Professional Ethics and Professional Accounting System

THE HISTORICAL EVOLUTION OF LEGAL PROFESSION IN INDIA. ARTICLE 19 (1) (G) The history of legal profession in India is therefore a history of struggle: for recognition, characterized by prestige, power and income. The professional standing of the advocates of our country evolved and grew till it finally manifested itself in the Advocates Act of 1961.” Lord Tennyson Legal history or the history of law is the study of how law has evolved and why it changed. Legal history is closely connected to the development of civilizations and is set in the wider context of social history. Among certain jurists and historians of legal process it has been seen as the recording of the evolution of laws and the technical explanation of how these laws have evolved with the view of better understanding the origins of various legal concepts, some consider it a branch of intellectual history. Twentieth century historians have viewed legal history in a more contextualized manner more in line with the thinking of social historians Article 19 (1) (g) of Constitution of India provides Right to practice any profession or to carry on any occupation, trade or business to all citizens subject to Art.19 (6) which enumerates the nature of restriction that can be imposed by the state upon the above right of the citizens.1Sub clause (g) of Article 19 (1) confers a general and vast right available to all persons to do any particular type of business of their choice. But this does not confer the right to do anything consider illegal in eyes of law or to hold a particular job or to occupy a particular post of the choice of any particular person.2 Further Art 19(1) (g) does not mean that conditions be created by the state or any statutory body to make any trade lucrative or to procure customers to the business/businesssman3. Moreover a citizen whose occupation of a place is unlawful cannot claim fundamental right to carry on business in such place since the fundamental rights cannot be availed in the justification of an unlawful act or in preventing a statutory authority from lawfully discharging its statutory functions.

ADVOCATES TOWARDS PUBLIC AND CLIENTS Advocates, in addition to being professionals, are also officers of the courts and play a vital role in the administration of justice. Accordingly, the set of rules that govern their professional conduct arise out of the duty that they owe the court, the client, their opponents and other advocates. Rules on the professional standards that an advocate needs to maintain are mentioned in Chapter II, Part VI of the Bar Council of India Rules. These rules have been placed there under section 49(1)(c) of the Advocates Act, 1961. 1. Act in a dignified manner During the presentation of his case and also while acting before a court, an advocate should act in a dignified manner. He should at all times conduct himself with self-respect. However, whenever there is proper ground for serious complaint against a judicial officer, the advocate has a right and duty to submit his grievance to proper authorities. 2. Respect the court An advocate should always show respect towards the court. An advocate has to bear in mind that the dignity and respect maintained towards judicial office is essential for the survival of a free community. 3. Not communicate in private An advocate should not communicate in private to a judge with regard to any matter pending before the judge or any other judge. An advocate should not influence the decision of a court in any matter using illegal or improper means such as coercion, bribe etc. 4. Refuse to act in an illegal manner towards the opposition An advocate should refuse to act in an illegal or improper manner towards the opposing counsel or the opposing parties. 5. Refuse to represent clients who insist on unfair means An advocate shall refuse to represent any client who insists on using unfair or improper means. An advocate shall excise his own judgment in such matters. 6. Appear in proper dress code An advocate should appear in court at all times only in the dress prescribed under the Bar Council of India Rules and his appearance should always be presentable. 7. Refuse to appear in front of relations An advocate should not enter appearance, act, plead or practice in any way before a judicial authority if the sole or any member of the bench is related to the advocate as father, grandfather, son, grandson, uncle, brother, nephew, first cousin, husband, wife, mother, daughter, sister, aunt, niece, father-in-law, mother-in-law, son-inlaw, brother-in-law daughter-in-law or sister-inlaw. 8. Not to wear bands or gowns in public places An advocate should not wear bands or gowns in public places other than in courts, except on such ceremonial occasions and at such places as the Bar Council of India or as the court may prescribe.

