Paper - V - Professional Ethics and Professional Accounting System PDF
Paper - V - Professional Ethics and Professional Accounting System PDF
Part A
●Rule 47 of Chapter II of Part IV of the Bar Council of India Rules, an advocate shall not personally engage in
any business, but he may be a sleeping partner in a firm doing business provided that, in the opinion of the
appropriate State Bar Council, the nature of the business is not inconsistent with the dignity of the profession.
●According to Rule 50, an advocate who has inherited, or succeeded by survivorship to a family business may
continue it, but may not personally participate in the management thereof. He may continue to hold a share
with others in any business which has descended to him by survivorship or inheritance or by will, provided he
does not personally participate in the management thereof.
●In Bar Council of Maharashtra v M.V. Dabholkar, (AIR 1998 SC 242) Justice Krishna lyer held that The Bar is
not a private guild, like that of barbers, butchers and candlestick makers etc, but, by bold contrast a public
institution committed to public justice and pro bono publico service The grant of a monopoly licence to
practise law is based on three assumptions: (1) There is a socially useful function for the lawyer to perform (2)
The lawyer is a professional person who will perform that function and (3) His performance as a professional
person is regulated by himself and more formally, by the profession as a whole. The Central function th the
legal profession must perform is nothing less than the administration of justice The practice of Law, however,
is a public utility but not the business of profit.
Solicitors Firm- Whether an Industry
●Solicitor is a lawyer who prepares legal documents (e.g.) wills, sale of land or buildings, advises clients on
legal matters, and speaks on their behalf in Courts.
●Firm means a partnership of two or more persons by making a written or oral agreement that they will
jointly assume full responsibility.
●An industry is one which is carried on wholly to produce a particular commodity or good with the help of
land, labour, capital and entrepreneur. An industry consists of companies of largescale production. The unit of
industry is called body corporate.
●Bar Council, the solicitor's organisation, is a statutory body established by the Government through the
Advocates Act, 1961. All the advocates are the members of the Bar Council. They elect the Executive body and
other related committees. Member advocates pay the membership fee.
●A company or corporation of an industry consists of the general body of share-holders. They elect the
executive body to run the industry. The members purchase the shares of equal value. A body corporate
generally have perpetual succession and a common seal and do the transactions in the name of the body
corporate.
The solicitors firm cannot be called an industry because of the following reasons:-
Solicitor Firm is an entity formed by an association of professionals who are engaged in legal practice
.Conventionally , these firms were based on partnership .
It provides a variety of specialized legal services to individuals, or associations , or companies
The primary service of law firm is being an advisory to the clients about their legal rights and liabilities, and
representing them in matters related to civil, criminal, business transactions, IPR, real estate, taxation
Based on arrangements the solicitor firm may be Sole Proprietorship, General Partnership , Professional
Assn, Limited Liability Company or Limited Liability Partnership ( LLP)
Rule 20 of Order IV of Supreme Court Rules, 1966 two or more advocates on record may enter into a
partnership with each other and any partner may act in the name of the partnership provided that the
partnership is registered with the Registrar. o Advertising is strictly prohibited in the legal profession
This profession is of great learning, of high morals and conduct. It is improper and unprofessional to meet
a representative of the press on the matter in which he is engaged as an advocate Hence we cannot call
the solicitors firm as an Industry.
Right to Practice - Right or Privilege
❖ Difference between Right and Privilege
▪ Right means the standard of permitted action by law.
▪ Right is a legally enforceable claim, inseparably associated with remedy
▪ Rights are legally protected interests
▪ A right involves something to be done or abstained by another person for the benefit of the person with the
right.
▪ In a right the action or the forbearance comes from the one who is burdened to satisfy the right ▪ Right
implies a duty cast on another person who must not disregard the right.
Privilege is benefit or immunity conferred by law on a person or group of persons
Privilege carries the idea that the person who enjoys the liberty can by himself do or abstain from doing
what he has the right of doing or abstain from doing from what he has the right of doing or abstain from
doing
In privilege there is no one else who has to carry out the act or abstinence, it is the enjoyer of the privilege
who is himself to act or abstain o Law can not interfere in case of privilege. Privilege is absence of
restraint. Privilege means the freedom which a person has .
Practice of an Advocate is a Right
Chapter IV from Sections 29 to 34 of the Advocates Act, 1961 stated ‘ Right to Practice’
1.Advocates to be the only recognized class of persons entitled to practice law ( Sec. 29 )
2.Right of advocates to practice ( Sec. 30 )- * Every advocate whose name is entered in the State roll shall be
entitled as of right to practice throughout the territories to which this Act extends –
i. in all Courts including the Supreme Court ii. before any tribunal or person legally authorized to take
evidence iii. before any other authority or person before whom such advocate is by or under any law for the
time being in force entitled to practice
3.Advocates alone entitled to practice ( Sec. 33 ) - No person shall, be entitled to practice in any Court or
before any authority or person unless he is enrolled an advocate under this act.
4.Power of High Courts to make rules ( Sec. 34 ) -The High Court may make rules laying down the conditions
subject to which an advocate shall be permitted to practice in the High Court and the courts subordinate
thereto.
Conditions for Right to Practice
➢ An advocate who has right to practice has to fulfil the conditions as laid down in the Chapter III of Part VI of
the Bar Council of India Rules :
Every advocate shall be under an obligation to see his name appears on the roll of the State Council within
whose jurisdiction he ordinarily practices.
An advocate shall not enter into a partnership of any other arrangement for sharing remuneration with
any person or legal practitioner who is not an advocate.
Every advocate shall keep informed the Bar Council on the roll of which his name stands, of every change
of his address.
The council or State Council can call upon an advocate to furnish the name of the State Council on the roll
of which his name is entered, and call for other particulars.
