IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, MADHU JAIN, JJ
BAR COUNCIL OF INDIA – Appellant
Versus
UOI – Respondent
| Table of Content |
|---|
| 1. issue of legal representation by non-advocates. (Para 2 , 3 , 4) |
| 2. provisions of various laws regarding representation. (Para 5 , 8 , 9 , 10 , 11) |
| 3. implementation of petitioner's change. (Para 7) |
| 4. adjournment and future hearing date. (Para 16 , 19) |
1. This hearing has been through hybrid mode.
2. These petitions raise a very important issue as to whether persons who are not enrolled as Advocates can appear before Tribunals and plead cases on behalf of their clients.
3. Such class of persons include Chartered Accountants, Company Secretaries, Cost Accountants and other persons with similar qualifications who may or may not be persons possessing LL.B. degree.
4. On the one hand, the stand of the Petitioners– Bar Council of India and the Association of Tax Lawyers is that under the Advocates Act, 1961 , it is only Advocates who can practice before any Court or Tribunal, or any other authority and enrolment with the State Bar Council is mandatory for the same.
5. On the other hand, on behalf of the other professionals, including Chartered Accountants, Company Secretaries and Cost Accountants, etc. it is argued that in terms of section 432 of the Companies Act, 2013 ,
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