Only Advocates to appear before VAT Authorities
TAX Lawyers Association, Lucknow has filed a petition before the Lucknow Bench of the Allahabad High Court challenging Rule 73 read with Rule 79(2)(f) of the U.P. Value Added Tax Rules 2008 which permits outsiders to practice in the field of Law before the VAT Authorities under the VAT Act. The Advocates invited the Court's attention towards Section 33 of the Advocates Act 1961 which provides that only Advocates are entitled to practice before any Court or authority. They further submitted that impugned Rule is ultra vires to the Constitution in view of the provision contained in the Advocates Act 1961 since under the garb of the impugned Rule, outsiders have been permitted to appear before the authorities under the VAT Act to practice in the field of Law. Attention has been invited to certain leaflets which seem to be advertisement by certain persons who are not registered Advocates inviting assesses with regard to filing of return on payment of Rs.400/- and odd. Submission is that under the garb of said Rule, persons who are not skilled lawyer or have no knowledge in the field of Law, are appearing before the authority under the VAT Act, are spoiling academic atmosphere of the profession.
The High Court on 6th August 2014 issued notice to the Advocate General and as an interim measure directed that any person, who is not a registered advocate, shall not be permitted to appear before the Authority under the VAT Act.