An advocate who voluntarily suspends his practice for any reason whatsoever, shall intimate by registered
post to the State Bar Council on the rolls of which his name is entered, of such suspension together with
his certificate of enrolment in original.
i. An advocate whose name has been removed by order of the SC or a HC or the BCI , shall not be entitled
to practice the profession of law either before the Court or before the authorities mentioned under Sec.
30 ii. An advocate who is under suspension, shall be under the same disability one in which he held office
An officer after his retirement or otherwise ceasing to be in service shall not practice for a period of 2
years in the area in which he exercised jurisdiction for a period of 3 years before his retirement or
otherwise ceasing to be in service
No advocate shall be entitled to practice if in the opinion of the Council he is suffering from such
contagious disease as makes the practice of law a hazard to the health of others.
Right to practice is a Right of Advocates only
▪ Sec. 32 : Power of Court to permit appearances in particular cases i. Any person can defend his own case, if
he wants to do so ii. Power of Court to permit appearances in particular cases, any Court, authority or person
may permit any person, not enrolled as an advocate to appear before it or him in any particular case iii. The
right to appear before a sales tax authority is not confined to advocates only. The list includes an employee, a
relative, a sales tax practitioner and also professionally qualified people like lawyers and accountants.
Harishankar Rastogi v Girdhari Sharma (1978)
●In this case, the petitioner sought the permission of the Court to be represented by another person in a case
who is not an advocate under the provisions of the Advocates Act 1961. The Court examined the provisions of
Section 30 of the Act, which state that only the advocates are entitled to practice in any court in India.
●The Court finally concluded the case by observing that a person who is not an advocate has no right to enter
the court. He/she must take prior permission from the Court. Later it is up to the Court to accept or withdraw
the permission.
R.K Chawla v Goa antibiotics and pharmaceuticals Pvt Ltd. (2005)
In a similar verdict to the above-mentioned case, the Court, in this case, observed that, although Section 32 of
the Advocates Act permits any person who is not an advocate to appear before the court for a case, there is a
difference between a right to appear on behalf of some other person and the Court’s permission to allow a
non-advocate to appear before it.
ADMISSION AND ENROLMENT OF ADVOCATES (Section 16-28)
Qualification Prescribed for Enrolment
S.24 of the Advocates Act prescribes the following qualifications for a person to enroll as an Advocate.
He must be a citizen of India.
He must have completed 21 years of age.
He must have passed 3 years law course (regular study from the university after graduation) or 5 years
integrated Law course after 10 +2. If the law degree is from any Foreign University then it must be a
recognized degree, for the Advocates Act by the Bar Council of India.
He should pay an enrolment fee as may be prescribed by the State Bar Council.
He must fulfill such other conditions as may be prescribed by the State Bar Council for the purpose of
enrolment. No upper age limit for enrolment is fixed in the Advocates Act. So, after 21 years at any age
one can enroll as an Advocate.
● In Indian Council of Legal Aid and Advice V. Bar Council of India (AIR 1995 SC 691) the Bar Council of
India by using the rule making power conferred under S.49 of the Advocates Act made a rule prohibiting
persons above 45 years to enroll as an Advocate. This rule was challenged as beyond the powers of the Bar
Council. The Supreme Court also accepted this agreement and struck down the said rule as ultra vires to S.49.
The court held that the said section empowers the Bar Council to frame rules only to regulate the legal
profession and using this power the Bar Council cannot make rules prescribing qualifications for enrolment.
● In Sudeer v. Bar Council of India (AIR 1999 SC 1167) the Supreme Court held that the Bar Council of
India Rule prescribing one year pre-enrolment training apprenticeship, after the law degree, is ultra vires the
rule making power of the Bar Council of India. In this case also the Supreme Court held that Bar Council cannot
make rules prescribing qualification for the enrolment. Qualifications are already prescribed in the Advocates
Act
Disqualification of Enrolment
● The following persons are disqualified to enroll as an Advocate (S.24A):
o A person convicted for an offence involving moral turpitude.
o A person convicted for an offence under untouchability (offences) Act, 1955.
o A person dismissed or removed from government service on any charge involving moral turpitude.
● The disqualification ceases to have effect after the period of two years of his release from jail or
dismissal from service.
● If an application for the enrolment is refused on any one of the above grounds of disqualification, the
State bar Council has to intimate that fact stating the name, address, reasons for refusal to all other State Bar
Councils, thereby he
shall be prevented from applying to the other State Bar Councils for Enrolment.
● A person cannot be permitted to carry on other profession along with legal profession. So, a person
with a law degree is carrying on the other profession is disqualified to enroll as an Advocate (Haniraj L.Chulani
V. Bar council of Maharashtra ).
● A full time salaried law officer is not entitled to enroll as an Advocate (Sathish Kumar Sharma V. Bar
Council of Himachal Pradesh (AIR 2001 SC 509)
● Section 16 of the Advocates Act classifies the Advocates into two types namely, Senior Advocates and
other Advocates.
● The Supreme Court or a High Court shall designate an Advocate with his consent, as Senior Advocate, if
the court is of the opinion that by virtue of his ability, standing at the Bar or special knowledge or experience
in the law, he deserves such distinction.
● It is an honour and privilege conferred on an Advocate. By virtue of the pre-eminence which a senior
Advocate enjoys in the profession, they carry the greatest responsibilities and they should act as a model to
the junior members of the profession.
● A senior Advocate more or less occupies a position like a Queen’s counsel in England next after the
Attorney General, the Solicitor General and the State Advocate General.
● Each High court has framed their own rules of procedures for designating an Advocate as Senior
Advocate.
