Justice Seek for upholding the dignity of Advocate /Tax Advocate
Md. Juwel Azad : Advocates come from a diverse range of backgrounds that have an incisive, intelligent interest in the law and a determined approach when it comes to assessing their client’s position. They specialize not only in legal analysis but in the presentation of legal arguments. They can represent clients in the highest courts in the land. As well as excellent thinkers and presenters, they are excellent negotiators.
While Advocates are often brought into more difficult cases as they develop, in most situations it is wiser to involve an Advocate from the very beginning. The royal professional title is now questionable. Whether the word of Advocate and licensing thereon can be done by the Tax authority by any manner? Let me examine the details of what is burning discussion in the legal field. One concerned body of the National Board of Revenue that is named BCS Tax Academy issued a circular. That facts of such circular is as follows-
a. That the BCS Tax Academy on 17.09.2024 published a circular being office memo No. প্রঃ ১৯/ক একা/ অংশ ২৪/২০২৪-২৫/৮০১ inviting applicants for licensing for Tax Advocate (কর আইনজীবী)
b. Thereafter, the BCS Tax Academy on 23.04.2025 published written result being office memo No. প্রঃ ১৯/ক একা/ অংশ ২৪/২০২৪-২৫/৩০৬৩ inviting showing 13,421 applicants passed out of 15,628 applicants for Tax Advocate (কর আইনজীবী) and later after taking them viva exam, on 06.08.2025 viva result published showing 12830 applicants are passed and going to be declared them কর আইনজীবী. (Tax Advocate)
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That the BCS Tax Academy without considering the profession title of Advocate which is absolutely governed by the Bangladesh Bar Council, took the exam and declared applicants as an কর আইনজীবী (Tax Advocate) for their tax collection purposes. This process of declaring and certifying some of tax practitioners as a কর আইনজীবী. (Tax Advocate) by the BCS Tax Academy is contrary to the legal profession and its professional title of advocate defied in various laws of the country. Let me explain what remains in the present laws of the country regarding the word of Advocate.
That The Bangladesh Legal Practitioners and Bar Council Order, 1972 (President’s Order) ( PRESIDENT’S ORDER NO. 46 OF 1972 ) in the Order No. 2 “advocate” means an advocate entered in the roll under the provisions of this Order; Order Means ; the Bangladesh Legal Practitioners and Bar Council Order, 1972.
“Bar Council” means the Bangladesh Bar Council constituted under this Order; Earlier it is called “East Pakistan Bar Council” means the Bar Council which, before the 26th day of March, 1971, was known as the East Pakistan Bar Council; and as per Section 4(1)a of the Code of Criminal Procedure, 1898 it describes the word of “advocate”, used with reference to any proceeding in any Court, means an advocate or a mukhtar authorised under any law for the time being in force to practise in any such Court and includes any other person appointed with the permission of the Court to act in such proceeding; and further it defines in the Code of Civil Procedure, 1908 i.e. as per section 2(15) of the said act, pleader means pleader” means any person entitled to appear and plead for another in Court. In India, the word Advocate includes the meaning of pleader.
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In the law dictionary Advocate defines that a lawyer who speaks for or defends someone in a court of law. That the BCS Tax Academy must know the Order No. 27 of the Bangladesh Legal Practitioners and Bar Council Order, 1972, wherein the word of Advocate describes that a person shall be qualified to be admitted as an advocate if he fulfils the following conditions, namely:-
(a) He is a citizen of Bangladesh;
(b) He has completed the age of twenty-one years;
(c) He had obtained-
(ii) A degree in law from any university situated within the territory which forms part of Bangladesh; or
(ii) Before the 26th day of March, 1971, a degree in law from any university in Pakistan 21[Provided that the Bar Council may recognize such degree obtained by such person after the 25th day of March, 1971, if it is satisfied that he was prevented by circumstances beyond his control from returning to Bangladesh after that date; or]
(iii) before the 14th day of August, 1947, a degree in law from any university in any area which was comprised before that date within India as defined by the Government of India Act, 1935; or
(iv) A bachelor’s degree in law from any university outside Bangladesh recognized by the Bar Council; or he is a barrister;
(d) He has passed such examination as may be prescribed by the Bar Council; and
(e) He has paid such enrolment fee and fulfils such other conditions as may be specified in the rules made by the Bar Council.
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Hence that, regulatory body of the Advocate/ আইনজীবী is the Bangladesh Bar Council which is a Statutory Autonomous Body of the Government under Law Division, Ministry of Law, Justice and Parliamentary Affairs. It is constituted by the Bangladesh Legal Practitioners and Bar Council Order, 1972 (President’s Order No. 46 of 1972). As per Order No. 5 of the said Order, This body consists of 15 (fifteen) Members of whom the Attorney General for Bangladesh is one and is the Chairman ex-officio. Other 14 (fourteen) members are elected by Advocates for a term of 3 (three) years from amongst themselves, of whom seven from General Seats and seven from seven Zonal or Group Seats.
After gazette notification, the elected members, in their first meeting, elect from amongst themselves a vice-chairman and different standing Committees, viz- Five members Executive Committee, Five members Finance Committee, Nine members Legal Education Committee etc.
Moreover, there shall be an enrollment committee for the enrollment of the advocates. Enrollment committee consisting of five members: a Chairman to be nominated by the Chief Justice from amongst the Judges of the Appellate Division, two members to be nominated by the Chief Justice from amongst the Judges of the High Court Division, Attorney-General for Bangladesh and one member elected by the Bar Council from amongst its members.
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The Secretary of the Bar Council appointed by the government amongst the sitting District Judge/Senior Judicial Officer on deputation. The Secretary is the Chief Executive Officer of the Bar Council. Finally the Bangladesh Bar Council is only a licensing & regulatory body for all Advocates of Bangladesh. Hence, the Notice recipients Nos. 5-6 is not authorized body to provide license in the name of কর আইনজীবী/ Tax Advocate. This professional title will misguide the common people and invite one class of people to make fraud in Court premises and outside of court as well.
To obtain an Advocateship license, One has to pass the MCQ, Written and Viva-Voce examination conducted by the enrollment committee of the Bar Council. After getting the license from the Bar Council a person has to be admitted as a member of his/her desired District/Chouki Bar Association as per said Rules and Order. Therefore, an Advocate who is not a member of any recognized Bar Association of Bangladesh, is not entitled to appear, act and plead before any Court, Tribunal or revenue authority of Bangladesh.
As the process of enrolment of advocate is distinguished from the process of tax advocate by BCS tax Academy, thereby the BCS tax academy should be debarred from providing sanad or license in the name of tax advocate rather the term using earlier Income Tax Practitioner.
That the BCS Tax Academy supposed to know that an Advocate takes oath for maintaining professional conduct and etiquette. Let me point out the OATH OF ADVOCATE is as follows.
OATH OF ADVOCATE
I…………… DO HEREBY SOLEMNLY TAKE THE O. that the ATH OF AN ADVOCATE AS UNDERTAKE TO UPHOLD AT ALL TIMES THE DIGNITY ANI HIGH STANDING OF MY PROFESSION, AS WELL AS MY OWN DIGNITY AND INTEGRITY AS A MEMBER OF THE LEGAI PROFESSION AND I WILL ADHERE TO THE CANONS OJ PROFESSIONAL CONDUCT AND ETIQUETTE. I WILL ALWAYS DEEM IT MY SACRED DUTY TO SAFEGUARD, PROTECT AND DEFEND THE CONSTITUTION AND TO MAINTAIN ITS SUPREMACY AS THE EMBODIMEN OF THE WILL OF THE PEOPLE OF BANGLADESH. I WILL NO COLLABORATE IN ANY ACTION WHICH VIOLATES TH CONSTITUTION. I WILL ALWAYS BE VIGILANT IN TH PROTECTION OF HUMAN RIGHTS AND THUS WORI TOWARDS BUILDING “A SOCIETY IN WHICH THE RULE OF LAW, FUNDAMENTAL HUMAN RIGHTS AND FREEDOM EQUALITY AND JUSTICE, POLITICAL, AND SOCIAL WILL BE SECURED FOR ALL CITIZENS.”]
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That professionalism that means Advocates who are practicing in the court, they chose the area of practice and expertise. Example, Mr. A, is an advocate of the Supreme Court of Bangladesh. He practices in corporate law. People called him a Corporate Lawyer. Mr. B, is an advocate in the Supreme Court of Bangladesh. He practices in Civil law. People called him a Civil Lawyer. Similarly, people who practice in Tax, people called him as a Tax lawyer. But, now, BCS tax academy is licensing people as a Tax advocate. Such a process of giving professional title of tax advocate/ is creating confusion to the common people as well as contrary to the established principle of law as mentioned above.
Those are not Advocate; If one exposes him/her as an advocate in the court premise or any places without having the recognition from the Bar Council of Bangladesh, he/she will be treated as an Tout as per Touts Act, 1879. And the Court’s duty is to publish the list of touts and take proper action as per Section 480/481 of the CrPC for affecting the administration of Justice. And as per Order No. 41 of the Bangladesh Legal Practitioners and Bar Council Order, 1972 Any person who is not an advocate and practices the profession of law and any person who is not entitled under this Order to practice in the High Court practices before that Court shall be punishable with imprisonment for a term which may extend to six months.
