high heat.
Menopause
Menopause is a normal part of ageing, and it usually happens after 40 years when the ovaries stop/ reduce producing the oestrogen & progesterone hormones and the ovu-
lation stops. While this is a natural phenomenon, women go through a huge change both physically and psychologically during this period. Hot flashes, mood swings, depression, headache, insomnia, etc., are common symptoms around this time. Women are also more prone to osteoporosis, heart disease, and muscle loss after menopause.
Since oestrogen levels drop significantly during menopause, women are more prone to osteoporosis. Include food such as dairy products, meat, and fish that are rich in calcium, Vit-D, and phosphorus for bone health. Omega-3 fatty acids (Fish oil capsules) can reduce inflammation and hot flashes, apart from even fighting depression and improving mood. Include antioxidant-rich food as they reduce the effect of ageing. Phytoestrogen (plant oestrogen such as isoflavones) containing food such as soy chunks, peanuts, chickpeas, etc., may also relieve the symptoms of menopause. Further, reduce the intake of alcohol, caffeine, high sodium, and spicy food.
Exercise during and after menopause offers great benefits. Women
44 Mar - Apr 2023 HEALTH & FITNESS
A combination of aerobic, strength training & yoga will do wonders – especially during the perimenopausal stage and beyond.
tend to lose muscles during menopause, and they are more prone to gaining body fat. Exercise also evokes the pleasure centres of the brain and produces happy hormones – serotonin and dopamine which are amazing mood elevators. A combination of aerobic, strength training & yoga will do wonders – especially during the perimenopausal stage and beyond.
Cancer
Breast cancer and cervical cancer are two of the most common types of cancer that affect women. Although the exact causes of breast cancer are still unknown, several factors can increase a woman's risk of developing the disease, including age, genetics, and lifestyle factors such as alcohol consumption and physical inactivity. Early detection and treatment are crucial for the successful treatment of breast cancer, and regular mammograms and breast self-ex-
ams can help with early detection. Cervical cancer, on the other hand, is highly preventable through routine screening and vaccination against human papillomavirus (HPV), a virus that can cause cervical cancer. Routine Pap smears can help detect cervical cancer in its early stages when it is highly treatable.
Adopting healthy lifestyle habits such as regular exercise, healthy eating, and avoiding smoking and excessive alcohol consumption will help to reduce the risk of developing these cancers.
Autoimmune Diseases
Autoimmune diseases are a group of conditions in which the immune system mistakenly attacks healthy cells in the body, leading to inflammation and damage to various organs and tissues. While autoimmune diseases can affect anyone, they are more prevalent in women, with an estimated 80% of
people with autoimmune diseases being female. Some of the most common autoimmune diseases that affect women include rheumatoid arthritis, lupus, multiple sclerosis, and Hashimoto's thyroiditis. The exact causes of autoimmune diseases are still unknown, but several factors, including genetics, hormones, and environmental factors, can play a role in their development. Early diagnosis and treatment are essential for managing autoimmune diseases, as they can cause significant damage to the body if left untreated. Women with autoimmune diseases should work closely with their healthcare providers to develop a treatment plan that meets their unique needs and helps manage their symptoms. This may include medications, lifestyle changes, and regular monitoring to prevent flare-ups and complications
45 Mar - Apr 2023
Dolly Maria
Dolly Maria is founder of THE IGNIST, a training company born out of a noble cause and spirit. She holds a decade long experience being a passionate mentor and entrepreneur.
There are thousands who look upto you for superior performance expectations. At the end of the day, it is a CEO who leads the company forward.
