The Bar Council of India (BCI) and the Association of Tax Lawyers told the Delhi High Court that Chartered Accountants, Company Secretaries, and Cost Accountants cannot appear before tribunals. They argued that the Advocates Act, 1961 grants exclusive rights to enrolled advocates to practice law before courts and adjudicatory bodies.
A significant legal debate unfolded in the Delhi High Court as the Bar Council of India (BCI), supported by the Association of Tax Lawyers, contended that only enrolled advocates are permitted to represent clients before tribunals. The petitions challenge the practice of allowing Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants to argue cases without holding a law degree.
The BCI emphasized that Sections 30 and 33 of the Advocates Act, 1961 confer exclusive rights on advocates to practice law. The Companies Act, 2013, while allowing professionals to appear in certain proceedings, does not override the Advocates Act. The matter is being heard by a Division Bench of Justices Prathiba M. Singh and Madhu Jain.
Industry observers note that the ruling could have wide implications for tax and corporate litigation, where non-advocate professionals often represent clients. The case highlights the ongoing turf war between legal and financial professionals over representation rights in quasi-judicial forums.
Key Highlights
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BCI and Tax Lawyers Association argue only advocates can appear before tribunals
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CAs, CSs, and Cost Accountants challenged for lack of legal enrollment
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Advocates Act, 1961 cited as conferring exclusive rights to practice law
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Delhi High Court hearing petitions on representation rights
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Potential impact on tax and corporate litigation practices
Sources: Supreme Today News Desk, Economic Times