PROFESSIONAL ETHICS AND PROFESSIONAL

ACCOUNTING SYSTEM

SL PROFESSIONAL ETHICS - IMPORTANT QUESTIONS REP

NO
1 Who is an Advocate? Procedure for admission of an advocate to 5
legal profession (enrolment) (qualifications & disqualifications)
Disqualification of an Advocate 2
2 Solicitors firm 4
3 Discuss the Seven Lamps of Advocacy 3
4 Examine the duties of advocates for the standards of professional 1
conduct and etiquette
Enumerate the duties of advocates towards the client, courts and 5
other advocates
Advocate's duty towards legal aid to the poor 4
5 Professional misconduct 6
6 Discuss the powers and functions of bar council of India 4
7 Define Disciplinary Committee and what are the powers and 4
functions of disciplinary committee under the advocates Act, 1961?
8 Discuss the nature and functions of accounting/accountancy 3
9 Important branches of Accounting/Accountancy 4
10 Bar Bench relations 4

PAPER-V:
PROFESSIONAL ETHICS AND PROFESSIONAL
ACCOUNTING SYSTEM

The written examination of this paper will be for 50 marks and the
remaining 50 marks for record and viva voce. There shall be
classroom instruction on the following topics:

Unit-I:
Development of Legal Profession in India — The Advocates Act, 1961
— Right to Practice — a right or privilege? - Constitutional guarantee
under Article 19(1) (g) and its scope — Enrolment and Practice —
Regulation governing enrolment and practice — Practice of Law —
Solicitors firm — Elements of Advocacy.

Unit-II:
Seven lamps of advocacy— Advocate’s duties towards public, clients,
court, and other advocates and legal aid; Bar Council Code of Ethics.

Unit-III:
Disciplinary proceedings — Professional misconduct —
Disqualifications — Functions of Bar Council of India/ State Bar
Councils in dealing with the disciplinary proceedings —Disciplinary
Committees -- Powers and functions - Disqualification and removal
from rolls.
Unit-IV:
Accountancy for Lawyers — Nature and functions of accounting —
Important branches of accounting — Accounting and Law – Bar
Bench Relations.
Record (30 marks): Each student shall write 50 selected opinions
of the Disciplinary Committees of Bar Councils and 10 major
judgments of the Supreme Court of India in the Record. The Record
shall be evaluated for 30 marks by the teacher concerned. The
Records of the students duly certified by the University
Representative appointed by the Controller of Examinations in
consultation with the Chairman, BOS in Law shall be submitted to
the University before the commencement of the theory
examinations.

Viva- voce (20 marks): There shall be viva-voce examination on

the above components. The Viva-voce Board consisting of (i)
 Principal of the College/ the teacher concerned (ii) University
Representative appointed by the Controller of Examinations in
consultation with the Chairman, BOS in Law, and (iii) an advocate
with 10 years of experience at the Bar shall evaluate the student in
the Viva. The proceedings of the viva-voce shall be recorded.

Note: All the three components of the paper (written

examination, submission of record and attendance in viva)
shall be compulsory.

ANSWERS TO IMPORTANT QUESTIONS

1. Who is Advocate? Procedure for admission of an advocate to legal profession
(enrolment) (qualifications & disqualifications).
Answer: Who is Advocate?
 Advocate is a person authorized to appear in litigation on behalf of a party.
 An advocate should possess a law degree and is enrolled with a Bar Council,
as prescribed by the Advocates Act, 1961.
 Advocates are the only class of persons legally entitled to practice law.
 Advocates provide legal advice to the clients.
 In the legal system, an advocate represents his client in the court of law.
 An advocate is the most important part of the legal system of any country.
 He is solely responsible for the presentation of the case and to bring justice to
the victim through his arguments.
 The court of law passes its judgment basing upon the facts and arguments
presented by him.
 After being authorized to appear in a case by a client who has signed a
vakalatnama, advocates prepare cases and argue them in Court.
 In the Bombay and Calcutta High Courts there is a separate class of legal
practitioners, known as solicitors, who prepare the case, but do not argue in
Court.
 When appearing in a courtroom, an advocate usually dresses in black and
white, and wears a band and gown.
 Any complaint against an advocate is made to the Bar Council of India.
  Legal Definition: Section 2 in THE ADVOCATES ACT, 1961
(1) In this Act, unless the context otherwise requires,—
(a) “Advocate” means an advocate entered in any roll under the provisions
of this Act;

How to be an Advocate (enrolment):

Step 1: Bachelor’s degree in Law (L.L.B): To become an advocate in India, it is
compulsory for a person to complete his bachelor’s degree in law, i.e. L.L.B (Legum
Baccalaureus). The bachelor degree of law can be either of 3 years or 5 years.
a) Three-year course
One can opt for the three-year course of bachelor’s degree in law after completion
of his graduation, the eligibility criteria for this course is that the candidate must
secure at least 50% in his graduation.
b) Five-year course
A candidate can directly get into the five-year course of bachelor’s degree
immediately after completion of his 10+2. One of the very popular entrance test
conducted for this course is CLAT (Common Law Admission Test). By cracking CLAT
he can get into prestigious NLU’s (National Law University) which are present in
most of the state.

Step 2: Enrolment in State Bar Council

The final step to be an advocate is to enrol in any of the State Bar Councils
regulated by the Advocates Act 1961. Every state has its unique process of
registration. Once the registration is completed the candidate has to clear the All
India Bar Examination (AIBE). The exam is conducted by the Bar Council of India,
and the candidate gets the certificate of practice upon clearing the exam. The test is
conducted to assesses the basic analytical capabilities and knowledge of the law.

