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Guidelines for engagement of Special Public Prosecutors (SPPs) to represent the Income Tax Department before Courts of Session and its subordinate Courts; revision of their schedule of fees and related matters - instructions regarding

Income Tax - 6/2016 - Dated:- 7-9-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD DIRECT TAXES (A&J DIVISION), NEW DELHI Instruction No. 6/2016 September 7, 2016 Sub: . With a view to streamline the process of engagement of Special Public Prosecutors (SPPs) by the Department to represent before Courts of Session and its subordinate Courts in prosecution cases and in supersession of the existing Instructions of the CBDT on the subject matter in general and I .....

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ligible to appear before the court as an Advocate and b) have a minimum experience of 7 years as a Practicing Advocate, in criminal matters. Adequate experience of handling trials relating to Direct Taxes is desirable. 2.2 Procedure for engagement of Special Public Prosecutors (a) For the purpose of engagement, the CCIT shall call for applications in Proforma 'P1' either by advertisement in local newspapers or from Bar Association. It should, however, be ensured that the process of engag .....

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erience in handling criminal cases and their suitability to represent the prosecution cases of the Department will be evaluated by the Committee. It shall have interaction with the applicants to assess their suitability for the purpose of engagement. The CCIT shall forward the proposal to the Board with his recommendation along with the report of the Screening Committee and copies of applications received in Proforma P1. (c) The First engagement of SPP shall normally be for a period of 18 months .....

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shall submit the annual performance of the SPP (Proforma-P2) to the Board so as to reach before 30th June of the year. 2.3.2 The CCIT shall submit a proposal for renewal of period of engagement to the Board at least three months before the expiry of the term, if the performance of the SPP is found to be satisfactory. The performance appraisal should be sent along with the proposal in Proforma-P3. The renewal of the term shall normally be for a period of 3 years. 2.4 Allocation of cases to Speci .....

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ation/expiry of term The engagement of SPP can be terminated 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 SPP shall immediately handover the briefs and other related papers to the Pr. CIT/Pr. DIT/CIT/DIT concerned or the other SPPs nominated by the CCIT for the purpose and the pending bills of the SPP should be settled within three months .....

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omplaint number to the officer concerned/ complainant, (v) To intimate the Assessing Officer/ officer concerned about the outcome of each hearing and the date of next hearing, immediately after the hearing, (vi) To assist the witnesses of the Department before their evidences and guide them in facing cross examination. The SPP should prepare each witness and its statement in such a manner that there is consistency in the stand of the Department. (vii) To apply for the certified copy within 3 day .....

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on will not be required; (ix) To draft revision petition, if required or to draft reply to the revision petition, if preferred by the accused. (x) To represent the Department in revision matters before the Court of Session, (xi) To furnish a statement of the cases handled to the Pr. CIT/Pr. DIT/CIT/DIT concerned, by 30th April of every year, indicating the performance in preceeding financial year in 'P2'. (xii) To perform such other duties of legal nature as may be assigned to him/her by .....

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ayment: 3.1 The SPPs will be engaged in accordance with the revised schedule of fees and related terms & conditions applicable to them as given below: S.No Activity Fees Payable 1. Effective Hearing 1 ₹ 2,000/- per day per case (there shall be no ceiling per day, irrespective of the number of cases heard on a day) 2. Non-effective Hearing ₹ 500/- per day per case (subject to the payment for maximum 5 non-effective hearings in a case/connected cases). 3. Drafting Complaints2 ͅ .....

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r case/connected cases I. 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 judgement is delivered by the Court, it would not constitute an effective hearing. II. If substantially identical complaints, affidavits etc. are drafted in connected cases (as defined in para 3.2), drafting fees of ₹ 2,000/- will be paid for the main case only. For .....

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accordingly, such complaint in which the arguments are heard shall be treated as the main case and the others as connected cases irrespective of the fact whether all the cases are heard together or not. The SPP shall be paid appearance fee as per para 3.1 above in the main case and only ₹ 750/- in each of the connected cases for every effective hearing. 3.3 Out of pocket expenses The amount required for court fees at the time of filing a case and other miscellaneous expenses including for .....

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s including the days of departure from, intervening holidays and arrival back to 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 as prescribed in para 3.1 above. 3.4.2 Travel/ Hotel Expenses: In addition to the daily fee, the SPP will be entitled for travel expenses by train in Firs .....

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er day. 3.5 Late submission of certified copies of judgement If the certified copy of the judgement is not delivered to the office concerned within 10 days (excluding the time taken by the Courts) from the date of judgement, 20% of the hearing fees payable to the SPP shall be deducted. 3.6 Procedure for submission and payment of bills to Special Public Prosecutors The SPPs should submit professional bills in proforma 'P4' of this Instruction by 10th of every month. The bills should enclo .....

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or payment. The cheque should be sent to the SPP concerned giving particulars of bills covered by the payment. 4. Right to Private Practice (i) The SPP will have the right to private practice, but he shall not appear in the prosecution matters against the Department in any court or be associated with any assessee in respect of any offence under the Direct Taxes laws in any manner. (ii) If the SPP happens to be a partner of any firm of lawyers or solicitors, it will be incumbent on the firm not t .....

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.09.2016. 8. The SPPs will be paid fee at the old rates in respect of their appearance and other work done by them on or before 06.09.2016 and at the revised rates in respect of the work done by them on or after 07.09.2016. 9. This issues with the concurrence of Ministry of Law and Justice vide their I.D. No. J,11019/2/2016-Judl.Part(1) dated 24.06.2016 and the Department of Expenditure I.D. No.9 (4)/2012-E.II(B)-Pt. dated 29.08.2016. F. No. 279/Misc./M-77/2011-ITJ (D.S. Rathi) DCIT(OSD)(ITJ) CB .....

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last five years as an Advocate 11. Brief particulars of experience in handling prosecution cases under Direct Taxes 12. Income from professional practice (copy of the latest IT Return to be attached) Verification I___________, S/o/D/o/W/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 .....

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ases to be enclosed) 2 Cases decided in favour of the Department 3 Cases decided against the Department 4 Complaints Quashed by Hon'ble High Court 5 Offences Compounded by the Department 6 Cases closed by the Court 7 Cases adjourned Sin-a-die PART- III Comments of the Pr.CIT/Pr.DIT/CIT/DIT on the performance of the SPP Pr. Commissioner of Income Tax/ Commissioner of Income Tax Review of the performance by the Pr. CCIT/CCIT Whether the performance is found satisfactory. YES/NO Pr. Chief Commi .....

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4. Date of First Engagement 5. Date of expiry of existing Tenure (Board's reference No. by which last Renewal was sanctioned should be specified) PART-II PERFORMANCE REPORT 1. No, of cases handled by the SPP 2. Cases decided in favour of the Department 3. Cases decided against the Department 4. Complaints Quashed by Hon'ble High Court 5. Offences Compounded by the Department 6. Cases closed by the Court 7. Cases adjourned Sin-a-die PART-III 1. Does the SPP take interest in his work and g .....

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