Chartered Accountants, Company Secretaries Can't Appear Before Tribunals: BCI, Tax Lawyers Association Tell Delhi High Court

The Delhi High Court is hearing a batch of writ petitions raising a significant question whether persons who are not enrolled advocates, including Chartered Accountants (CAs), Company Secretaries (CSs) and Cost Accountants, can appear and argue cases before tribunals.

The issue has been raised in petitions filed by the Bar Council of India and the Association of Tax Lawyers, which contend that the Advocates Act, 1961 confers an exclusive right on enrolled advocates to practise law before courts, tribunals and other adjudicatory authorities.

A Division Bench of Justices Prathiba M. Singh and Madhu Jain was told that under Section 30 of the Advocates Act, 1961, only Advocates can appear before all Courts, Tribunals or any other authority and they are the only persons who have the right to practise in such forums.

Senior Advocate Rajeev Saxena, appearing for the Association of Tax Lawyers, argued that Section 33 of the Advocates Act, 1961, does not permit the practice of law to be conducted by anyone else, except those who are enrolled as Advocates under the Act.

It was further argued that any person who illegally practises in Courts, Tribunals, or other authorities would be punishable under Section 45 of the Advocates Act, 1961.

On the other hand, on behalf of the other professionals, including Chartered Accountants, Company Secretaries and Cost Accountants, etc. it was argued that in terms of section 432 of the Companies Act, 2013, read with relevant Practice Directions and Rules of the Tribunals, such Tribunals permit them to represent their clients.

The Court noted that one of the connected petitions involves a challenge to the constitutional validity of Section 432 of the Companies Act. As the original petitioner in that matter has passed away, the Bench permitted his legal heir to step in and continue the proceedings.

It however adjourned the hearing to enable the parties to file additional written submissions.

The matter is now listed on March 16.

Appearance: Mr. Ashish Middha, Adv., Mr. Pushkar Sood Adv. for Pro Bono Counsel (Civil), DHCLSC, Mr. Rajeev Saxena, Senior Advocate with Mr. Ajay Sinha, Mr. Abhishek Sinha, Ms. Megha Saxena and Ms. Shreya Bhatnagar, Advs, Ms. Pooja Adv, Ms. Simran kumari Advs. for Petitioner; Mr. Ajay Kumar Agarwal, Adv., Mr. Vivek Goyal, Adv., Mr. G.S Chaturvedi and Mr. Virat Vibhav Singh, Advs., Ms. Arunima Dwivedi CGSC Ms. Himanshi Singh, Adv., Ms. Monalisha Pradhan Adv., Ms. Pooja Mehra Saigal, Sr. Adv. and Mr. Nivesh Dixit, Adv., Mr. Balendu Shekhar, CGSC with Mr Krishna Chaitanya, Mr. Rajkumar Maurya and Mr. Divyansh Singh Dev, Advs., Mr. Dhruv Rohatgi, Panel Counsel(Civil), GNCTD, Ms. Chandrika Sachdev, Mr. Dhruv Kumar, Advs., Mr. Harpreet Singh (Senior Standing Counsel), Mr. Iqbal Singh Bedi, Ms. Suhani Mathur, Mr. Jatin Kumar Gaur, Advs. for Respondent

Case title: BCI v. UoI

Case no.: W.P.(C) 2360/2005

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