The Bar Council of India has prescribed the following restrictions in the matter of practice of a Senior
Advocate:
1. A senior Advocate shall not file a vakalatnama or a memo of appearance or pleading or application in
any court or tribunal or before any person or authority mentioned in S.30 of the Act.
2. A Senior Advocate in the Supreme Court shall not appear without an Advocate on record in the
Supreme Court.
3. A Senior Advocate in the High Court shall not appear Without an Advocate of the state roll.
4. He shall not accept instructions to draft pleading or affidavits, or to do any drafting work of an
analogous nature.
5. He shall not undertake conveyancing work of any kind whatsoever.
6. He shall not directly accept a case from a client or instructions from his client to appear in any court or
tribunal.
7. He is free to make concessions or give undertakings in course of arguments on behalf of his client on
instructions from the junior Advocate.
●When an Advocate is designated as a Senior Advocate, the registrar of the Supreme court or the High
court, as the case may be, shall communicate it to all the High courts and the secretary to the State Bar
Council and the Bar Council of India.
●In the communication, the Name of the Advocate and the date on which he was designated as the
Senior Advocate should be mentioned.
Enrolment Procedure in Bar Council Disposal of Application for Admission as an advocate
➢Section 26-A : A State Bar Council may remove from the State Roll the name of any advocate who is dead or
from whom a request had been received to that effect.
➢Section 27 : Application once refused not to be entertained by another Bar Council except in certain
circumstances ( Except with the previous consent in writing of the State Bar Council which refused the
application of the Bar Council of India ).
➢Section 22 : Certificate of Enrolment.
➢Section 17 : State Bar Councils to maintain roll of Advocates.
➢Section 18 : Transfer of name from one state roll to another State Roll.
➢State Bar Councils to send copies of rolls of advocates to the Bar Council of India.
SENIOR ADVOCATES -
Admission as Senior Advocates
▪ Sec. 16 of Advocates Act, 1961
*Advocates classified as Junior and Senior
*By virtue of ability, standing at the Bar or special knowledge of experience in law an advocate will be
designated as Senior Advocate in SC or HC
*Sec. 30 : Every advocate whose name is entered in the State roll shall be entitled as of right to practice
throughout the territories to which this Act extends : i. in all courts including the Supreme Court
ii. before any tribunal or person legally authorized to take evidence iii. before any other authority or
person before whom such advocate is by or under any law for the time being in force entitled to
practice.
Elements of Advocacy
The following are 8 essential elements of advocacy.
1) Accept Brief in the Court - An advocate is bound to accept any brief in the Courts or Tribunal or before
any other authority in or before which he is professes to practice at a fee consistent with his standing at the
Bar and the nature of the case.
2) Filing the case - In civil cases of suit is required to be instituted by presenting a plaint to the court. The
statement of a plaint regarding his claim he is taken as a plaint. The plaintiff presents his case along with cause
of action etc, through the plaint. The plant is also called the written statement. Every pleading is required to
contain a statement in a concise form of the material facts on which the party filing the plaint relies for his
claim or defense.
3) Pleading- There are four fundamental principles of pleadings:
1) Every pleading must state Fact clearly
2) It must state all the material facts;
3) It must state only the facts on which the party pleading relies, and not the evidence; and
4) It must state concisely but with precision and certainty.
4) Examination-in-chief - Examination-in-chief is the way in which advocates present almost all the
evidence through witnesses, whether as Counsel for plaintiff or defendant. Examination of expert witnesses
and admission of expert opinions are also vital part of advocacy for which special skill is to be achieved
according to the expert evidence.
5) Cross-examination - The examination of a witness by the adverse party shall be called his cross
examination. Witness shall be first examined-in-chief and cross-examined, later re-examined. The witness may
be cross-examined to show his bias or prejudice, to show an interest in the outcome of the case. Cross-
examination should be carefully done to the extent when there is a reasonable chance that it will advance
their clients theory of the case or undermine some elements of the opponent's case or defense. Good cross-
examination is an art and it is learnt from experience and from observing senior Advocates while cross-
examining witnesses as well.
6) Re-Examination - The examination of a witness subsequent to the cross examination by the party who
called him is called Re-Examination. The main object of the Re-Examination is to explain the points arising out
of the cross-examination. And the Re-Examination is required to be directed to the explanation of the matter
referred to the in cross examination. In the Re-Examination an attempt is to be made to restore the credit of
the witness attacked during the cross-examination.
7) Arguments -In arguing a case strongest points should be emphasized and the weak points should not
be raised as far as possible. Arguments on each issue should be written out. The name of witnesses and the
documents in support of the issues should be clearly noted. An advocate should study the record of the case
with the object to discover the weak points and also the strong points in the opponent's case. An advocate
should prepare the argument in such a way as to meet them and prove them as insignificant.
8) Appeals: Arguing of appeals in a court of law is also of considerable importance. In the previous
judgment, the judge will have some reasonable ground. A careful study of the case is required to find the
points which were not noticed by the Court below.
Seven Lamps of Advocacy
1. Honesty
•“ honesty is for the most part less profitable than dishonesty “ Plato
•Honesty is the quality of straightforwardness , freedom from deceit, cheating or stealing and not telling lies
•An advocate should not do any act which will lead to professional misconduct
•He should disclose the real facts and legal position to his clients frankly
•Honesty, integrity and character are three virtues together essential for the success of an advocate
2. Courage
o “ it is to stand in the crowd but it takes courage to stand alone” - Mahatma Gandhi o An advocate must
perform his duty to safeguard the interests of the clients o He should not fear about the executive and
politicians o Advocacy is a form of combat and courage is a good weapon
3. Industry
▪ “ an advocate must live like a hermit and work like a horse “ - Lord Eldon
▪ Industry is the quality of being hard-working , being always employed usefully
▪ Advocacy is an intellectual profession. Intelligence and knowledge will be sharpened with hard work and
strenuous efforts
▪ An advocate must know about every trade. He must acquire the knowledge of every field.
