No Acts & Articles mentioned in this case
A
B
c
U.P. SALES TAX ASSN.
v.
TAXATION BAR ASSOCIATION AND ORS.
SEPTEMBER 1, 1995
[K. RAMASWAMY AND B.L. HANSARIA, JJ.]
Uttar Pradesh Sales Tax Act, 1948-Section 9-Appellate Authmity
Exclusive Jwisdiction to deal with assessment, levy and Collection of Sales
Tax under the
Act-High Cowt cannot prohibit such an authority from dis
charging his statutmy duties-Withdrawal and transfer of functions from the
authority
to another jurisdiction by the High Cowt not justified.
Constitution
of India, 1950: A1ticle 226 writ petition
prefen·ed by dis
pleased members
of the Bar-High Cowt allowed petition prohibited the
appellate authority from discharging his
functions and transfe17'ed the same
D to another Jwisdiction-High Cowt cannot exercise this powe1~As se1ious
repurcussions would ensue to the functioning of the sub-Ordinate judicia1y
and statutmy ftmctionaries.
Legal profession-Ethics-Right
to go on
st1ike-Boycott of Cowts by
E lawyers-Deprecation of-Such act would deter judicial officers and
authmities from discharging their duties without fear, favour or ill-Will.
Under section 9 of the Uttar Pradesh Sales Tax Act, 1948. The
appellate authority, discharges quasi-judicial functions relating to assess
ment, levy and collection of taxes. Such a statutory authority was con-
F fronted by lawyers belonging to the respondent Taxation Bar Association
and accused of graft. Subsequently the respondent Association threatened
to go on strike to pressurize removal
and transfer of this authority.
On
receipt of a resolution to this effect passed by the respondent Association,
the District Magistrate directed the authority to proceed on leave on the
G condition that the lawyers withdraw the strike. The strike continued even
after the authority resumed work under instructions from his superior
officers. When the Government did not accede to the demands of the
lawyers despite the strike, the
Bar Association filed a writ petition in the
High Court praying
Inter-alia for mandamus restraining the authority
from discharging his functions under section 9 of the Act of 1948
and for
H the transfer of pending cases to another authority.
228
U.P. SALE TAX ASSN. v. TAXATION BAR ASSN. 229
The High Court allowed the petition.
Aggrieved
by this order the
U.P: Sales Tax Service Association
preferred
an appeal to this Court.
Allowing the appeal, this Court,
HELD :
1.1. The
'High Court does not have the power to issue a writ
or order of prohibition, injuncting a statutory authority from discharging
its statutory functions
or transfering these functions to another
jurisdic·
tion. Exercise of such power by the High Court generates a rippling effect
on subordinate judiciary
and another statutory functionaries. [242-D-E]
S. Govinda Menon v. Union of India and Anr., AIR (1976) SC 1274
and Dwarka Nath v. Income Tax Officer, Special Circle, D. Ward Kanpur and·
Another, AIR (1966) SC 81, Distinguished.
A
B
c
1.2 If the rule of law is to have any meaning and content, the D
authority of the court or statutory authority and the confidence of the
public in them should not
be allowed to be shaken, diluted or undermined.
Any scurrilous, offensive, intimidatory or malicious attack on the judicial
officer/authority beyond condonable limits, amounts to scandalising the
Courtffribunal amenable to conviction for its contempt
and liable to libel
or defamation and damages personally or group libel. [234-F; 235-B] E
Brahma
Prakash Shamia and Ors. v. The State of Uttar Pradesh, AIR
(1954) SC 10; Tarini Mohan and Ors. v. Pleaders, AIR (1923) Calcutta 212
and In the matter of a Pleader, AIR (1924) Rangoon 320, referred to.
1.3.