Criteria for enrolment as an Advocate (As per Section 24 of the Advocates Act): A
person shall be qualified to be enrolled as an advocate if he fulfills the following
conditions:
(a) He is a citizen of India. Provided that a national of any other country can also
practice only if Indians are allowed to practice in that other country;
(b) He has attained the age of 21 years;
(c) He has completed his bachelors in law;
(d) He has paid the required stamp duty, which is chargeable under the Indian
Stamp Act, 1899 and an enrolment fee payable to the State Bar Council. He has to
pay six hundred rupees to The State Bar Council and one hundred and fifty rupees
to the Bar Council of India. If such person is a Schedule Caste or Schedule Tribe
then he has to pay one hundred rupees to the State Bar Council and twenty-five
rupees to the Bar Council of India.
Qualifications for Registration in Roll of Advocate (India): (According to Section 24
of Advocate act 1961)
1. The person must be citizen of India: The first and most important condition
for enrolment in India is that the person must be citizen of India.
2. The nationals of other countries can only be allowed when Indians are
allowed to practice in their country.
3. Person must have completed the age of 21 years: It is a vital condition for
enrolment that the person who wants to register must have completed the
age of 21 years at the time of enrolment.
4. Person must be law graduate: Section 24(1)C says about it as under -
 The person who have got the degree of law from any college/university
before 12 March, 1967.
 The person who have got the degree from any university recognized by
Bar Council of India after 12 March, 1967.
 The person who have got degree from any university decided by Indian
Rule Act 1935.
5. Payment of decided fees: The decided fees for the enrolment has to be paid by
the candidate and if there is any stamp fees than under Indian Stamp Act
1899, than it should also be paid.
6. Fulfilment of other Conditions: Other conditions that are decided by the state
bar council must be completed along with the above mentioned conditions.

Disqualifications: Section 24(A) of the Advocate Act 1961, describes the conditions
in which the person cannot be registered.
1. If the person is held guilty for crime related to moral turpitude.
2. If the person is held guilty under Untouchability Act 1955.
3. If the person has been dismissed from the post from employment office under
state on the blame of moral turpitude. This qualification will remain effective
for 2 years from the date of removal.

2. Solicitors firm.
Answer: Solicitors advise clients and draft pleadings/documents, but engage
advocates for conducting the case in the court. Lawyers who want to be solicitors
should pass an examination. In India, a two-year practice is also required before an
Indian lawyer can qualify as a solicitor.
A solicitor can cover large clientele unlike the advocate, Mostly solicitors work on
retainer basis for large companies for a handsome remuneration. Commercial
clients call in solicitors for advice on matters including litigation, property, tax and
finance. Private client work usually involves personal legal matters such as wills,
property conveyancing, divorce and custody. Solicitors' firms come in all shapes and
sizes so it's important to do your research first and find out which one would suit
you.
Solicitors need a wide range of skills. As well as being able to communicate with
clients and develop good working relationships with them, they need to be able to
work closely with colleagues, pay close attention to detail and be willing to work
long hours. They also need initiative and good judgment to work with complex
information.

3. Discuss the Seven Lamps of Advocacy

Answer: INTRODUCTION:
A profession aims at rendering services and business aims at merely earning
profits. A professional is the one who has all the requisite technical knowledge and
skills which the field demands. Hence, Advocacy falls under the category of
profession. People often insult this profession by saying that" lawyers are liars". It
is to be noted a lawyer argues for his client and not himself. A lawyer always
presumes that his client is innocent because that is how our legal system works
"Presumption of Innocence until proven Guilty". He argues with the information
provided by his client. Thus, Advocates should not only aim at putting an end to
their client's peril but also aim at uplifting this honourable profession.

THE SEVEN LAMPS OF ADVOCACY:

Justice Abbot Parry has put forward the qualities which are to be possessed by a
person who pursues this profession. These qualities are called the Seven Lamps of
Advocacy. They are:
 Honesty.
 Courage.
 Industry.
 Wit.
 Eloquence.
 Judgement.
  Fellowship.
a). HONESTY:
A lawyer is expected to be honest at all times including while delivering his
arguments. He is not supposed to master the art of deceiving. He should take
utmost care while delivering his arguments as the Judge would rely mostly upon his
submissions. He should be a pioneer of Dharma and prevent injustice from
prevailing. It is he who should uphold just. His honesty would make him more
dependable in front of the eyes of the law and his clients.

b) COURAGE:
A lawyer should be fearless and courageous while upholding his stand in front of
the bench. Only a person who is truthful and honest will be fearless at all times. A
lawyer should never back-off from any situation; he should be bold and witty
enough to tackle all the dangers advancing towards him. A lawyer should be bold
enough to fight against the social evils for the sake of the citizens. He should aid in
directing and moulding society in the right way.

c) INDUSTRY:
An advocate needs to possess all the necessary skill-set which is required by this
profession. He needs to master the art of both speaking and writing. He needs to
work his way towards success. A lawyer should never be ignorant of the law.
Ignorance of the law is never permissible. He should have sheer dedication and
devotion towards this profession. Law is like the ocean the more you believe you've
discovered the more mysteries are lined up to be unravelled. Nobody in this world
can master law because law evolves continuously. In this profession who can never
achieve Mastery, who will always be a pupil.

d) WIT:
A good lawyer should have a lot of wit and presence of mind while he's arguing. A
well- prepared speech will never work in the court of law. He should make a
conversation with the judge. He should elucidate on every significant fact of the
case. He should lead the judge with his arguments. It is true that the judge won't
be convinced in the first go. He will be asking questions as he is supposed to
because he has got the most difficult job to do "rendering justice". Intelligence and
knowledge are other things which are to be vested in a lawyer; these would come in
handy in later stages of his arguments.
e) ELOQUENCE•
A lawyer should be a very skilled speaker. He should have the required style and
confidence in the court. Eloquence adds more effectiveness to his submissions. His
language should be error free. He should employ the pauses at the right moment.
His submissions need not be dramatic but need to be effective. It should leave an
impression on the judge. He should be persuasive. He should be able to re-frame his
submissions until he wins it in his client's favour. The Judge should be able to
recollect the intrinsic details the advocate pointed out in his pleadings while writing
his judgment. That's the level of effectiveness that is to be achieved by a lawyer.

f) JUDGEMENT•.
Before drafting his submissions a lawyer should be able to anticipate the possible
counterarguments that might arise from the other side. He should be prepared to
dodge all of the counters. He should be able to assess which detail of the fact or the
statute would help him to achieve the desired verdict. There's an old saying "He
can't be a good lawyer unless he can't take two sides". This particular skill would
make the best out of a lawyer.

g) FELLOWSHIP•
Though there is a battle of words in the court hall, no lawyer is supposed to hold
grudge against another. They should always uphold the fellowship in this
profession. That is why the lawyers refer to their opposite side counsel as "Learned
Friend". If every lawyer takes it to their heart, that might hinder the fellowship of
this profession. It might even lead to its downfall.