LEGAL ETHICS may be taken to mean the body of rules and practice which determine the professional conduct of members of bar. The very fi rst purpose and aim of legal ethics is to maintain the dignity and honour of the law profession .In India to maintain the honor of legal profession , the Advocate Act 1961 has been passed and established Bar Councils . Under section 49 (1) (c) of Advocates Act breach of Advocates duties codifi ed in regard to the Professional and other misconduct. So a lawyer should be clear in expressing his views and should understand that it is not enough for him alone to understand that his client is right but to prove it to the judge and to the others concerned with the case. A successful lawyer stands by his point and does not easily agree to statements made against his client. In handling the opponent’s tricky questions to make a lawyer disagree with his own client, a lawyer must be alert and tackle the situation smartly, thus having people think in his favor. A successful lawyer must have quick thinking to handle diffi cult situations in the court. Key Words Lawyer, Court, Justice, Morality, Ethics. 1.Introduction: Th e legal profession plays an important role in the Administration of justice. But it is a common proverb that to become a lawyer, the only quality one needs to possess is to know to lie. But when an innocent victim wants justice it is these lawyers who go out of their way to prove their point and get them justice. So at this point its not lying which makes the lawyer a winner but his ability to stand for the truth, understand case wholly, analyze every situation and being tactful enough to handle the opponent [1]. So what really makes a lawyer successful? Of course the necessary education qualifi cations required to become a lawyer is fi rst and foremost important. A lawyer should be clear in expressing his views and should understand that it is not enough for him alone to understand that his client is right but to prove it to the judge and to the others concerned with the case. A successful lawyer stands by his point and does not easily agree to statements made against his client. In handling the opponent’s tricky questions to make a lawyer disagree with his own client, a lawyer must be alert and tackle the situation smartly, thus having people think in his favor. A successful lawyer must have quick thinking to handle difficult situations in the court.

THE FUNCTIONS OF THE BAR COUNCIL OF INDIA The Bar Council of India is a statutory body created by Parliament to regulate and represent the Indian bar. We perform the regulatory function by prescribing standards of professional conduct and etiquette and by exercising disciplinary jurisdiction over the bar. We also sets standards for legal education and grants recognition to Universities whose degree in law will serve as qualification for enrolment as an advocate. In addition, we perform certain representative functions by protecting the rights, privileges and interests of advocates and through the creation of funds for providing financial assistance to organise welfare schemes for them. The Bar Council of India was established by Parliament under the Advocates Act, 1961. The following statutory functions under Section 7 cover the Bar Council’s regulatory and representative mandate for the legal profession and legal education in India: 1. To lay down standards of professional conduct and etiquette for advocates. 2. To lay down procedure to be followed by its disciplinary committee and the disciplinary committees of each State Bar Council. 3. To safeguard the rights, privileges and interests of advocates. 4. To promote and support law reform. 5. To deal with and dispose of any matter which may be referred to it by a State Bar Council. 6. To promote legal education and to lay down standards of legal education. This is done in consultation with the Universities in India imparting legal education and the State Bar Councils. 7. To recognise Universities whose degree in law shall be a qualification for enrolment as an advocate. The Bar Council of India visits and inspects Universities, or directs the State Bar Councils to visit and inspect Universities for this purpose. 8. To conduct seminars and talks on legal topics by eminent jurists and publish journals and papers of legal interest. 9. To organise legal aid

IMPORTANCE OF BAR & BENCH RELATIONSHIP In general, Bar refers to the lawyers and Bench refers to the members of the judiciary, i.e., Judges. It is the body of persons which operates the machinery through which justice is administered, composed mainly of the Judges and the Advocates who help them in discharging their difficult duties, has existed and functioned both in ancient and modern times. Bar & Bench relations in law refers to the cordial relationship between Advocates (Bar) and Judges (Bench). Bar and Bench plays an important role in the administration of justice. Bench administer the justice with the help of the Bar. The Judicial Process in today’s world includes that task of Social Engineering. Concepts of justice, however, have changed vastly in the course of time. And, as between different States in modern times too, Justice, as embodied in the law, has different contents and connotations. Such differences as we find between different States as regards the functions of the Bar and Bench are, mainly due to the somewhat differing basic concepts of justice found in the laws of different States. These concepts have been produced and molded by the operations of complex and interconnected, constantly acting and counter-acting, sets of factors in the course of our histories.

