TaxTMI 
TaxTMI 
Guidelines regarding revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts - Appointment of Counsels
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....supersession of Instruction No. 1986, dated 3-7-2000 and may be brought to the notice of all officers in your charge. Annexure-I Schedule of fees and allowances The fees and allowances payable to Senior Standing Counsels are given hereunder: The Standing Counsels and Junior Standing Coun­sels shall be entitled to only 1/3rd of the amount specified against each item of work(except item No. 7). The Junior Standing Counsel shall not be entitled to retainership payable to Sr. Standing Counsel and Standing Counsel mentioned at S.No. 7 below. 1. For appearance (on disposal) in the High Court Appeals under section 260A of the Income-tax Act or Rs. 4500 reference including application under section 256(2) of the Income-tax Act or Civil or Criminal Writ Petition under Articles 226 and 227 of the Constitution, orders made in such petition, including appearance at admission stage. However, for each substantial and effective hearing, following the first hearing, an additional fees of Rs. 2,000 per substantial and effective hearing may be paid as refresher fees. 2. Certificate of fitness Rs. 1,500 (for each application) 3. For Civil Miscellaneous Rs. 1,500 (per case) application....
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.... Court hours. (c) travel/hotel expenses : in addition to the daily fee, the Counsel will be entitled to travel expenses for travel by air (economy class) or first class AC by train. Road mileage for the journey from his headquarters to the airport/railway station and vice versa and from the airport/railway station to the place of his stay out of headquarters and vice-versa will be 'paid at the rates admissible to Class I officers of the Central Government (having basic + NPA + SI in the pay range Rs. 8,000 to Rs. 16,399). He will also be paid a lump-sum amount of Rs. 600 as conveyance charges for performing local journey while outside the headquarters. He will also be entitled to actual expenses for stay in hotel, subject to a maximum for Rs. 1,200 per day. 12.1 General - The rates specified above are primarily applicable to income-tax cases but will apply mutatis mutandis to cases relating to other direct taxes and any other matters assigned by the department. In all cases effective appearance is necessary for the Counsel to claim fee. 12.2 No fee will be payable in cases where no legal work is required to be done. For example, cases in, which the interest of the department is ....
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....l shall be paid the full fees in the main case and Rs. 200 for each of the con­nected cases. 12.8-2 When the main case has been heard as in para 12.8-1, but in the connected cases either affidavit or grounds of appeal or petition similar to the one in the main case has been drafted, the Counsel shall be paid the full fees in the main case and Rs. 150 only in each of the connected cases. 12.8-3 When substantially different affidavits are drafted in connected but uncontested cases, the Counsel shall get 1/3rd fees in the main case and Rs. 300 in each of the connected cases. 12.8-4 When the Counsel has drafted the affidavit, petition or ground of appeal in the main uncontested case and has not drafted them in the connected but uncontested cases or the drafts in the connected but uncontested cases are substantially similar to the one in the main case, the Counsel shall get 1/3rd fees in the main case, and Rs. 150 in each of the connected cases. 12.9 The fees to the Counsel will be paid on presentation of a stamped receipt, and on submission of a copy of the document drafted, if it is a drafting fee and submission of minutes or gist of proceedings, or a copy of order/judgment wh....
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....ions under section 256(2) and admission matters under section 260A(3) of the Income-tax Act shall be treated as substantial work. Where a case has been admitted by the court after hearing of preliminary objec­tions or filing of affidavits/counter affidavits etc. by the Counsel, substantial work will be deemed to have been carried out. Deputy Secretary CBDT Annexure-II 1. Category and Qualification of Counsels Counsels are engaged by the department for representing the department before different High Courts/other judicial bodies in cases relating to the Direct Taxes. The counsels engaged by the department will fall into three categories viz. (a) Junior Standing Counsels (b) Senior Standing Counsels (c) Standing Counsels Qualifications of each category of counsel will be as under : A. Junior Standing Counsel: In order to be eligible for appoint­ment as Junior Standing Counsel a person should (i) be enrolled/registered as an advocate with the High Court (ii) have a minimum experience of three years of handling preferably direct tax matters before High Courts or Tribunals. OR Have been an officer of the Income-tax Department who retired/resigned from the post o....
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....all normally be for a period of three years. 2.4 The requirement of seeking recommendation of the Chief Jus­tice as dispensed with by the Instruction No. 1986, dated 3-7-2000 shall continue to remain dispensed with. Performance review 3. The following procedure shall be adopted for reviewing per­formance of the counsels appointed by the department: (a) The CIT having jurisdiction over a case shall submit a monthly report to the CIT(Judicial)/CCIT in proforma-C in respect of the cases represented by the Counsels. (b) On the basis of the reports received from the CIT, the CIT(Judicial)/CCIT will review the performance of the appointed counsels every year before 30th June of each year and send an annual report to the Board in proforma-D. 4. Renewal of appointment 4.1 Proposals for renewal of Counsels should be submitted to the Board at least 3 months before the expiry of the existing term. 4.2 The renewal of a term of a Counsel can be made for a period of three years if his performance is found to be satisfactory. Before making recommendation for renewal of appointment of the Counsel, the Chief Commissioner should necessarily make an evalu­ation of the performance ....
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....may be assigned to him by the Income-tax Department. Right to private practice 8. The Counsel will have the right of private practice, which should not however, interfere with the efficient discharge of work of the Department but he shall not advise, hold briefs or appear against the Department before any authority, Tribunal or court in matters under the statutes relating to direct taxes. If the Counsel happens to be a partner of the firm of lawyers or solicitors, it will be incumbent on the firm not to take up any case against the Department in the same High Court, before any authority, Tribunal or any case arising in other courts out of those cases e.g. appeals and revision in the High Court or the Supreme Court. Discontinuation of practice of appointment of solicitor 9. To bring uniformity, the practice of appointing the Solicitor is hereby discontinued. The term of any solicitor shall not be renewed after the present term expires. The field officers should be encouraged to interact with Standing Counsels who actually defend the cases of the Department before the High Court. Deputy Secretary CBDT Proforma - A Particulars to be furnished by an advocate/other eligible per....
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....B' Particulars/evaluation report of a person applying for appoint­ment as Jr./Sr. Standing Counsel. 1. Name : 2. Date of enrollment in High Court : as Advocate 3. Date of empanelment as member of Bar : Council of High Court 4. Number of cases relating to Direct Taxes : dealt with during last 3 years as an Advocate 5. Number of cases published in Journals/ : Newspapers etc. 6. Income from Professional practice : 7. CCIT's recommendations based on the : cases dealt by the applicant with regard to the flair relating to Direct Tax knowledge emanating from the presentation by the Counsel and other factors. ********* (Chief Commissioner of Income-tax) Proforma-C Proforma reports to be sent by jurisdictional CIT to CIT (Judl.)/ CCIT for cases represented by a Counsel 1. Name of the case 2. A. Y. 3. Court/Tribunal before which proceedings are pending 4. Particulars of CIT/Addl.CIT/Assessing Officer 5. Issues involved 6. Tax Effect 7. Name of Sr. Standing Counsel representing the case 8. Name of Jr. Standing Counsel representing the case 9. (a) Whether proceedings are pending/case has been decided, if yes the out come, in brief (b) Number of ad....