CONCLUSION:
Thus, lawyers have an important duty of upholding justice in the most crucial of
times. They must not only work towards the betterment of this profession but also
for the betterment of this society also. Every lawyer is obliged to serve the society.
It is one of his primary duties. The service of a lawyer to the development of this
society is indispensable.

4. Examine the duties of advocates for the standards of professional conduct and
etiquette.
Enumerate the duties of advocates towards the client, courts and other
advocates.
Advocate's duty to provide legal aid to the poor.
Answer: An Advocate shall, at all times, comport himself in a manner befitting his
status as an officer of
The Court, a privileged member of the community, and a gentleman, bearing in
mind that what may be
lawful and normal for a person who is not a member of the Bar or for a member of
the Bar in his nonprofessional capacity may still be improper for an advocate.
Without prejudice to the generality of the
foregoing obligation, an advocate shall fearlessly uphold the interests of his client,
and in his conduct conform to the rules hereinafter mentioned both in letter and in
spirit. The rules hereinafter mentioned
contain cannons of conduct and etiquette adopted as general guides; yet specific
mention thereof shall
not be construed as a denial of the existence of others equally imperative though
not specifically mentioned.
Section I—Duty to the Court
1. An advocate shall, during the presentation of his case and while otherwise acting
before a Court, conduct himself with dignity and self-respect. He shall not be servile
and whenever there is proper ground for serious complaint against a judicial officer,
it shall be his right and duty to submit his grievance to proper authorities.
2. An advocate shall maintain towards the Courts a respectful attitude, bearing in
mind that the dignity of the judicial office is essential for the survival of a free
community.
3. An advocate shall not influence the decision of a Court by any illegal or improper
means. Private communications with Judge relating to a pending case are
forbidden.
4. An advocate shall use his best efforts to restrain and prevent his client from
restoring to sharp or unfair practices or from doing anything in relation to the
Court, opposing counsel or parties which the advocate himself ought not to do. An
advocate shall refuse to represent the client who persists in such improper conduct.
He shall not consider himself a mere mouthpiece of the client, and shall exercise his
own judgment in the use of restrained language in correspondence, avoiding
scurrilous attacks in pleadings, and using intemperate language during arguments
in Court.
5. An advocate shall appear in Court at all times only in the prescribed dress, and
his appearance shall always be presentable.
6. An advocate shall not enter appearance, act, plead or practice in any way before
a Court, Tribunal or Authority mentioned in Section 30 of the Act, if the sole or any
member thereof is related to be Advocate as father, grandfather, son, grandson,
uncle, brother, nephew, first cousin, husband, wife, mother, daughter, sister, aunt,
niece, father-in-law, daughter-in-law or sister-in-law.
7. An advocate shall not wear bands or gown in public places other than in Courts
except on such ceremonial occasions, and at such places as the Bar Council or the
Court may prescribe.
8. An Advocate shall not appear in or before any Court or Tribunal or any other
authority for or against an organisation or an institution, society or corporation, if
he is a member of the Executive Committee of such organisation or institution or
society or corporation. “Executive Committee,” by whatever name it may be called,
shall include any Committee or body of persons which, for the time being, is vested
with the general management of the affairs of the organisation or institution,
society or corporation.
Provided that this Rule shall not apply to such a member appearing as “amicus
curiae‟ or without a fees in a matter affecting the affairs or a Bar Council,
Incorporated Law Society or a Bar Association.
9. An Advocate should not act or plead in any matter in which he himself is
pecuniarily interested.
Illustration:
I. He should not act in a bankruptcy petition when he himself is also a creditor of
the bankrupt.
II. He should not accept a brief from a company of which he is a director.
10. An Advocate shall not stand as a surety, or certify the soundness of surety, for
his client required for the purpose of any legal proceedings.
Section II—Duty to the Client
11. An Advocate is bound to accept any brief in the Courts or Tribunals or before
any authority in or before which he professes to practise at a fee consistent with his
standing at the Bar and the nature of the case. Special circumstances may justify
his refusal to accept a particular brief.
12. An Advocate shall not ordinarily withdraw from engagements once accepted,
without sufficient cause and unless reasonable and sufficient notice is given, to the
client. Upon his withdrawal from a case, he shall refund such part of the fee as has
not been earned.
13. An Advocate should not accept a brief or appear in a case in which he has
reason to believe that he will be a witness and if being engaged in case, it becomes
apparent that he is a witness on a material question of fact, he should not continue
to appear as an Advocate if he can retire without jeopardising his client’s interests.
14. An Advocate shall at the commencement of his engagement and during the
continuance thereof, make all such full and frank disclosures to his client relating to
his connection with the parties and any interest in or about the controversy as are
likely to affect his client’s judgment in either engaging him or continuing the
engagement.
15. It shall be the duty of an advocate fearlessly to uphold the interests of his client
by all fair and honourable means without regard to any unpleasant consequences to
himself or any other. He shall defend a person accused of a crime regardless of his
personal opinion as to the accused, bearing in mind that his loyalty is to the law
which requires that no man should be convicted without adequate evidence.
16. An Advocate appearing for the prosecution in a criminal trial shall so conduct
the prosecution that it does not lead to conviction of the innocent. The suppression
of material capable of establishing the innocence of the accused shall be
scrupulously avoided.
17. An Advocate shall not, directly or indirectly, commit a breach of the obligations
imposed by Section 126 of the Indian Evidence Act.
18. An Advocate shall not, at any time, be a party to fomenting of litigation.
19. An Advocate shall not act on the instruction of any person other than his client
or his authorised agent.
20. An Advocate shall not stipulate for a fee contingent on the results of litigation or
agree to share the proceeds thereof.
21. An Advocate shall not buy or traffic in or stipulate for or agree to receive any
share or interest in any actionable claim. Nothing in this Rule shall apply to stock,
shares debentures or government securities, or to any instruments which are for
the time being, by law or custom negotiable, or to any mercantile document or title
to goods.
22. An Advocate shall not, directly or indirectly, bid for or purchase, either in his
own name or in any other name, for his own benefit or for the benefit of any person,
any property sold in the execution of a decree or order in any suit, appeal or other
proceeding in which he was in any way professionally engaged. This prohibition,
however, does not prevent an Advocate from bidding for or purchasing for his client
any property which his client may himself legally bid for or purchase provided the
Advocate is expressly authorised in writing in this behalf.
23. An Advocate shall not adjust fees payable to him by his client against his own
personal liability to the client, which liability does not arise in the course of his
employment as an Advocate.
24. An Advocate shall not do anything whereby he abuses or takes advantage of the
confidence reposed in him by his client.
25. An advocate should keep accounts of the client’s money entrusted to him, and
the accounts should show the amounts received from the client or on his behalf,
the expenses incurred for him and the debits made on account of fees with
respective dates and all other necessary particular.
26. Where moneys are received from or on account of a client, the entries in the
accounts should contain a reference as to whether the amounts have been received
