GUIDELINES FOR ENGAGEMENT OF STANDING COUNSELS TO REPRESENT
THE INCOME-TAX DEPARTMENT BEFORE HIGH COURTS AND OTHER JUDICIAL
FORUMS; REVISION OF THEIR SCHEDULE OF FEES AND RELATED MATTERS
INSTRUCTION NO. 3/2012, [F. NO. 279/MISC./M-75/2011-ITJ], DATED 11-4-2012
With a view to improve the quality of representation and to streamline the process of
engagement of Standing Counsels for the Department to represent before various High Courts
and other judicial forums and in supersession of the existing Instructions of the Board on the
subject in general, and Board's letter in F. No. 20/20/67-ITJ (1) dated 08.01.1968, Board's letter
in F. No. 20/20/67-ITJ (4) dated 11.01.1968, Board's letter in F. No. 20/20/67-ITJ (13) dated
07.03.1968, Instruction No. 1/273 dated 03.03.1971, Instruction No. 1828 dated 13.09.1989,
Instruction No. 1806 dated 03.02.1989/ Instruction No. 1986 dated 03.07.2000 and Instruction
No. 8 of 2007 dated 30.08.2007, in particular, the following Instructions are issued herewith for
compliance by all concerned:
2. Procedure for engagement:
The procedure for engagement of Standing Counsels, renewal of their terms and requisite
qualifications and terms and conditions of their engagement shall be as per guidelines at
Annexure-I.
3. Schedule of fees, allowances and terms of payment:
The Standing Counsels will be engaged in accordance with the revised schedule of fees and
related terms and conditions applicable to them as given in Annexure-II.
4. These guidelines and the revised Schedule of the fee and allowances shall come into effect
from 11-04-2012.
5. The Standing Counsels will be paid fee at the old rates in respect of their appearance and other
work done by them prior to 11-04-2012 and at the revised rates in respect of the work done by
them on or after 11-04-2012. However, the revised retainer fee shall be applicable only in respect
of the engagement of Standing Counsels done based upon proposals received from the Counsels
in accordance with the terms and conditions laid down in this Instruction.
6. This issues with the concurrence of Ministry of Law and Justice vide their FTS No.
870/Jud.Sec/2012 and the Department of Expenditure I.D. No. 9(4)/2012-E-II(B) dated 10-04-
2012.
ANNEXURE-I
PROCEDURE FOR ENGAGEMENT OF STANDING COUNSELS
1. Category of Standing Counsels
The Standing Counsels engaged/to be engaged by the department will fall into the following two
categories:
(a) Senior Standing Counsel
(b) Junior Standing Counsel
In a station where counsels do not have sufficient experience to be engaged as Senior Standing
Counsel, the CCIT may designate a Junior Standing Counsel to perform the functions of Senior
Standing Counsel for that station. The Standing Counsel so designated shall perform the function
of arguing cases before the Hon'ble High Court/ITAT in the absence of a Senior Standing
Counsel.
2. Eligibility Conditions for engagement as Standing Counsel
The eligibility conditions for each category of counsels shall be as under:
2.1. Senior Standing Counsel: In order to be eligible for engagement as Senior Standing
Counsel, a person should
(a) be eligible to appear before the High Court as an advocate and
(b) have a minimum experience of five years of handling direct tax matters before High Courts
or ITAT as an advocate.
OR
have been a Junior Standing Counsel of the Department for three years
OR
have been an officer of the Income-tax Department who is eligible to appear before the
High Court as an advocate and has retired/resigned from the post of
Commissioner/Director of Income-tax or above or who has been a member of ITAT,
provided that he has not been removed/dismissed or compulsorily retired from service on
account of disciplinary action and no disciplinary proceeding under service rules or
pension rules is pending against him.
2.2. Junior Standing Counsel: In order to be eligible for engagement as Junior Standing
Counsel a person should
(a) be eligible to appear before the High Court as an advocate and
(b) have a minimum experience of three years of handling preferably direct tax matters before
High Courts or ITAT.
OR
have been an officer of the Income-tax Department who retired/resigned from the post of
Additional/Joint CIT or below and is eligible to appear before the High Court as an
advocate, provided that he has not been removed/dismissed or compulsorily retired from
service on account of disciplinary action and no disciplinary proceeding under service rules
or pension rules is pending against him.
