Professional Ethics and Professional Accountancy System
Guru Ghasidas Vishwavidyalaya · LL.B. Semester 10 · LAIJLT4N
Unit I — Legal Profession in India and Bar Councils
Importance of Legal Profession—Legal Profession During British Rule—Legal Profession in Independent India—Establishment and Organization of Bar Council of India—Powers and Functions of State Bar Councils and Bar Council of India— Admission and Enrolment of Advocates [Indira Jaising versus Supreme Court of India, AIR, 2017 SC 5017]—Right to Practice [ Casse Study: 2 Bar Council of India versus A K Balaji and Ors., (2018 5SCC 379)].
- Enrolment of Lawyers — Qualifications prescribed u/s 24 of the Advocates Act 1961and procedure
- Common Terminology: Solicitor, Advocate, Lawyer, Senior Counsel, Junior Counsel, Legal Practitioners, Barrister, AOR, Amicus Curie
- Seven Lamps of Advocacy: Honesty, Courage, Industry, Wit, Eloquence, Judgment and Fellowship
- The Bar Council of India and the State Bar Council — Constitution, Powers and Functions
- Privileges of a lawyer — Salient features of the Advocates Act, 1961
- Right to Practice
- Designation as Senior Counsel: Indira Jaising v/s SC of India (SC 2017)
Unit II — Professional Ethics & Bar-Bench Relationship
General Conception—Advocates Duty: to the Court · to the Client · to the opponent · to Colleagues—Advocate Duty in Imparting Training and Rendering Legal Aid—Duty of Judge towards the Advocate—Duty of the Bar towards the Bench—Grounds of disputes in Bar-Bench Relations— Suggestions to Improve Bar-Bench Relations—Restrictions on Senior Advocates—Standards of Professional Conduct and Etiquette—Rules Relating to Advocates’ Right to Take up Law Teaching—Seven Lemp of Advocacy.
Unit III — Professional Misconduct
Meaning of Professional Misconduct—Punishment for Misconduct—Remedies against the order of Punishment—Review by the State Bar Council of its own Order—Disciplinary Committee of the state Bar Council—Organization and Power and Procedures—Disciplinary committee of the Bar Council of India— Organization and Powers and Procedures—Transfer of proceedings from the State Bar council to the Bar Council of India— Selected Decisions of the Disciplinary Committee of the Bar Council and Major Judgement of Supreme Court on the matter of Professional Misconduct · 1. Students are required to study important decisions of Bar Council on the · matters: (i) Financial Misappropriation · (ii) Suppression of Material Fact/Misuse of Signed Documents of Forgery · (iii) Contingent Fees (iii) Physical Assault · (v) Purchase of Property of the Client in dispute · (vi) Acting Against Client’s Interest · (vi) Improper Influences · (vii) Unprofessional Behaviour · (viii) Breach of Confidentiality (ix) Other matter. · 2. Students are also required to study major Judgment of the Supreme Court on · the matter of professional misconduct as prescribed by Subject Teacher/Coordinator.
- Professional Misconduct
- Punishment for misconduct
- Remedies against the order of punishment
- Review by the State Bar Council of its own order 3.5 Disciplinary Committee of the State
- Disciplinary Committee of the Bar Council of India — Organisation and powers and procedure
- Transfer of proceedings from the State Bar Council to the Bar Council of India
- Selected opinions of the Disciplinary Committee of Bar Councils and Major Judgments of the Supreme Court on the subject
Unit IV — Administration of Justice and Rule for Contempt
Contempt of Court: Its meaning, Nature and main features—Constitutional Provisions relative to court of records—Contempt : By Lawyers, By the Judges, and other person acting judicially, By State (and its liability), By Corporate Bodies and their office(s)—Kinds of contempt of courts: Civil Contempt: Meaning and Nature—Contempt Jurisdiction of High Court and Supreme Court—Contempt Jurisdiction of the Subordinate Court—Contempt Proceedings: Nature and Main Features(Cognizance inside and outside the court, period of limitation for initiation of contempt proceedings, parties to contempt proceedings—Defenses open to Contemnor: in Criminal cases and in Civil Cases—Nature & Extent of Punishments—Remedies against the order of Punishment: Apology, Appeal and Review.
Unit V — Accountancy For Lawyers
Introduction to Legal Accounting: Purpose and Importance—Core Financial Statements: Profit and Loss Account, Balance Sheet, and their relevance in the legal profession —Objectives of Accounting—Legal Obligations and Compliance: Annual Income Calculation · Income Tax Compliance · Professional Tax Requirement—Managing Client Financial Accounts related to funds received from or on behalf of clients: Best Practices and Bar Council Rules 1975 on Maintenance of Clients Account—Essential Booking Practices: Cash Book, Receipt Voucher, Payment Voucher, Journal and Ledger · Place of Keeping Account Book— Penalties for non-compliance and Ethical Consideration—Use Of Knowledge Of Accountancy In Legal Dispute.
Unit VI — Important Case Laws on Legal Accounting
1. Manilal Kher Ambalal & Co. vs A.G. Lulla, 1989 176 ITR 253 (Bom) · 2. Associated Law Advisers Antriksh Bhawan vs ITO, ITA No. 5336 & 5846/DEL · of 2014 · 3. Income Tax Officer & Anr vs Sudesh Sharma, CRM No A-959 of 2014 · 4. S.S. Industries vs Union of India, Special Civil Application No. 8841/2000 · 5. Commissioner of Income Tax vs Tanu Bai D. Desai, 1972 ITR 713 (Bom) · 6. Commissioner of Income Tax vs Sundersons, AIR 1969 Cal 211 ITA 453 · 7. Shiv Ram Das vs B.V. Nerurkar, (1937) Bom LR 633 · 8. VFD and Sopher vs Waglf & Co, (1925) 27 Bom · 9. Haji Ismail & Co. vs Rabiabaz & Another
Unit VII — Activity: Project Report (Case Comment)
Candidates are required to prepare a comprehensive project report of 20-30 pages and to defend the same in viva voce, focusing on a leading or landmark case assigned by the subject teacher. The report should provide a detailed analysis and critical commentary on the case, including its background, legal principles, judgment, and its impact on the legal landscape. This project report will be assessed for a total of 10 marks.