It is easy to call it that but all cases are begun by private parties against the government at lower levels. Unburdening courts has to be a multi-pronged approach. It cannot work only through increasing the number of judges or reducing the government cases. More judges and more judgements generate further litigation. We are trying to remove regulations and archaic laws, change procedures, remove so many appeals, etc. In income-tax, there are five levels: assessing officer, ITT, ITAT, HC and SC. A corporate group will take a dispute of Rs 50 lakh up to the SC. Nobody would refrain from filing an appeal but, in a large number of cases, I advise the government not to file an appeal. In some cases, they come back for reconsideration but that’s only in 10 per cent of the cases. In hundreds of cases, till now, I have advised the government against filing an appeal.