Let me explain the newly incorporated section of 327 of the Income Tax Act, 2023 regarding the word of i.e. অনুমোদিত প্রতিনিধি
হাজিরার জন্য অনুমোদিত প্রতিনিধি
৩২৭। (১) কোনো করদাতা, যিনি এই আইনের অধীন কোনো কার্যধারার সহিত সংশ্লিষ্ট কোনো আয়কর কর্তৃপক্ষ বা আপিল ট্রাইব্যুনালে উপস্থিত হইবার উপযুক্ত বা প্রয়োজন সেইক্ষেত্রে, ধারা ২২১ এর অধীন ব্যক্তিগতভাবে উপস্থিত হওয়া ব্যতীত, অনুমোদিত প্রতিনিধির মাধ্যমে হাজির হইতে, (২) এই ধারার উদ্দেশ্যপূরণকল্পে, “অনুমোদিত প্রতিনিধি” অর্থ এইরূপ কোনো ব্যক্তি যিনি করদাতার পক্ষে উপস্থিত হইবার জন্য লিখিতভাবে অনুমোদিত এবং যিনি-
(ক) করদাতার পিতা, মাতা, স্বামী বা স্ত্রী, পুত্র, কন্যা, ভাই বা বোন;
(খ) করদাতার কোনো পূর্ণকালীন নিয়মিত কর্মচারী;
(গ) একজন কর আইনজীবী।
(৩) উপ-ধারা (২) এর দফা (গ) এর উদ্দেশ্যে পূরণকল্পে, “কর আইনজীবী” অর্থ –
(ক) বাংলাদেশ বার কাউন্সিলে আইনজীবী হিসাবে নিবন্ধিত কোনো ব্যক্তি;
(খ) অনুশীলনকারী চার্টার্ড অ্যাকাউন্টেন্ট;
(গ) অনুশীলনকারী কস্ট এন্ড ম্যানেজমেন্ট অ্যাকাউন্টেন্ট;
(ঘ) অনুশীলনকারী চাটার্ড সেক্রেটারিজ অব বাংলাদেশ;
(ঙ) উপকর কমিশনারের নিম্নে নহে এইরূপ কোনো পদে কমপক্ষে ৫ (পাঁচ) বৎসরের জন্য আয়কর কর্তৃপক্ষ হিসাবে কাজ করিয়াছেন এবং বোর্ড কর্তৃক কর আইনজীবী হিসাবে সনদ প্রাপ্ত হইয়াছেন; অথবা]
(চ) বোর্ড কর্তৃক কর আইনজীবী হিসাবে সনদ প্রাপ্ত কোনো ব্যক্তি।
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By this act of 2023 particularly the section of 327 (3), (kha), (Ga), (GHa), (Ummo), (Cha) of Ain 2023, the BCS Tax academy is providing license of tax advocate which is contrary to the provision of Order No. 2 and 27 of The Bangladesh Legal Practitioner’s and Bar Council Order, 1972, and Section 4(1)a of CrPC,1898, as well as Section 2(15) of the CPC, 1908 and finally highly contrary to the Oath of Advocate. Thereby, the BCS tax academy should be debarred from licensing Tax advocate other than advocate of Bar Council.
What is exactly used before amendment of Income Tax Ain, 2023, The Income Tax Ordinance 1984 describes authorized representative in the section of 174 (1) Any assesse, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Ordinance, may, except when required under section 122 to attend personally, appear by an authorized representative. , “authorized representative” means a person, authorized in writing by the assesse to appear on his behalf, being-
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(a) a relative of the assesse who is his parent, spouse, son, daughter, brother or sister;
(b) a whole time regular employee of the assesse;
(d) a legal practitioner who is entitled to practice in a Civil Court in Bangladesh;
(e) a chartered accountant or a cost and management accountant or a member of an association of accountants recognized in this behalf by the Board; or
(f) an income tax practitioner registered as such by the Board in accordance with the rules made in this behalf and subject to such conditions as may be laid down in those rules Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association.
The word of advocate is never used before 2023. But most shockingly the BCS tax Academy trying to establish a Tax advocate despite knowing the fact of the word of tax advocate will create confusion to the common people regarding the established practice and definition of Advocate and contrary to the law of state as described above. It is high time to take necessary steps regarding this unless a serious miscarriages of justice will be occurred and the consequence cannot be recovered by any means and the notice recipients Nos. 5-6 is hereby requested
Written by Md. Juwel Azad; Advocate, Supreme Court of Bangladesh.
