Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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 a person summoned by the Director General of the Competition Commission of India for investigation and recording of evidence has a right to be accompanied by an advocate, and whether such right is excluded by the Competition Act, 2002 and the Competition Commission of India (General) Regulations, 2009.
Analysis: Section 30 of the Advocates Act, 1961 confers a general right of practice on advocates before persons legally authorised to take evidence, and the Director General, acting under Section 36(2) of the Competition Act, 2002 read with the relevant Regulations, is empowered to record evidence. The Court held that this position brings the Director General within the ambit of Section 30. It further held that the Competition Act and the Regulations contain no express prohibition against advocate-assisted appearance at the investigation stage. The fact that Section 35 expressly recognises legal representation before the Commission did not justify reading an implied exclusion against representation before the Director General. Given the wide investigative powers and the evidentiary significance of statements recorded during investigation, the right to be accompanied by counsel could not be denied, though the investigating authority may regulate the manner of such presence to avoid interference with the investigation.
Conclusion: The summoned person is entitled to be accompanied by an advocate during investigation before the Director General, and the appeal fails on this issue.
Final Conclusion: The challenge to the Single Judge's direction was rejected, while permitting the Director General to regulate counsel's presence so that the investigation is not impeded.
Ratio Decidendi: In the absence of an express statutory bar, an advocate's right to appear before a person legally authorised to take evidence extends to investigation before the Director General under the Competition Act, 2002, and a summoned person may be accompanied by counsel during such evidentiary proceedings.