As the officers of the Court, lawyers are expected to assist the Bench in administering justice. They are expected to maintain respectful attitude, towards the Bench keeping in mind that, the dignity of judicial office is an essential for the survival of the society. Thus, mutual respect is necessary among the lawyers and judges to maintain the harmony between the Bar and Bench.

BRANCHES OF ACCOUNTING 1.Book-Keeping: Primary recording of the dayto-day transactions of any business unit and their subsequent posting into the Ledger Accounts are the functions of this part of accounting. As this part of the job of the Accountant is only keeping the proper records, it is therefore termed as Book-Keeping. 2.Accounting: To prepare the Trial Balance and thereby to check the arithmetical accuracy of the books and records, to prepare the Revenue statements of Profit or Loss Accounts, to prepare the statement of Affairs or Balance Sheets, or , in other words, to prepare the Final Accounts and also to make plans and programmes for smooth running of this part of Accounting procedures and to act accordingly are, in short, the functions of the Accountant. This of his work is generally termed as accounting. 3.Cost Accounting: In any manufacturing concern, it is necessary to keep the records of daily stocks in hand, their issues and receipts, payment of wages, calculated regarding overhead charges, fixing the sale-price of the products, to prepare the budget and thereby to help in cost control etc. These functions are the functions of the Cost Accountant. 4. Management Accounting: The present-day Management is very much dependent on the Accountant in all the levels of managerial activities. By furnishing regular reports regarding various necessary information required daily by the management, the Accountant very ably helps in their work. Cost Control, Quality Control, Budgetary Control, Planning etc.are therefore, the functions of the Management Accountant. 5. Decision Accounting: This means that part of the functions of the Accountant by which he prepares and presents necessary information to the Management for making decisions. This function is one which has developed a great during the recent years. Decision Accounting is thus, a part of the Managerial Accounting. 6.Household Accounting: With the development of the Socialistic Pattern of economy and the emergence of the Welfare States, the present-days Governments in all the countries in the World are becoming more and more interested in collecting taxes not only form the corporate bodies of form the employed persons but also from the self-employed men and professional personalities. 7. Government Accounting: Government Accounting is quite different from Commercial Accounting. This is because in Welfare States is present day World, any Government has to collect taxes, compute National Income, fix the Gross National Product Target, ascertain the Balance of Payments position etc.governments, therefore have their own system of Accounting which is called Government Accounting. 8. Auditing: Whether the Books of Accounting have been maintained correctly or not has to be proved.For this purpose, the Accounts are to be checked by some qualified persons from the Book of Prime entry up to the Final Accounts every year. This is also necessary for the benefit of the share-holders as well as for the Government which will collect taxes on the basis of the Published Accounts.

FUNCTIONS OF ACCOUNTING 1.Record Keeping: Accounting is to maintain systematic and chronological record of financial transactions and to post them subsequently to the various Ledger Accounts and finally to prepare the Final Accounts to find out the profit or loss of the business at the end of the Accounting Period. 2.Protecting of Properties: Accounting is to calculate the correct amount of Depreciation on Assets by choosing the appropriate Method applicable to any particular assets. any unauthorized dissipation of any asset will bring the business to the threshold of insolvency.Accounting is to design a desirable system to protect the properties and assets of the business from unauthorized and unwarranted use. 3.Communication of Results: Accounting is always to communicate the results of the recorded and transactions to the different parties who are interested in the particular business, i.e., properties, investors, creditors, employees, Govt.official and researchers etc. 4.Meeting Legal Requirements: Accounting is to devise and develop such a system of keeping record and reporting the results as will always meet and legal requirements to enable the proprietor or the authority to file various statements like Income-Tax Returns, Sales-Tax Returns etc.