▪ To acquire up to date knowledge, an advocate must refer international and national journals 4. Wit
▪ Wit means clever and humorous expression of ideas, liveliness of spirit
▪ Wit flows from intelligence, understanding and quickness of mind
▪ Wit lessens the workload of an advocate and it relaxes his mental strain
▪ The lamp of wit is needed to lighten the darkness of advocacy
5.Eloquence
▪ Eloquence means fluent speaking and skillful use of language to appeal to the feelings of others
▪ Fluent speaking impresses the listener
▪ An advocate must be fluent, skillful in using appropriate words to impress the Court
▪ Eloquence is related to the art of oratory
6.Judgment o Judgement is an intellectual capacity, ‘ the inspiration which enables a man to translate good
sense into right action
o In judgement one has to estimate, consider and form an opinion about the issues with good sense and
ability
o An advocate could be in a position to judge the merits and demerits of the case on hearing the brief and
seeing the document o He should inform his client the legal position openly after judging the issues
7. Fellowship
▪ “ Lawyers on opposite sides of a case are like the two parts of shears, they cut what comes between them,
but not each other” - Daniel Webster
▪ Fellowship means the membership in friendly association or companionship
▪ Though the advocates are opponent parties before the bench but not enemies with each other
▪ There is no discrimination of age, ability, experience and riches etc., between the advocates
▪ Among advocates, there is just the same familiarity , the general ardor of character, the same kind of
unwritten code of moral and manners, unmistakable manner
K.V.Krishnaswamy Iyer, in his book “ Professional Conduct and Advocacy” adds one more lamp
✓Tact means handling people and situations skillfully and without causing offence.
✓An advocate must be in a position to tackle and win his client, opponent party, opponent advocate in
smooth way
✓An advocate should not quarrel with Court or lose temper over trifle things in the Court and outside.
✓Tact involves and is in reality founded on judgement but more properly refers to the human side of putting
into action the result of one’s judgement
Panchsheel a of Bar
Panchsheel refers to the following five qualities. They are :-
(i)Honesty
(ii)industry
(iii)justice (iv) Service and (v) Philosophy.
Ten commandments of Advocates
The various duties of an Advocate like duties to the client, duties to the court, duties to the colleagues and
duties to the public shall be put into the following ten rules popularly known as the ten Commandments of
Advocates.
1. Protection of the interest of the client: An Advocate must be loyal to the interests of the client and
fight for his cause without the fear of any unpleasant consequence to him or any other person (see duty to
the client).
2. Proper Estimation of the value of the Legal Advise: An Advocate shall not overestimate or
underestimate the value of his advice. He must always give proper legal advice to the client.
3. Honest and Respect: He must be always honest and respectful to the court.
4. Preparation of the case: He must prepare the case thoroughly before presenting it to the court.
5. Service: Lawyers shall be willing to protect the rights of the oppressed and the poor.
6. Loyalty to Law and Justice: He must always give advice to enhance loyalty to law and justice.
7. Fellowship: He must be always friendly with the fellow members of the Bar and more friendly with the
young lawyers and encourage them.
8. Fairness: He must be fair in his dealings with the client, with the court and with the public
9. Systematic Study: He must develop the habit of systematic study of the law and acquainted with the
latest developments in Law.
10. Prudence and Diligence: He must always vigilant and active. He must avoid the easy come and easy-go
method.
Duty of an Advocate to the court (Rule 1-10)
In the administration of the justice, the role of the advocate is to help the court to take a right decision in the
dispute. While performing this job, an Advocate is duty bound to perform certain duties to the court.
Following are duties prescribed by the Bar Council rules as duty to the court, which should be observed by the
Advocates. Chapter II, Part VI of the Bar Council of India Rules deals with duty of advocate towards court :-
1. An Advocate shall show the due respect to the court and shall never act in any manner to undermine
the confidence in the judiciary.
2. He shall not exert or attempt to exert any personal influence on the decision of the court, nor shall give
any impression that he possesses personal influence with the judge before whom he normally practices.
3. He shall be always punctual in attending courts in the prescribed dress.
4. He shall be fair and frank in the court proceedings.
5. He shall not include any fact which he knows to be false in the pleadings, petitions or affidavits.
6. He shall not ask for any adjournment of a case without genuine reasons.
7. He shall not communicate privately with the judges to influence them relating to any pending case.
8. He shall not speak ill of judges or use abusive remarks about them. But, if the judge behaves
improperly, it is not only the right but also his duty to report it to the proper authorities.
9. He shall not interrupt when the counsel for the other side or the judge is speaking.
10. He shall appear in the court in the prescribed dress and his appearances shall always be presentable.
He shall not wear bands or gown in the public places.
Duty of Advocate to the Clients (Rule 11-33)
A client is entrusting a case with an Advocate because of his trust and confidence on him. In order to honour
this trust and confidence the Bar Council of India rules 11-33 prescribes the following duties as duty to the
client.
1. An Advocate is bound to accept a case in the courts or tribunals where he is normally practicing.
2. He shall not withdraw from a case which he has already accepted without sufficient reasons. He shall
not withdraw from the case merely because his fees has not been paid in full. He shall withdraw from the case
only after giving a reasonable notice to his client. After his withdrawal he must refund such part of the fees
which is in excess in his hand.
3. He shall not accept a case in which he has reason to believe that he will be called as witness. If he
already engaged in a case in which he is called as a witness then he should return the case. But, if his
retirement will cause irreparable loss to the client then he can continue to appear as a lawyer.
4. He must make full and frank disclosures to his client relating to his connection with the parties and his
interest in the controversy which may likely to affect his clients interest.