3. Procedure for engagement of Standing Counsels
3.1 For the purpose of engagement, the CCIT will call for applications in proforma-A1 & A2
(as applicable), either by advertisement in local newspapers, or from Bar Association of High
Court or otherwise. It should, however, be ensured that the process of engagement is transparent
and broad based.
3.2 A Screening Committee headed by the CCIT shall be formed for the purpose of evaluation of
proposals received. While considering the applications for Jr. Standing Counsels the screening
committee should invariably co-opt at least one of the Sr. Standing Counsel. Particulars of the
applicants' expertise in handling direct tax matters, aptitude for interpretation and their suitability
to represent the cases of the department will be examined by the committee and an evaluation
report along with recommendation of the CCIT will be sent to the Board in pro forma-B.
3.3 Sr. Standing Counsels should preferably be taken from amongst the panel of Jr. Standing
Counsels of at least three years standing, subject to favourable assessment by the screening
committee. In assessing suitability, the quality of drafting, assistance to the appearing counsels
and co-ordination aptitude with the officers of the department should be taken into account.
3.4. The First engagement of each Counsel shall normally be for a period of three years.
4. Performance review
4.1 The performance of the counsels shall be reviewed by the jurisdictional CsIT whose cases
have been represented by the Standing Counsel, on a quarterly basis and a report in Pro forma-
C shall be submitted to CIT(Judicial)/CCIT before 15th of the month following end of each
quarter.
4.2 On the basis of the reports received from the CsIT, the CCIT shall review the performance of
the counsels for every financial year and send an annual report to the Board in pro forma-D
before 30th June of the following year.
5. Renewal of the term of engagement
5.1 Proposals for renewal of Counsels should be submitted to the Board at least 3 months
before the expiry of the existing term. In case the orders of the competent authority for renewal
of the term are not received in time, the CCIT may extend the term for a period not exceeding 3
months. The CCIT shall immediately bring to the notice of the Board such a case for appropriate
orders.
5.2 The renewal of the term of engagement of a Counsel shall be generally for a period of three
years if his performance is found to be satisfactory. Before making recommendation for renewal
of the term, the CCIT shall make an evaluation of the performance of the Counsel during the
preceding term and forward it to the Board along with the proposal for renewal in pro forma-E.
6. Allocation of cases to Standing Counsels
6.1 The CCIT will be the overall in charge of entire litigation work on behalf of the Income-tax
Department in his region before the High Court concerned. In respect of cases pertaining to
DGIT(Inv.)'s jurisdiction, the DGIT concerned will be the in-charge. Allocation of cases to the
Counsels may be made by the CCIT/DGIT (Inv.) or by a Commissioner/Director authorized by
them or by the Senior Standing Counsel, if so authorized.
6.2 The Advocate from the panel of Sr. Standing Counsels alone should be authorized to argue
cases unless exigency of a particular station requires relaxation of this condition. The CCIT shall
be competent to relax this condition and allow Jr. Standing Counsels to argue cases of the
department.
7. Termination of engagement/resignation/expiry of term
The engagement of the Counsel would be terminable through written intimation by either side
without assigning any reason. The CCIT is authorized to act on behalf of the department for the
purpose. On expiry of the term or termination or resignation, the Standing Counsel shall
immediately handover the briefs and other related papers to the CIT concerned or the other
Standing Counsels nominated by the CCIT for the purpose and the pending bills of the counsel
shall be settled within three months of the end of the term.
8. Duties of the Standing Counsel
A. The Counsel shall
8.1 draft Memorandum of Appeals and related petitions/applications within reasonable time,
keeping in view the limitation period;
8.2 file the appeals/other petitions/applications as required, within limitation and communicate
the particulars (Diary number, ITA number etc.) to the CIT concerned;
8.3 communicate defects/office objections, if any, in the appeals etc. and take prompt steps to
rectify the same with the assistance of the CIT;
8.4 appear on behalf of the department in the High Court/ other judicial forums, as required in
the cases assigned to him;
8.5 keep the CIT informed of the important developments in the case from time to time
particularly with regard to dates of hearing, conclusion of hearing, date of judgment/order etc.;
8.6 when any case attended to by him is decided against the Department, apply for certified copy
of the judgment within two working days of pronouncement and give his opinion regarding the
advisability of filing an appeal/SLP against such a decision within three days of taking delivery.