B.Managerial Function: Accounting is to render such service to the management as to aid different levels of the managerial staff to carry out the operations of the business efficiently.Accounting is to present "information in such a way as to assist management in the creation of policy and in the day to day operation of an undertaking".M.E.Murphy, Managerial Accounting. Accounting is an advisory service function and is concerned with furnishing such information to the management as will facilitate efficient planning, operational control and coordination of future activities of the enterprise. Thus, Accounting is to "assist management in establishing a plan for reasonable economic objectives and in making of rational decisions"Haynes and Massic, Management Analysis So we see that Accounting helps in Budgetary Control, Cost Control, Material Control and Operational Control and also in minimizing wastage, losses and errors and frauds.DUTIES OF AN ADVOCATE. DUTIES TOWARDS STATE AND PUBLIC : Duty to maintain the integrity of the Nation. Duty to fight for individual liberty and socioeconomic justice. Duty to enshrine and uphold our Constitution. To protect law and fight against injustice. Public interest litigation. Help poor clients with less or no fee. Protect fundamental rights. Fight against corruption. DUTIES TOWARDS COURT : Duty to respect the court. Duty to attend the hearing. Duty to receive judgment. Duty to obey and respect the judge and the judgment of the court. Duty not to mislead the court. Duty not to malign the judge. Duty to assist the court. Duty to have good temper and protect the dignity of the court. DUTIES TOWARDS THE CLIENT : Duty to Know about his client. Obtain complete information about the case. Provide fair advice to solve the case. Loyal and faith full to his client. Duty not to represent conflicting interests of the client. Maintain confidentiality. Duty not to accept compensation or any other advantages from others. Duty to take fair fee. Duty to keep separate account for client’s money. Duty to return the brief of the client at the end of the case. DUTIES TOWARDS THE OPPONENT : Duty to give due respect opponent council. Being fair to opponent council and his clients. Duty not to interrupt in between the opponent argument. Duty not to mislead. Duty not to make negotiate with the opponent. Duty not to take away others client. DUTIES TOWARDS PROFESSION : To keep best tradition of the bar. Not to take profession in the spirit of competition or rivelry. Respect to the seniors. Kind to juniors Fallow seven lamps of advocacy. DUTIES TOWARDS SELF :

Maintain self dignity. Seven lamps of advocacy. Be best to the profession. No to other employment. BAR BEANCH RELATION BAR : Association of the advocates. Bench : Group of judges. Bar provides evidences, bench decides the cases. Advocate cannot influence the judges. Two wings of the court helps to maintain the role of administration of justice. Advocate should maintain respect and dignity towards judges. Judge should hear the argument of the advocate patiently and give judgment.

