The epicenter of Sen’s approach to justice is based on the John Rawl’s theory of justice who identifies justice as ‘fairness’ with the support of the social contract theory modified by him by emphasizing upon the principles of equality and liberty to be achieved through just institutions. His work is unique in the sense that it is comparative rather than ideal or transcendental and it lays emphasis on human lives and on the behaviors of the people vis –a-vis justice rather than some just institutions. John Rawl’s identification of justice through the prism of Fairness wants to create perfect society through the means of just institutions which are universally applicable at all times. He observes that such universal application is impossible and too ideal to achieve. He has laid emphasis on reason rather than perfection.His work is based upon comparative theory and he has opposed the ‘transcendental theory’ propounded by Rawl wherein the aim is to create and identify perfect society. According to Sen, such identification is not possible there are many theories of justice. He has given an apt and simple story of three children Ann, Bob and Carla quarrelling as to who should get a flute. Anne claims the flute on the ground that she is the only one of the three who knows how to play it. Bob claims that he is the only one among the three who is so poor that he has no toys of his own and that the flute would give him something to play with. Carla claims that she has the right over the flute as she had made the flute in the first place. The transcendentalist or Rawl’s follower approach will be to seek as to which one of these is a right answers. Sen wants to point out that sometime there are many or plural right answers and that there are many plausible reasons for handing over the flute to any of the children.