Clifford Sugerman Was a student of Taxation in Senior college .But to look for a job wasn’t his Objective in his life. He always wanted to be his own Boss, But contrary to his wish his parents wanted him to finish his studies and take a safer and stable move to work with any Government agency or with any established corporate. Because they are of the opinion that any jobs can provide a stable and secure life. Whereas entrepreneurship could be very risky and a competitive choice