Professional Ethics and Professional Accounting System: @the - Lawgical - World
Professional Ethics and Professional Accounting System: @the - Lawgical - World
Professional Ethics
and Professional
Accounting System
By
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SYLLABUS
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Unit-I
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Introduction
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Mayors court:
In the Charter of 1726, which established the Courts of
the Mayor’s Office in the three cities of the Presidency, no
specific provision was made that established particular
requirements for the persons who would have the right to act
or advocate as lawyers in these courts. Presumably, these
courts were left to regulate this matter by rules of practice
that these courts were authorized to frame.
No change was made to this position when a new
Charter was issued in 1753. No organized legal profession
emerged in the Presidential Cities during the period of the
court of the Mayor. Those who practiced law lacked legal
training or legal knowledge. They had adopted the profession
for want of something better to do. Many of these alleged
attorneys were dismissed employees of the Company.
Madras and Bombay regulations
Madras Regulation XIV of 1816 was inspired by Bengal
Regulation XXVII of 1814. It provided some decentralization
of the powers of the courts over Vakils. In Bombay, Regulation
XIV of 1802 was a consolidating regulation based entirely on
the Bengal regulation verbatim with minor variations here and
there.
Further consolidation of the regulations relating to
lawyers was affected by Regulation I of 1827, which repealed
all previous Regulations on the subject. The Regulations went
far beyond the Bengal regulations, for example, every duly
qualified person had the right to obtain sand to practice
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Calcutta, and Madras, they were the royal courts. The courts
heard all civil suits, action pleas between parties, they
followed the procedure based on English law. But there were
no facilities to get the legal training. Many persons who do not
know law were used to practice before the said courts. The
Mayor’s court has no jurisdiction in criminal cases. The
criminal jurisdiction was conferred on the governor.
Charter of 1753:
It was issued to modify the charter of 1726. This charter
also ignored significant provisions for legal training and
education relating to legal practitioners and as such, after this
charter also the legal profession was not organized.
Charter of 1774:
The British crown issued a charter in 1774 by which the
Supreme Court of judicature was established at Calcutta.
Clause 2 of the Charter empowered the said Supreme Court
to approve and enroll advocates and Attorney-at-law. The
Supreme Court had powers to remove any advocate or
Attorney on reasonable cause.
Even the Charter of 1774 didn’t provide for the
appearance of the Indian Legal Practitioners to appear and to
plead before the Supreme Court.
‘Advocate’ means British and Irish Barristers.
‘Attorney’ means the British Attorney or Solicitor.
The Bengal Regulation Act of 1793:
This act for the first time provided for a regular legal
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the Act. Section 4 of the Act establishes the Bar Council for
the territories to which the Act applies.
Law graduate (S.2(1)(h)):
A person is referred to as a law graduate if they have
completed a bachelor’s degree in law from any university
recognised by Indian law.
Legal practitioner (S.2(1)(i)):
The word ‘legal practitioner’ is covered by Section 2(1)(i)
of the Act. A legal practitioner is a person who is an advocate
or vakil in any High Court, as well as a pleader, mukhtar, or tax
agent.
High Court (S.2(1)(g)):
The term ‘High Court’ is covered by Section 2(1)(g) of the
Act. The term ‘High Court’ does not include a court for Judicial
Commissioner, except in Sections 34(1) and 34(1A), as well as
Sections 42 and 43. The term High Court in relation to a State
Bar Council means:
If a State Bar Council is established for a state or for a state
and one or more union territories, the High Court for the
state.
If a Bar Council is constituted for Delhi, the High Court of
Delhi.
Roll (S.2(1)(k):
Under this Act, rolls are recorded and maintained. It is a
list of advocates or legal practitioners who practise in a court
or who are frequently present in court.
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more than one State Bar Council. But, he can transfer his
name from one state to another state roll-on genuine grounds.
Transferring the name from one state to another state (S. 18):
According to Section 18, anybody who wishes to move
from one state’s Bar Council to another must submit an
application to the bar association of India, New Delhi, using
Form C Rule I Chapter III and Part V of All India Bar Council’s
Rules.
The main materials of the application are:
A certified copy of the applicant’s enrollment on the state
register.
There is no disciplinary action ongoing against the
applicant, and there is no objection to transfer being
ordered, according to a certificate from the state Bar
Council stating that the applicant’s enrollment has not
been recalled and that they are permitted to practise as of
the date of their application.
Enrolment of certain Supreme Court advocates (Section 20):
Section 20 of the Act addresses the certificate of
enrolment. For the enrollment of an advocate, a certificate
would be issued. The certificate is issued in accordance with
the State Bar Council’s authorised format. Any change to a
person’s permanent address must be reported to the relevant
State Bar Council within 90 days.
Certificate of enrolment (Section 22)
Section 22 of the Advocates Act, 1961 provides the
provision for the Certificate of Enrolment. According to this
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Court of law in any tribunal. They have the right to enter the
court or tribunal even if they haven’t registered with that
particular tribunal or court.
