Indian legislature provided special class of persons called Advocates in Advocates Act, 1961 to practice all Indian laws. Therefore, auth...
Indian legislature provided special class of persons called Advocates in Advocates Act, 1961 to practice all Indian laws. Therefore, authorised representative clause not required in any Indian taxation statute. Bar Council of India Vs A.K.Balaji [SLP(Civil)No(s)17150-17154/
2012] Dt.4.7.2012 (SC) & A.K.Balaji Vs Govt. of
India (2012) 35 KLR 290 21.02.2012 (Madras HC) it was clearly held by
Hon’ble Supreme Court & Madras High Court that Advocates alone are entitled to practice the Profession of Law both in
litigious & non-litigious matters, nullifying the effect of Section 33
of Advocates Act. This also confirms to
Section 29 of Advocates Act. The constitution bench of Supreme Court of
India in National Tax Tribunal case of Madras
Bar Association Vs Union of India bearing No.150 of 2006 Dt.25.09.2014, it
was ultimately held that Chartered
Accountant to represent a party to an appeal before NTT, unconstitutional and unsustainable in law. The verdict of Supreme
Court is the declared law of land, binding on all throughout the territory of
India under Article 141 of Indian Constitution & contravention liable for
action under Article 129 read with Article 142(2) of Indian Constitution. Hence, Advocates alone are entitled to
Practice, Plead and Act before the revenue authorities. On date, authorized
representative clause under all Indian taxation statute has been subject to
review of apex court and hence require deletion. Other than Advocates should appear before tax authorities under
CPC/Evidence Act, against summons issued. If such appearance clause still
retained in statute book of Indian taxation laws, situation may arise that
order of assessing authority passed against the representation of other than
Advocates become in-fructuous, bad in law, null & void. Further, such
orders cannot be enforced/appealed.
Power of attorney (Vakalatnama) to practice law can only be given to Advocates.
REQUIRED ACTION OF MINISTRY OF FINANCE IN CONSULTATION WITH MINISTRY OF LAW & JUSTICE, GOVT. OF INDIA, IN VIEW OF ABOVE COURT VERDICTS.
Learned officials in Ministry of Finance well aware that all procedure laid down in CPC/Evidence Act followed in assessment procedure in all Indian taxation laws. In view of above court verdicts, following amendment to taxation statute & procedural changes should be brought, in consultation with Ministry of Law & Justice. Govt. of India. Authorised representative clause require deletion. In response to notice issued in Indian taxation statute, assessee should appear in person or only through Tax Advocate duly authorising him by way of vakalatnama. In order to seek production of records in support of return filed, summons should be issued to enable other than Advocates to appear on behalf of the assesses
B.S.K.RAO, B.Com, LL.B, MICA,
Auditor & Tax Advocate,
BDKRAO, Beside SBI,
Tilak Nagar, Shimoga-577201
MO : 0-9035089036
E-Mail : firstname.lastname@example.org
Court Verdicts enclosed as attachment