The Fun In Doing The Impossible
Sundar Pichai of Google n Alphabet, Satya Nadella of Microsoft, Arvind Krishna of IBM, Leena Nair of Chanel, Punit Renjen of Deloitte, Mary Barra of GM, Vasant Narsimhan of Novartis, Roshni Nadar of HCL, Safra Catz of Oracle… the list of CEOs that make us proud and want to be in a position like them goes on. After Katharine Graham rewrote history becoming a first for Washington Post, the graph indeed looks more delightful now with more than 10% of Fortune 500 companies led by women. We have also been hearing successful sagas about Indian-origin CEOs who are ruling the world now. The role of the CEO is the topmost valued and paid one in the company hierarchy. The C-suite is indeed a tough one to fill and takes a lot to become a CEO n to sustain it suc-
cessfully. Let’s have a look at what makes them win the topmost job and thrive at it.
The title of being a CEO definitely comes with great financial rewards and other benefits. It also offers you other luxuries such as freedom, reputation and respect. It is imperative, however, to identify who you are, not what the title holds out for you. Identifying yourself is a huge pertinent trait this job demands inorder not to falter in the forthcoming organisational challenges. A CEO faces new challenges on a daily basis; bears the brunt to take full responsibility for an organisation's success or failure. One might think that he then might have all the authority over the consequences and control most of what will determine it. Unfortunately, that is not the case in reality. This one job is more com-
plicated than we imagine, tougher than the admirable façade it adorns on the exterior. All of the CEOs come up with vast experience, and critical and smart thinking abilities. Still what awaits him on the battlefront can be the most unexpected of a problem. The trials that the companies face and the decisionmakings followed on it can make or break the company no matter what the past or history is. You need to have many weapons in your armour to develop business strategies for your company. Grow its brand value, win competitions and to create the right market space for your products and services. Most of the time when a CEO is being promoted into the line from its current executives, it becomes more of a smooth transition with less opposition, than when you hire one from outside the company.
MOTIVATION
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The job is usually a lonely grind and you need to be ready to face adversities all on your own alone. The future CEOs especially will be confronted with many unforeseen glitches and challenges. We just are emerging out of the most difficult phase of our generation,
the pandemic. When it comes to the skill sets a CEO possesses, the ability to communicate smoothly will definitely count as a priority. Building connections with peers, clients and bosses matters. A great leader will undoubtedly be
a People person. But as per the general notion, it is really not always mandatory for a CEO to be an extrovert. In reality, if we glance through the most successful CEOs across organisations, most of them were less outgoing personalities. It is your genuine
47 Mar - Apr 2023
urge to make an impact on the world that matters. They are the architects of their companies, reimagining the designs n structures and moulding into a more stellar performer than before. One of your goals is to lead your herd, motivate and inspire them to be their best, and create a culture that would inturn benefit society as a whole. This demands aligning your team you’re your beliefs and policies and get them to trust you with heart. Instilling that conviction in them is not an easy task, but a good CEO will encourage his team to the front. Leadership is about cultivating relationships; just as a CEO expects his team to trust
following him, he needs to take that giant leap in trusting his team as well to shoulder them with significant responsibilities. Continued investment in making the right networks and connections can inturn eventually lead them into orbiting you one day making your dreams and visions coming true. Leadership and Managing ability, strong decision-making skills, listening skills and Patience – a diverse range of personal characteristics is demanded out of this position inorder to ensure success. There are a lot of benefits to being a CEO – You are able to roll out your decisions and do what you think is right, You get to make your
own call, you are in a lucky position to control your destiny, you eventually get to make the difference you always dreamt about, you make more money than the rest, you get to enjoy the luxurious comforts and attention than the rest. For an adventurous heart, it is never boring but always exciting, take risks and to make things happen. Even though achieving CEO status is indeed a big dream come true, it is also risky to dream that big. It's your choice to make. Along with all the advantageous rewards, the pressure and criticism coming along with this role is just as high. Sometimes you might find no one else to share the peak
48 Mar - Apr 2023 MOTIVATION
There are a lot of benefits to being a CEO – You are able to roll out your decisions and do what you think is right, You get to make your own call, you are in a lucky position to control your destiny, you eventually get to make the difference you always dreamt about, you make more money than the rest, you get to enjoy the luxurious comforts and attention than the rest.
problems of the company. A CEO might also face lawsuits incase of any unethical behaviour or manipulation anyone else does in the organisation. You might have to face negative comments in such situations, as you are the face of the company and you holds reputation due to the name of the company. The Himalayan number of emails and highly urgent call schedules and frequent unavoidable travels for meetings will make your life re-
ally tight and busy. This can result in higher levels of stress and anxiety. Taking critical business decisions pushes you to the edge of the cliff. Conflicts of interests are a normal in a CEO’s life which she has to handle on a regular daily basis. There are thousands who look upto you for superior performance expectations. At the end of the day, it is a CEO who leads the company forward.