for fees or expenses, and during the course of the proceedings, no Advocate shall,
except with the consent in writing of the client concerned, be at liberty to divert any
portion of the expenses towards fees.
27. Where any amount is received or given to him on behalf of his client the fact of
such receipt must be intimated to the client as early as possible.
28. After the termination of the proceeding the Advocate shall be at liberty to
appropriate towards the settled fee due to him any sum remaining unexpended out
of the amount paid or sent to him for expenses, or any amount that has come into
his hands in that proceeding.
29. Where the fee has been left unsettled, the Advocate shall be entitled to deduct,
out of any moneys of the client remaining in his hands, at the termination of the
proceeding for which he had been engaged, the fee payable under the rules of the
Courts in force for the time being, or by then settled and the balance, if any, shall be
refunded to the client.
30. A copy of the client’s account should be furnished to him on demand provided
the necessary copying charge is paid.
31. An Advocate shall not enter into arrangements whereby funds in his hands are
converted into loans.
32. An Advocate shall not lend money to his client, for the purpose of any action or
legal proceedings in which he is engaged by such client.
Explanation—An Advocate shall not be held guilty of a breach of this rule, if in the
course of a pending, suit or proceedings, and without any arrangement with the
client in respect of the same, the
Advocate feels compelled by reason of the rule of the Court to make a payment to
the Court on account of the client for the progress of the suit or proceeding.
33. An Advocate who has at any time, advised in connection with the institution of a
suit, appeal or other matter or has drawn pleadings or acted for a party, shall not
appear or plead for the opposite party.
Section III—Duty to Opponent
34. An Advocate shall not in any way communicate or negotiate upon the subject
matter of controversy with any party represented by an Advocate except through
that Advocate.
35. An Advocate shall do his best to carry out all legitimate promises made to the
opposite party even though not reduced to writing or enforceable under rules of the
Court.
Section IV—Duty to Colleagues
36. An Advocate shall not solicit work or advertise, either directly or indirectly,
whether by circulars. Advertisements, touts, personal communications, interview
not warranted by personal relations, furnishing or inspiring newspaper comments
or procuring his photograph to be published in connection with cases in which he
has been engaged or concerned. His sign-board or name-plate should be of a
reasonable size. The sign-board or name-plate or stationery should not indicate that
he is or has been President or Members of a Bar Council or of any Association or
that he has been associated with any person or organisation or with any particular
cause or matter or that he specialises in any particular type of work or that he has
been a Judge or an Advocate-General.
37. An Advocate shall not permit his professional services or his name to be used in
aid of or to make possible, the unauthorised practise of law by any lay agency,
38. An Advocate shall not accept a fee less than the fee taxable under the rules
when the client is able to pay the same.
39. An Advocate shall not enter appearance in any case in which there is already a
vakalat or memo of appearance filed by an Advocate engaged for a party except
with his consent, in case such consent is not produced he shall apply to the Court
stating reasons why the said consent could not be produced and he shall appear
only after obtaining the permission of the Court.
Section IVA
40. Every advocate borne on the Rolls of a State Bar Council shall pay to the State
Bar Council a sum of Rs. 30 every third year, commencing 1st April, 1980, either at
one time or in three equated instalments.
41. The aforesaid sum collected by the State Bar Council shall be credited to a
separate fund to be known as „Advocates Welfare Fund‟.
42. All sums so collected by the State Bar Council in accordance with Rule 40 shall
be remitted to the Bar Council of India forthwith, which shall be credited by the Bar
Council of India to a separate fund to be known as „Advocates Welfare Fund.‟
43. Every advocate borne on the rolls of a State Bar Council shall deliver on or
before 1st April every year, commencing from 1st April 1980 a declaration in the
form prescribed.
44. Every Advocate borne on the Rolls of a State Bar Council shall enrol himself as
member of a Bar Association within the territory over which the said Bar Council
exercises jurisdiction. Every declaration under Rule 43 above, shall be accompanied
by a certificate of the Secretary of that Bar Association, certifying that he is a
member and that he has paid all the dues of the Bar Association.
45. The name of every Advocate, who fails to pay the aforesaid sums within the
prescribed time set out in Rule 40 or fails to file the declaration under Rule 43 or
makes any false statement in the declaration under Rule 43 shall be removed from
the Rolls of the State Bar Council.
46. Before the name of any Advocate is removed from the Rolls under Rule 45 the
Secretary of the State Bar Council shall serve on the Advocate concerned a notice to
show cause against the removal of his name and the cause shown, if any, shall be
dealt with by the Chairman of the State Bar Council forthwith who, in his discretion,
shall pass such orders as he thinks fit.
Section V—Duty in Imparting Training
47. It is improper for an Advocate to demand or accept fees or any premium for any
person as a consideration for imparting in law under the rules prescribed by the Bar
Council to enable such person to qualify for enrolment under the Advocates Act,
1961.
Section VI—Duty to Render Legal Aid
48. Every Advocate shall in the practice of the profession of law bear in mind that
any one genuinely in need of a lawyer is entitled to legal assistance even though he
cannot pay for it fully or adequately and that within the limits of an Advocate’s
economic condition, free legal assistance to the indigent and oppressed is one of
the highest obligations an Advocate owes to society.
Section VII—Restrictions on Other Employments
49. An Advocate shall not personally engage in any business but he may be a
sleeping partner in a firm doing business provided that, in the opinion of the Bar
Council the nature of the business is not inconsistent with the dignity of the
profession.
50. An Advocate may be a Director or Chairman of the Board of Directors of a
company with or without any ordinary sitting, fee provided none of his duties are of
an executive character. An Advocate shall not be a Managing Director or a Secretary
of any company.
51. An Advocate shall not be full-time salaried employee of any person,
government, firm, corporation or concern, so long as he continues to practise and
shall, on taking up any such employment, intimate the fact to the Bar Council and
shall thereupon cease to practise as an advocate so long as he continues in such
employment.
Nothing in this rule shall apply to Law Officer of the Central Government or the
Government of a State or of any Public Corporation or body constituted by statute
who is entitled to be enrolled under the rules of the Bar Council made under Section
28(2)(d) read with Section 24(1)(c) of the Advocates Act, 1961 despite his being a
full-time salaried employee.
52. An Advocate who has inherited, or succeeded by survivorship, to a family
business may continue it, but may not personally participate in the management
thereof. He may continue to hold a share with others in any business which has
descended to him by survivorship or inheritance or by will, provided he does not
personally participate in the management thereof.
53. An Advocate may review Parliamentary Bills for a remuneration, edit legal text
books at a salary, do „press-vetting‟ for newspapers, coach pupils for legal
examinations, set and examine question papers; and subject to the rules against
advertising and full-time employment, engage in broadcasting, journalism, lecturing
and teaching subjects both legal and non-legal.
54. Nothing in these rules shall prevent an Advocate from accepting, after obtaining
the consent of the Bar Council part-time employment provided that in the opinion of
the Bar Council the nature of the employment does not conflict with his professional
work and is not inconsistent with the dignity of the profession.
These rules shall be subject to such directives if any as may be issued by the Bar
Council of India from time to time

