BCI vs Union of India: Can Chartered Accountants Plead in Tribunals? Delhi High Court to Decide

The issue was raised in petitions filed by the Bar Council of India and the Association of Tax Lawyers. They have questioned whether professionals like chartered accountants, company secretaries, and cost accountants can legally plead cases.

The Bench observed that the matter involves an important legal concern. It must be decided whether persons who are not enrolled as advocates under the law can appear before tribunals and argue on behalf of clients.

Senior Advocate Rajeev Saxena, appearing for the Association of Tax Lawyers, argued that the Advocates Act, 1961 clearly restricts the right to practise law to advocates enrolled with State Bar Councils.

He submitted that under powers of attorney, even non-law graduates and accountants have been allowed to argue matters. According to him, such practice violates statutory provisions and has continued despite repeated representations to authorities.

It was also argued that Section 45 of the Advocates Act makes unauthorised practice punishable. Therefore, allowing non-advocates to plead before tribunals may amount to a breach of the law.

On the other hand, lawyers appearing for chartered accountants and other professionals relied on provisions such as Section 432 of the Companies Act, 2013. They argued that certain statutes and tribunal rules expressly permit authorised representatives to appear.

According to them, tribunals function differently from regular courts. Hence, the law allows specialised professionals to represent parties in matters requiring technical expertise.

Justice Singh clarified that the legal position is settled when it comes to courts. Only advocates can appear and argue cases before courts. However, the present controversy concerns tribunals and whether similar restrictions apply there.

The Bench emphasised that if such representation is allowed, it cannot remain unregulated. The Court indicated that the core question is simple but important — whether non-lawyers can legally appear before tribunals.

The matter is scheduled for further hearing on March 16. The eventual judgement may have wide implications for professional representation across tribunals in India.

This case could redefine the boundary between specialised professional representation and the exclusive right of advocates to practise law.