What matters is the magna-
nimity of your desire to make things happen; to make a difference in the world, to see your visions executed for the better. It takes a lot of courage to hang on till the end. But it’s worth it at the top. To see the fruits of all your experience and efforts is indeed a treat for your eyes. Everything is theoretically impossible until it’s done. So let’s take that leap of faith and make the impossible happen
49 Mar - Apr 2023
vivo V27 Pro
Rs. 39,990 (Approximately)
Android v13
6.6 inches (16.76 cm) Display
108 MP + 8 MP + 5 MP Primary Camera
32 MP Front Camera
8 GB RAM
128 GB Internal Storage
4500 mAh Battery Capacity
Rs 22,790 (Approximately)
Android v13
6.78 inches (17.22 cm) Display
64 MP + 2 MP + 2 MP Primary Camera
16 MP Front Camera
8 GB RAM
128 GB Internal Storage
5000 mAh Battery Capacity
50 Mar - Apr 2023
iQOO Neo 7 SE 5G GADGETS
Moto X40
Rs 40,390 (Approximately)
Android v13
6.67 inches (16.94 cm) Display
50 MP + 50 MP + 12 MP Primary Camera
60 MP Front Camera
8 GB RAM
128 GB Internal Storage
4600 mAh Battery Capacity
Nubia Red Magic 8 Pro 5G
Rs 47,590 (Approximately)
Android v13
6.8 inches (17.27 cm) Display
50 MP + 8 MP + 2 MP Primary Camera
16 MP Front Camera
8 GB RAM
128 GB Internal Storage
6000 mAh Battery Capacity
51 Mar - Apr 2023
A Dose of Vitamin C for Your Beauty
Over the world, people utilise vitamin C as an immunity-boosting supplement to stay healthy. This component, also known as ascorbic acid, is the type of vitamin C that occurs naturally in food and is present in everything. One of vitamin C's key advantages is its capacity to help wounds heal more quickly, prevent or treat the common cold, and repair free radical damage while whitening the skin and lightening dark spots.
Vitamin C appears to be advantageous for the hair and scalp as a potent antioxidant and natural collagen enhancer. It may seem logical to want to boost the health of your scalp skin with the same items that have worked well for your face since the skin on the scalp is frequently neglected. So let's read on to know more about the benefits of vitamin C.
Repairs Damage Caused by Free Radicals
Vitamin C functions as an antioxidant to help counteract free radical damage, which can aid in preserving the health of the scalp. Both topically applied and orally eaten vitamin C benefits from its antioxidant qualities.
Under-Eye Circles Treatments
Mob: 9388618112
Dark circle prevention using vitamin C serum. Vitamin C helps to repair eye bags or puffiness around the eyes, as well as promotes even skin tone. So if you've been strug-
Dr. Elizabath Chacko, MD-Kalpana International
52 Mar - Apr 2023 BEAUTY
gling with dark circles, consider investing in an excellent vitamin C eye serum.
Treats the Dandruff Issue
Dandruff typically develops after the pores get blocked. This serum prevents dandruff while also assisting in bacterial eradication. Apply some vitamin C serum directly on the scalp. Use the serum, massage your scalp, and let it on all night. Use cold water to rinse off. Vitamin C serum is an effective way to treat dandruff because of its antiviral qualities.
Skin Inflammation is Diminished
Using vitamin C regularly makes it simple to lessen skin inflammation. Those who frequently wake up with irritated or somewhat red skin should use this serum. Apply a few drops of vitamin C serum on your face before bed to achieve flawless skin.