He shall send an ordinary copy of the same, as soon as available, to the CIT concerned. In other
cases also the same time limits shall be applicable, though opinion will not be required;
8.7 if required, render all assistance to the law officers, Advocate General of the State
Government, special or Senior Counsel, who may be engaged in a particular case before the
Supreme Court, High Courts, ITAT, etc.;
8.8 give legal advice to the Department on such civil, criminal and revenue matters pertaining to
direct taxes and such matters arising in the course of administration of the Department as are
referred to him by the Department including:
(a) examination and settling of drafts of legal nature,
(b) examination of trust deeds and draft rules of provident funds for recognition, and
(c) drafting of applications, petitions etc. to be filed in Courts of law and other statutory
bodies;
8.9 send the case file and related papers to the CIT concerned after the judgment/order in the
case is passed but before submission of the final bill for professional services.
8.10 perform such other duties of legal nature, which may be assigned to him by the Department.
B. Specific duties of Jr. Standing Counsel and related matters
8.11 The duties of Jr. Standing Counsel specifically include rendering meaningful assistance to
Sr. Standing Counsel in
(a) Drafting memo of appeal and consulting assessment records etc., if required.
(b) Removal of defects / office objections in the cases filed by the department.
(c) Research for preparation of cases for representation.
8.12 The Sr. Standing Counsels should provide infrastructure facilities to Jr. Standing Counsels
such as access to judicial decisions data bank and computers etc. to facilitate effective
contribution from them in proper conduct of appeals/cases. However, Jr. Standing Counsels
should not be asked merely to attend to clerical work such as filing of appeals or making
applications for certified copies etc.
9. Assistance to Standing Counsels by the department
The jurisdictional CsIT/DsIT shall provide all assistance to the Standing counsels such as
providing briefs, assessment records, etc. in preparation of a case. In particular, copy of appeal
scrutiny report in respect of the impugned order of the ITAT and copy of paper book filed by the
assessee before ITAT shall be provided to the counsel for assistance in drafting memo of appeal
and preparation of case for representation. The CsIT/DsIT shall respond to communication from
the standing counsels promptly and have regular interaction with them in order to keep a close
watch on progress of the cases in the Court. The CsIT/DsIT shall, while reviewing the quarterly
performance of Counsels, look into the issues, if any, raised by the counsels and ensure their
appropriate resolution.
10. Right to private practice
10.1 The Counsel will have the right of private practice, which should not, however, interfere
with the efficient discharge of his duties as counsel of the Department but he shall not advise,
hold briefs or appear against the Department before any authority, ITAT or Court in matters
under the statutes relating to direct taxes.
10.2 If the Counsel happens to be a partner of a firm of lawyers or solicitors, it will be incumbent
upon the firm not to take up any case against the Department in the High Court concerned or
before any authority/ITAT falling within the jurisdiction of the said High Court or any case
against the department in other courts arising out of the matters falling within the jurisdiction of
the said High Court.
Note: CCIT referred to in this annexure will mean Chief Commissioner of Income Tax in
charge of Judicial work in the CCA region.
Pro forma-'A1' of Annexure I
Particulars to be furnished by an advocate applying for engagement as Jr./Sr. Standing
Counsel
1. Name of the person
2. Permanent Account Number
3. Father's Name
4. Date of Birth
5. Address for correspondence including e-mail, Telephone/Mobile No.
6. Permanent address
7. Educational Qualification *
8. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel)
10. Date of enrolment as an advocate in the State Bar Council and Registration No. *
11. If a partner in a firm, name(s) of the firm(s) and other partners
12. Number of cases relating to Direct Taxes dealt with during last 3/5(Jr./Sr.)years as an
Advocate*
13. Number of cases published in Journals/Newspapers, etc.
14. Income from Professional Practice (copy of the latest I.T. return to be attached)
Verification
I ............ S/o ............., do hereby declare that whatever has been stated in the above application is
true to the best of my knowledge and belief.
Signature
Date:
Place:
*Applicant to submit documentary proof with respect to aforesaid items/information.
Undertaking
I............ S/o.............., do hereby declare that if engaged by the department, I shall fully abide by
the terms and conditions of the engagement.
Signature
Date:
Place:
Pro forma 'A2'of Annexure 1
Pro forma for application by an officer who has retired/resigned from the Income-tax
Department or has been a member of ITAT
1. Name of the person
2. Permanent Account Number
3. Father's Name
4. Date of Birth
5. Address for correspondence including e-mail, Telephone/Mobile No.
6. Permanent address
7 .*Educational Qualification
8. Date of joining Government Service in Income-tax Department
9. Designation and office address of the last post held
10. Date of retirement/resignation from the service
11. * Date of enrolment as an advocate in the State Bar Council and Registration No.