5. Professional misconduct.
Answer: A lawyer’s profession is meant to be a divine or sacred profession by all
means. In every profession, there are certain professional ethics that need to be
followed by every person who is into such a profession. But there is the fact that
professional misconduct is a common aspect, not only in other professions but also
in advocacy also. In simple terms, it means certain acts done by the persons which
seem to be unfit for the profession as well as which are against certain ethics in this
field. The term has been clearly defined in Black’s Dictionary as, the transgression
of some established and definite rule of action, a forbidden act, a dereliction of
duty, unlawful behaviour, improper or wrong behaviour. Its synonyms are a
misdemeanour, impropriety, mismanagement, offense, but not negligence or
carelessness. From the definition, it is now clear that the act of professional
misconduct is done purely with an intention of getting unlawful gains. The
Advocates Act, 1961 and the Indian Bar Council play a vital role in providing rules
and guidelines regarding the working, code of conduct and such other matters
concerning lawyers and advocates in India.

The attributes of a profession are:

1. Existence of a body of specialized knowledge or techniques.
2. Formalized method of acquiring training and experience.
3. Establishment of a representative organization with professionalism as its
goal.
4. Formation of ethical codes for the guidance of conduct.
5. Charging of fees based on services but with due regards to the priority of
service over the desire of monetary rewards.

Misconduct means any acts which are unlawful in nature even though they are not
inherently wrongful. Before the Advocates Act, 1961, we had the Legal Practitioners
Act, 1879. There is no definition given for the term ‘misconduct’ in the Act, but the
term ‘unprofessional conduct’ is being used in the Act. Some of the instances of
professional misconduct are as follows:
 Dereliction of duty
 Professional negligence
 Misappropriation
 Changing sides
 Contempt of court and improper behaviour before a Magistrate
 Furnishing false information
 Giving improper advice
 Misleading the clients in court
 Not speaking the truth
 Disowning allegiance to the court
 Moving application without informing that a similar application has been
rejected by another authority
 Suggesting to bribe the court officials
 Forcing the prosecution witness not to say the truth.
Advocates Act, 1961: The provisions of Section 35 of the Advocates Act deal with
professional misconduct of lawyers and advocates in India, which read as:
A person is found guilty of professional misconduct; it shall refer the case to a
disciplinary committee, shall fix a date of hearing and issue a show cause notice to
the Advocate and the Advocate General of the State. The disciplinary committee of
the State Bar Council, after being heard of both the parties, may:
1. Dismiss the complaint, or where the proceedings were initiated at the
instance of the State Bar Council, directs that proceedings be filed;
2. Reprimand the advocate;
3. Suspend the advocate from practice for such a period as it deems fit;
4. Remove the name of an advocate from the state roll of advocates.
Misconduct is of infinite variety; this expression must be understood in a broad
meaning, such that it extends the meaning under natural law, and there is no
justification for restricting their natural meaning. Section 49 of the Advocate Act
empowers the Bar Council of India to frame rules and standards of professional
misconduct. Under the Act, no person has a right to make advertisement or
soliciting; it is against advocate’s code of ethics. He is also not entitled to any
advertisement through circulars, personal communications or interviews, he is not
entitled to demand fees for training and to use name/service for unauthorized
purposes.

6. Discuss the powers and functions of bar council of India.

Answer:

The functions of Bar Council of India

Section 7 of the advocate Act 1961 provides that the functions of Bar Council of
India shall be –

A) The functions of bar council of India shall be –

i) to lay down standards of professional conduct and etiquette for advocates; (See
also....Professional Misconduct)
ii) to lay down the procedure to be followed by its disciplinary committee and the
disciplinary committee of each state bar council.
iii) to safeguard the rights, privileges and interests of advocates.
iv) to promote and support law reform.
v) to deal with the disposal of any matter arising under the Act which may be
referred to it by a state bar council.
vi) to exercise general supervision and control over the state bar council.
vii) to promote legal education and to lay down standards of such education in
consultation with the universities in India imparting such education and the state
bar council
viii) to recognize universities whose degree in law shall be a qualification for
enrollment for an advocate for that purpose to visit and inspect universities or
cause the state bar council to visit and inspect universities in accordance with such
direction as it may be given in this behalf
ix) to conduct seminars and organize talks on legal topics by eminent jurist and
publish journals and papers of legal interest.
x) to organize legal aid to the poor in the prescribed manner
xi) to recognize on a reciprocal basis foreign qualifications in law obtained outside
India for the purpose of admission as an advocate under this Act.
xii) to manage and invest the funds of the bar council.
xiii) to provide for the election of its members
xiv) to perform all other functions conferred on it by or under this Act
xv) to do all other things necessary for discharging the aforesaid functions

2) The bar council of India may constitute one or more funds in the prescribed
manner for the purpose of giving financial assistance to organize welfare schemes
for indigent, disabled or other advocates Giving legal aid or advice in accordance
with the rules made in this behalf establishing law libraries

3) Bar council of India may receive any grants donations, gifts or benefactions for
all or any of the purposes specified in sub-section (2) which shall be credited to the
appropriate funds constituted under the sub section.
According to Section 7 (a) of the Advocate Act, 1961 the Bar Council of
India may become a member of international legal bodies such as the International
Bar Association or International Legal Aid Association, contribute such sums as it
thinks fit to Such bodies by way of subscription or otherwise and authorize
expenditure on the participation of its representatives in any international legal
conference seminars.