Prevents Hair from Going Grey
In addition to treating a number of hair diseases, vitamin C also delays the onset of premature greying of hair. Vitamin C tablets can be used to alleviate this issue. Wrap your hair in a warm towel after directly applying vitamin C
serum to the roots. After 3 hours rinse it off.
Increases Collagen
Your skin naturally contains this protein, which aids in preventing sagging. Yet, as you get older, your body produces less collagen. Applying vitamin C to the skin can promote the development of new collagen. Additionally, it shields the priceless protein from harm and aids in maintaining the collagen that you already have.
Add it to your skin and hair care routine in a way that makes sense for you because consistency is essential for the best benefit
53 Mar - Apr 2023
TRAVELOGUE
54 Mar - Apr 2023
The Masai Mara is home to an amazing kaleidoscope of untamed and rocky terrain, friendly locals, and a plethora of fascinating animals, both large and little.
Masai Mara: The Nature’s Epic Safari Destination in Kenya
In the Maa language, which the Maasai people who originally inhabited the region speak, the word "Mara" means "spotted." It alludes to how, when viewed from a distance, the Mara is speckled with acacia trees, craters, and indentations. A variety of animals include elephant, buffalo, zebra, giraffe, hyena, and the Mara's renowned big cats: lion, leopard, and cheetah, find refuge in the expanse of its vast plains, which resemble an oasis. And every year, from around July to November, its savannah offers food for herds of wildebeest of spectacular proportions.
The Masai Mara National Reserve, located in the southwest of Kenya, has a total area of 1,510 square kilometres (583 square miles). It is home to an abundance of species and unending plains. Together with migratory wildebeest and zebra, the reserve is a photographer and naturalist's dream with its abundance of elephant, buffalo, giraffe, lion, and cheetah. Leopards are commonly seen, endangered black rhino hide in dense undergrowth, and the Mara River is home to huge crocodiles and rafts of hippopotamuses. Almost 450 different bird species can be found in the park.
Best Time to Visit
The best time of year to go is between late July and October if you want to see the Great Wildebeest Migration and the exciting Mara River crossings. The precise dates will vary from year to year since factors like rainfall can significantly change how quickly and how far the migration moves over the Serengeti.
In addition, the Masai Mara is well known for being a fantastic safari location the entire year. You may go at any time, whether it's the wet or dry season, and still have a great chance of seeing the sto-
55 Mar - Apr 2023
ried Big 5 and the park's numerous other residents.
Hot Air Balloon Ride
The most amazing way to view this amazing ecosystem is probably from a hot air balloon over the Masai Mara. See the region more clearly and take in the Masai Mara's beauty from above. Just before dawn, the hot air balloon takes off from the Little Governors Camp, rising as the first rays of sunlight illuminate the Mara.
As you soar over the plains in a balloon and observe the wildlife below, take in the calm of the experience. We float in the breeze and get a totally unique view of the Masai Mara's vegetation and rivers. Discover why the Masai called this the "Mara," which means "spotted," as you take in the tree circles, cloud shadows, and scrubland that make up the stunning landscape.
Safari Drive
Game drives take you outside and within the Masai Mara to look for the famous animals. These are the highlight of your Masai Mara safari camp experience. Enjoy unrivalled game watching from camps located in the Masai Mara, such the Mara Eden Safari Camp, accompanied by some of the region's top guides.
Enjoy game drives in 4x4s that have been specially developed for this environment for amazing game viewing. Your knowledgeable drivers enjoy the environment, and many have been employed by the Mara for more than 40 years.
Wildebeest Migration
Around a million wildebeest, zebra, and gazelles move from Tanzania to Kenya's Masai Mara every year in a continuous cycle in response to the rains and new grass.
Predators in the Masai Mara as well as hundreds of tourists look
forward to the migration, which frequently occurs between the months of July and October. Also, the wildebeest give birth during this season, and the Mara is alive with activity. Together with the birth of the wildebeest, life also begins with the activity of predators and the appearance of lions and hyenas.