KNOWLEDGE OF ACCOUNTANCY IN LIGAL DISPUTES We have recently witnessed significant emphasis on improving investor confidence and public trust in financial reports. Reported financial scandals (e.g., Enron, WorldCom, Global Crossing, Qwest, Satyam, CWG, 3G, Parmalat) have eroded investor confidence and made forensic accounting an attractive career opportunity for accountants to combat fraud. Necessity is the mother of all inventions. Yes, it is the growing arena of business and surging number of white-collar crimes that have paved the way for the development of Forensic Accounting. According to AICPA, “Forensic Accounting is the application of accounting principles, theories and discipline to facts or hypothesis at issues in a legal dispute and encompasses every branch of accounting knowledge.” According to The Accountant’s Handbook on Fraud and Commercial Crime, “Forensic Accounting is the application of financial skills and an investigative mentality to unresolved issues, conducted within the context of the rules of evidence.” Forensic Accounting borrows knowledge from Accounting, Finance, Law, Computerisation, Ethics, Criminology, etc. Forensic accounting is defined in this study as the practice of rigorous data collection and analysis in the areas of litigation support consulting, expert witnessing, and fraud examination. Investigation plays a pivotal role in Forensic Accounting. It is the flavor of investigation that demarcate it from the conventional accounting practices. In wide sense, it can be identified as integrity of accounting, auditing and investigative skills to secure a particular result. Maurice E. Peloubet coined the term ‘Forensic Accounting’ in 1946. Kautilya was the first economist to articulate the need of forensic accountants. Centuries ago he inked his book, Arthashastra (ACCOUNTING of Material Wealth) containing 40 ways of embezzlement. He also stressed on checks, accounting and auditing. He also stated that detecting an appointed official’s dishonesty is as difficult as detecting the amount of water drunk by a swimming fish. Another noteworthy person in this context is Birbal, one of the famous Navaratnas of the Moghul Emperor Akbar, who used various tricks to investigate various crimes. Role of a Forensic Accountant Earlier, we were of the belief that detection and prevention of frauds or white-collar crimes is a part of conventional accounting function. As certain as death and taxes, accountants are sure to brush up against the law in the daily practice of their profession. “Every accountant needs a good working knowledge of the everyday legal matters that affect their clients financially,” says CPE Link instructor, Paul Jorgensen, founder of a Washington, DC law firm specializing in intellectual property and contract law. “A basic knowledge of the legal concepts involving contracts, intellectual property law, and the Internet makes you a more valuable financial professional. It helps you know when to enlist a lawyer and to recognize bad or wasteful lawyering,” says Jorgensen. Advertisement When he teaches accountants about basics of law, Jorgensen likes to start with contracts. Non-lawyers often think that contracts have to sound legal and the more legal-sounding the better. Nothing could be further from the truth, says Jorgensen. There’s a lot of bad legal writing out there and bad writing should send up red warning flags.

A BALANCE SHEET is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by shareholders. The balance sheet adheres to the following formula: Assets = Liabilities + Shareholders' Equity

PUNISHMENT FOR PROFESSIONAL MISCONDUCT- MEANING The misconduct has been defined in Black’s Dictionary as transgression of some established and definite rule of action, a forbidden act, a dereliction of duty, unlawful behaviour, improper or wrong behaviour. Its synonyms are misdemeanour, impropriety, mismanagement, offence but not negligence or carelessness.

LEGAL AID Article 39A of the Constitution of India provides for free legal aid to the poor and weaker sections of the society and ensures justice for all. Article 14 and 22(1) of the constitution also make it obligatory for the State to ensure equality before law and a legal system which promotes justice on the basis of equal opportunity to all, In 1987, the Legal Services Authorities Act was enacted by the Parliament which came into force on 9th November, 1995 with an object to establish a nationwide uniform network for providing free and competent legal services to the weaker sections of the society on the basis of equal opportunity. The National Legal Services Authority (NALSA) has been constituted under the Legal Services Authorities Act, 1987 to monitor and evaluate implementation of legal services available under the Act.

In the case Noratanmal Chaurasia v. M.R. Murli the Supreme court has held that misconduct has not been defined in the Advocates Act, 1966 but misconduct envisages breach of discipline, although it would not be possible to lay down exhaustively as to what would constitute misconduct and indiscipline which, however, is wide enough to include wrongful omission or commission, whether done or omitted to be done intentionally or unintentionally.

STANDARD COSTING is the practice of substituting an expected cost for an actual cost in the accounting records, and then periodically recording variances showing the difference between the expected and actual costs. This approach represents a simplified alternative to cost layering systems, such as the FIFO and LIFO methods, where large amounts of historical cost information must be maintained for items held in stock.

