Professional Ethics and Professional Accounting System
Shivaji University, Kolhapur · LL.B. Semester 2 · DSC-205
Unit 1 — Professional Ethics.( 20 marks)
1.1 Development of Legal Profession in India. · 1.2 Concept, need and importance of Professional Ethics. · 1.3 Bar Council of India Rules on Standards of professional Conduct and Etiquettes, seven lamps of advocasy · 1.4 Duties and Obligations of Advocate (Norms of Professional Ethics) Section I -Duty to the Court. Section II -Duty to Client. Section II -Duty to Opponent. Section IV -Duty to Colleagues · -Duty to Profession · -Duty to Render Legal Aid. · 1.5 Restrictions on other employments. · 1.6 Senior Advocates and Restrictions on Senior Advocates. · 1.7 Form of Dresses or Robes to be worn by Advocate. · 1.8 Vakalatnama.
- Professional Ethics — Power of Bar Council of India, Meaning and Standards of professional conduct and etiquette
- Seven Lamps of Advocacy: Honesty, Courage, Industry, Wit, Eloquence, Judgment and Fellowship
- Duties
- Duty to Render Legal Aid
- Designation as Senior Counsel: Indira Jaising v/s SC of India (SC 2017)
- Right to Practice
Unit 2 — Advocates Act, 1961 : ( 20 marks)
2.1 Chapter I (Sections 1 and 2) Definitions-Advocate, Legal Practitioner, LawGraduate. · 2.2 Chapter II (Sections 3 to 15) -Bar Councils Functions. · 2.3 Chapter III (Sections 16 to 28) -Admission and Enrolment of Advocates. · 2.4 Chapter IV (Sections 29 to 34) -Right to Practice. · 2.5 Chapter V (Sections 35 to 44) -Conduct of Advocates. Punishment of Advocates for misconduct. · 2.6 Chapter VI (Sections 45 -Miscellaneous.)
- Common Terminology: Solicitor, Advocate, Lawyer, Senior Counsel, Junior Counsel, Legal Practitioners, Barrister, AOR, Amicus Curie
- Privileges of a lawyer — Salient features of the Advocates Act, 1961
- The Bar Council of India and the State Bar Council — Constitution, Powers and Functions
- Enrolment of Lawyers — Qualifications prescribed u/s 24 of the Advocates Act 1961and procedure
- Right to Practice
- Professional Misconduct
- Punishment for misconduct
Unit 3 — Bar-Bench Relations and Contempt of Court.( 10 marks)
3.1 Concept and Role of Bar-Bench Relation with reference to administration of Justice. · 3.2 The Contempt of Courts Act, 1971 Sections 1 to 24.
Unit 4 — Accountancy for Lawyers.( 10 marks)
4.1 Definition, object, Importance and Utility of Book Keeping. · 4.2 Principles of Book-keeping and Accountancy, Accounting concepts and Accounting conventions. · 4.3 Meaning and Advantages of Double Entry Bookkeeping. · 4.4 Classification of accounts and Rules for debiting and crediting the accounts. Journal entries, Ledger Posting, Subsidiary Books. · 4.5 Types of Cash Book. · (a) Simple Cash Book. · (b) Cash Book with Cash and Discount columns. · (c) Cash Book with Cash, Bank and discount columns. 4.6 Bank Reconciliation statement. · 4.7 Rectification of Errors. · 4.8 Preparation of Trial Balance. · 4.9 Preparation of Trading, Profit and Loss Account and Balance Sheet. · 4.10 Preparation of Income and Expenditure Account. · 4.11 Assessment of income and expenditure and payment of taxes by Advocates.
Unit 5 — Cases & Selected Opinions Prescribed for Study.
5.1 Major Judgements of Supreme Court on the subject : · 1) Pralhad Saran Gupta V/s Bar Council of India & another, AIR 1997, SC, 1338 · 2) Hikmat Ali Khan V/s IshwarPrasd, AIR, 1997, SC 864. · 3) V. P. Kumarvelu V/s B.C.L., AIR, 1997, SC 1014 · 4) P.D. Gupta V/s Ram Murty, AIR, 1988, SC 283. · 5) In Re. V.C. Mishra, AIR, 1995, SC 2348. · 6) Supreme Court Bar Association V/s Union Bank of India, AIR, 1988, SC 1895. · 7) U.P. Sales Tax Service Association V/s Taxation bar Association, Agara AIR, 1996, SC 98. · 8) John D’ Souza V/s Edward Ani, AIR, 1994, SC 975. · 9) Dalal, D.S. V/s State Bank of India, AIR, 1993, CRLJ 1478. · 10) Mr. Roma Baneriji V/s UshapatiBanerji, AIR, 1958, CRLJ 1478. · 5.2 Selected Opinions Of The Disciplinary Committee Of Bar Council Of India · 1) B.C.I. TR Case No. 27/1988, Vol. 16(3&4) 1989, I.B.R. Y.V.R. (Complainant) V/s M.K.N. (Respondent). · 2) B.C.I. TR Case No. 24/1986, Vol. 16(3&4) 1989, I.B.R.C.L. (Complainant) V/s N.T.S. (Respondent). · 3) D.C. Appeal No. 6/1988, Vol. 16(3&4) 1989, I.B.R.J.E. (Appellant) V/s Smt. A (Respondent). · 4) D.C. Appeal No. 28/1986, Vol. 15(3&4) 1988, I.B.R.J. (Appellant) V/s Smt. A (Respondent). · 5) D.C. Appeal No. 35/1987, Vol. 16(3&4) 1989, I.B.R.N.M. (Appellant) V/s V. D. (Respondent). · 6) D.C. Appeal No. 131975 (Mah.) Vol. 5 (1-3) 1976, Journal of Bar 35 Council of India, A. (Appellant) V/s Bar Council of Maharashtra, (Respondent) · 7) B.C.I. , TR. Case No. 17/86. Vol. 15(3&4), 1988, I.B.R. M. (petitioner/complainant) V/s Bar Council of Maharashtra, (Respondent) · 8) B.C.I. , TR. Case No. 63/1983. Vol. 15(3&4), 1988, I.B.R. B. (Complainant) V/s R. (Respondent) · 9) D.C. Appeal No. 21 of 1985. Vol. 15(3 and 4), 1988, I.B.R.G. (Applicant) V/s T. (Respondent) · 10) B.C.I. , TR. Case No. 61/1983. Vol. 14(2), 1987, I.B.R. D. (Complainant) V/s B. (Respondent)