It has been a frequent spectacle in the recent past to witness F
that advocates strike .work at the slightest provocation overlooking the
harm caused to the judicial system in general and the litigant public in
particular. [236-F]
Federal Trade Commission v. Superior Cowt T1ial Lawyers
Associa-·
tion, et al, 493 US 411; 107 L Ed 2d 851 (1989); Cowt of its own motion v. G
Mr. B.D. Kaushik & Ors., (1991) 4 Delhi Lawyer 316; Common cause v.
Union of India, (1995) 1 SCALE 6; Shri KK Venugopal, The legal prof es
sionals at the tum of the Centu1y" (1989) 1 NLSJ 121; Shri P.P. Rao "strike
by professionals" Indian Advocate, Vol. XXIII, 1991 (Part-I); Shri H.N.
Seerwa~ ''Lawyers strike and the Duty of the Supreme Court." Indian Advo- H
230 SUPREME COURT REPORTS [1995) SUPP. 3 S.C.R.
A cate, Vol. XXIII 1991 (Part-I) and Shli F.S. Naliman, "Boycott a lawyers
weapon. "Indian Advocate,
Vol. XVIII, 1978 Vol. 1.& 2., referred to.
2. The High Court has the power to issue a writ of prohibition to
prevent a
Court or Tribunal from proceeding further when the inferior
Court or Tribunal (a) proceeds to act without or in excess of jurisdiction
B ; (b) proceeds to act in violation of the rules of natural justice; (c) proceeds
to
act under a law which is itself ultra vires or unconstitutional; or (d)
proceeds to
act in contravention of the fundamental rights. None of these
situations indisputably arises in this case.
Section 9 of the Act is a
complete code in itself for conferment of jurisdiction on the appellate
C authority, the procedure for dispensation and the power to pass orders
thereon. The appellate authority was acting in furtherance thereof. The
High
Court does not have the power to issue orders restraining the
authority from exercising these statutory powers
and further to deprive
that authority from exercising those powers by transfering the same to
another ,jurisdiction. (241-E-G]
D
E
F
[The Court observed that it was not benefitting the dignity of the
profession
that an advocate instead of arming himself with an armory of
precedents, got armed with a licensed revolver.] (242-G]
CIVIL
APPELLATE JURISDICTION: Civil Appeal No. 7872 of
1995.
From the Judgment and Order dated 14.10.93 of the Allahabad High
Court in W.P. No. Nil of 1993.
Dipankar Gupta, Solicitor General, Uma Nath Singh for the Appel-
lant.
S.K. Bagga, D.V. Sehgal, Ms. S. Bagga,
Seeraj Bagga, Ms. Tanuj
Bagga and R.B. Misra, fot the Respondents.
G The Judgment of the Court was delivered by
RAMASWAMY, J. Leave granted.
This Appeal
by special leave arises from the order dated 14th
October, 1993 of the Allahabad High Court made Writ Petition No. Nil of
H 1993 titled The Taxation Bar Association, Agra through its General Secretary
U.P. SALE TAX ASSN. v. TAXATION BAR ASSN. [K. RAMASWAMY, J.) 231
& Anr. v. Tiie State of U.P. through the Secretmy, Institutional Finance & A
Ors. Pursuant to our direction under Article 139A (1) of the Constitution
withdrawing the said writ petition
to this Court, we dispose of the same
ourselves.
The crucial question before
us is whether the High Court could issue
a writ or direction prohibiting a statutory authority,
viz., the Appellate
Authority under Section 9 of the
Uttar Pradesh Sales Tax Act, 1948 (for
short, "the Act") from discharging the quasi judicial functions; direction
to
the State Government to withdraw all powers from it and transferring the
pending cases before the officer to any other authority? Whether advocates
would be justified to
go on strike as a pressure group in that behalf?
The impugned order
is the same, as prayed for in the main writ
petition, which reads
as under :
"Until further orders of this Court, the respondent no.3 Satti
B
c
Din is restrained from discharging his function as Deputy Com- D
missioner (Appeals) Sales Tax, Agra under Section 9 of the U.P.
