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TMI BlogGuidelines for engagement of Special Public Prosecutors (SPPs) to represent the Income Tax Department before Courts of Session and its subordinate Courts; revision of their schedule of fees and related matters - instructions regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... l concerned:- 2. Procedure for engagement The procedure for engagement of Special Public Prosecutors, renewal of their terms, requisite qualifications and terms and conditions of their engagement shall be as follows: 2.1 Qualification of Special Public Prosecutors In order to be eligible for engagement as an SPP, a person should: a) be eligible to appear before the court as an Advocate and b) have a minimum experience of 7 years as a Practicing Advocate, in criminal matters. Adequate experience of handling trials relating to Direct Taxes is desirable. 2.2 Procedure for engagement of Special Public Prosecutors (a) For the purpose of engagement, the CCIT shall call for applications in Proforma 'P1' either by advertisement in local newspapers or from Bar Association. It should, however, be ensured that the process of engagement is transparent and broad based. (b) A five-member Screening Committee headed by a Pr.CIT/Pr.DIT shall be formed by the CCIT for the purpose of evaluation of proposals received. The Screening Committee shall have representatives from DGIT (Inv.) and DGIT (Intelligence Criminal Inv.). CIT (J) shall also be part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose. On expiry of the term or termination or resignation, the SPP shall immediately handover the briefs and other related papers to the Pr. CIT/Pr. DIT/CIT/DIT concerned or the other SPPs nominated by the CCIT for the purpose and the pending bills of the SPP should be settled within three months of the end of the term. 2.6 Duties of the Special Public Prosecutors Duties of the Special Public Prosecutors shall include: (i) To represent the Department personally and effectively in conduct of trial for prosecution matters in the Trial courts/ Courts of Session, (ii) To give opinion when it is sought about the feasibility of filing a prosecution case or any other prosecution matter. (iii) To draft complaints and assist in compliance of the technical requirements, (iv) To intimate criminal complaint number to the officer concerned/ complainant, (v) To intimate the Assessing Officer/ officer concerned about the outcome of each hearing and the date of next hearing, immediately after the hearing, (vi) To assist the witnesses of the Department before their evidences and guide them in facing cross examination. The SPP should prepare each witness and its stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per complaint 4. Drafting Revisions, Replies, Written Arguments, Affidavits, etc. 3 ₹ 1,000/-per case 5. Conference fees (With Assessing Officer or above) ₹ 750/- per conference limited to payment for a maximum of 5 conferences in a case/connected cases. 6. Clerkage 10% of fee at SI. No. 1 to 4 above. 7. Opinion fees (written opinion in cases/matters, other than those where adverse orders have been passed by the Court in the cases represented by the SPP) ₹ 2,000/- per case/connected cases I. A substantial and effective hearing is one in which either one or both the parties involved in a case are heard by the Court. If the case is mentioned and adjourned or only directions are given or only judgement is delivered by the Court, it would not constitute an effective hearing. II. If substantially identical complaints, affidavits etc. are drafted in connected cases (as defined in para 3.2), drafting fees of ₹ 2,000/- will be paid for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming local journey while outside the headquarters. He will also be entitled to actual expenses for staying in hotel, subject to maximum of ₹ 3000/- per day. 3.5 Late submission of certified copies of judgement If the certified copy of the judgement is not delivered to the office concerned within 10 days (excluding the time taken by the Courts) from the date of judgement, 20% of the hearing fees payable to the SPP shall be deducted. 3.6 Procedure for submission and payment of bills to Special Public Prosecutors The SPPs should submit professional bills in proforma 'P4' of this Instruction by 10th of every month. The bills should enclose copy of documents drafted, in case of claim for drafting fee, and minutes/gist of proceedings or a copy of order/judgement where it is necessary in case of claim for appearance fee. The bills shall be scrutinized within 30 days of receipt and deficiencies or excess claim, If any, shall be communicated to the SPP within a week of such scrutiny. The scrutiny of bills should not be kept pending due to non-availability of funds. After passage, the bill should be arranged in seriatim of receipt, for payment. The cheque s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove application is true to the best of my knowledge and belief. Signature DATE: PLACE: * Applicant to submit documentary proof with respect to aforesaid items / information Undertaking I, S/o/D/o/W/o do hereby declare that if engaged by the Department, I shall fully abide by the terms and conditions of the engagement. Signature Date: Place: ANNUAL PERFORMANCE APPRAISAL OF SPECIAL PUBLIC PROSECUTOR FOR THE FINANCIAL YEAR _______ PART-I Name of the Pr. CCIT /CCIT Region / Pr. CIT/CIT Charge Name of the Special Public Prosecutor Date of Birth Date of Engagement PART-II PERFORMANCE REPORT Complaints handled during the period under review 1 No. of cases handled by the SPP (list of cases to be enclosed) 2 Cases decided in favour of the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Cases closed by the Court 7. Cases adjourned Sin-a-die PART-III 1. Does the SPP take interest in his work and generally alert in the Department's interest in various litigation entrusted to him 2. Specific comments should be given about the promptness in: 2.1. Informing the Department from time to time regarding hearing of Cases, supply of copies of Judgment etc. 2.2. Taking steps for Vacation/Variation of stay 3. Whether the Pr.CCIT/CCIT satisfied with the performance of the SPP? If no, the instances may be indicated. 4. Whether continuance is recommended? If so, for what period? Pr. CHIEF COMMISSIONER OF INCOME TAX/ CHIEF COMMISSIONER OF INCOME TAX PROFORMA 'P4' Bill for claim of professional fees by Special Public Prosecutors (case wise) to be submitted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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