Some of the important functions of Bar Council of India are as under -

I) Admission as advocate -
 Section 20 of the Advocate Act provides that every advocate who was
entitled as of right to practice in the Supreme Court immediately before the
appointed day and whose name was not entered in any state roll may, within the
prescribed time, express his intention in the prescribed form to the Bar Council and
on receipt thereof, the Bar Council of India shall direct that the name of each
advocate shall, without payment of any fee, be entered in the role of state Bar
Council and the State Bar Council concerned shall comply with such direction.
Section 19 - In this Section of the Advocates Act 1961, requires the State
Bar Council to send copies of rolls of advocate to the Bar Council of India. It
provides that every State Bar Council shall send to the Bar Council of India an
authenticated copy of the roll of Advocates prepare by it for the first time under this
Act and shall, thereafter, communicate to the Bar Council of India all alterations and
addition to, such roll as soon as the same have been made.
Section 18 of Advocate Act 1961 makes provision in respect of transfer of
name from one State roll to another. It provides that any person whose name is
entered as an advocate on the role of any State Bar Council for the transfer of his
name from the roll of State Bar Council to the roll of any other State Bar Council and
on receipt of any such application, the Bar Council of India shall direct that the
name of such person shall, without the payment of any few, be removed from the
roll of the first mentioned State Bar Council and be entered in the roll of the other
State Bar Council and State Bar Council concerned shall comply with such direction.
II) Appointment of committees and Staff members -
Section 9 of the Advocate Act empowers The Bar Council of India to appoint
one or more disciplinary committees, Legal aid committee’s u/s 9-A executive
committee u/s 10(2), Legal Education Committee, etc.
Section 11 of the Advocate Act empowered the Bar Council to appoint a
secretary and accountant and such number of other persons as may deem
necessary the secretary and accountant, if any shall possesses such qualification. It
is mandatory that the Bar Council shall have a secretary.
III) Maintenance of Advocates etc. -
Section 12 of the Advocate Act requires the Bar Council of India to m
maintain such book of accounts and other books in such form and in such a manner
as may be described. The account shall be audited by the auditor's duly qualified to
act as auditors of the companies, at such as times and in such a manner as maybe
prescribed. The Bar Council of India shall send a copy of its accountants together
with the copy of the report of the auditors thereon to the Central Government and
shall cause same to be published in the Gazette of India.
IV) Rules making power -
The Bar Council of India shall make Rules under the provisions of Section 15
of the Advocate Act.
Section 15(2) of this Act provides that in particular and without prejudice to
the generality of the foregoing power. Such Rules may provide for the election of
the members of the Bar Council, chairman and Vice-chairman, Election disputes,
filling of casual vacancies in the Bar Council, power and duties of chairman and
vice-chairman, constitution of one or more funds, organizations of legal aid, and
meetings conduct of business of any committee, management and investment of
funds of Bar Council.
Section 49 of the Advocate Act confers on the Bar Council of India general
power to make Rules for discharging its functions under this Act.
V) Power to Punish for Professional or other misconduct -
Section 36 of Advocate Act 1961 empowers the Bar Council of India to punish
an Advocate for professional or other misconduct like suspending advocate from
practice for such as it may deem feet and remove the name of the Advocate from
the state roll of Advocate. It has power to dismiss the complaint, reprimand the
Advocate.
VI) Appellate Power -
Section 37 of the Advocate act empowers the Bar Council of India to hear
appeal against the order of Disciplinary Committee of a Bar Council. Every such
appeal shall be heard by the disciplinary committee of Bar Council of India.
Section 38 provides that any person aggrieved by the order passed by the
Disciplinary Committee of Bar Council of India, maybe challenged within 60 days by
way of appeal before Supreme Court.
VII) Other powers and functions of Bar Council of India -
 To give such financial assistance as it fit to the State Bar Council in need of
funds for the purpose of performing its function.
 To prevent a citizen of any country from practicing profession of law in India
when that country specified by the central government in this behalf,
prevents citizen of India from practicing the profession of law in their country.
 To call for the record of any proceedings from any State Bar Council or
Committee thereof to see legality and proprietary of such proceeding.
 To give its own order of any of its committee accept the disciplinary
committee.
 To give direction to the State Bar Council or any other Committee thereof for
the proper and efficient discharge of the functions of the State Bar Council.
7. Define Disciplinary Committee and what are the powers and functions of
disciplinary committee under the advocates Act, 1961?
Answer: Introduction:
Section 42 of Advocates Act 1961, provides the Powers of Disciplinary
Committee of a Bar Council. The Provisions of this Section are same for both, the
State Bar Council as well the Bar Council of India.

2. Constitution / Composition of Disciplinary Committee

According to Section 9 of Advocates Act 1961 A Bar Council shall constitute
one or more disciplinary committees, each of which shall consist of three persons of
whom two shall be persons elected by the Council from amongst its members and
the other shall be a person co-opted by the Council from amongst advocates who
possess the qualifications specified in the proviso to sub-section (2) of section 3
and who are not members of the Council, and the senior-most advocate amongst
the members of a disciplinary committee shall be the Chairman thereof.