No matter if they are representing a client or not, an
advocate may enter the courtroom and take any seat to
observe the proceedings. An advocate may also enter the
Supreme Court and observe the proceedings. He can also be
present in any of the hearings whether or not he is related to
the matter.
(5). Right to see an accused person in jail:
For the proper understanding of the case, the advocate
has the right to meet the accused whenever he wishes to do.
He can even meet the accused in jail. There is no restriction on
how often an advocate can visit a client who is being held in
jail. Advocates are even permitted to see their clients every
day in jail.
According to the law, a person is deemed innocent
unless proven guilty. As a result, it is essential for an advocate
to fully understand the case by meeting with his client—even
while they are in custody—to discuss the important details
and related documents so that they can effectively argue the
case in court.
(6). Right to professional communication:
Communication between an advocate and his client
must be regarded as professional communication under
Section 129 of the Indian Evidence Act,1872. It is an exclusive
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Case laws
(1). Ex. Capt. Harish Uppal v. Union of India, (2002)
Facts
According to the facts, the petitioner is an ex-Army
officer. The petitioner was assigned to Bangladesh in 1972,
after which he was charged with theft and appeared before an
Indian military court. He spent two years behind bars. He
requested an audit of the case through a pre-affirmation
application in a civil court, and after an 11-year delay, when
the survey’s limitation period had passed, he received a
response from the judge. Documents and the application were
found to have been missing following a violent strike by
lawyers. The petitioner submitted a special petition to declare
unlawful advocates’ strikes.
Issues:
The question is whether lawyers have the right to strike.
Judgement of the case
The Supreme Court of India decided that attorneys do
not have the power to call for a boycott of the court or to go
on strike, not in a purely symbolic way. On the other hand,
lawyers have the choice to peacefully protest outside the
court building and away from its premises by making press
statements, participating in TV interviews, adhering to the
rules for court premises, posting additional notices, wearing
armbands in black and white, or any other shade, holding
dharnas, etc.
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(2). Pratap Chandra Mehta v. State Bar council of M.P & Ors,
(2011)
Facts of the case
In this case, the State Bar Council of Madhya Pradesh
established regulations that went beyond the power given to
them under Section 15 of the Advocates Act, 1961. The State
Bar Council’s power to create rules is not connected to the
power given under Section 15 of the Act by Rules 121 and
122A. The Parliament passed the Advocacy Act, giving the
State Bar Council the authority to draft and carry out the
requirements of Section 15 of the Act. With the Bar Council of
India’s consent, the State Bar Council published and amended
the State Bar Council MP Rules.
Issues involved
The question is whether Rules 121 and 122A of the MP
Rules are ultra vires to Section 15 of the Advocates Act, 1961,
which got approval from the Bar Council of India.
Judgement of the case
As a result, the court decided that Rules 121 and 122A
of the MP Rules are valid because the Bar Council of India
approved them. In order to uphold democratic values and the
high ethical standards of an advocate, the State Bar Council
must conduct itself in a democratic manner. The power of
these rules does not exceed or broader than that permitted
under Section 15 of the Act. The court also held that the rules
of the M.P. State Bar Council are unambiguous and that the
Bar Council of India has approved the revised rules.
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Certificate of Practice:
As per Rule 5 of the Certificate and Place of Practice
(Verification) Rules, 2015, an Advocate shall not be entitled to
practice law unless he holds a valid and verified Certificate of
Practice issued either under All India Bar Examination Rules or
under the said Rules of 2015.
The advocates who have graduated in law, and enrolled
on the Roll of advocates are required to apply for issuance of
Certificate of Practice under All India Bar Examination Rules,
2010 and for verification of such certificate of practice from
the State Bar Council in which he/she is enrolled as an
advocate under Rule 9 of Rules of 2015, if they have
completed 5 years from the date of issuance of certificate of
practice by the Bar Council of India.
Conclusion
As the legal profession is gaining importance with the
evolution of the world, the Bar Council of India which was
established under the Advocates Act, 1961 is also gaining
recognition more than ever. This regulating statutory body
has come up with a very organised and well-structured
procedure for the enrolment of the advocates. Stages have
been divided in order to avoid any kind of causality in the
procedure. With advocates being enrolled in the Bar by means
of the procedure, the domain of legal aid regulation is also
being carried out swiftly. Legal aid is reaching out to the poor
and the needy ones. Thus in this way it is promoting the legal
education and profession across the nation.
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Practice of Law
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Solicitors firm
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Elements of Advocacy
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G) 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.
Principles of Advocacy:
Honesty
Fairness
Respect
Compassion
Integrity
Self-discipline, etc.
Ingredients for effective advocacy:
Several ingredients make for effective advocacy, including:
The rightness of the cause
The power of the advocates (i.e., more of them is much
better than less)
The thoroughness with which the advocates researched
the issues, the opposition, and the climate of opinion about
the issue in the community.
Their skill in using the advocacy tools available (including
the media)
Above all, the selection of effective strategies and tactics.
Advocacy means taking action to create change.
Advocates organize themselves to take steps too tackle an
issue. They help to give people ways to speak out about things
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