In re Tulsidas Amanmal Karim it has been held that any conduct which in any way renders a person unfit for exercise of his profession or is likely to tamper or embarrass the administration of justice by the High Court or any other court subordinate thereto may be taken as misconduct. In the matter of an advocate , if the conduct of an advocate is such as to make him unworthy to remain a member of the honourable legal profession and unfit to be entrusted with the responsible duties that an advocate is called upon to perform, he will be guilty of misconduct and may be punished therefore. Thus in this case following two tests have been laid down:a) The conduct of the advocate is such that he must be regarded as unworthy to remain a member of the honourable profession. b) The conduct of the advocate is such that he must be regarded as unfit to be entrusted with the responsible duties that an advocate is called upon to perform. These two tests have been interpreted as disjunctive and therefore the fulfilment of any one of the said conditions would be sufficient to treat the conduct as misconduct. Some important cases relating to Professional Misconduct Purchase of the property in dispute of the client Case: P.D. Gupta v. Ram Murti and Anr. Facts: One Srikishan Dass died leaving behind extensive immovable properties. Claims to the said properties were made by one Vidyawati claiming to be the sister of the deceased , one Ram Murti and two others who claimed themselves to be the heir of the deceased.

“The Seven Lamps of Advocacy” called these important characteristics of advocacy as “seven lamps of advocacy” and listed them as honesty, courage, industry, wit, eloquence, judgment and fellowship. 1) Honesty Honesty means the quality of straightforwardness; freedom from deceit, cheating or stealing and not telling lies. The best advocates of all generations have been devotees of honesty. Example for honest character is Abraham Lincoln, who founded his fame and success on what some called ‘preserve honesty’. The nobleness of legal profession lies in honesty itself. An advocate should not do illegal practices.. Honesty, 2) Courage Courage is the quality that enables a person to control fear in the face of danger, pain, misfortune, etc.; an advocate must possess courage. He should face the pressures from outside with courage. Sometimes he has to fight against State. He should not fear about the executive and politicians. He must perform his duty to safeguard the interests of his client. 3) Industry Advocacy is needed a life of industry. An advocate must study his brief in the same way that an actor studies his part. Success in advocacy is not arrived at by intuition but through industry. Industry is the quality of being hard-working; being always employed usefully. Lord Eldon Says, “An advocate must live like a hermit and work like a horse”. Advocacy is an intellectual profession. Intelligence and knowledge will be sharpened with hard-work and strenuous efforts. 4) Wit Wit means clever and humorous expression of ideas; liveliness of spirit. Wit flows from intelligence; understanding and quickness of mind. Wit lessens the work load of an advocate. It relaxes his mental strain. Often the wit of an advocate will turn a Judge from an unwise course, where Judgment, or rhetoric would certainly fail. The lamp of wit is needed to lighten the darkness of advocacy. 5) Eloquence The success of an advocate depends upon his eloquence. Eloquence means fluent speaking and skilful use of language to persuade or to appeal to the feelings of others. Fluent speaking impresses the listener. As advocate must be fluent, skilful in using appropriate words to impress the Court. Eloquence attracts the attention of the listener. Eloquence is related to the art of oratory. ‘Eloquence of manner is real eloquence’ and there is a physical as well as psychological side to advocacy. 6) Judgment Judgment is an intellectual capacity, ‘the inspiration which enables a man to translate good sense into right action’. In judgment one has to estimate, consider and form an opinion about the issues with good sense and ability. An advocate could be in a position to judge the merits and demerits of the case on hearing the brief and seeing the document. 7) Fellowship Fellowship means the membership in friendly association or companionship. Fellowship is exactly like great public schools, the boys of which have grown older, and have exchanged boyish for manly objects. Though the advocates are opponent parties before the bench but not enemies with each other. Their conflict ends as they come out of the door steps of the Court. Daniel Webster says, “Lawyers on opposite sides of a case are like the two parts of shears, they cut what comes between them, but not each other”.