Mara River
Due to the yearly wildebeest migration, the Mara River is among the most well-known in the world of documentaries. The river rises in the highlands of Kenya and empties into Lake Victoria, the biggest tropical lake in the world.
Animals around the Mara River depend heavily on this water source, which doubles in size during periods of intense precipitation. The river is located in the centre of the Masai Mara National Reserve, where you may see a variety of birds, hippos, and crocodiles. The Mara Eden Sa-
TRAVELOGUE
56 Mar - Apr 2023
fari Camp, which is located in the woodland close to the river bank, is a beautiful camp from which to experience the Mara River.
Mfangano Island
The Mfangano Island is a piece of land in Lake Victoria where you can unwind after or before visiting the Masai Mara. Your activities on the African savanna are perfectly complemented by the very distinct setting.
Africa's Great Lakes region includes Lake Victoria, the biggest tropical freshwater lake in the world, which is located on the border of Uganda, Kenya, and Tanzania. There are about 200 distinct fish species living in the lake, which is drained by the renowned Nile River. With numerous enterprises depending on the water, the lake is crucial to the local economy.
The Maasai People
The Maasai are a nomadic pastoralist tribe that historically relies on herding cattle for a living, making them arguably the most recognisable tribe in all of Africa. The Maasai are a Nilotic ethnic group that is said to have moved from the semi-arid Nile valley north of Lake Turkana millennia ago. They now live in the area surrounding Maasai Mara and a sizable chunk of the Great Rift Valley.
In addition to their traditional attire of red or vividly coloured "shukas" or body wraps, the Maasai have a distinctive nomadic culture and way of life. This is a Maasai livestock region surrounded by a hamlet of 48 traditional homes. If you're curious about the Maasai culture and want to experience traditions and practises that have persisted for centuries,
this is an excellent location to go. Dwelve into the Nature’s Epic Masterpiece
The Masai Mara is home to an amazing kaleidoscope of untamed and rocky terrain, friendly locals, and a plethora of fascinating animals, both large and little. Every year from July through October, the Masai Mara, which is known for hosting the magnificent Great Migration, welcomes 1.5 million wildebeests into its vast savannahs.
The conservancies and Masai Mara National Reserve are teeming with life and provide safari goers with a wide range of activities to choose from. You're guaranteed to leave the Masai Mara with lifelong memories and amazing experiences, whether you take to the sky for a sunrise hot-air balloon ride or hit the road for a 4x4 safari
57 Mar - Apr 2023
Vivek Venugopal is one of India’s top automotive writers with over a decade’s experience in road-testing and reviewing cars. He is currently the Editor of Quarter Mile magazine and a columnist in several leading magazines and newspapers. He is also a highly sought after consulting engineer and market analyst for many automobile manufacturers.
Tata Tiago EV
Ever since we drove the Tigor EV, we couldn't help but wish that Tata had offered the EV drivetrain on the smaller, cheaper, and better-looking Tiago. Last year they decided to do just that and about a month back, we got to sample one.
From the outside, things aren't too different. It has a closed-off grille and lower air-dam with a tri-arrow pattern, teal bits, black roof, black mirrors, and '.EV' badging. There are no alloy wheels, but the Tiago EV gets smart-looking wheel caps on
special steel rims to mimic the look. First launched in 2016, the Tiago still manages to look fresh after all these years, especially after the last facelift. Interiors are more or less the same but the top-spec model gets white leatherette seats with blue stitching which look great. The dashboard has teal highlights, there are regen buttons and it gets a rotary gear selector from the Nexon Prime. The seats are the same but the best part is, the Tiago EV doesn't have a raised floor, unlike most EVs. Even the 240-liter boot is roughly the
AUTO REVIEW
58 Mar - Apr 2023
Powering the Tiago EV Long range is a 75bhp, 114Nm permanent magnet synchronous motor coupled to a 24kWh LFP battery pack.
same size although instead of a spare wheel, you get a gel sealant and an air compressor.
