Q1- Present Structure of legal profession in India?

The Indian legal profession has grown over a short period of less than 50 years to become
the world’s largest branch of the profession. Within India, it is one of the most influential
professions having an involvement in the governance of the country. It sufficiently reflects the
diversity of Indian society, its social hierarchies and realities, and yet performs efficiently in
delivering justice to litigants through Courts, despite the massive pressures that Courts and legal
institutions function, given how unimaginably overburdened they always are. The unitary
structure of the Indian bar comes across as a boon in this regard.
Due to globalization, the effects of the world economy are being felt, with foreign law firms
seeking entry into the Indian space and Indian law firms handling transactions with global
implications. At the same time, the core practise of law still revolves around the courts in India,
and the majority of the bar is involved in practise before the courts. This produces a melting pot
of ideas and opinions, and the result is a bar which is evolving through reforms in legal education
and ethics and at the same time, is fortified by traditions that have stood the test of time. It is
inevitable that as the nature of legal services sought by the consumers of legal service change,
with the inevitabilities of liberalisation, the profession in India will evolve and rise to the
challenges that they raise. Continuing Legal Education (CLE) initiatives will need to be fostered.
There is no doubt that the legal profession in India will always work closely with all stakeholders
concerned to improve access to justice for all and help realise our Constitutional ideals for
people from all walks of life.

Q2- Do we have right to practice in any court in India?

The practice of advocacy is a right under Sections 29 to 34 of the 1961 Advocate Act. “The
Advocates are the only recognized class of persons entitled to practice law,” according to Section
29 of the Advocate Act of 1961. It should be highlighted that just one group of people—
Advocates—are permitted to practice under the terms of this section, subject to the Act’s
provisions. A person who is not an advocate listed on the High Court’s roll has no right to
represent the accused, according to the ruling in D.A.S. Swami vs. Kubendran AIR 1967.
Right to Practice :

Advocates to be the only recognized class of persons entitled to Practice law (Section.29)

Subject to the provisions of this Act and any rules made thereunder, there shall, as from the
appointed day, be only one class of persons entitled to practice the profession of law, namely,
advocates.

Right of Advocates to practice (Article 30)

Subject to provisions of this Act, 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; and
(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.

Advocates alone entitled to practice (Section 33)

Except as otherwise provided in this Act or in any other law for the time being in force, no
person shall, on or after the appointed day, be entitled to practice in any court or before any
authority or person unless he is enrolled as an advocate under this Act.

Bar Council of India has framed rules accordingly and Chapter III of the Bar council of
India rules regarding conditions for right to practice provides as follows :

Every Advocate shall be under an obligation to see that his name appears in the roll of State
Council within whose jurisdiction he ordinarily practices:

However, if an advocate does not request to have his name added to the State Bar Council’s roll
within six months of beginning his practice, it will be assumed that he has engaged in
professional misconduct within the meaning of Section 35 of the Advocate Act.

2) 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.

3) Every advocate shall keep informed the bar council on the roll of which his name stands, of
every change of his address.

4) The Council or a State Council can call upon an advocate to furnish the name of the state
council on the role of which his name is entered, and call for other particulars.
5) i) 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 enrollment in original.

ii) Whenever any such advocate who has suspended his practice desires to resume his practice
shall apply to the Secretary of the State Bar Council for resumption of practice along with an
affidavit damping stating whether he has incurred any of the disqualifications under Section 24A,
Chapter III of the Act during the period of suspension.

iii) The Enrollment Committee of state Bar Council may order with the resumption of his
practice and return the certificate to him with necessary endorsement. If the enrollment
committee is of the view that the Advocate has incurred any of the disqualifications the
committee shall refer the matter under proviso to Section 26(1) of the Act.

iv) On Suspension and resumption of his practice the Secretary shall act in terms of rule 24 of
part IX.

6) i) An advocate whose name has been removed by order of the Supreme Court or a High Court
or Bar Council as the case may be, shall not be entitled to practice the profession of law either
before the court or before the authorities mentioned under Section 30 of the Act, or in Chambers
or otherwise.

ii) An advocate who is under suspension shall be under the same disability one in which he held
office.

7) 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.

8) 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 hazard to the health of others. The
disqualification shall last for such period as the Council directs from time to time.

Right to practice as advocate not an absolute right, says SC

The Supreme Court has held that the right to practice as an advocate is not an absolute right, but
it is a statutory right subject to control and regulation….

