Advocates appearing for Revenue expected to know recent judgments of Court as well as that of Apex Court – Bombay High Court frowns on want of knowledge of Revenue Counsel
IN a recent decision, the Bombay High Court observed, “advocates appearing on behalf of the Revenue are expected to know the recent judgments of this Court as well as that of the Apex Court. In all fairness they are expected to bring it to the notice of the Court while making their legal submissions.”
On the Counsel for the Income Tax, the High Court observed, “We have noticed number of times in number of cases wherever she appears, either she is not ready with the matter or she is not able to articulate her submissions may be for want of legal knowledge. This Court had an occasion to bring this fact to the notice of the Higher Officers of the Department at Mumbai. On few occasions, we were compelled to summon the Officers of the Department to argue the matter. In most of the cases, for want of assistance, we found it difficult to do justice in the matter. Administration of justice needs assistance . We expect the Department and the Chairman of the CBDT to take corrective steps in the matter so as to enable this Court to do better justice between the parties.”
Though the Bombay High Court has come out openly and commented on this aspect, the fact is that similar situation prevails in almost all the courts. The Government Counsels are not always the best lawyers available. Often the judges come to the rescue of the Revenue when their counsels fail.
Maybe the reform should start with Departmental Officers who have the best knowledge on the taxing subject, start passing reasonable orders and not blindly confirm all demands.
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