13. If a partner in a firm, name(s) of the firm(s) and other partners
14. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel)
Verification
I......... S/o ...................., do hereby declare that whatever has been stated in the above application
is true to the best of my knowledge and belief. I further declare that I have not been removed
from the service due to any disciplinary proceeding and no disciplinary proceedings under
service rules or Pension Rules are pending against me as on date.
Signature
Dated:
Place:
*Applicant to submit documentary proof with respect to aforesaid items/information.
Undertaking
I.................. S/o ..........., do hereby declare that if engaged by the department, I shall fully abide
by the terms and conditions of the engagement.
Signature
Date:
Place:
Pro forma-'B' of Annexure I
Particulars/evaluation report of a person applying for engagement as Jr./Sr. Standing
Counsel
1. Name :
2. Category (Junior/Senior) :
3. Date of enrolment as an advocate in the State Bar : :
Council and Registration No.
4. Number of cases relating to Direct Taxes dealt with :
during : last 3/5 (Jr./Sr.) years as an Advocate
5. Number of cases published in Journals/Newspapers :
etc.
6. Income from Professional practice :
7. CCIT's recommendations on the overall suitability :
based : on the cases dealt by the applicant with regard
to the flair for Direct Tax emanating from the
presentation by the Counsel and other factors.
Chief Commissioner of Income-tax
Pro forma- 'C' of Annexure I
Pro forma report to be sent by jurisdictional CIT to CIT (Judl.)/CCIT for standing
counsels in respect of appeals/writs represented by him and disposed of during the quarter
ending
Sl. No. Name of the case ITA No. Tax effect Result of the case Remarks on performance
of the counsel*
Overall Remarks for the quarter (satisfactory/unsatisfactory)
Commissioner of Income-tax
*Remarks on quality of drafting, initiatives taken by the counsel, time devoted in interaction with
the assessing officers etc. should be given
Pro forma- 'D' of Annexure I
Annual performance report of the counsel for the Fin. Yr. _____
1. Name of the Region/Charge
2. Name of the Counsel
3. Category (Sr./Jr.)
4. Date of birth
5. Date of 1st engagement
6. Date of expiry of tenure
Ref. No. of CBDT's sanction letter vide which last renewal
7.
was granted.
8. Number of cases handled during the period under report Appeals Writs
Number of cases decided by the High Court
9. (a) in favour of the Department
(b) against the Department
10. Number of cases handled before the ITAT/other Courts
11. Number of cases out of those in col. 10 above, decided
(a) in favour of the Department
(b) against the Department
12. Whether prompt in applying for certified copy and furnishing
the same to the department
13. Quality of written opinion
14. Does the counsel take keen interest in his work and is
generally alert and responsive to the Department's interest in
litigation entrusted to him? Comments should also be made on
the quality of drafting/opinion etc. Specific comments should
be given about his promptness in,
(a) Informing the department from time-to-time regarding
hearing of cases, supply of copies of judgments etc.
(b) Taking steps for vacation of stay
15. General assessment on overall performance
Chief Commissioner of Income-tax
Pro forma- 'E' of Annexure I
Report on the performance of the Counsel for the period .........to........... for renewal of
the term
PART - I
1. Name of the Region
2. Name of the Counsel
3. Category (Sr./Jr.)
4. Date of birth
5. High Court and Bench
6. Date of 1st engagement
7. Date of expiry of tenure
8. Ref. No. of CBDT's sanction letter vide which last
engagement/renewal was accorded
PART-II
9. Number of cases handled during the period under report Appeals Writs
10. Number of cases decided by the High Court
(a) in favour of the Department
(b) against the Department
Number of cases/appeals handled before the ITAT/other
11.
Courts
12. Number of cases out of those in col. 10 above, decided
(a) in favour of the Department
(b) against the Department
PART-III
Comments of the CCIT on overall performance of the Counsel
13. Does the counsel take keen interest in his work and is
generally alert and responsive to the Department's interest in
litigation entrusted to him? Comments should also be made on
the quality of drafting/opinion etc. Specific comments should
be given about his promptness in,
(a) Informing the department from time-to-time regarding
hearing of cases, supply of copies of judgments etc.
