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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: (i) whether the rule made by the State Bar Council barring enrolment of a person engaged in another profession suffered from excessive delegation of legislative power; (ii) whether the rule unreasonably restricted the right to practise any profession under Article 19(1)(g) of the Constitution of India; (iii) whether the rule violated Articles 14 and 21 of the Constitution of India.
Issue (i): whether the rule made by the State Bar Council barring enrolment of a person engaged in another profession suffered from excessive delegation of legislative power.
Analysis: The Advocates Act, 1961 creates a statutory scheme under which State Bar Councils regulate admission to the roll of advocates, while the Act itself lays down the essential framework for eligibility, disqualification, and rule-making. The power under Section 24(1)(e) read with Section 28(2)(d) is not unguided, because the Act's object is to maintain standards of the legal profession, and the Bar Councils, as elected professional bodies, are entrusted to frame conditions germane to that object. The impugned rule, aimed at ensuring that an advocate gives full-time attention to the profession, was treated as a permissible exercise of the delegated power and not as an impermissible transfer of essential legislative function.
Conclusion: The challenge based on excessive delegation failed and the rule was held valid.
Issue (ii): whether the rule unreasonably restricted the right to practise any profession under Article 19(1)(g) of the Constitution of India.
Analysis: The right under Article 19(1)(g) is subject to reasonable restrictions in the interests of the general public under Article 19(6). The legal profession was held to require full-time devotion and undivided loyalty, and the State Bar Council was justified in insisting that a person who wishes to enter the Bar must not simultaneously continue another profession. The rule was considered to have a direct nexus with efficiency of advocacy and the administration of justice, and therefore to be a reasonable restriction rather than an arbitrary exclusion.
Conclusion: The restriction was held reasonable and the challenge under Article 19(1)(g) failed.
Issue (iii): whether the rule violated Articles 14 and 21 of the Constitution of India.
Analysis: The classification between persons who wish to practise law exclusively and those who insist on continuing another profession while entering the Bar was held to have a rational nexus with the object of maintaining professional standards and securing better administration of justice. The Article 21 challenge also failed because the appellant was not denied livelihood altogether but was only required to choose the legal profession if he wished to enter the Bar. The rule was therefore not arbitrary, capricious, or violative of the protection of life and livelihood.
Conclusion: The challenge under Articles 14 and 21 failed and the rule was upheld.
Final Conclusion: The State Bar Council's rule requiring exclusive devotion to the legal profession for enrolment as an advocate was upheld on all grounds, and the appeal could not succeed.
Ratio Decidendi: A State Bar Council may, within the statutory scheme of the Advocates Act, 1961, prescribe as a condition of enrolment that a candidate must not simultaneously continue another profession, because such a restriction is a reasonable and germane regulation of entry into a full-time noble profession and is not excessive delegation or unconstitutional discrimination.