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TMI BlogGuidelines regarding revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts - Appointment of CounselsX X X X Extracts X X X X X X X X Extracts X X X X ..... 3-08-2007 in supersession of Instruction No. 1986, dated 3-7-2000 and may be brought to the notice of all officers in your charge. Annexure-I Schedule of fees and allowances The fees and allowances payable to Senior Standing Counsels are given hereunder: The Standing Counsels and Junior Standing Coun sels shall be entitled to only 1/3rd of the amount specified against each item of work(except item No. 7). The Junior Standing Counsel shall not be entitled to retainership payable to Sr. Standing Counsel and Standing Counsel mentioned at S.No. 7 below. 1. For appearance (on disposal) in the High Court Appeals under section 260A of the Income-tax Act or Rs. 4500 reference including application under section 256(2) of the Income-tax Act or Civil or Criminal Writ Petition under Articles 226 and 227 of the Constitution, orders made in such petition, including appearance at admission stage. However, for each substantial and effective hearing, following the first hearing, an additional fees of Rs. 2,000 per substantial and effective hearing may be paid as refresher fees. 2. Certificate of fitness Rs. 1,500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice or for appearance in any Court/Tribunal/Statutory Bodies, etc., outside the headquarters, he will be entitled to a daily fee of Rs. 3,600 per day for the days of his absence from the headquarters including the days of departure from, interven ing holidays and arrival back at the headquarters. However, no fee will be paid for the day of departure if he leaves headquar ters after Court hours and for the date of arrival if he arrives at the headquarters before the Court hours. (c) travel/hotel expenses : in addition to the daily fee, the Counsel will be entitled to travel expenses for travel by air (economy class) or first class AC by train. Road mileage for the journey from his headquarters to the airport/railway station and vice versa and from the airport/railway station to the place of his stay out of headquarters and vice-versa will be 'paid at the rates admissible to Class I officers of the Central Government (having basic + NPA + SI in the pay range Rs. 8,000 to Rs. 16,399). He will also be paid a lump-sum amount of Rs. 600 as conveyance charges for performing local journey while outside the headquarters. He will also be entitled to actual expenses for stay in hotel, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one such case will be treated as the main case and the others as connected cases. The fees in such cases will be regu lated as provided in succeeding paras, irrespective of the fact whether or not such cases are 'heard together. 12.8-1 When the Counsel files separate and materially different affidavits, applications or grounds of appeal etc. in more than one case but the argument is heard in the main case and the other cases are decided accordingly, the Counsel shall be paid the full fees in the main case and Rs. 200 for each of the con nected cases. 12.8-2 When the main case has been heard as in para 12.8-1, but in the connected cases either affidavit or grounds of appeal or petition similar to the one in the main case has been drafted, the Counsel shall be paid the full fees in the main case and Rs. 150 only in each of the connected cases. 12.8-3 When substantially different affidavits are drafted in connected but uncontested cases, the Counsel shall get 1/3rd fees in the main case and Rs. 300 in each of the connected cases. 12.8-4 When the Counsel has drafted the affidavit, petition or ground of appeal in the main uncontested case and has not drafted them in the connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in limine or are otherwise decided by the Court ex parte. Covered cases shall also be deemed to be uncontested cases. 13.3 Covered cases - Where an identical issue stands decided by the same High Court or by the Supreme Court and the judgment in the relevant case is squarely based on such earlier decision of the same High Court or by the Supreme Court, the case shall be deemed to be a covered case. 13.4 Substantial work - Hearing of applications under section 256(2) and admission matters under section 260A(3) of the Income-tax Act shall be treated as substantial work. Where a case has been admitted by the court after hearing of preliminary objec tions or filing of affidavits/counter affidavits etc. by the Counsel, substantial work will be deemed to have been carried out. Deputy Secretary CBDT Annexure-II 1. Category and Qualification of Counsels Counsels are engaged by the department for representing the department before different High Courts/other judicial bodies in cases relating to the Direct Taxes. The counsels engaged by the department will fall into three categories viz. (a) Junior Standing Counsels (b) Senior Standing Counsels (c) Standing Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise. Terms and conditions of appointment should be in accordance with the revised terms and conditions applicable to them with effect from 30-8-2007. 2.2 Particulars of the applicants' expertise in handling direct tax matters by the applicant will be examined by the Chief Com missioner of Income-tax and an evaluation report along with recommendation of the CCIT will be sent to the Board in proforma-B. 2.3 The First appointment of each Counsel shall normally be for a period of three years. 2.4 The requirement of seeking recommendation of the Chief Jus tice as dispensed with by the Instruction No. 1986, dated 3-7-2000 shall continue to remain dispensed with. Performance review 3. The following procedure shall be adopted for reviewing per formance of the counsels appointed by the department: (a) The CIT having jurisdiction over a case shall submit a monthly report to the CIT(Judicial)/CCIT in proforma-C in respect of the cases represented by the Counsels. (b) On the basis of the reports received from the CIT, the CIT(Judicial)/CCIT will review the performance of the appointed counsels every year before 30th June of each year and send an annual report to the Board in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case before the High Courts, Tribunal, etc.; (v) keep the Department informed of the important develop ments in the case from time to time particularly with regard to drafting, filing of papers, dates of hearing of the case, supply ing copies of judgment etc.; (vi) furnish to the Department monthly statement about the cases represented by him before High Court or any other authori ty; (vii) perform such other duties of legal nature, which may be assigned to him by the Income-tax Department. Right to private practice 8. The Counsel will have the right of private practice, which should not however, interfere with the efficient discharge of work of the Department but he shall not advise, hold briefs or appear against the Department before any authority, Tribunal or court in matters under the statutes relating to direct taxes. If the Counsel happens to be a partner of the firm of lawyers or solicitors, it will be incumbent on the firm not to take up any case against the Department in the same High Court, before any authority, Tribunal or any case arising in other courts out of those cases e.g. appeals and revision in the High Court or the Supreme Court. Discontinuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ** Verification I...........................S/o...................., do hereby declare that what, ever has been stated in the above application is true to the best of my knowledge and belief. I further declare that I have not been removed from the service due to any disci plinary proceeding and no disciplinary proceedings under service rules or Pension Rules are pending against me as on date. Signature Dated: Place: *Applicant to submit documentary proof with respect to aforesaid items/information. Proforma-'B' Particulars/evaluation report of a person applying for appoint ment as Jr./Sr. Standing Counsel. 1. Name : 2. Date of enrollment in High Court : as Advocate 3. Date of empanelment as member of Bar : Council of High Court 4. Number of cases relating to Direct Taxes : dealt with during last 3 years as an Advocate 5. Number of cases published in Journals/ : Newspapers etc. 6. Income from Professional practice : 7. CCIT's recommendations b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der report 9. Number of references decided by the High Court (a) in favour of the Department (b) against the Department 10. Number of Writ Petitions handled during the period under report 11. Number of Writ Petitions decided by the High Court (a) in favour of the Department (b) against the Department 12. Number of cases/appeals handled before the ITAT/other Courts 13. Number of cases out of those in col. 12 above, decided (a) in favour of the Department (b) against the Department Part-III (To be filled by the CCIT) 14. Are you satisfied with the performance of the Counsel 15. Does he take keen interest in his work and is generally alert and responsive to the Department's interest in litigation entrusted to him. Specific comments should be given about his promptness in, (a) Informing the department from time-to-time read ing, hearing of cases, supply of copies of judgment etc. (b) Taking steps for vacation of stay 16. Would you recommend his continuance 17. Any other remarks regarding performance of the Counsel - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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