Powering the Tiago EV Long range is a 75bhp, 114Nm permanent magnet synchronous motor coupled to a 24kWh LFP battery pack. There is also a lower spec Medium range version with a 19.2kWh battery which makes do with a 61bhp motor which we couldn't sample though. The Tiago EV uses a 320V system in place of the 350V system the Tigor EV has. It has 56Nm less
torque than the Tigor EV, but is 80 kilograms lighter and uses a shorter gearing. The battery pack weighs a total of 220kg and is split into two with the majority of it under the rear seat where the fuel tank sits while the rest of it is under the boot floor. Driving off, you'll notice that it's very linear and there is no urgency like in most EVs, even in Sport mode. Regular mode cuts down the torque to 75 percent but even then, it has adequate power for city use. It is very refined and easy to drive
around, with instant torque available at any moment. 0-100kmph takes about 14.7 seconds and the top speed is limited to 120kmph. There is adjustable regen so you can choose the one depending on your driving style but it will not come to a complete stop even in the most aggressive setting. Among annoying things, the Tiago EV rolls back a little on inclines and the rotary gear selector mechanism feels slow to respond, especially when taking threepoint turns or parking.
59 Mar - Apr 2023
The steering is decent and the car feels quite nippy and fun. The brakes are also very progressive.
Tata claims a range of 350kms for the long-range version, but you can expect roughly 200kms on a full charge under mixed conditions. Charging it up fully from 10 percent takes 9 hours on a 15A socket, 3.6 hours on a 7.2kW home charger, and 1 hour on a 25kW DC fast charger.
The Tiago EV's suspension setup evoked a mixed response during our drive. Some found it to be good, while we thought it was a bit harsh on potholes and ruts. Ride quality over smooth roads is good and un-
like the Tigor EV which has a tendency to bob on undulating surfaces, this one feels much tauter. What also helps is the battery placement which on the Tigor is mostly behind the rear axle and you can tell that in the corners. This feels neutral and more engaging to drive. The steering is decent and the car feels quite nippy and fun. The brakes are also very progressive.
The Tiago EV has been off to a great start with its Rs.8.5 lakh introductory pricing. Bookings have gone through the roof and Tata is try-
ing their best to deliver. Aftersales should also improve with Nippon group coming up with Luxon Tata dealerships, all across the state. The small battery version would be okay for city runs, but we recommend getting the bigger battery version any day. Have to hand it over to Tata Motors for making EVs popular with the Nexon, Tigor, and now the Tiago when most manufacturers are still contemplating EVs. And with each model, they are also bringing the price point lower thus making electric cars accessible to more people
60 Mar - Apr 2023 AUTO REVIEW
The Orange Moon
By Ravi Naicker
Glowing in its glory Against the velvet skyline. A few brave stars dare to wink At the wicked lamp of heaven. They glittered like diamonds on the crown of heaven.
The moon was coy
As her light did the tango On the restless dance floor of waves.
It was a revelation of the Creator: Chief Artist, Master Sculptor, Paragon in painting. My Nepalese companion, Shalik Ram and I Viewed this through the window of our souls.
I felt one with the Creator, It was like being absorbed by a greater force.
My soul departing and reaching out For the hand of the Almighty. We emerge from the Creator And our journey takes us back.
I felt like a speck of dust against the humongous ocean. We ate silently at first
then unwound. There were a few fishermen on the rocks, Some were after the sea muscles on the rocks.
For whatever reasons, the moon could not be ignored.
Glimpses of pristine purity, An opportunity to remain there with no regrets. Time was of no consequence. Beholding such a phenomenon is sometimes once in a lifetime.
Some day, when I am all alone, Away from the humdrum of activities of the modern world, And when I can only see the foothills of the Himalayas, The great Ganga Mata flowing without reserve, I shall remember this day with a sigh, Perhaps teardrops rushing down my cheeks, Mixed feelings – to stay or
not to stay.