Sales tax Act. However, it will be open to the Commissioner, Sales
Tax U.P. to transfer the cases pending before respondent no. 3 to
some other Court".
The facts not
in controversy are that on 2nd September, 1993,
pursuant to a resolution passed by the Taxation Bar Association, Agra, one
Ramesh Chander Gupta. Advocate and
President of that Association along
with two others met respondent
No. 3, Satti Din, the appellate authority in
E
F.
his chamber and accused him of "demanding illegal gratification in the
discharge of
his duties as appellate authority and that dissatisfaction was
widely prevelant among the advocates and litigants". Allegations and
counter-allegations of hurling abuses against each other have been made
resulting in wide spread violence. It would appear from the record that the
members of the appellant-Association, the staff of the
Office of the Deputy
Commissioner and other staff of the Government officers
in Agra and some G
general public on the one hand and advocates on the other hand alleged
to have been involved
in violence. Crimes have been registered against each
other, with which
we are not concerned and it would be inappropriate and
in expedient to mention them here
in detail. Law will take its own course.
Suffice
it to state that the 1st respondent appears to have made a repre
sentation to the District Magistrate Agra,
who thereon asked Satti Din to H
232 SUPREME COURT REPORTS (1995] SUPP. 3 S.C.R.
A go on leave on the condition that advocates would withdraw the strike.
B
c
Though Satti Din had initially gone on leave, the advocates continued
strike. On his superior officer's instructions, Satti Din had rejoined duty as
appellate authority. On registration of the crime case against the advocates,
it would appear that
on September 6, 1993, an emergency meeting of
Associations of Agra and Firozabad
was held and it was resolved to
boycot~
all the courts and observe total strike on September 7, 1993; and in a joint
meeting of all the Associations a resolution
was passed resolving immedi
ate enquiry into the charges of corruption against, and for the transfer
of,
respondent No. 3. They further resolved to continue to boycott courts and
go on indefinite strike called by Taxation Bar Associations. The advocates
made representation to the Governor on 4th September,
1993 and further
representations to all concerned.
It
would appear that they had also
approached the Advocate General to initiate contempt proceedings against
the 3rd respondent and the Advocate General also appears to have issued
show cause notice to the 3rd respondent under Section
15 of the Contempt
D of Courts Act. We are not concerned with the legality or appropriateness
of any of the said proceedings. Suffice it to state that when the indefinite
strike evoked
no response, the 1st respondent filed the writ petition for a
mandamus for the aforestated reliefs.
To satisfy whether there
is some substance in the allegations of
E corruption imputed to the officer, we issued notice to the Government to
produce his confidential service records and also directed the Secretary to
the Government to
file an affidavit, pursuant to which the Secretary has
filed an affidavit and has also produced confidential service records of the
3rd respondent. We find no adverse remarks, much less
any allegation of
F corruption made against the 3rd respondent at any time. The Secretary has
certified that the officer
is competent and honest, but an average officer.
It would appear from the record that the allegation of demand of illegal
gratification
was mentioned for the first time by Ramesh Chander Gupta
on 2nd September,
1993. To support the imputations, he filed a copy of
the decision dated 28th July,
1993 rendered by the 3rd respondent in the
G matter of Mis.
As/wk Auto Sales, Nunihai, Agra v. Asstt. Commissioner
(Assessment).
The allegation of Ramesh Chander Gupta is that the
3rd° respondent
was demanding in every case 25 per cent of the assessable tax as illegal
H gratification and he was dismissing the appeals in which illegal gratification
...
U.P.SALETAXASSN.v. TAXATIONBARASSN.[K. RAMASWAMY,J.] 233
was not paid. It is not his case that he paid the alleged demanded amount.
