Explore the Golden Opportunities of Practicing before a Tribunal

Abstract

There is nothing in this world that didn’t happen for a reason, even our own existence in this society. They say life is all about finding a reason but we believe once you find the reason your life starts truly.  Traditionally we tend to have one goal of becoming successful but certainly, there is much to do even after you achieve the desired success. As success is not just putting yourself in a position that you dream for years to be in but inspiring others and assisting them in achieving theirs.

The author strongly believes that professionals should go beyond their traditional areas by expanding themselves to serve and not settle for less. The article provides you with such goldmines of opportunities in the litigation field where in addition to advocates, non-advocate professionals such as the Chartered Accountants, Company Secretary, Cost Accountants also can have their fair share.

Introduction

With the development in the quasi-judicial system, they have established certain forums/platforms in the shape of the tribunal, certain other adjudicating authorities that now permit such non-advocates professionals to represent their clients just like advocates do.

Certain qualities such as excellence in regulatory procedure place them in an advantageous position to perform such work because matters before regulatory authorities and  Tribunals are very technical in nature.

There are certain skills where non-law background professionals have to adopt which certainly put them in the excellent tribunal practitioner category

• Learn how to prepare advisory opinions on the matters for clients so that they do not fall into unexpected regulatory mishaps
• Learn how to review and draft contracts so that your advice is actually factored into big-ticket  transactions and deals (which are highly subject to scrutiny) (refer to the contract drafting diploma course to identify how to get started)
• Learn how to draft legal arguments, responses and legal drafts if your client receives is a show-cause notice or an adverse order.
• Argue before authorities at various regulatory forums

Practising before the tribunal is truly an exercise of the mind

Law is a constantly evolving field that was restricted to only Lawyers 50 years ago. However, the same is now open to many professionals particularly Chartered Accountants, Cost Accountants, and Company Secretaries, as certain tribunals permit their legal representation on behalf of the aggrieved person.

Further, it is very practical and logical it is thus essential for practitioners to understand the basic principles of logic that can be attained through understanding the “why” in-laws. The tribunal in the modern system reinvented with the need of reducing the judicial pendency and adding a technical specialization in the process of adjudication of dispute pertaining to a specific matter.

Each professional be mindful of certain etiquettes that are to be observed:

1. Duty towards tribunal by acting with dignity and self-respect and maintaining respectful attitude
2. Duty towards client

• Not withdrawing from the engagement without sufficient cause and arbitraily
• Placing the interest of the client as a priority
• and not conduct or do any act that will certainly jeopardize his client interest
• Keeping them in the loop
• responsibly serving necessary documents
• an active role in convincing the presiding members of facts and claim completely
• protecting client’s confidentiality
• conducting a proper study of law and provide expert advice
• follow the procedural rules, maintain discipline, and adhere to the law, ethics, etc.
• approach appropriate method that will help in deciding their client matter on merits

Tribunal system in India

The tribunals in India are an institution having judicial and quasi judicial duties established for the purpose of adjudicating a specific matter. Constituted with an object of providing faster adjudication comparing to traditional courts and having expertise in certain matters, the Tribunal forms a crucial part of judicial mechanism of the country.

In the next 20 years the tribunal system of the country will mark its first century with the first ever tribunal – the Income-Tax Appellate Tribunal set up in 25.01.1941. Since then Tribunals have grown both in number and authority.

Their powers, functions, practice, and procedure have become a subject in itself for both applicants/appellants, respondents, and interested learners. Apart from Tribunals, there may be bodies performing quasi-judicial functions which have been created and are administered by the Central Government and they may be falling in categories of Commissions, Boards or other Authorities. These Tribunals, Commissions, Boards, Authorities provide independent adjudication of disputes and function through prescribed practice and procedure which may vary as per the nature of the function they perform.

Although the Income Tax-Appellate Tribunal was established even prior to independence, the tribunal was not officially part of the constitution until addition through the 42^nd amendment in 1976.

The Constitution (Forty-Second Amendment) Act, 1976 effective from 03.01.1977 added Part XIV A consisting of two articles particularly Article 323A and 323B. Where the former provision empowered Parliament to constitute administrative Tribunals (both at central and state level) for adjudication of matters related to recruitment and conditions of service of public servants and latter specified certain subjects (such as taxation and land reforms) for which Parliament or state legislatures may constitute tribunals by enacting a law.

The dual objective of establishment of the tribunal

1. To resolve the dispute in a more efficient manner than the courts
2. Having a mechanism that is well equipped and that attains/possess a degree of expertise in a particular field/domain which a court certainly do not

The First-ever modern-day tribunal was established in the form of the General Commissioners of Income Tax under the Income Tax Act 1799. The act had made an appeal provision u/s 64. Likewise, the First International tribunal was established by the League of Nations that founded on 10^th January 1920. The league led to the establishment of the Administrative Tribunal of the League of Nations on 26^th September 1927. However, when the league dissolve on 20^th April 1946 the tribunal went under the Internal Labour Organization (1919). It was later renamed as The International Labour Organization Administrative Tribunal” which has jurisdiction over Labour-related matters/disputes of 57 international organizations including WHO, WTO, WIPO, FAO, etc.

Few tribunals working at the international level

• The International Labour Organization Administrative Tribunal https://www.ilo.org/tribunal/lang--en/index.htm
• Having jurisdiction over the complaints from serving and former officials of the International Labour Office; Labour-related decisions of 57 international organisations
• The United Nations Administrative Tribunal https://untreaty.un.org/unat/main_page.htm
• Decides applications alleging non-observance of contracts of employment of staff members of the Secretariat of the UN
• The United Nations Disputes Tribunal https://www.un.org/en/internaljustice/undt/
• Entertains and decides an Application by a staff member for violation of their rights

PRESENT TRIBUNALS WORKING IN INDIA

It should be noted that the tribunal is administered by their respective parent ministries that are responsible for their day-to-day functioning.

Statistics of previous tribunals

• About 197 tribunals and agencies were set up by the State and Central Governments.
• 95 tribunals under 88 central legislations, of which 78 have been set up by the Central Government and 17 by State Governments.
• Between 1996 and July 2013, at least 690 Bills, including Constitutional Amendments and Appropriation bills, have been passed by Parliament, and 18 new tribunals have been set up by the central govt.

Below is the list of tribunals presently functioning in India:

List of tribunals as per central laws

List of some state tribunals

List of tribunals where professional other than Advocates such as CA, CS, CMA are allowed to appear/represent their client/practice

1. The Appellate Tribunal Forfeited Property for Chartered Accountant and Cost Management Accountant
2. The Appellate Tribunal for Electricity
3. The Income Tax Appellate Tribunal for Chartered Accountant
4. The Securities Appellate Tribunal
5. The Telecom Disputes Settlement Appellate Tribunal
6. The National Company Law Tribunal / National Company Law Appellate Tribunal
7. The Customs Excise and Service Tax Appellate Tribunal  
8. The Real Estate Regulatory Authority/ Real Estate Appellate Tribunal
9. The Goods and Services Tax Appellate Tribunal