(b) Taking steps for vacation of stay
14. Any other remarks regarding performance of the Counsel
including the comments on overall performance
15. Specific recommendation (whether term should be renewed or
not)
Chief Commissioner of Income-tax
Note: The evaluation should be based on performance report in pro forma D for the period
covered.
Annexure-II
Schedule of Fees and Allowances and Terms of Payment
The fees and allowances payable to Senior Standing Counsels are given hereunder:
1. For appearance in the High Court (subject to exceptions in paras 9 & 10 below)
1.1 In respect of appeal under section 260A of the Income-tax Rs. 2,400
Act or Civil or Criminal Writ Petition under Articles 226 and
227 of the Constitution or Civil or Criminal appeals or
revision petition, for first substantial and effective hearing*at
admission stage
1.2 In respect of each subsequent substantial and effective Rs. 1,200
hearing upto admission stage
1.3 In respect of appeal admitted under section 260A of the Rs. 5,100
Income-tax Act or reference including application under
section 256(2) of the Income-tax Act or Civil or Criminal
Writ Petition under Articles 226 and 227 of the Constitution,
on first substantial and effective hearing following the
completion of pleadings.
1.4 In respect of each substantial and effective hearing, following Rs. 2,100
the first hearing
1.5 In respect of obtaining certificate of fitness under section 261 Rs. 2,400 (for each
of the Act, including drafting and typing of the petition application)
1.6. In respect of Civil Miscellaneous application, including Rs. 2,100 (per case)
drafting and typing (other than those filed with the appeal
memo)
2. For Drafting
2.1. For drafting of each appeal memo/writ petition/ counter Rs. 5,100 per appeal/writ
affidavit or any other pleading of similar nature involving
original work (including drafting of condonation petition/
notice of motion etc.)
2.2. For drafting each rejoinder/ written submission/any other Rs. 3,000
pleading in answer
In case of identical affidavits, written statements, etc., in connected
cases, one drafting fee will be payable in the main case and 1/6th of
the drafting fee will be payable in each of the connected case
2.3 Written opinion: Rs. 3,000 (per case)
(Other than what is referred in Para 8.6 of Annexure I)
3. For Conference
Rs. 900 per conference not
Conference fees (with Assessing Officer or above) exceeding Rs. 2,700 per
case
*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 judgment is delivered by the Court, it would not constitute a substantial and effective
hearing.
The Junior Standing Counsel rendering assistance to the Sr. Standing Counsel shall be entitled to
1/3rd of the amount specified against each item of work. The Junior Standing Counsels
performing the functions of Senior Standing Counsels as per the orders of CCIT shall be entitled
to 1/2 of the amount specified above against each item of work.
4. Retainership
The Standing counsel shall be entitled to a retainer fee at the following rates:
Senior Standing Counsels Rs. 20,000 p.m. (for Delhi and Mumbai)
Rs. 15,000 p.m. (for other stations)
Junior Standing Counsels Rs. 10,000 p.m. (for Delhi and Mumbai)
Rs. 7,500 p.m. (for other stations)
No separate establishment charges including telephone, etc. shall be payable.
5. Clerkage
Clerkage at the rate of 10 per cent of the appearance fee shall be payable to the counsel.
6. Out of pocket expense
The amount required for Court fees at the time of filing a case and other miscellaneous expenses
including expenses for obtaining certified copies of judgment/order should be paid to the
Counsel in advance by the Chief Commissioner. An account of the expenses incurred shall be
rendered by the counsel to the Chief Commissioner while presenting the final bill.
7. For appearance before any other Court, ITAT, other statutory bodies, etc.:
The Standing Counsel shall be entitled for fee etc. as under
(a) At headquarters (the seat of High Court for which the counsel is engaged): Same as
payable for appearance before the High Court.
(b) Out of headquarters: When the Counsel is required to go out of headquarters in connection
with any litigation matter, e.g., for conference with a Senior Counsel, Special Counsel or
with the Law Officer or for appearance in any Court/ITAT/Statutory Body, etc., outside the
headquarters, he will be entitled to a daily fee of Rs. 5,100 per day for the days of his
absence from the headquarters including the days of departure from, intervening holidays
and arrival back at the headquarters. However, no fee will be paid for the day of departure
if he leaves headquarters after Court hours and for the date of arrival if he arrives at the
headquarters before the Court hours. The daily fee will be in addition to the normal
appearance fee prescribed at para 1 supra.