RIGHT OF LAWER TO STRIKE The Supreme Court of India, rather the entire judiciary is probably the strongest in the world and it has an impressive index of delivering verdicts that display a rare jurisprudential vision irrespective of the fact whether such pronouncements have mass appeal or not. This is the uniqueness of the Indian judicial system. When the executive, bureaucracy or other organs go astray, the Court comes to the rescue to inculcate a sense of responsiveness in those erring ones. Some of the judgments of the Supreme Court are sufficiently focussed and imaginative in this regard to meet the felt need of the society. In this sequence the judiciary has recently metamorphosed the entire chemistry of the concept of strike. The Supreme Court in Communist Party of India (M) v. Bharat Kumar1 deprecated the call for enforcing a bandh affirming the ratio decidendi of the Kerala High Court in Bharat Kumar K. Palicha v. State of Kerala2 which held that calling for and holding "bandh" violated the fundamental rights of the citizen and the court could step in to protect such rights. Then again the Kerala High Court in Kerala Vyapari Vavasayi Ekopana Samithi v. State of Kerala3 held that the mere calling of a hartal or advocating it as understood in the strict sense, cannot be held to be objectionable. But the moment it comes out of the concept of hartal, strictly so-called and seeks to impinge on the rights of others, it ceases to be a hartal in the real sense of the term and actually becomes a violent demonstration affecting the rights of others. Then the Supreme Court in T.K. Rangarajan v. Govt. of T.N.4 held that there exists no fundamental, statutory, equitable and moral right to resort to strike. Then, again the Full Bench of the Kerala High Court in George Kurian v. State of Kerala5 categorically held that: LLN p. 274, para 13(5) "13. (5) Those who call for hartals or strikes by whatever reason should make it clear in their call that nobody will be compelled to participate in the hartals or strikes, that traffic will not be obstructed and those who are willing can go for work and that fundamental rights of others to move about will not be affected. They should also instruct their supporters to see that no coercion or force is used for compelling others to participate in the strike or hartal;"

ADVOCATE TOWARDS FELLOW ATTORNEY An advocate is duty bound to the client, not to disclose the communications between himself and his client to any third party, without the express consent of the client. The advocate also has a duty to make a full and frank prior disclosure to the client, regarding the advocates interest or stake in any matter for which the client wants to engage him. An advocate should not misuse or take advantage of the confidence reposed in him by his client. Breach of any of the above standards makes a lawyer liable for disciplinary action. A formal complaint can be made to the State Bar Council or Bar Council of India.

Lawyers licensed by the Law Society of Upper Canada are subject to its Rules of Professional Conduct.9 These Rules serve as touchstone for our discussion. The Rules themselves are mandatory, while the accompanying commentaries are explanatory and/or advisory.10 The Rules “impose limitations on the competitive conduct of lawyers in an adversary system.”11 They have been “designed to temper the extravagances of lawyers whose behaviour is reminiscent of the [adversary] system’s origin of trial by combat”.12 One element of that limitation and tempering is a lawyer’s duty to opposing counsel. The attorney general is the Indian government’s chief legal advisor and its primary lawyer in the Supreme Court. He is appointed by the President of India under Article 76(1) of the Constitution and holds office during the pleasure of the President. It is stipulated that he must be a person qualified to be appointed as a judge of the Supreme Court. The attorney general can accept briefs but cannot appear against the Government. He cannot defend an accused in criminal proceedings or accept the directorship of a company without the permission of the government. There’s no administrative restriction on an attorney general from accepting a non-government brief, but he has to seek prior permission of the Union Law Ministry to defend a commercial client. “There is nothing wrong if the AG accepts a private brief,” a noted veteran constitutional lawyer said on condition of anonymity. “There is no restriction on him.” But it’s expected that he would not appear for lucrative private clients frequently.

