Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether priests and nuns, who are not in full or part-time employment and are living only on subsistence or maintenance allowance, are hit by the bar in Rule 2(h) of the Bar Council of Kerala Rules, 1979 so as to be ineligible for enrolment as advocates.
Analysis: The statutory scheme under Sections 24, 24A, 26 and 28 of the Advocates Act, 1961 permits enrolment of persons who satisfy the prescribed qualifications and do not attract a statutory disqualification. Rule 2(h) of the Bar Council of Kerala Rules, 1979 requires a declaration that the applicant is not in full or part-time employment or service and is not engaged in any trade, business or profession. The crucial expression was construed as referring to gainful engagement, not merely to the religious vocation itself. The Court held that while religion or divinity may be described as a profession in a broad sense, the bar operates only where the applicant is actually engaged in such vocation in a remunerative or profit-making sense. On the facts, the priests and nuns were not shown to be earning income or holding any office of profit and were only sustaining themselves by maintenance allowance.
Conclusion: The bar in Rule 2(h) did not apply to the applicants on the facts proved, and they were entitled to enrolment as advocates.
Final Conclusion: The appeals challenging the grant of enrolment were dismissed, and the right of the concerned priests and nuns to seek enrolment was upheld on the factual finding that they were not engaged in a remunerative profession of religion.
Ratio Decidendi: A vocational or religious calling does not attract a rule barring enrolment as an advocate unless the applicant is actually engaged in a gainful trade, business or profession within the meaning of the enrolment rule.