5. He should fearlessly uphold the interest of his client by fair and honourable means without the fear of
any pleasant consequences to himself or to any other person. He shall not refuse to appear for an accused
person merely because in his personal opinion the accused has committed the offence.
6. An Advocate appearing as a prosecution counsel shall be fair and shall not conduct the prosecution
with hostility to the accused to secure conviction. He should not obstruct the defence counsel in placing the
relevant material evidence to prove the innocence of the accused.
7. He shall not disclose any matter communicated to him in his professional capacity to any other person
without the consent of his client.
8. He shall not be a party to fomenting of litigation.
9. He should act at the instructions of his client and not at the instruction of any other person.
10. He shall not stipulate a fee depending on the success of the case or agree to share the proceeds of the
litigation.
Advocate’s Duty to Opponent Party (Rule 34 & 35)
Rule 34 &35 deals with the duties of an Advocate to the opponent party. They are as follows.
1. Rule 34 provides that an Advocate shall not in any way communicate or negotiate upon the subject
matter of dispute with the opposite party directly. For any reasons, If we want to communicate anything then
it should be done through his Advocate.
2. Rule 35 provides that an Advocate shall do his best to carry out all legitimate promises made to the
opposite party. Even if such promises are not in writing or not enforceable under the rules of the court, he
must try his level best to perform his promises.
3. He shall not use unfair and malicious tactics against the opponents
.4. He shall not abuse the rules of evidence and the process of the court in order to injure the opponent.
5. He shall not make baseless attacks on the reputation of the opponent or his witness or unduly harass
them.
6. He may make concessions to the convenience of the opponent and his lawyer in fixing the date of trial.
Duty to Profession (rule 36-40)
1. An Advocate shall not speak ill of the profession. He should conduct himself in such a way to enhance
respect, sympathy and good feeling between the members of the profession and strive to maintain the
honour and dignity of the profession. .
2. He shall not discuss in the newspapers any pending case or appeal.
3. He shall not in any way solicit cases by advertisement or otherwise.
4. He shall not act or plead in his professional capacity before any officer of the state not exercising
judicial or quasi-judicial powers.
5. He shall not appoint intermediaries for procuring cases and divide the fees between them or pay
commission to them for such work.
6. He shall not entertain or show any undue hospitality to any particular judge.
7. He shall not place himself in the situation which may be unbecoming of a member of the bar.
8. He shall not oppose the desire of his client for additional professional help or assistance from other
lawyers also.
Duty to Colleagues
In order to maintain good relation among the members of the Bar, an Advocate has to perform the following
duties to colleagues.
1. An Advocate shall not enter appearance in any case in which there is already an Advocate.
2. He shall not in any way solicit cases by advertisement or otherwise.
3. He shall not allow his name to be used by some other person for unauthorized practice of law.
4. He shall not accept a fee less than the fee chargeable under law.
Professional Misconduct
● Misconduct means dereliction of duty. Professional misconduct means dereliction of duty relating to
Legal profession.
● Under S.35 of the Advocates Act, An Advocate is punishable not only for professional misconduct but
also for other misconduct.
● Other misconduct means a misconduct not directly connected with the legal profession.
● Professional misconduct arises as a result of serious dereliction of duties to the court, to the client, to
the opponent, to the colleagues, to the profession, to the public etc.
Following are some of the instances of professional misconduct:-
1. Making false allegation against judicial officers.
2. Deliberately lodging groundless criminal complaint.
3. Making groundless and insulting charges against witness.
4. Refusing to accept a case without justification.
5. Attending court proceedings in drunken state.
6. Attempting to influence judicial officers for favour.
7. Carrying on other trade or business.
8. Committing crimes.
9. Financing litigation.
10. Obtaining client‟s signature on blank papers.
11. Shouting slogans or holding demonstration in front of the court.
12. Approaching investigative officers for favour during investigation of a case.
13. Writing letter to the presiding officer in connection with the pending case.
14. Tampering with the witness
15. Suggesting the client to bribe the presiding officer.
16. Moving application before any court or authority before informing that a similar application has been
presented before any authority or rejected by any authority.
17. An exclusively retained pleader accepting a case against the client from the opposite party
18. Failure to appear in the proceedings of a case without any sufficient reason.
Punishment for Misconduct
● The Disciplinary committee of the State Bar Council after hearing the Advocate concerned, the
Advocate general comes to the conclusion that the misconduct is proved that it may pass any of the following
orders, namely (i) Reprimand the Advocate.
(ii) Suspend the Advocate from the practice for such period as it thinks fit.
(iii)Remove the name of the Advocate from the Advocates Roll.
● Punishment may be awarded depending on the gravity of misconduct established against him.
● The punishment to remove from the Advocates Roll is awarded only in the cases where the
misconduct is of such nature that the Advocate is unworthy of remaining in the profession.
● Where an Advocate is suspended from the practice he shall not practice in any court or tribunal or any
authority or person during the suspended period.
● Where notice is issued to the Advocate general, he may appear before the disciplinary committee in
person or through any Advocate appearing on his behalf. If the misconduct is not proved beyond reasonable
doubt then the disciplinary committee shall dismiss the petition.
Remedies against the Order of Punishment
1. Appeal to the Bar council of India (s 37):
● Any person aggrieved by the order of the disciplinary committee of the State Bar Council, or the
Advocate general of the State may within 60 days from the date of the order may prefer an appeal to the Bar
Council of India.
● The appeal shall be filed in person or through by Advocate or by registered post. He must submit 5
copies of appeal memorandum along with the attested copy of the order of the State Bar Council.
