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Report No. 67

Chapter 38

Article 30

38.1. Article 30-Introduction.- Article 30 levies duty on entry as an Advocate in the following terms:

Description of Instrument Proper Stamp-duty
30. Entry as an Advocate, Vakil or Attorney on the Roll of any High Court Under the Indian Bar Councils Act, 1926, or in exercise of powers conferred by Letters Patent or by the Legal Practitioners Act, 1884-
(a) in the case of an advocate or Vakil Five hundred rupees
(b) in the case of an attorney Two hundred and fifty rupees.
Exemption
Entry of an advocate, vakil or attorney on the roll of any High Court when he has previously been enrolled in a High Court.

38.2. Position under Advocates Act, 1961.-

It should, at the outset, be pointed out that the article has become obsolete, with the coming into force of the Advocates Act, 1961, which has practically superseded1 the various enactments relating to advocates referred to in the article-that is to say, the Bar Councils Act, and the Legal Practitioners Act. Even as regards attorneys, recent amendment abolished the system. A certificate of enrolment as Advocate is now issued under section 22 of the Advocates Act,2 which reads-

"22. There shall be issued a certificate of enrolment, in the prescribed form

(i) by the State Bar Council to every person whose name is entered in the roll of advocates maintained by it under this Act; and

(ii) by the Bar Council of India, to every person whose name is entered in the common roll without his name having already been entered in any State roll."

Under the same Act,3 an enrolment fee of two hundred and fifty rupees is to be paid to the State Bar Council, before enrolment as an advocate. Section 20 of the Act provides for a common roll, and section 46 provides for the payment of a part of the enrolment fees to the Bar Council of India by all State Bar Councils. After the passing of this Act, the article in the Stamp Act has become practically out of date.

1. See section 22, Advocates Act, 1961.

2. Section 22, Advocates Act, 1961.

3. Section 24(1)(f), Advocates Act, 1961.

38.3. State Amendments.-

Taking note of the passing of the Advocates Act, 1961, many States have dealt with the Stamp duty in this respect by specific provisions. Below, an attempt has been made to summarise the position with regard to the levy of Stamp duty for enrolment as an advocate under the various stamp laws vis-a-vis the Advocates Act, 1961.

(1) In the following States, the duty under the stamp law has been specifically repealed/omitted, and only the fee under the Advocates Act, 1961, is now payable:

(a) Madhya Pradesh.-Article 30, relating to entry as advocates etc. on the roll of any High Court, has been omitted by Madhya Pradesh Act 11 of 1962.

(b) Maharashtra.-Article 31 of the Bombay Stamp Act, 1958, relating to entry as advocates etc., has been deleted by Maharashtra Act 10 of 1965.

(2) In the following States, the duty under the Stamp law continues to be leviable and the Stamp Act has been specifically amended after the passing of the Advocates Act. The fee under the Advocates Act, 1961, is also chargeable:

(a) Andhra Pradesh.-Article 26 (substituted by A.P. Act 26 of 1965) levies, for entry as advocate in conformity with the Advocates Act, 1961, a Stamp duty of Rs. 250.

(b) Mysore.-Article 17 (new) of the Mysore Stamp Act, 1957 as amended by entry as advocate in conformity with the Advocates Act, 1961, a stamp Mysore Act 29 of 1962, levies on certificate of enrolment in the roll of advocates under the Advocates Act, 1961, a duty of Rs. 250.

(c) Uttar Pradesh.-Article 30 of Schedule IB, inserted by U.P. Act 28 of 1952, as substituted by Act 25 of 1962, levies, on entry as an advocate on the State roll under the Advocates Act, 1961, a stamp duty of Rs. 500.

(3) In some States (Bihar, Gujarat, Haryana, Kerala, Punjab and West Bengal1, the provision as to duty on entry as advocate under the various Stamp Acts, in the form prior to the Advocates Act, 1961, has not been specifically revised or repealed2.

1. The enumeration is not intended to be exhaustive.

2. See Krishnamurthy Indian Stamps Law (3rd Edn., pp. 458, 630 732.

38.4 Recommendation to delete Article 30.-

Having carefully considered the position resulting from the Advocates Act, 1961, and after giving due thought to the State Amendments, we have come to the conclusion that the article in the Stamp Act relating to entry as advocate should be deleted. In our view, it is not proper to continue the stamp duty after the imposition of the fee mentioned above by the Advocates Act.



Indian Stamp Act, 1899 Back




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