A SOLICITOR is a legal practitioner who traditionally deals with most of the legal matters in some jurisdictions. A person must have legally-defined qualifications, which vary from one jurisdiction to another, to be described as a solicitor and enabled to practise there as such. For example, in England and Wales a solicitor is admitted to practise under the provisions of the Solicitors Act 1974. With some exceptions, practising solicitors must possess a practising certificate. There are many more solicitors than barristers in England; they undertake the general aspects of giving legal advice and conducting legal proceedings Right To Free Legal Aid Legal Aid which means giving free legal services to the poor and needy who are unable to afford the services of an advocate for the conduct of a case or a legal proceeding in any court, tribunal or before an Judicial authority. The preamble of the Indian constitution basically aims to secure to the people of India justice – socio economic and political. His Lordship Justice P.N. Bhagwati aptly stated that legal aid means providing an arrangement in the society which makes the machinery of administration of Justice easily accessible and in reach of those who have to resort to it for enforcement of rights given to them by law. Article 38(1) avows that the State shall promote the welfare of the people by securing and protecting the social order including justice. Article 21 clearly says that every person has an equal right to life and liberty except according to the procedure established by the law. The Story of MY EXPERIMENTS WITH TRUTH is the autobiography of Mohandas K. Gandhi, covering his life from early childhood through to 1921. It was written in weekly instalments and published in his journal Navjivan from 1925 to 1929. Its English translation also appeared in installments in his other journal Young India.[1] It was initiated at the insistence of Swami Anand and other close co-workers of Gandhi, who encouraged him to explain the background of his public campaigns. In 1999, the book was designated as one of the "100 Best Spiritual

Books of the 20th Century" by a committee of global spiritual and religious authorities

BAR & BENCH RELATIONS in law refers to the cordial relationship between Advocates (Bar) and Judges (Bench). Bar and Bench plays an important role in the administration of justice. Bench administer the justice with the help of the THE BAR ASSOCIATION OF INDIA is a voluntary organisation of lawyers which was established in April 1960 shortly before the enactment of the Indian Advocates Act, 1961, which fused the legal profession in India and introduced a common roll of Advocates in each State. The inauguration of the Association by the President of India, Dr. Rajendra Prasad, in Vigyan Bhavan, New Delhi, took place in the presence of Prime Minister Jawaharlal Nehru, the Chief Justice of India and many stalwarts of the profession whose names are held in high esteem today in the profession throughout the country. Shri M.C. Setalvad, the first AttorneyGeneral of India was also the first President of the Association who, together with the illustrious, Dr. K.M. Munshi and Mr. C.K. Daphtary and others framed the constitution of the Association.

FIVE ELEMENTS OF SUCCESSFUL ADVOCACY 1. ATTITUDE AND EMOTIONS  Don’t yell. Drop your voice when you feel anger.  If the other party seems to be acting in good faith, respond in-kind.  Focus on how to get your partner(s) to do what you think they need to do.  Never threaten anything you are not fully prepared to carry out successfully.  Imagine yourself as the advocate for someone else’s child. 2. FLEXIBILITY Keep an open mind Locking down invites resistance. Dialogue invites creativity. “Model” what partnership looks like. You can set a time limit on trying new ideas and then review for success.

Ask the student what he or she thinks may work. 3. DETERMINATION  Flexibility in HOW a problem gets solved is not the same as WHETHER it gets solved.  Not everything is worth going to war on.  Ask: is this my issue or my child’s? 4. CREATING A PAPER TRAIL  Even if you remember what people said, you need to be able to PROVE it.  Maintain records, letters, correspondence, and notes written at the time events  occurred that show what transpired.  Get organized. Create a workable filing system—one you can keep up.  Best Practice: You may never need it, but paper provides evidence if needed.  Document (IN WRITING): important things that happened, requests to the district,  your responses and district responses phone calls and replies.  Send a positive, reasonable, factual written note summarizing phone calls and that  creates a record of what transpired.  Demonstrate: 1) appreciation 2) reason for call 3) disability-related 4) a history of  problem 5. KNOWLEDGE  Help educators understand your child’s disability.  Keep it SHORT. Keep it SIMPLE.  Create an outline that includes symptoms and the strategies that work.  Include your expert to help you.  ASK: what will we do to support the team’s understanding so that my child's needs are  met?  Learn about rights and responsibilities in the law: Study. Attend workshops. Use  good books.  Call your local Parent Training and Information Center for assistance and resources.  A directory of parent centers nationwide is available at: