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An advocate cannot be prosecuted for conspiracy merely because he filed a statutory appeal and tendered pre-deposit while acting for a client in a professional capacity. The HC held that such conduct, even if the chosen appellate route was later considered legally unacceptable by the tax officer, remained a legal act undertaken as counsel and did not by itself establish any nexus with the client's business or an agreement to commit an offence. Treating professional advocacy as conspiracy would undermine the independence of the Bar and the right to legal assistance. The FIR, charge-sheet and cognizance order were quashed insofar as they related to the advocate.
An advocate cannot be prosecuted for conspiracy merely because he filed a statutory appeal and tendered pre-deposit while acting for a client in a professional capacity. The HC held that such conduct, even if the chosen appellate route was later considered legally unacceptable by the tax officer, remained a legal act undertaken as counsel and did not by itself establish any nexus with the client's business or an agreement to commit an offence. Treating professional advocacy as conspiracy would undermine the independence of the Bar and the right to legal assistance. The FIR, charge-sheet and cognizance order were quashed insofar as they related to the advocate.
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