● Such appeal shall be heard by the disciplinary committee of the Bar Council of India and after hearing
it may pass any order it deems fit ie., it can confirm. The order of the State Bar Council, or increase or reduce
the punishment, or totally remove the punishment.
2. Appeal to the Supreme Court :
● Any person aggrieved by an order made by the Disciplinary committee of the Bar Council of India, or
the Attorney General of India may within 60 days from the date of order prefer an appeal to the Supreme
court.
● The Supreme Court after hearing the parties concerned shall pass any order as it thinks fit. Normally,
the Supreme court will not interfere with the concurrent findings of fact by the disciplinary committee of the
Bar Council of India and the State Bar Council. If the finding is based on no evidence then the court will
examine it.
3. Stay of the order:
● For the convenience of filing an appeal against the order of the State Bar Council or the Bar Council of
India, the aggrieved party can file an application before the concerned Bar Council which has passed the order
to stay the order still appeal is filed.
● If genuine grounds are there then the concerned Bar Council can stay the order. Similarly, after filing
the appeal before the Bar council of India or before the Supreme Court the aggrieved party can ask for the
stay of the order still the disposal of the appeal. If the genuine grounds are there then the Bar Council or
Supreme Court shall stay the order still the disposal of the appeal.
Bar - Bench Relationship
Meaning of Bar
- Bar is a collective term for the attorneys who are licensed to practice in the Court, or a particular court,
of any State.
- The term ‘ Bar’ was originated in England with the partition of bar fixed for dividing the Court hall into
two parts for the purpose of separating lawyers and officers of the Court from suitors and other general
public.
- Black’s Law Dictionary defines ‘ Bar’ as the railing that separates the front area where the Judge, court
personnel, lawyers and witnesses conduct court business, from the back area which provides seats for
observers.
- Encyclopedia Americana explains that the term ‘ Bar’ as a court room applied to the area impliedly
reserved for the principles of the Court i.e., the Judge, the attorneys , the Court officer and the members of
the Jury.
- At present Bar means a particular part of Court room where lawyers sit.
Meaning of Bench
- Bench in legal context means simply the location in a court room where a judge sits
- The historical roots of that meaning come from judges formerly having sat on long seats or benches
when presiding over a court.
- In modern courtrooms, the bench is usually an elevated desk are that allows a judge to view the entire
courtroom
- Bench is that part of Court considered in its official capacity, while the Judges are sitting
- The Bar and Bench play important role in the administration of justice in Courts
- The phrase ‘ bench and bar’ denote all judges and advocates collectively
Role of the Bar to Strengthen Bar-Bench Relation
To strengthen the Bar-Bench relation, the Advocates must take the following steps.
1. They should give the due respect to the judges and they must avoid speaking ill of the judges and the
judiciary.
2. They should help the judges in the trial of the cases by presenting the relevant law in the correct and
clear manner. They should never act in such away to irritate the judges.
3. If the judges pronounces a wrong order, they should not criticize the judges. They should try to set
right the wrong order through appeal.
4. For getting favourable order they should not give pressure or influence the judges.
5. If the judges behavior is irritating and disrespect to the Advocates should not enter in to a direct
confrontation with the judge. Through the Bar Association the matter should be discussed with the judge in
his chamber and shall request to avoid such misbehavior
Role of the Bench to Strengthen Bar –Bench Relation
Only when Bar-Bench relations are strengthened, people will get confidence and fair on the Judiciary. To
strengthen Bar-Bench relation the Judges should follow and practice the following:-
1. Judicial Respect: Just like the Advocates are giving respect to the Judges the Judges should also give to
the Advocates and the brethren Judges.
2. Patient Hearing: Judges should hear the case with open and respective mind without any prejudice or
bias. They should act only to the interest of justice. They should give sufficient opportunity for the Advocates
to present the case in full.
3. Impartiality: Judges should act impartialy. They should not act in favour of any Advocate or a party to
the dispute.
4. Avoidance of Interruptions: As far a possible, Judges must avoid interruptions while the Advocate is
examining witnesses and arguing the case.
5. Speedy Disposal: `Justice delayed is justice denied‟, hence cases should be disposed off as quickly as
possible. When preference is given for disposal of old cases, care should be given to see that new cases should
not get into arrears.
CONTEMPT OF COURT
Meaning of Contempt
● Oswald defines ‘ contempt to be constituted by any conduct that tends to bring the authority and
administration of Law into disrespect or disregard or to interfere with or prejudice parties or their witness
during litigation .
● According to Corpus Juris Secondum, the contempt of Court is disobedience to the Court by acting in
opposition to the authority, justice and dignity thereof. It also signifies a willful disregard or disobedience of
the Court’s order.
● According to Halsbury, ‘ Any act done or writing published which is calculated to bring a Court or Judge
into disrepute or to lower his authority or to interfere with the due course of justice or the lawful process of
the Court is contempt of Court “
● Section 2(a) of the Contempt of Courts Act, 1971 “ Contempt of Court “ means civil contempt or
criminal contempt.
● Section 2(b) of the Act provides that “ civil contempt” means willful disobedience to any judgement,
decree, direction , order , writ or other process of a Court or willful breach of an undertaking given to a Court
Section 2(c ) of the Act provides that ‘ Criminal Contempt’ means the publications of any matter or the doing
of any other act whatsoever which –
i. scandalizes or tends to scandalize or lowers or tends to lower, the authority of, any Court, or ii. Prejudices or
interferes or tends to interfere with, the due course or any judicial proceeding or
iii. Interferes or tends to interfere with or obstruct or tends to obstruct, the administration of justice in any
other manner.
Punishment for contempt
S.12 Prescribes the punishment for contempt of court. punishment is same for the civil as well as the criminal
contempt.
If the charge of contempt of court is proved, the Court shall award any one of the following punishment.