(c) Travel/Hotel expenses: In addition to the daily fee, the Counsel will be entitled to travel
expenses for travel by air (economy class) or first class AC by train. Road mileage for the
journey from his headquarters to the airport/railway station and vice versa and from the
airport/railway station to the place of his stay out of headquarters and vice versa will be
paid at the rates admissible to Class I officers of the Central Government having grade pay
of Rs. 10,000 in case of Sr. Standing Counsels and Grade pay of Rs. 8,700 in case of Jr.
Standing Counsels. He will also be paid a lump sum amount of Rs. 900 as conveyance
charges for performing local journey while outside the headquarters. He will also be
entitled to actual expenses for stay in hotel, subject to a maximum for Rs. 5,000 per day for
Sr. Standing Counsels and Rs. 3,000 per day for Jr. Standing Counsels.
8. Appearance fee in special circumstance
The CCIT may entrust specific duties relating to the Departmental work in the High Court for
attending to duties which are not specifically covered in this instruction (such duties to be
specified) to any Standing Counsel on the panel. The fees for such specified work, however,
shall not exceed Rs. 2,000 per day.
9. Appearance fee in connected/covered cases
9.1 When more than one case involving identical questions/issues are heard together and decided
by the High Court, the counsel shall be paid full appearance fee in the main case and Rs. 750 in
each of the other connected cases.
9.2 Similarly, in covered cases (where the judgment in the relevant case is squarely based upon
earlier decision of the same High Court or of the Supreme Court) the counsel shall be paid only
Rs. 750 per case as the appearance fee. However, in case the counsel has argued the relevant case
to the effect that the case was not a covered one and such arguments duly find a mention in the
judgment, the case will not be considered a covered one and the counsel shall be entitled for full
appearance fee.
10. Uncontested matters
A case shall be regarded as uncontested, if the same is withdrawn by the plaintiff/appellant or
dismissed in limine or otherwise decided by the court ex parte. In uncontested cases, the fee shall
be 1/3rd of the appearance fees as applicable to the stage of the case, otherwise payable, but if
such a case is later on restored and decided in contest, the remaining 2/3rd of the fee will be
payable.
11. General
11.1 The rates specified above are primarily applicable to income-tax cases but will apply,
mutatis mutandis, to cases relating to other direct taxes and any other matters assigned by the
department. In all cases effective appearance is necessary for the Counsel to claim fee.
11.2 No fee will be payable in cases where no legal work is required to be done. For example,
cases in which the interest of the department is to be watched pending instructions, the cases
involving transmission of records to the Supreme Court, inspection of the Court record for
ascertaining the position of the case or other information needed etc.
11.3 No fees for adjournment - No fee will be payable to the Counsel if an advance notice about
the adjournment has been circulated or the case has been adjourned at his request due to the
reasons personal to him.
11.4 If the Counsel appears at the instance of the Union of India or for parties other than the
Union of India whose scales of fee are not inconsistent with that of the Union of India, he will be
entitled to only one set of fees.
11.5 When the Counsel does not argue the case himself but assists the Law Officer or any other
special Counsel, he will be entitled to the same fee as is payable to him as if the case has been
argued by him.
11.6 When cases argued before a Single Judge are referred to a Division Bench or to a Full
Bench, separate fee at the rates prescribed at para 1 of this Annexure will be paid for appearance
before each Bench.
11.7 Late submission of certified copies of the judgment.
11.7.1 20% of the appearance fees would be deducted if the application for certified copy is not
made within two working days, excluding the date of pronouncement of the judgment.
11.7.2 Further, 20% of the appearance fees shall be deducted if certified copy of the judgment is
not handed over to the jurisdictional Commissioner/Director of Income-tax within three working
days of the judgment being ready for delivery. In case where the jurisdictional
Commissioner/Director of Income-tax is stationed at a different city/town from the one where
the High Court bench is located, the time limit for delivery of certified copy of judgment would
be, five working days of the judgment being ready for delivery :
Provided clause 11.7.2 shall not be enforced if the counsel intimates the Commissioner/Director
concerned or the officer nominated by him, of the conclusion of hearing giving particulars of
appeal and makes available to him an ordinary copy of the judgment as soon as the same is
available (but before the date of judgment being ready for delivery) alongwith the copy of receipt
of making application for certified copy within period stipulated at 11.7.1 above.
