District Bar Associations Election: Delhi High Court Exempts Taxation Bar Association Members From Court Appearance Requirement
The Delhi High Court exempted members of Taxation Bar Association from the Court appearance requirement.
The Bench, consists of Chief Justice Manmohan and Justices Vibhu Bakhru and Yashwant Varma, noted that, in light of the judgment in Lalit Sharma and Ors. v. Union of India and Ors. [W.P.(C) 10363/2021], dated 19th March 2024, a majority of the advocate members of the Delhi Tax Bar Association, despite active practice, have now become ineligible to contest, vote, or participate in the election process for the selection of the Executive Committee, scheduled for 19th October 2024.
The Delhi High Court, vide its judgment dated 19thMarch 2024, in Lalit Sharma and Ors. v. Union of India and Ors. [W.P.(C) 10363/2021], had, inter alia, observed as under:
“...30. However, this Court is in agreement with paragraph 10 of the Committee's report dated 22nd September 2023 (reproduced in paragraph 5 of this judgment) that it is imperative to prepare and issue ID/Proximity Cards and RFID to all the members of all the Bar Associations in Delhi. This exercise will not only address the security concerns with regard to entry to Court premises but will also ensure free and fair elections. This way an individual practicing lawyer will carry an ID/Proximity Card clearly mentioning the Bar Association, where he primarily practices and intends to vote. The said ID/Proximity Cards shall be prepared by the Registry of the Delhi High Court under the aegis and supervision of the Audit as well as Security and Disaster Management Committee of this Court. This would ensure that only one uniform card is issued to all the lawyers practicing in Delhi High Court and District Courts and Tribunals and would do away with the need for multiple ID/Proximity Cards....”
The assessee contended that the majority of the member advocates of the applicant/assessee are engaged in filing of GST Returns and Income Tax Return etc. and appear in proceedings in tax matters which are faceless and do not require physical presence.
It was further contended that due to Para 35(11.17)(iv) of the judgment dated 19th March, 2024, such members have become ineligible to vote. The requirement of twelve appearances may be modified to the extent of twelve Income Tax filings/GST filings in one year rather than twelve Court appearances for the member advocates of the applicant/assessee.
The bench opined that the members of Taxation Bar Association are exempted from the requirement of filing proof of twelve appearances.
In view of the above, the bench directed the Taxation Bar Association to file an affidavit duly self-attested stating that they have filed a minimum of twelve Income Tax filings/GST filings in the last one year.
Counsel for Petitioner/ Assessee: Shailander Verma with Subhash Chandra Gupta, Amrish Kumar, Davinder Singh and Siddhartha Verma, Advocates
Counsel for Respondent/ Department: Ruchir Mishra, Mukesh Kr. Tiwari, Reba Jena Mishra, Advocates for UOI
Case Title: Lalit Sharma & Ors. v. Union of India & Ors.
Case Number: W.P.(C) 10363/2021