We come from the source and to it we shall return…
Nothing is permanent, Nature was not created for immortality. The world is full of Maya, Only budhi can lift the veil of ignorance. The power of knowledge is immeasurable.
A scene so beautiful, A scene so captivating, A scene that we happened upon. A scene with glimpses of creation basking in Her glory, A scene where Nature unwrapped her beauty And like a peacock it captured our attention.
Words unspoken, Words as silent as the stars, Save for the rise and fall of the waves.
61 Mar - Apr 2023
Raj
Mehta is the director of the comedydrama Selfiee. Akshay Kumar and Emraan Hashmi play the key roles along with Diana Penty and Nushratt Bharuccha in supporting roles. It is the remake of the 2019 Malayalam film Driving Licence. 'Selfiee' is about an RTO official who must issue a new driver's licence to Bollywood superstar Vijay Kumar. However, a misunderstanding causes the two to engage in a verbal battle that ultimately escalates into a feud that is displayed to the nation as a whole. Ultimately, Selfiee is a light-hearted film with some enjoyable performances and some belly-laughable scenes. This can be a fantastic choice if you want to spend the weekend with a funny movie. This is the movie you should see if you want to stay seated in your seats with your family. There is no unnecessary drama or forced humour; just a wonderful tale and excellent performance from the entire cast, notably Emraan Hashmi.
The Hindi action comedy-drama film Shehzada is directed by Rohit Dhawan. The movie stars Kartik Aaryan and Kriti Sanon as the primary protagonists, along with Manisha Koirala, Paresh Rawal, Ronit Roy, and a large number of other supporting actors. It is the official remake of the well-liked Telugu film "Ala Vaikunthapurramuloo," starring Allu Arjun. The plot revolves around Bantu who was loathed and mistreated by his father Valmiki from his young age. But Bantu's life is flipped upside down when he learns that he was switched at birth with a millionaire's son after growing up with his father's abuse and criticism. His boss Samara is the first to show him love and affection before he realises that the affluent Jindals, not Valmiki, are his biological parents. Bantu then makes the decision to remain anonymous in order to win the Jindal family's love and shield them from the dangers they are in. Shehzada entertains and makes the audience laugh, while also depicting the ups and downs of love and relationships. It has a light-hearted and fun tone, with plenty of witty dialogues and humorous situations. The movie has a happy and uplifting ending that leaves the audience feeling satisfied and fulfilled.
MOVIE REVIEW
62 Mar - Apr 2023
Shehzada Selfiee
Aniruddha
Roy Chowdhury's 2023 thriller
Lost is an Indian production in Hindi. Pankaj Kapur, Rahul Khanna, Neil Bhoopalam, Pia Bajpiee, Honeyy Jain, and Tushar Pandey also appear in supporting roles alongside Yami Gautam in the movie. 'Lost' is based on actual events and tells the tale of a young female crime reporter covering the mysterious disappearance of a young theatre activist. The complex narrative seeks to convey the concept of lost morality and integrity. Aniruddha discusses the shadow side of politics and consequently the parallel politics in his own unique style. Yami Gautham was able to give full justice to her character. Yami was able to show her anxiety, interest, and quest for the truth at the correct time without making the spectator feel overrated. The movie keeps your interest until the very last moment, and Pankaj Kapoor's character is endearing. If you enjoy thrillers, you must see this.
Farzi
Farzi is an Indian black comedy crime thriller television series in Hindi created, produced, and directed by Raj & DK about counterfeit money. It stars Shahid Kapoor, Vijay Sethupathi, Kay Kay Menon, Raashii Khanna and Bhuvan Arora in pivotal roles. The plot of FARZI is a game of cat and mouse between a con man and a good officer. In Farzi, Sunny, an artist who failed to maintain his grandfather's revolutionary printing press in operation, becomes disillusioned with Indian income inequalities. In order to create fake money, he decides to work with his best friend Firoz. They have to contend with mobster Mansoor and police officer Michael. Like many modern Indian television programs and films, Farzi deals directly with India's class system. The quality of Farzi's script is the first thing you'll notice. In order to counterbalance the sombre tone of the series, characters we have just met soon become friends through humour. The dialogue gives the program a genuine, lived-in sense.