1.Simple imprisonment for a term which may extend to 6 months.
2.Fine which may extend to Rs.2000/-.
3.Both the punishments ie., imprisonment and fine together.
● In Re Vinay Chandra Mishra (AIR 1995 SC2348)the supreme court heldthat for contempt of court
committed by an Advocate, he shall be suspended from practice for a fixed period or he shall be permanently
restrained from practice.
● The Supreme Court Bar Association has filed a review petition against this order. In which the supreme
court held that for contempt of court the court cannot cancel the Advocates right to practice. But, he shall be
suspended from practice for a fixed period.
Defences in Criminal Contempt
S.3 to 7 of Contempt of Courts Act, 1971 deals with the defences avilable in Criminal Contempt. They are as
follows:
1.Innocent Publication(S.3):A person shall not be guilty of contempt of court if he had made any innocent
publication of any matter pending before a court without knowing that the mater is pending a court. The
person charge with contempt must prove that publication is made without knowing that the Matter is pending
in the court.
2.Publication Relating to a Decided Case (S.3(2)):Publication about the decided case is not a contempt since
the case is already decided by the court, the publication is not going to interfere with the disposal of the case.
that is why it is not treated as contempt.
3.Distribution of publication without knowing that it contains contempt of court Matter(S.3(3)): If a person
distributes and publication without knowing that it contains contempt of court matter then it cannot be
treated as contempt. If the publication does not contain the name and address of the Author, publisher and
printer then this defence cannot be used by the person distributing such publications.
4.Fair and Accurate Reporting of Judicial Proceedings(S.4): Fair and accurate reporting of judicial proceedings
is not a contempt. This is because we are following the principle of openness in the matter of administration
of justice.
5.Fair Criticism of Judicial Act(S.5): A proper and fair comment on a decision is not a contempt of court.
Criticism is permitted to the extent where it does not interfere with the administration of justice. So, it is
open to any one to express fair, reasonable and legitimate criticism of a judicial decision.
6.Bonafide Complaint against the Presiding Officers of a subordinate court(S.6): A bonafide complaint made in
good faith against the presiding officer of a subordinate court to the higherauthorities, who have control over
such subordinate court, is not a contempt.
7. No Substantial Interference with the Administration of Justice: It means an act which is technically a
contempt but such act does snot substantially interfere with the administration of justice. For such acts no
punishment is awarded.
Defences in the Civil Contempt
Following are some of the important defences available to a person charged with civil contempt.
1. Disobedience of the Order is Not Willful: If the disobedience of the order is accidental or which is not
willful then it‟s a good defence in a civil contempt proceedings.
2. The Order Passed Without Jurisdiction: If the order passed by the court is without jurisdiction then the
disobedience or violation of such order cannot be treated as contempt of court. An order passed without
jurisdiction is void, hence it won‟t bind any person. The person charged with contempt must prove that the
court has no jurisdiction to pass such order.
3. Order Disobeyed is Vague or Ambiguous: An order is treated as vague if it is not clear, specific and
complete. For violation of such order contempt proceedings cannot be taken.
4. Compliance with the Order is Impossible: Impossibility means that the implementation of the order is
practically not possible .impossible is different from mere difficulty. Mere difficulty is not a defence. The
person charged with contempt must prove the impossibility of compliance with the order.
Accountancy for Lawyers
Meaning of Accountancy and Accounting
American Institute of Certified Public Accountants ( AICPA) formulated the definition :
“ Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of
money, transactions and events which are, in part at least, of a financial character, and interpreting the result
thereof ”
❖ Nature of Accountancy
● It is the art of recording financial transactions.
● It is the art of classifying financial transactions
● The transactions must be recorded in monetary terms
● It is the art of summarizing financial transactions
● It is an art of analysis and interpretation of these transactions
❖ Functions of Accounting
▪ Systematic Record of Transactions
▪ Communicating results to interested parties
▪ Compliance with legal requirements
▪ Ascertain the financial position of individual or business
❖ Advantages of Accounting
● Replacement of memory
● Evidence in Court
● Settlement of Taxation Liability
● Comparative study
● Assistance to various parties
❖ Limitations of Accounting
● Records only monetary transactions
● No realistic information
● Personal bias of Accountant affects the accounting statements
● No real test of managerial performance
● Accounting lacks a uniform procedure
❖ Need for Accountancy for Lawyers
● As a member of the Bar Council, he should know the Bar Council Accounting
● He should know the accounting of Legal Services Authorities and the Supreme Court Legal Services
Committee
● He should know the accounting of Advocates as per Supreme Court Rules
● He should know the Welfare Fund Accounting
● He should know how to prepare his own accounts
● Lawyers Obligations to maintain accounts :-
○ An advocate is bound to accept any brief in the Courts
○ An advocate should keep accounts of the Clients
○ An advocate shall furnish to the client a copy of the clients account on demand ( Rule 30 of Section II of
Chapter II of Part VI of the Bar Council of India Rules )
○ After the termination of the proceedings the Advocate shall be at liberty to appropriate towards settled fee
due to him
○ Where the fee has been left unsettled the advocate shall be entitled to deduct out of any money of the
client emaining in his hands.
❖ Important Branches of Accounting
1. Financial Accounting
2. Cost Accounting
3. . Management Accounting
❖ Branches of Accounting for Advocates
● Bar Council Accounting
● Legal Services Accounting
● Welfare Fund Accounting
● Individual Accounting of Advocates or Advocate Partnership
❖ Bar Council Accounting
As a member of Bar Council an Advocate should know the accounting of Bar Council which are maintained
under the following provisions :
● A State Bar Council may constitute one or more funds in the prescribed manner for the purpose of –
○ giving financial assistance to organize welfare schemes for the indigent, disabled or other advocates
○ giving legal aid or advice in accordance with the rules made in this behalf
○ establishing law libraries ( Section 6(2) of the Advocates Act, 1961 )
● A State Bar Council may receive any grants, donations, gifts or beneficiations for all or any of the
purpose specified in sub-section (2) which shall be credited to the appropriate fund or funds constituted under
that sub-section.