3. Powers of Disciplinary committee

1) The disciplinary committee of a Bar Council shall have the same powers as
are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), in
respect of the following matters, namely —
(a) summoning and enforcing the attendance of any person and
examining him on oath;
(b) requiring discovery and production of any documents;
(c) receiving evidence on affidavits;
(d) requisitioning any public record or copies thereof from any court or
office;
(e) issuing commissions for the examination of witness or documents;
(f) any other matter which may be prescribed:
Provided that no such disciplinary committee shall have the right to
require the attendance of —
(a) any presiding officer of a Court except with the previous sanction of
the High Court to which such court is subordinate;
(b) any officer of a revenue court except with the previous sanction of
the State Government.
2) All proceedings before a disciplinary committee of a Bar Council shall be
deemed to be judicial proceedings within the meaning of sections 193 and 228 of
the Indian Penal Code, 1860, and every such disciplinary committee shall be
deemed to be a civil court for the purposes of sections 480, 482 and 485 of the Code
of Criminal Procedure, 1898.

3) For the purposes of exercising any of the powers conferred by sub-section

(1), a disciplinary committee may send to any civil court in the territories to which
this Act extends, any summons or other process, for the attendance of a witness or
the production of a document required by the committee or any commission which
it desires to issue, and the civil court shall cause such process to be served or such
commission to be issued, as the case may be, and may enforce any such process as
if it were a process for attendance or production before itself.

4) Notwithstanding the absence of the Chairman or any member of a

disciplinary committee on date fixed for the hearing of a case before it, the
disciplinary committee may, if it so thinks fit, hold or continue the proceedings on
the date so fixed and no such proceedings and no order made by the disciplinary
committee in any such proceedings shall be invalid merely by reason of the absence
of the Chairman or member thereof on any such date:

Provided that no final orders of the nature referred to in sub- section (3) of
section 35 shall be made in any proceeding unless the Chairman and other members
of the disciplinary committee are present.

Sub-section (3) of Section 35 :

"The disciplinary committee of a State Bar Council after giving the advocate
concerned and the Advocate-General an opportunity of being heard, may make any
of the following orders, namely —
(a) dismiss the complaint or, where the proceedings were initiated at the
instance of the State Bar Council, direct that the proceedings be filed;
(b) reprimand the advocate;
(c) suspend the advocate from practice for such period as it may deem
fit;
(d) remove the name of the advocate from the State roll of advocates."

5) Where no final order of the nature referred to in sub-section (3) of section

35 can be made in any proceedings in accordance with the opinion of the Chairman
and the members of a disciplinary committee either for want of majority opinion
amongst themselves or otherwise, the case, with their opinion thereon, shall be laid
before the Chairman of the Bar Council concerned or if the Chairman of the Bar
Council is acting as the Chairman or a member of the disciplinary committee, before
the Vice-Chairman of the Bar Council, and the said Chairman or the Vice Chairman
of the Bar Council, as the case may be, after such hearing as he thinks fit, shall
deliver his opinion and the final order of the disciplinary committee shall follow
such opinion.

8. Discuss the nature and functions of accounting/accountancy.

Answer: Meaning of Accounting:
Accounting is the recording, classifying and summarizing of business transactions in
terms of money, the preparation of financial reports, the analysis and
interpretations of these reports for the information and guidance of management
and the public.
Meaning Of Law:
Law consists of rules made by authority for the proper regulation of community or
society. Law means any set of uniform principles which is generally followed. It if
referred to those rules which are issued by the State for determining the
relationship of men in organized manner.

What Is The Relation Of Accounting To Law?

Many Laws are made related to relating to trade and industry; they are mostly
presented in accounts. Law of these sectors are Indian Companies Act, Sale of
Goods Act, Partnership Act, Indian Contract Act, Sales Tax, and Wealth Tax. All
these Acts are related with the matter of money with their accounting system. In
order to understand and deal with all these Acts, one should have the preliminary
knowledge of finances and accounting.

Importance of Accounting in Advocate Profession / Need for Accountancy For

Lawyers.
 Lawyers practice law for fee and earn income.
 In their profession they meet with certain expenditure. Thus, they have
money transactions.
 Lawyers have to maintain accounts and for this they should have the
knowledge of accounting.
 As a member of the Bar council, he should know the Bar council Accounting
and the legal provisions of Accounting of Bar Council.
  Advocate must know the accounting of Legal Services Authorities and the
Supreme Court Legal Services Committee as the government allots grants for
legal aid to poor and deserving people.
 Advocates must know the accounting of Advocates as per Supreme Court
Rules.
 Advocates must know the Welfare Fund Accounting as the Bar Councils
maintain Welfare funds to provide financial assistance for the needy
advocates when they are disabled to earn and all the advocates are the
members of Welfare fund.
 Advocates must know to prepare the own accounts as every advocate is
accountable to his client for the amounts received from him. At the same time
he is accountable to the government according to the tax laws.
 An Advocate is bound to accept any brief in the courts or Tribunals.
 An Advocate should keep accounts of the clients.
 An Advocate shall furnish to the client a copy of the clients account on
demand provided the necessary copying charges are paid.
Where the fee has been left unsettled the advocate shall be entitled to deduct
out of any moneys of the client remaining in his hands, at the termination of the
proceeding for which he had been engaged, the fee payable under the rules of the
Court, in force for the time being, or by then settled and the balance, if any shall be
refunded to the client.

9. Important branches of Accounting/Accountancy.

Answer:

10. Bar Bench relations.

Answer: Introduction:
Bar-Bench relationship in law refers to the Advocates’ cordial relationship with
the Judges. The Bar (Advocates) and Bench (Judges) play a key role in
administering justice. For the maintenance of the cordial relations between the
Bench and Bar, mutual respect is needed.
Bar and Bench are two parts of the same system, and when they operate in
harmony, without which justice cannot be effectively conducted in the courts.
Bar & Bench
The court hall where there are cases is composed of two parts, namely:
 The position where the judges are seated is called Bench.
 The position the Advocate is seated is called Bar.
The word ‘Bench’ refers to the judges and the ‘Bar’ refers to the Advocates. Bar-
Bench relation implies the cordial relation between the judges and the Advocates.

Faith in the judiciary to the general public and speedy justice depends primarily on
the cordial relationship between the judges and the lawyers, and the role of the
lawyers is equally important to the judges in the administration of justice. It is their
joint responsibility to deliver justice.

