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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....penditure I.D.No. 9(11)/99-E-II(B), dated 23-08-2007 in 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.....
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....., application for leave to appeal to Supreme Court: If substantially identical affidavits, written statements, etc., are drafted in connected cases, only one drafting fee will be payable in the main case and no separate drafting fee will be payable in connected cases. 6. Written opinion : Other than what is referred in Rs. 900 Para 7(iii) of Annexure II (per case) 7. Retainership The Senior Standing Counsel and Standing Counsel will be entitled to a retainership of Rs. 6,000 per month (which includes charges for staff, office rent, postage and all other establishment charges....
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....e 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 to be watched pending instructions, the cases involving transmission of records to the Supreme Court, inspec­tion of the Court record for ascertaining the position of the case or other information needed. 12.3 If the Counsel appears at the instance of the Union of India or for parties other than the Union of India whose scales of fee are not inconsistent with that of the Union of India, he will be entitled to only one set of fees. 12.4 Appeals, revision or petitions arising from one common judgment or order will be considered together as one case if they are heard together. 12.5 Uncontested matters - In uncontested cases, the fee shall be 1/3rd of the fees otherwise payable but if such a case is later on restored and decided in contest, the remaining 2/3rd of th....
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....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 where it is necessary in case the claim is for appearance fee. The Counsel shall submit his bills within three months from the date on which the fees have accrued. 12.10 The fees will be payable in two stages, 1/3rd fees after substantial work has been carried out and the remaining 2/3rd fees after the case has been decided. If the High Court decides that no question of law is involved, only 1/3rd of the fees shall be payable to the Counsel. 12.11 Where during the pendency of a proceeding, there is a change of Counsel, a fee commensurate to the work carried out by the outgoing Counsel, not exceeding 1/3rd of the total fee admis­sible for the case, may be paid to him. In such an event, only the balance of fee payable in the case will be pai....
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....r 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 of Additional CIT or below and is enrolled/registered as an advocate in the High Court. Provided that he has not been removed/dismissed or compulsorily retired from service on account of disciplinary action, against him and no disciplinary proceeding under service rules or pension rules is pending against him. B. Senior Standing Counsels : In order to be eligible for appoint­ment as Senior Standing Counsel a person should (i) be enrolled/registered as an advocate with the High Court (ii) have a minimum experience of five years of handling direct tax matters before High Courts or Tribunals. OR Have been a junior standing counsel of ....
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....l 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 of the Counsel during the preceding term and forward it to the Board along with the proposal for renewal in proforma-E. Allocation of cases to Counsel 5. The Chief Commissioner of Income-tax will be overall in charge of entire litigation work on behalf of the Income-tax Department in his region before the High Court concerned. In respect of cases assigned in DGIT (Inv.)'s region, the DGIT concerned will be the in-charge. Allocation of cases to the Counsel may be made by the Chief Commissioner/Director General or by a Commissioner/Director authorized by them or by the senior Stand­ing Couns....
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....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 person applying for appointment as Jr./Sr. Standing Counsel 1. Name of the person 2. PAN - Permanent Account Number 3. Father's Name 4. Date of Birth 5. Address for correspondence 6. Permanent address 7.* Educational Qualification 8. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel) 9.* Date of enrollment in High Court as counsel. 10.* Date of empanelment as member of Bar Council o....
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....bsp; : 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 Profes....