Bench and Bar

Advocate is officer of the court and court expect him/her to help the court to do justice between the litigant public in accordance with law

Role of advocate is to uphold the dignity and purity of the court

Advocate is duty bound to appear before the court when it takes up the case of accused pending before it and he is not expected to remain absent without informing the court or showing of sufficient or reasonable cause

Advocate was to show respect towards the court and appear in the court with dignity and maintain the respect of Judicial Officer.

Counsel of taxpayers and department may file adjournment applications in advance wherever possible and a copy of same must be forwarded to concerned representative of other party and also before court at time of hearing

Appearance before Tribunal even for seeking an adjournment was representation and only persons authorized to appear as such could seek an adjournment on behalf of taxpayer

Trainee, clerks or staff employed by professionals were not competent to appear in this behalf in absence of necessary authorization.