Bar-Bench Position in the Administration of the Justice System

The Bar and the Bench play a significant part in judicial administration. According to
Justice C.L. Anand, there is no office of such power as the Judge is in the State.
Judges have power far greater than any other functionaries. The life and liberty of
the common people, personal domestic happiness, wealth, and integrity subject to
the judges’ wisdom and hang on their decisions to the citizens. When there is no
protection left in life when the judiciary is corrupt, freedom dies, there is no
guarantee in personal or domestic happiness. The greatest need of a state is a
strong, powerful, unbiased active and competent judiciary. Courts would perform
their duties on account of the role of the judges in the preservation of the orderly
society.

Bar-Bench Relations
Administration of Justice isn’t something that just involves the Bench. It also
affects the Bench. To preserve the cordial ties between the Bar and the Bench,
mutual respect is necessary. Lawyers and Judges have to support one another. The
bar is the primary recruiting ground for Judges. And they are both a member of the
same culture. Bar and Bench will have cordial relationships with each other. But due
to the nature of the duties to be performed by advocates and judges, occasionally,
funny, often heated and often harsh, they may enter into dialogue.

Scandalizing the court by a lawyer also pollutes the very basis of justice and such
behaviour by a lawyer gives disrepute to the whole administration of justice.
An Advocate’s attitude towards the Tribunal should be one of universal reverence,
regardless of the Court’s position. Advocates Private opinion about the presiding
officer, because he has to preserve the integrity of the judiciary as an institution, he
must not demonstrate in his actions. Likewise, it is the judiciary‘s duty not only to
be respectful towards the Bar members but to do everything possible to promote
the high traditions of the Bar.

A lawyer or judge’s uncourteous conduct or wrongdoing can amount to contempt of

the court; there are two forms of contempt of the court. For example, to use
insulting language against a judge or to threaten him with transfer or removal or to
approach the judge in a loose manner or to challenge his authority to ask questions
or to make scandalous allegations against a judge etc. It amounts to Court
contempt. He is responsible for his uncourteous act and is punishable by Court for
such disrespect. The Court’s contempt punishment is intended to protect public
trust in the Administration of Justice system.

Role of the Bar to Strengthen Bar-Bench Relation

An Advocate will take the following steps to improve the relationship between the
Bar and the Bench:

 We should show due respect to the courts, and stop talking ill of the courts
and the judiciary.
 They will support the judges in the case trial by explaining the applicable laws
in the right and consistent manner. They should never act in such a way that
the judges are annoyed.
 If the judges issue a false order, the judges should not be blamed. Upon
appeal, they will try to set the wrong order right.
 They should not put pressure on or manipulate the judges to receive
favourable orders.
 If the Advocates’ treatment of judges is annoying and arrogant, he does not
enter into direct conflict with the judge. The matter should be discussed with
the judge in his chamber through the Bar Association and he shall request
that such misconduct be avoided.

Bench‘s Role in Strengthening Bar-Bench Relations

The Judges should follow and practice the following steps to strengthen the Bar-
Bench relationship:
 Judicial respect: Just as the Advocates respect the Judges, so should the
Judges respect the Advocates and the Judges of the Brethren.
 Patient Hearing: Judges should hear the case with an open mind and without
prejudice or bias, respectively. They will behave according to the benefit of
justice. They will provide ample time for the Advocates to present the case in
full.
 Impartiality: Judges are supposed to act impartially. They are not supposed to
act in favour of any prosecutor or party to the conflict.
 Avoidance of Interruptions: Judges have to avoid interruptions whenever
possible while the Lawyer interviews witnesses and presents the argument.
The Advocates may be offended by unwarranted interference and negative
remarks from the Judges and thus he may not be able to present the case
properly. A Judge’s intervention may be limited to the following factors:
o To avoid repetition and time-wasting
o To check pertinence
o For clarification
o To share an opinion of the courts on one point and
o To promote swift disposal of the case.
 Proper Interpretation: In the course of the administration of justice, the
courts frequently have to interpret the law, rules, codes, regulations,
directives, notices, circulars, bylaws, etc. to assess the real meaning of the
statutes or to eliminate the confusion or incoherence. In these cases, a proper
explanation should be provided for the purpose of making the parties full
justice.
 Avoiding Unreasonable Adjournments: adjournments are granted to provide
the parties with a reasonable opportunity to present the matter. Without fair
and appropriate grounds, cases shall not be adjourned where possible.
Unreasonable adjournment is the main reason for the mounting arrears of
cases that cause the parties to suffer hardship.
 Speedy Disposal: ‘Justice deferred is justice denied’ will also be disposed of as
soon as possible. When preferential disposal of old cases is given, new cases
should not be in arrears.
 Avoiding Unwarranted Comments: Judges should not make unwarranted open
court comments about the lawyer’s lack of knowledge of the law. They
shouldn’t ask any lawyer to leave the trial, without justification enough.
Likewise, they should not ask any Advocate not to come hereafter to his court.
  Knowledge of Law: Judges will have a deep knowledge of the law. We should
be able to apply the correct legislation to the evidence at hand and make the
right decision.
 Independence: The primary responsibility for maintaining and retaining
judicial independence rests with the judges.
 Integrity: A judge should be morally responsible and honest. He should have
dignity in both individual and intellect. The character and action should be
deserving of praise.
 Industriousness: This means hard work and research frequently and
systematically. A judge should get to know the latest developments and
changes in legislation by regularly updating the knowledge.
 Meeting of Judges and Lawyers: At regular intervals meetings of Judges and
Advocates are scheduled to improve the Bar-Bench relationship. The problems
of the respective sides can be addressed in these sessions, and the
disagreements can be worked out.
Conclusion
The Colonial System of Judicial Courts has not fully developed into a representative
democracy. It is therefore clear that the principles and thus the relationships
between the Bar and the Bench have not fully evolved as equally responsible
functionaries for the proper discharge of legal justice. What the current situation
demands are a cordial and mutually-respectful Bar and Bench with the high
aspirations of people’s welfare and the protection of the constitutional, fundamental
and human rights of the aggrieved persons, citizens and others.
As the Bar and the Bench connect, they should not forget their own long-lasting
integrity and the dignity of the least man you might imagine. Our Father of the
Country was also an advocate and his dream was so. He too was both revered and
tried for contempt by the Judges of the Indian Judiciary.