12. Procedure for submission and payment of bills to Standing Counsels
12.1 The Counsel should submit professional bills in proforma 'X' of this annexure by the 10th of
every month:
12.1.1 Bills for drafting should be submitted in the month succeeding the month in which the
appeal etc. was filed.
12.1.2 Bills for appearance for admission and regular hearings as referred in para 1 of annexure
II should be submitted in the month succeeding the month in which relevant orders/judgments
are received.
12.2 Bill claiming retainer fee as referred in para 4 of annexure II should be submitted in the
month succeeding the month of retainership.
12.3 Wherever Jr. Standing Counsel has assisted a Sr. Standing Counsel, a combined bill should
be submitted by the Counsels.
12.4 The bills shall be scrutinized within 30 days of receipt and deficiency or excess claim if any
shall be communicated to the counsel within a week of such scrutiny. The scrutiny of bills
should not be kept pending due to non-availability of funds.
12.5 After passage, the Bill should be arranged in seriatim of receipt, for payment.
12.6 The cheque should be sent to the counsel concerned giving particulars of bills covered by
the payment.
12.7 In order to resolve any issues pertaining to bills, the CITs should have periodical, preferably
quarterly meetings with the counsels.
Proforma-'X' of Annexure II
Bill for claim of professional fees by Standing Counsels (case-wise) to be submitted to the CIT
concerned/CIT(J)
PRE-RECEIPTED
1 Name of the Counsel(s)* Senior Junior
2 CIT Charge
3 Case Title
4 Asstt. Yr. involved
5 ITA No./WT No. etc.
* In case Junior Counsel has assisted the Senior Counsel in a case, both the names should be
mentioned and combined bill to be submitted.
PART A (Bill for Drafting), as applicable
(Amount in Rs.)
1 Appeal memo u/s 260A Senior Junior
2 Writ petition
Counter affidavit or any other pleading of similar nature involving original
3
work
4 Rejoinder/written submission or any other pleading in answer
5 Written opinion
Total
PART B (Bill for appearance etc.), as applicable
(Amount in Rs.)
Senior Junior
1 Admission stage (Whether Connected or Covered case- Yes / No)
2 First substantial and effective hearing after admission
(Whether Connected or Covered case- Yes / No)
3 Subsequent substantial and effective hearing
(Whether Connected or Covered case- Yes / No)
4 Certificate of fitness (para 1.4 of annexure II))
5 Civil Miscellaneous application (para 1.5 of annexure II)
6 Date of Judgment
7 Date of making application for certified copies
8 Deduct 20% of (l)+(2)+(3) if date at (7) is more than 2 days from (6), (-) (-)
excluding the date of judgment
9 Date of Judgment ready for delivery
10 Date of furnishing ordinary copy to the CIT
concerned/ CIT Judicial (if applicable)
11 Date of furnishing certified copy to the CIT
concerned/CIT Judicial
12 Deduct 20% of (1)+(2)+(3) if date at (11) is more than 3 (5 for outstation) (-) (-)
days from (9), excluding the date of order ready for delivery.
(Not applicable if the counsel intimates the CIT/DIT concerned of the
conclusion of hearing giving particulars of appeal and makes available to him
an ordinary copy of the judgment as soon as the same is available (but before
the date of certified copy being ready for delivery) alongwith the copy of
receipt of making application for certified copy within period stipulated at
para 11.7.1 of annexure II.
13 Conference fees
14 Clerkage
15 Out of pocket expenses
16 For appearance at any other Court/ITAT/Statutory bodies (as per para 7 of
annexure II)
17 Appearance fee in special circumstances (as per para 8 of annexure II)
Total
Certified that the above information is correct and in accordance with the terms of engagement.
The above claims have not been made earlier.
Received Payment Received Payment
Signature and Name Signature and Name
Revenue
of Jr. Standing Counsel of Sr. Standing Counsel
Stamp
Mobile/Tel. No. Mobile/Tel. No.
For office use only
Deductions applicable* Senior Junior
1 Connected/Covered cases (as per para 9)
2 Uncontested cases (as per para 10)
3 Late submission of certified copies
3a As per para 11.7.1 of Annexure II
3b As per para 11.7.2 of Annexure II
4 Others (specify)
5 Total deduction
Total Bill
Senior St. Counsel Junior St. Counsel
Part A
Part B
Total Amount claimed
Deductions, if any (for office use)*
Amount passed for payment (for office use)
*The counsel shall be intimated of the deductions made before payment of the bill.
Signature and Name of the D.D.O
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