TaxTMI 
TaxTMI 
TaxTMI 
Guidelines for engagement of Special Public Prosecutors (SPPs) to represent the Income Tax Department before Courts of Session and its subordinate Courts; revision of their schedule of fees and related matters - instructions regarding
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....The procedure for engagement of Special Public Prosecutors, renewal of their terms, requisite qualifications and terms and conditions of their engagement shall be as follows: 2.1 Qualification of Special Public Prosecutors In order to be eligible for engagement as an SPP, a person should: a) be eligible to appear before the court as an Advocate and b) have a minimum experience of 7 years as a Practicing Advocate, in criminal matters. Adequate experience of handling trials relating to Direct Taxes is desirable. 2.2 Procedure for engagement of Special Public Prosecutors (a) For the purpose of engagement, the CCIT shall call for applications in Proforma 'P1' either by advertisement in local newspapers or from Bar Association. It should, however, be ensured that the process of engagement is transparent and broad based. (b) A five-member Screening Committee headed by a Pr.CIT/Pr.DIT shall be formed by the CCIT for the purpose of evaluation of proposals received. The Screening Committee shall have representatives from DGIT (Inv.) and DGIT (Intelligence & Criminal Inv.). CIT (J) shall also be part of the Screening Committee wherever possible. Officer looking after prosecu....
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....handover the briefs and other related papers to the Pr. CIT/Pr. DIT/CIT/DIT concerned or the other SPPs nominated by the CCIT for the purpose and the pending bills of the SPP should be settled within three months of the end of the term. 2.6 Duties of the Special Public Prosecutors Duties of the Special Public Prosecutors shall include: (i) To represent the Department personally and effectively in conduct of trial for prosecution matters in the Trial courts/ Courts of Session, (ii) To give opinion when it is sought about the feasibility of filing a prosecution case or any other prosecution matter. (iii) To draft complaints and assist in compliance of the technical requirements, (iv) To intimate criminal complaint number to the officer concerned/ complainant, (v) To intimate the Assessing Officer/ officer concerned about the outcome of each hearing and the date of next hearing, immediately after the hearing, (vi) To assist the witnesses of the Department before their evidences and guide them in facing cross examination. The SPP should prepare each witness and its statement in such a manner that there is consistency in the stand of the Department. (vii) To apply for the cert....
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....(written opinion in cases/matters, other than those where adverse orders have been passed by the Court in the cases represented by the SPP) ₹ 2,000/- per case/connected cases I. A substantial and effective hearing is one in which either one or both the parties involved in a case are heard by the Court. If the case is mentioned and adjourned or only directions are given or only judgement is delivered by the Court, it would not constitute an effective hearing. II. If substantially identical complaints, affidavits etc. are drafted in connected cases (as defined in para 3.2), drafting fees of ₹ 2,000/- will be paid for the main case only. For other cases drafting fees of ₹ 750/- per case will be paid. III. If substantially identical Revisions, Replies, Written Arguments etc. are drafted in connected cases, drafting fees of ₹ 1,000/- will be paid for the main case only. For other cases drafting fees of ₹ 500/- per case will be paid. 3.2 Appearance fee in connected cases When more than one complaint involves substantially identical issues, where the arguments are heard in the main case and the other cases are decided accordingly, such complaint in whi....
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....#39;P4' of this Instruction by 10th of every month. The bills should enclose copy of documents drafted, in case of claim for drafting fee, and minutes/gist of proceedings or a copy of order/judgement where it is necessary in case of claim for appearance fee. The bills shall be scrutinized within 30 days of receipt and deficiencies or excess claim, If any, shall be communicated to the SPP within a week of such scrutiny. The scrutiny of bills should not be kept pending due to non-availability of funds. After passage, the bill should be arranged in seriatim of receipt, for payment. The cheque should be sent to the SPP concerned giving particulars of bills covered by the payment. 4. Right to Private Practice (i) The SPP will have the right to private practice, but he shall not appear in the prosecution matters against the Department in any court or be associated with any assessee in respect of any offence under the Direct Taxes laws in any manner. (ii) If the SPP happens to be a partner of any firm of lawyers or solicitors, it will be incumbent on the firm not to take up any prosecution case against the Department in any court. 5. The CCIT referred to in this Instruction mean....
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..... of cases handled by the SPP (list of cases to be enclosed) 2 Cases decided in favour of the Department 3 Cases decided against the Department 4 Complaints Quashed by Hon'ble High Court 5 Offences Compounded by the Department 6 Cases closed by the Court 7 Cases adjourned Sin-a-die PART- III Comments of the Pr.CIT/Pr.DIT/CIT/DIT on the performance of the SPP Pr. Commissioner of Income Tax/ Commissioner of Income Tax Review of the performance by the Pr. CCIT/CCIT Whether the performance is found satisfactory. YES/NO Pr. Chief Commissioner of Income Tax/ Chief Commissioner of Income Tax NOTE: Part-I and Part-II of the pro forma are to be filled by the SPP. Part-II should be verified by the respective Pr.CsIT/Pr.DsIT/CsIT/DsIT before offering their comments on the performance. PROFORMA 'P3' PERFORMANCE APPRAISAL OF SPECIAL PUBLIC PROSECUTOR FOR THE PERIOD_______ (To be sent at the time of renewal of term of engagement) PROFORMA PART-I 1. Pr. CCIT/CCIT Region 2. Name of the Special Public Prosecutor 3. Date of Birth 4. Date of First Engagement 5. Date of expiry of existing Tenure (Board's reference No. by which last Renewal was sanctioned ....