● The functions of State Bar Council shall be to manage and invest and invest funds of the Bar Council
The functions of the Bar Council of India shall be to manage and invest funds of the Bar Council
The Bar Council of India may constitute one or more funds in the prescribed manner for the purpose of –
Giving financial assistance to organize welfare schemes for indigent, disabled or other advocates
Giving legal aid or advice in accordance with the rules made in this behalf
Establishing law libraries
The Bar Council of India may receive any grants, donations, gifts or beneficiations for all or any of the purposes
which shall be credited to the appropriate fund or funds constituted
Fee as a source of income to the State Bar Councils ( Part VIII of Bar Council of India Rules )
1. A State Council may levy fees, not exceeding the limits prescribed hereunder in any of the following
matters :
a. Petition challenging the election of one or all members of the State Council
b. Complaint of professional misconduct under Section 35 of the Act.
2. Provided that no fee shall be payable on complaint made by any court or tribunal or other statutory
body or wherein a proper case the Bar Council grants exemption thereof or
3. The complainant shall be liable to pay in addition to the fee in that the cost of service of process unless
the Disciplinary sub-committee grants exemption therefor
4. Certificate as to the date of enrolment and the continuance of the name of the advocate on the roll
5. Certificate required to be produced with the transfer application under Section 18 of the Act
FINANCE, ACCOUNTS AND AUDIT OF THE LEGAL SERVICES AUTHORITIES
- The Central Government shall, after due appropriation made by Parliament by law in this behalf, pay to the
Central Authority, by way of grants. ❖ National Legal Aid Fund
1. The Central Authority shall establish a fund to be called the National Legal Aid Fund
a. all sums of money given as grants by the Central Government under Sec.14
b. any grants or donations that may be made to the Central Authority by any other person for the
purposes of this Act.
c. any amount received by Central Authority under the orders of any Court or from any other source
2. The National Legal Aid Fund shall be applied for meeting -
a. the cost of legal service provided under this Act including grants made to State Authorities
b. the cost of legal services provided by the Supreme Court Legal Services Committee
c. any other expenses which are required to be met by the Central Authority
State Legal Aid Fund
1. A State Authority shall establish a fund to be called the State Legal Aid Fund
a. all sums of money paid to it or any grants made by the Central Authority for the purposes of this Act.
b. any grants or donations that may be made to the State Authority by the State Government or by any
other person for the purposes of this Act
c. any other amount received by the State Authority under the orders of any Court or from any other
source
2. A State Legal Aid Fund shall be utilized for meeting :
a. the cost of programs and camps organized to give Legal Services to persons who fulfill criteria laid
down, to conduct Lok Adalats and to undertake preventive and strategic legal aid programs b. the cost of Legal
Services provided by the High Court Legal Services Committees
c. any other expenses which are required to be met by the State Authority
District Legal Aid Fund
1. Every District Authority shall establish a fund to be called the District Legal Aid Fund and there shall be
a. All sums of money paid or any grants made by the State authority to the District
Authority for the purposes of this Act
b. any grants or donations that may be made to the District Authority by any person, with the prior
approvalof the State Authority for the purposes of this Act
c. any other amount received by the District Authority under the orders of any Court of from any other
source
2. A District Legal Aid Fund shall be utilized for meeting –
a. the cost of coordinating the activities of all the Taluk Services Committee and other Legal Services in
the District and Organize Lok Adalats within the District.
b. any other expenses which are required to be met by the District Authority
Welfare Fund Accounting
● Advocates’ Welfare Fund Act was passed in 2001 as central legislation among various other such
legislation.
● This 2001 Act is all about assisting and supporting advocates especially during periods like in pandemic
where there is a high possibility that not-so-high-end advocates face cash-crunch or high bills for medical
treatment.
● Under the A.P. Advocates Welfare Fund Act, 1987
a. all amounts paid through the sale of Welfare Fund Stamps
b. any contribution made by the Bar Council
c. any voluntary donation or contribution made to the Fund by the Bar Council of India, any Bar
Association, any other association or institution, any advocate or any other person
d. any grant made by the Central Government or the State Government to the Fund e. any sum borrowed
Bar Council Code of Conduct
Bar Council Code Of Conduct ( Standard of Professional Conduct and Etiquette)
▪ Section 49(1) (C ) of the Advocates Act, 1961 empowers the Bar Council of India to make rules to prescribe
the standards of professional conduct and etiquette
▪ The rules regarding the standards of professional conduct and etiquette to be observed by advocates were
included in the Chapter II of Part VI of the Bar Council of India Rules
▪ The Preamble of Chapter II of Part VI of the Bar Council of India Rules says :
“ An advocate shall, at all times, comport himself in a manner befitting his status as an officer of the Court, a
privileged member of the Community, and a gentleman, bearing in mind that what may be lawful and
more for a person who is not a member of the Bar, or for a member of the Bar in his non-professional capacity
may still be improper for an Advocate”
Misconduct of Advocates
a. Discourteous behavior toward the Bench in the Court
b. Use of hot words or epithets or disrespectful, derogatory or threatening language in the Court
c. Exhibiting ill temper which has the effect of overbearing the Court
d. Involving in moral turpitude
e. Defrauding or cheating the party
f. Failing to file a case after accepting a brief and fee plus expenses
g. Engaging in a business of profit making
h. Professional negligence
I. Misappropriation
j. Contempt of court and improper behavior before a Magistrate