PROFESSIONAL ETHICS

U.P. Sales Tax Service

V/S
Taxation Bar Association
1996 AIR 98, 1995 SCC (5) 716
Background of the case
Bench - Ramaswamy, K. and Hansaria B.L. (J)

Date of Judgment - 01/09/1995

Petitioner - U.P. SALES TAX SERVICE ASSOCIATION

Respondent - TAXATION BAR ASSOCIATION, AGRA & ORS.

Advocates for
Dipankar Gupta And Uma Nath Singh
Appellant -

Advocates
S.K. Bagga, D. V. Sahgal, S. Bagga, Seeraj Bagga and Tanuj Bagga
for
Respondent -
Facts of the case -
In September 1993, the Taxation lawyers of Agra went on a strike demanding transfer of deputy commissioner, sales
Tax, Agra on charge of corruption.

The strike failed. The lawyers then filed a writ petition in the Allahabad High Court on the same issue.

The high court passed as interim order restraining the official from discharging his functions as deputy commissioner
under S. G. of U.P. Sales Tax Act and directing the Government to transfer the cases pending before him to some
other court.
 Timeline
Various important dates.
2nd Sep 1993
Ramesh Chander Gupta, an advocate and
President of the Taxation Bar Association in
Agra, along with others, accused respondent
No.3, Satti Din (the appellate authority), of
demanding illegal gratification and creating
dissatisfaction among advocates and litigants.
2nd Sep 1993
Allegations and counter-allegations led to
violence between members of the appellant-
Association, government office staff, and
advocates.
4th-6th September
An emergency meeting was held among associations in Agra
1993
and Firozabad, leading to a resolution to boycott courts and
observe a strike. Advocates approached the Governor and
Advocate General, seeking action against respondent No.3.
 Timeline
Various important dates.
6th Sep 1993
A joint meeting of all associations passed a
resolution demanding an investigation into
corruption allegations against respondent No.3
and his transfer.
14th Oct 1993
The Allahabad High Court issued an interim
1994
The matter was further considered by the Supreme Court to
order restraining respondent No.3 from determine the legality of the High Court's orders and the role
functioning as Deputy Commissioner (Appeals) of advocates in strikes and boycotts.
Sales Tax, Agra. The court directed the
Commissioner, Sales Tax U.P., to transfer
pending cases to another court.
Issues

Prohibition
The crucial question is whether the High Court could issue a writ or direction
prohibiting a statutory authority, from discharging the quasi-judicial functions;
direction to the State Government to withdraw all powers and transferring the
pending casesto any other authority?

Strike
Whether advocates would be justified to go on strike as a pressure group
in that behalf?
udge
ment
Aspects
Jurisdiction of the High Court
The primary issue revolves around whether
the High Court had the jurisdiction and
authority to issue the orders restraining the
appellate authority from exercising his
statutory functions and transferring the cases
to another jurisdiction. This raises questions
about the scope of the High Court's power
under Article 226 of the Constitution.
Legality of Orders
The legality of the orders issued by the High
Court comes into question. Were the orders
restraining the appellate authority and
directing the state government to withdraw
powers and transfer cases consistent with the
law? This involves an analysis of the relevant
legal provisions and precedents.
Advocates' Right to Strike
The case also raises the issue of whether
advocates have the right to go on strike as a
pressure group to address their grievances.
The legality and appropriateness of using
strikes as a means to influence the functioning
of the judiciary come into play.
Back to Agenda
Aspects

Legality of Orders Having given our anxious and careful consideration, we are
of the considered view that the High Court does not have the
The legality of the orders issued by the High aforesaid power. Exercise of such power generates its
Court comes into question. Were the orders rippling effect on the subordinate judiciary and statuary
restraining the appellate authority and
functionaries.
directing the state government to withdraw
powers and transfer cases consistent with the
law? This involves an analysis of the relevant
legal provisions and precedents.

Back to Agenda
Aspects
Advocates' Right to Strike
The case also raises the issue of whether
advocates have the right to go on strike as a
pressure group to address their grievances.
The legality and appropriateness of using
strikes as a means to influence the functioning
of the judiciary come into play.
On slightest pretext by the aggrieved parties or displeased
members of the bar, by their concerted action they would
browbeat the judicial officers or authorities, who would
always be deterred from discharging their duties according
to law without fear or favour or ill- will.
Common cause v. Union of India
Back to Agenda
Aspects

Jurisdiction of the High Court

"Though this court was considering the scope and nature of
the jurisdiction of the High Court under Article 226 there is
The primary issue revolves around whether
the High Court had the jurisdiction and
no doubt now as regards the scope of the jurisdiction of the
authority to issue the orders restraining the High Courts. however wide its power be, the question is
appellate authority from exercising his whether a writ or order of prohibition could be issued
statutory functions and transferring the cases prohibiting a statutory authority from discharging its
to another jurisdiction. This raises questions
statutory functions or transferring those functions to another
about the scope of the High Court's power
under Article 226 of the Constitution.
jurisdiction."

Back to Agenda
 Ratio of the case -

The ratio of this case states that the High

Court has no power, therefore, to prohibit
the statutory authority from discharging its
statutory functions or transferring those
function to another jurisdiction.