The apex court said that the courts can supervise and regulate the right to practice in order to
ensure administration of justice.
 A bench of Justice A K Sikri and Justice N V Ramana said the right to appear and conduct cases
in the court is a matter on which the court must and does have major supervisory and controlling
power.

Hence, courts cannot be and are not divested of control or supervision of conduct in court merely
because it may involve the right of an advocate, the bench said.

The court explained the legal position while upholding the Allahabad High Court rules, which
stated an advocate, who is not registered with the Bar Council of Uttar Pradesh, is allowed to
appear, act or plead in the said court only when he files his ‘vakalatnama’ along with an advocate
enrolled with the Bar Council of Uttar Pradesh and ordinarily practiced in the Allahabad High
Court.

It rejected a plea by Jamshed Ansari, who contended that the rules put unreasonable restriction
on his fundamental right to practice his occupation and also violated Section 30 of the Advocates
Act.

The petitioner also claimed that such rules were contrary to the provisions of Article 22 of the
Constitution and Section 303 of the Code of Criminal Procedure, which provided the citizens a
right to defend themselves by a legal practitioner or pleader of their choice. The court, however,
said that the restriction was reasonable and done keeping in mind the public interest.

The whole object of the rules in question is furtherance of the administration of justice and to
ensure that the advocates who can be easily located or accountable to the courts are allowed to
practice before the court,” the bench said.

Q3- Professional Misconduct?

As mentioned above, the term “misconduct” simply means that any act which is unlawful in
nature even though they are not fundamentally wrongful. Before the enactment of the Advocates
Act, it was the Legal Practitioners Act of 1879. there is still no such term as ‘misconduct’ in the
act, but the term ‘professional misconduct’ is being used in the said act. A few specimens of the
professional misconduct are as follows:

 Professional Negligence
 Dereliction of duty
  Contradicting Sides
 Contempt of Court or inappropriate behavior before a Magistrate
 Impoverishing false information
 Disowning allegiance of a court
 Offering or suggesting to bribe the court officials
 Forcing the witness of the prosecution to not provide the truth
 Misleading the clients in court

Section 35 of the Advocates Act, 1961 mentions about the Professional Misconduct of advocates
and lawyers in India. A person who is found guilty of Professional Misconduct shall be referred
to a disciplinary committee and a date of hearing shall be fixed for the same. Post that, a show
cause notice shall be issued to the advocate guilty as well the advocate general of the State. After
hearing both the parties, the Disciplinary Committee may dismiss the complaint or where the
proceedings were initiated at the State Bar Council or reprimand the advocate or suspend the
advocate from practice for a period that deems fit to the committee or remove the name of an
advocate from the state roll of advocates.

It is to be kept in mind that there is no hard and fast definition for the term “Professional
Misconduct”, instead it offers a much broader meaning. Section 49 of the Advocates Act, 1961
gives power to the Bar Council of India to frame rules and standards of a professional
misconduct. Under this act, it has been made clear that no individual holds the right to make an
advertisement or solicit as it is solely against the code of ethics.

As you have read above, the Advocates in India are governed by the Advocates Act, 1961. In
addition to that, the Bar Council of India was created by the Parliament of India under the Act. It
is a statutory body that modulates and represents the Indian Bar. It authorizes standards of
professional conduct and etiquette and exercises disciplinary jurisdiction.

An Advocate’s duty towards the Court is to-

 Act in a dignified manner before the Honorable Court of Law

 To maintain and keep a respectful attitude towards the Honorable Court of Law
 Not to influence the court by any illegal means
 Not to appear in matters of pecuniary interests
 To appear in proper uniform or dress code
 Not to wear bands or gowns in public places
 Refuse to appear in front of relations

In the case of State of Punjab v. Ram Singh Ex. Constable; the Honorable Apex Court had
observed that the misconduct in any office may be defined as unlawful behavior or neglect by a
public officer, by which the rights of a party have been affected. Further, the Court also
contended that in order to show professional misconduct, it may include the following:
 Moral Turpitude
 improper or wrongful behavior
 unlawful behavior
 willful in character
 a forbidden act
 transgression
 carelessness or negligence in the performance of duty
 or the act complained of bears forbidden quality or character

Here, Moral Turpitude portrays an act or behavior that soberly violates the sentiments or
accepted standards of the community. Section 24A of the Advocates Act, 1961 states that no
person shall be admitted as an advocate on a State roll if he is convicted of an offence that
involves moral turpitude. In addition to that, if moral turpitude is committed by an individual
who is already enrolled as an advocate, then the Bar Council of India along with its Disciplinary
Committee can take up the matter to their hands and impose suitable punishments.

Q4- WHAT DO YOU UNDERSTAND BY CONTEMPT OF COURT?

Contempt of court often referred to simply as “contempt”, is the offence of being disobedient to
or disrespectful toward a court of law and its officers in the form of behaviour that opposes or
defies the authority, justice and dignity of the court. A similar attitude towards a legislative body
is termed contempt of Parliament.

There are broadly two categories of contempt:

1. Being disrespectful to legal authorities in the courtroom.

2. Willfully failing to obey a court order.
When a court decides that an action constitutes contempt of court, it can issue an order that in the
context of a court trial or hearing declares a person or organization to have disobeyed or been
disrespectful of the court’s authority, called “found” or “held” in contempt. That is the judge’s
strongest power to impose sanctions for acts that disrupt the court’s normal process.

Contempt proceedings are especially used to enforce equitable remedies, such as injunctions. In
some jurisdictions, the refusal to respond to subpoena, to testify, to fulfil the obligations of a
juror, or to provide certain information can constitute contempt of the court.
A finding of being in contempt of court may result from a failure to obey a lawful order of a
court, showing disrespect for the judge, disruption of the proceedings through poor behaviour, or
publication of material or non-disclosure of material, which in doing so is deemed likely to
jeopardize a fair trial. A judge may impose sanctions such as a fine or jail for someone found
guilty of contempt of court, which makes contempt of court a process crime. Judges in common
law systems usually have more extensive power to declare someone in contempt than judges in
civil law systems.

Both the High Court and the Supreme Court of India are bestowed with the power to punish for
the contempt of the court.

According to the Indian Penal Code Section 12 of Contempt of Court Act, 1971, contempt of
court can be punished with simple imprisonment for a term which may extend to six months, or
with fine which may extend to two thousand rupees, or with both.

There are two types of contempt of court:

 Criminal Contempt of Court

 Civil Contempt of Court.
Civil contempt often involves the failure of someone to comply with a court order. Judges use
civil contempt sanctions to coerce such a person into complying with a court order the person has
violated.

Whereas for criminal contempt of court, the charges are punitive, meaning they serve to deter
future acts of contempt by punishing the offender no matter what happens in the underlying
proceeding.

The Contempt of Court clause has been under severe criticism by former judges and lawyers as it
has a negative effect on freedom of speech, being too broad and vague in its definition and
lending scope for its misuse to shield the judiciary from criticisms.

In 2011, retired Supreme Court judge and former Press Council of India Chairman, Markandeya
Katju, called for amendments to the Contempt of Courts Act 1971 in order to allow the media to
report better on law and judiciary-related matters.

In March 2018, the Law Commission of India was tasked by the Government of India with re-
examining Section 2 of the Contempt of Courts Act 1971, which defines the offence of
contempt. The Commission was asked to examine a proposal that suggested that contempt of
court should be limited to cases of civil contempt, i.e., disobedience of court orders, and should
not include the offence of ‘scandalising the court’, i.e., criminal contempt.

Q5- DIFFERENCE BETWEEN PROFESSIONAL MISCONDUCT &

CONTEMPT?
Professional Misconduct vs. Contempt of Court

Professional misconduct and contempt of court are two distinct legal concepts, but they are often
conflated. Professional misconduct is a violation of the ethical rules that govern a particular
profession. Contempt of court, on the other hand, is a disobedience of or disrespect for the
authority of a court.

Professional Misconduct

Professional misconduct is a broad term that can encompass a wide range of behaviors. Some
examples of professional misconduct include:

 Negligence or incompetence
 Dishonesty or fraud
 Conflicts of interest
 Overcharging clients
 Misappropriating client funds
 Engaging in unethical or illegal activities

Professional misconduct can be investigated and punished by the governing body of the
profession. For example, lawyers who engage in professional misconduct may be disciplined by
the state bar association. Doctors who engage in professional misconduct may be disciplined by
the state medical board.

Contempt of Court

Contempt of court is a more specific legal concept. It can be either civil or criminal. Civil
contempt is a disobedience of a court order or other legal requirement. Criminal contempt is a
behavior that undermines the authority or dignity of the court.

Examples of civil contempt include:

1. Failing to appear in court when summoned

2. Refusing to obey a court order
 3. Disclosing confidential information about a case

Examples of criminal contempt include:

 Disrupting a court proceeding

 Threatening or intimidating a judge, juror, or witness
 Making false statements to the court
 Publishing defamatory or prejudicial statements about a case

Contempt of court can be punished by the court itself. Punishments for contempt of court can
include fines, imprisonment, or both.

Professional misconduct and contempt of court are two important legal concepts. Professional
misconduct undermines the integrity of the professions, while contempt of court undermines the
authority of the courts. It is important to understand the differences between these two concepts
so that we can help to uphold the integrity of the legal system.

Q6- BAR & BENCH RELATION

Bar and Bench are two different elements with a common objective of administering justice in
society. Bar, the term finds its origin in England, was used to differentiate a group of lawyers
from a group of court officers. It is a group of lawyers enrolled with the state bar council who
have permission to practice the profession in court. In simple terms, Bar is a place where lawyers
take their place in a courtroom. The Bench is a place where judges take their seats in the
courtroom. It is applied to differentiate between judges and attorneys.

Bar- It is an association of lawyers established with the meaning to promote professional ability,
enforcement of standards to ethical conduct, the encouragement of the spirit of public service
among the members who practice the legal profession. In India, Bar Council was established as a
statutory body under the Advocates Act,1961 aiming to regulate legal education and the legal
profession. Its members are the lawyers from India and prescribe the qualifications, duties,
etiquette, discipline, and conduct of lawyers.

Bench- A place where justice is administered by either judge or judges of the court. Bench could
be in court or tribunal. The bench where the judge sits should showcase the position’s respect
and dignity.

Bar provides the foundation for the stability towards the independence of the judiciary. Bench
reflects its action carefully as it is a senior figure to lower rank judicial officers who learn from
it. Bar and Bench are two sides of the judiciary that works together to deliver justice in society
and ensure no delay in justice due to adjournments of hearing. An advocate who outraged the
court by removing the foundation of the court, such an act of an advocate only results in
dishonouring the system for justice administration. An advocate must respect the honour and
dignity of the Bench. A judge must perform his duties fairly, non-bias, are held liable for their
judgments in the court of law. In L.M. Das v. Advocate General Orrisa1 believed that
advocates play an important role in the practice of achieving justice. In another case of the
Madras High court, it was held that to administer justice it is essential to have Bar. 2

How BENCH can strengthen relations with BAR?

The judicial system of state must be:

 1. The judge must hear both the parties before deciding the case. Enough opportunity must
be given to both sides to represent their case.

2. Judge shall not be impartial while giving his judgment.

3. Judges shall interfere in proceedings to keep a check of relevancy of facts, receiving

clarification on arguments.

4. Judges must interpret the laws, acts, orders, and rules, that are in question to remove the
inconsistency of provisions.

5. Cases must not be adjourned for a longer duration of time and must have sufficient
reason for any adjournment.

6. Disposition of case should be done at the earliest if possible.

7. Maintaining the independence of the judiciary.

8. The meetings must be held among judges and advocates presenting the case so that the
difficulty faced can be resolved.

9. The changes in the legal world must be known by the judge.

How BAR can strengthen relations with BENCH?

1. Respect must be shown towards the courts and judges.

2. Steps must be taken by advocates to ensure the avoidance of unfair practices by their
clients.

3. Advocates must not influence the judgments of courts.

4. Advocates shall present the case with a clear mention of the laws involved and relevant
case laws.

5. Advocates must present facts before the court, not those which molded to be shown as
truth.

6. Advocate must not present a case before the judge to who he is personally related.

7. Advocate must not be involved in any case based on their financial interest.

8. Advocate shall not represent any case that may have a personal influence.
The relationship between Bar and the bench hasn’t developed fully since the introduction of
democracy in Indian society. They both have mutual responsibility toward society to administer
justice fairly. There must be a system of adjustment between both the elements of justice. Both
the elements must function together to enhance their relationship in a better way. Both must
uphold the basics of a free and independent judiciary. They must ensure the absence of
impartiality rule of law must be present to guarantee the independence of the judiciary from the
state’s control.

Nowadays, the problem is that every day 5 to 6 letters were filed for adjourning of hearings on
the ground of personal difficulty, this frequent adjournment is a matter of concern for both Bar
and Bench. Lawyers must come thoroughly prepared for the presentation of the case so that there
would no delay in process of justice delivery. Similarly, Judges must ensure to take much of the
information so that there must be no hurdles in process of justice delivery. To attain justice in
society both parties must play their part efficiently and cautiously. The bar must always be
independent, responsible, and potent, to perform its function effectively so that the independence
of the judiciary is maintained. If there must exist good relations between bar and bench, the high
expense at the cost can be very much reduced.

Q7- SEVEN LAMPS OF ADVOCACY?

In the very famous case of J.S. Jadhav v. Mustafa Haji Mohammad Yusuf, the Honorable Apex
Court observed that “Advocacy is not a craft but a calling; a profession wherein devotion to
duty constitutes the hallmark. The sincerity of performance and the earnestness of endeavor
are the two wings that will bear aloft the advocate to the tower of success. Given these virtues,
other qualifications will follow of their own account. This is the reason why the legal
profession is regarded as a noble one.” Hence, the fraternity of law concentrated on upholding
and fortifying the notion of justice is the similitude of nobility, which must be maintained and
followed by the people submerged in it. In usual jargon, the professional ethics deals with the
required qualities that circumscribe a well-founded standard of virtuous behavior qua the code
of conduct illuminating what an individual is ought to do, that are his rights and duties.

1. Honesty- The strong statement usually used by non-law individuals to criticize the
advocates or law students is that “lawyers are liars”. However, one cannot ignore the
reality that what a common man contends to be a lie may not be a lie in a genuine sense.
On the contrary, lawyers are presumed to be honest as they have a fiduciary duty to act in
the best interests of their clients. Honesty and straightforwardness bear a resemblance to
the quality of not being called on the grasp of cunning, dishonesty, cheating, or any other
unethical or criminal behavior. If ever so happens, that would lead to professional
misconduct.

2. Courage- The tie between courage and honesty is undeniable. Polished and up to date
knowledge of the law, outspokenness and other qualities of truthfulness will intensify the
ability to remain bold and brave under pressure and pain. Courage is the polished quality
of persuasive speech, cogent writing, and critical thinking. Successful and good
 advocates combine extraordinary work ethics with solicitude. Irrespective of how skillful
and result oriented an advocate is, he can no way find himself to be an expert unless he
has the courage.

3. Wit- Wit portrays the eager perception and cunningly apt expression of those connections
formed between ideas that arouse amusement and pleasure. In common words, it is the
volume to think rationally and speak concisely with an insightful expression of thoughts.
The very famous phrase “wit lightens the darkness of advocacy” indicates the importance
of this lamp. In a nutshell, advocacy is an art of organizing cases in the court of law that
includes arguments, producing shreds of evidence and witnesses, cross-examinations,
examination in chief and at last the prayer for convincing the judge or the group of
judges. It is obvious to say that a planned and well learnt speech is not going to help any
advocate in the courtroom.

4. Industry- This lamp of advocacy endorses advocates to be shining at all the skill sets to
sustain and proceed further in the fraternity of law. Law is not static but dynamic as it
develops with the needs of the society and modifies to the changing status quo. The adage
“There is no alternative to hard work” should be kept recalling the minds of any
advocate.

5. Eloquence- This lamp plays a vital role in evaluating the potentiality of an advocate,
which determines the success rate of his career. Eloquence is the art of speaking, in fact,
it is a nostrum for all other incompetence. But it is to be kept in mind that an eloquent
speech is way different from a mere deliverable speech because it holds a deep-
rooted impact on the bench as well as the clients and the listeners. In short, eloquence
refers to an error free and easy flowing fluent communication that has a convincing
impact but never advises delivering a grandiloquent speech that sounds better than the
reality.

6. Judgement- The most important lamp in the seven lamps of advocacy is the Judgement.
Judgment in advocacy is a talent by which an advocate establishes the collective facts of
cases by judiciously identifying both the merits and demerits of the case at
hand. Foretelling the probable counterarguments from the opposition and getting to grips
with the same by having a cerebral capacity to see the right turning point of the case. In
short, it is the deed of translating good sense into good action. An advocate is
accountable to let the client know about the correct legal status of the case. He should be
proficient at selecting the option which appears righter at the time of the decision,
nonetheless, computing on all the possible eventualities that may arise.

7. Fellowship- While organizing the lawsuits, advocates evidently resist the other party to
endorse the interests of their clients. But, in such a battle of words in the courtroom shall
 not trouble or bother the friendly relationship between advocates of both sides, because
they are opponents but not enemies. To ease this interest, after having obtained
a Certificate of Enrollment under section 22 of the Advocates Act, 1961, advocates are
made required to obtain membership in bar associations.

The collective essence of the aforementioned seven lamps of advocacy illuminates the qualities
that are to be present in a successful and good advocate and provides that an advocate has to
endorse justice by all fair and honourable means.

ACCOUNTANCY FOR LAWYERS?

The basic purpose of accounting is to present a complete financial picture of the Advocates
profession. This can be done with the help of two financial statements like

I. Profit and Loss Account

II. Balance Sheet showing the assets and liabilities

It is necessary to maintain proper accounts to calculate the following-

1. To calculate the annual income: To calculate the annual income of the Advocate from the
legal profession, it is necessary to maintain proper accounts of his income from the profession.
Maintaining this account is useful for Advocates also. By knowing his Annual Income, he can
take steps to improve his profession.

2. To Calculate income Tax: Advocates are liable to Pay Income tax for the income derived
from the profession. In order to calculate the amount payable as income tax, he has to maintain
proper accounts relating to his income and expenditure. To calculate the taxable income, he is
entitled to deduct certain expenditure like rent, salary, telephone bill and other administrative
expenditure. For this purpose, also he has to maintain proper accounts.

3. To calculate professional tax: Every six months the advocates are liable to pay professional
tax to the Government. The amount of professional tax varies depending on the income. In order
to calculate the amount of professional tax he has to maintain the proper accounts.

4. To Ascertain the amount due from the client or due to the client: The account relating to
the amount received from the client and the amount received on behalf of the client from others
or from the court should be properly maintained. Then only the amount due from the client can
be calculated. This will help not only the client but also the Advocate.
Section 44AA of the Income Tax Act, 1961 talks about maintaining books of account.

Bar Council Rules related to accounting:

Accounting is an art of recording, classifying and summarizing in a significant manner the event
which are financial in character and interpreting the result there of . An Advocate is under a duty
to maintain proper accounts of money received from his client and the amount received on behalf
of client from others or from the court. The rules relating to such accounting is dealt in rules 25
to 32 of the Bar Council of India Rules 1975.
Rule 25: An advocate should keep the accounts of the client’s money entrusted to him. The
accounts should show the amounts received from the client, the expenses incurred for him and
the debits made on the account of Advocate fees with the respective dates and all other necessary
particulars.

Rule 26 : Where moneys are received from the client, it should be entered whether the amount
have been received for the advocates fees or expenses. Amount received for the expenses shall
not be diverted towards Advocates fees without the consent of the client in writing.

Rule 27: Where any amount is received on behalf of his client the fact of such receipt must be
intimated to the client as early as possible.

Rule 28 : After the completion of the proceeding, the advocate shall be at the liberty to take the
settled fee due to hi to the unspent money in his hand.

Rule 29: Where the fee has been left unsettled, the advocate shall take the fees which he is
legally entitled from the moneys of the client remaining in his hands, after the completion of the
proceeding. The balance shall be returned to the client.

Rule 30: A copy of the client account shall be furnished to him after getting the necessary
copying charges from him.

Rule 31: An advocate shall not make any agreements whereby client’s funds in his hands are
converted into loans to the advocate.

Rule 32: An Advocate shall not lend money to his client for the purpose of conducting the case.

Manilal Kher Ambalal & Co. vs A.G. Lulla, Seventh Income-Tax, 1989 176 ITR 253 Bom
Facts of the case: The Petition is files advocates who are solicitor and advocates enrolled more
than 50 years and has been filing accounts every year with in the rules framed by High court,
Bombay with related to their professional work. Petitioner were maintaining separate accounts in
the banks as per rule 10 of the Bombay High court. When an IT Officer sent the advocates notice
furnish the details as per new rules against the method followed by advocates from several years.
Advocate preferred this appeal against the change of accounting system.

Judgment: The Bombay High Court ruled that the High Court Rules are unquestionably created
in conformity with professional standards and cannot be held accountable. As a result, the
petition was approved, and the respondent was required to cover the petitioners’ costs.