L.M. MAHURKAR versus THE BAR COUNCIL OF MAHARASHTRA AND ANR.

L.M. MAHURKAR versus THE BAR COUNCIL OF MAHARASHTRA AND ANR.

Appearance before the Sales Tax Authority by a sales tax practitioner, who is not a law graduate or qualified accountant, does not amount to practising the profession of law as contemplated by the Advocates Act, 1961; therefore, such experience does not entitle enrolment as an advocate under Section 24(3)(aa) of the Act.

Parties
Appellant: L.M. Mahurkar; Respondents: The Bar Council of Maharashtra and Anr.; Respondent (represented): Bar Council of India
Jurisdiction
India
Judgment Date
08 April 1996
Procedural Posture
Civil Appeal / Supreme Court Judgment on Appeal From Dismissal of Writ Petition by Bombay High Court
Outcome
Appeal dismissed
Legal Topics
Enrolment of Advocates, Right to Practise Law, Sales Tax Practitioners, Interpretation of Statutes
Advocates Law Tax Law Enrolment of Advocates Right to Practise Law Sales Tax Practitioners Interpretation of Statutes

Case Brief

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Parties

L.M. Mahurkar

Appellant

The Bar Council of Maharashtra and Anr.

Respondents

Bar Council of India

Respondent (represented)

Procedural Posture

Civil Appeal / Supreme Court Judgment on Appeal From Dismissal of Writ Petition by Bombay High Court

Legal Issues

  1. 1 Whether appearance before Sales Tax Authority before the enactment of the Advocates Act, 1961 amounts to practising the profession of law as contemplated by Section 24(3)(aa) of the Advocates Act, 1961, entitling enrolment as advocate after the Act.

Ratio Decidendi

Appearance before the Sales Tax Authority by a sales tax practitioner, who is not a law graduate or qualified accountant, does not amount to practising the profession of law as contemplated by the Advocates Act, 1961; therefore, such experience does not entitle enrolment as an advocate under Section 24(3)(aa) of the Act.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs