Bar Council of Delhi, issues notice to Corporations for the reduction of use factor from 4 to 1 for levy of property tax in respect of officers of Advocates in Delhi/New Delhi and stated that the lawyer’s Offices should not be assessed for property tax as Commercial Property.
K.C. Mittal Chairperson of Bar Council of Delhi stated that the No specific Category has been provided for the tax and are charged on the basis of rates applicable for commercial properties as for:
i. Doctors Clinic- Use Factor 2;
ii. For Advocates Office- Use Factor 4,
Bar Council of Delhi further stated that “this is the Ultra Virus to the Constitution of India, in as much as both are discharging their professional duties and therefore the use factor should be 1. You are aware that all professionals form one class, but the legal profession has been treated as part of commercial activity, which is illegal, arbitrary, and contrary to the law.”
K.C Mittal in its letter stated that no commercial activity is carried on in a lawyer’s office and relied on judgments as of:
The Division Bench of the Bombay High Court in the case of Narendra Keshrichand Fuladi and another vs. the State of Maharashtra. held as under:-
“The activity of an advocate carrying a profession of law is radically distinguished from any other commercial activity. The role of an Advocate in Practicing and discharging his duties is participation in the administration of Justice which is a regal function of the state.
The case of Lait Bhasin v. Appellate Authority under the Payment of Gratuity Act, 1972 reported in 2010 (116) DRJ 41 held that office of an Advocate falls within the definition of the profession but is not a commercial establishment.
Further, they relied upon the decision of Apex Court in the case of Chairman, M.P. State Electricity Board, and others v. Shiv Narayan and Anr., wherein it has been categorically held that the legal profession is not a commercial activity.
Bar Council of Delhi, requested the legal profession should be categorically provided for purposes of Charge of Property Tax in use Factor1.
Read Letter @Latestlaws
https://drive.google.com/file/d/1oJgdT5KPHoMTdx3_Lb-5CacU9OnfAAbk/view?usp=sharing
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