Lost
63 Mar - Apr 2023
Someone Else’s Shoes
Author : Jojo Moyes
Price : `2,398 (Hardcover)
Someone
Else’s Shoes penned by Jojo Moyes is a witty comedy novel. The story is about Nisha Cantor, an itinerant, prior to her husband divorcing her and cutting her off had the best life money could buy. Nisha is struggling to maintain her old way of life, and her frustration reaches a breaking point when even her exercise bag is taken. Sam Kemp is frantically working to support her family in the meanwhile. She accidentally took a gym bag with some costly shoes in it, and when she tries them on, the boost in confidence motivates her to make changes in her life. Someone Else’s Shoes is a craftily told tale with heart and comedy. Also, it tackled certain grave concerns including prejudice and mental health. Women who offered camaraderie and sisterhood to the main protagonists were among the fantastic secondary characters that Moyes created, adding to the appeal. Someone Else's Shoes is a tale of how one small event can drastically alter everything, and it is replete with the warmth, humour, and excellent storytelling that are so characteristic of Jojo Moyes.
The Porcelain Moon
Author : Janie Chang
Price : `1,984 (Hardcover)
Janie Chang's The Porcelain Moon is a historical fiction novel. Pauline Deng flees her Chinese family in Paris after the close of World War One in order to avoid being forced into an arranged marriage in Shanghai. Pauline stays with Camille in the French countryside as she prepares to leave her own terrible marriage. That is, until Pauline learns a dreadful secret about Camille and makes them choose a course of action that will tie them together forever. Worlds collide in Chang's captivating, engrossing tale of friendship, love, found family, and finding one's own place in a world that is changing quickly. Our perceptions of the traditional Chinese pictures, our ideas about who we are, and eventually the western assumptions that have shaped the WWI story are all put to the test by Chang's expertly written work.
64 Mar - Apr 2023 BOOK REVIEW
Stars in an Italian Sky
Author : Jill Santopolo
Price : `2,398 (Paperback)
Stars in an Italian Sky by Jill Santopolo is a romantic novel. In Genoa, Italy, in 1946, Vincenzo and Giovana had a passionate love affair. They become inseparable despite coming from different worlds until politics pushes them to take opposing sides. Cassandra and Luca are still in love in 2017, despite the fact that their families do not get along. A long-buried secret that comes to light when Cass's grandma and Luca's grandfather pose for a picture alters everything. Despite having a 60-year age difference, Cass and Giovanna's points of view mesh well together. Santopolo, who is renowned for his ability to move people, produces another tearjerking story about love lost, love found, second chances, and forgiveness. It is a heartwarming and romantic tale that is both fulfilling and moving.
I Have Some Questions For You
Author : Rebecca Makkai
Price : `2,481 (Paperback)
Rebecca Makkai's 'I Have Some Questions For You' is a mystery thriller novel. The plot revolves around Bodie Kane, a film producer and podcaster, who is hesitant to accept an invitation to return and teach a twoweek course at the boarding school where she attended high school. The murder of a classmate and Bodie's horrible four years have largely been buried in her memory. Yet, when she comes back, Bodie doesn't appear to consider if the perpetrator is still at large or whether the police made the right arrest. This is a sombre, unsettling tale about homicide, racism, sexual assault, bereavement, the nature of collective memory, privilege, the need for people to be at the epicentre of catastrophe even when they are not, and the feeling of being an outsider. This book is about questions, and the largest one of them all, "Who killed Thalia Keith?" takes on the characteristics of a movable signifier that defies definition.
BOOK
66 Mar - Apr 2023
REVIEW
Printed On 09/ 03/ 2023 RNI Reg No. KERENG/2011/42633