In the above said appeals, the assessee filed
his return for the year 1989-90
and the admitted liability
was of Rs. 16,38,121,38. The turnover was about
10 crores. The disputed tax amount was Rs. 93,07,457.02. The 3rd respon
dent allowed the appeal and reduced the tax liability from Rs. 93,07,457.02
and assessed the tax for Rs. 70,21,943.70. Except the allegation on this
occasion, and repetition thereafter
by the other advocates, no allegation of
corruption
was imputed to the 3rd respondent at any point of time earlier
to 2nd September,
1993. It appears from the affidavit filed by one of the
advocates before the
Sales Tax Commissioner that the 3rd respondent
dismissed his appeals for default.
We searched for the reasons for the trouble. In the face of the
Government's undisputed record of integrity of the officer and in the
A
B
c
absence of any allegation of corruption prior to 2nd September, 1993 and
.
1
in the face of dismissal of the appeals for default, it would appear that the /
3rd respondent
was not easily conceding to the prayer for adjournment but D
was disposing of the matters on merits. Thus, he appears to have irked or
incurred the displeasure of the advocates, who, it may be, invented the
imputation to avoid inconvenient officer. The consequential strike was
carried out by the advocates but to no success. When it
was proved to be
ineffective, they tapped judicial process under Article 226 of the Constitu-
tion on
October 13, 1993 and the High Court at the admission stage issued E
the interim direction practically allowing the Writ Petition on October 14,
1993.
From these facts the question that emerges is whether the High
Court, at the instance of the advocates and the Bar, could prohibit the p
quasi-judicial statutory authority from discharging the statutory duties and
whether
was justified in directing the Government to withdraw the func
tions from him and transfer the same to some other jurisdiction
?
Judicial review is the basic structure of our Constitution which
entrusts that power to the Judiciary. Judiciary
is the sentinel on the qui vive
to protect the liberty and rights of the citizens, apart from keeping the
other organs of the
State exercising that process within the confines of the
Constitution and the
laws. Articles 323A and 323B empower the
Parlia
ment and the appropriate legislature to make law to constitute Tribunals
G
to adjudicate the disputes, complaints or offences with respect to all or any H
A
B
c
234
SUPREME COURT REPORTS [1995) SUPP. 3 S.C.R.
of the matters specified therein. Sub-clause 2(a) of Article 323B provides
for constitution of the Tribunal "for
levy, assessment, collection and enfor
cement of any
tax". A glance at the provisions in Section 9 of the Act shows
that any dealer or other person aggrieved by an order of the assessing
authority, other than those passed under excluded sections,
is provided
with a right of appeal to the appellate authority. It also regulates the
procedure for disposal
of the appeal and in some cases the orders attain
finality and in ·some cases the orders are appealable to the Sales Tax
Tribunal. The appellate authority has power, after giving opportunity of
hearing, to confirm or annual
or modify the order of the assessing officer,
and to reduce or enhance the amount of assessment or penalty arising from
the orders of the assessing authority. It is also empowered to set aside the
order and to direct re-assessment or to pass fresh order after specified
enquiry or to direct fresh enquiry and to submit a report within the
specified time. Section 9 of
CPC envisages to exclude taking cognizance of
civil dispute by express provisions or by necessary implication. It would
D thus be clear that as regards assessment, levy and collection of sales tax or
penalty under the Act, though the dispute in relation thereto is a cognizable
civil dispute by a civil court
of competent jurisdiction, the statute by
necessary implication takes out the disputes covered by the Act from the
jurisdiction
of the civil court and gives exclusive jurisdiction to the appel-
E
late authority and a further revision to the Tribunal with ultimate power of
judicial review by the High Court under Article
226 of the Constitution.
It
is fundamental that if rule of law is to have any meaning and
content, the authority of the court or a statutory authority and the con
fidence of the public in them should not be allowed to
be shaken, diluted
F or undermined. The courts of justice and all tribunals exercising judicial
functions
from the highest to the lowest are by their constitution entrusted
with ·functions directly connected with the administration
of justice. It is
that expectation and confidence of all those, who have or likely to have
business in that court or tribunal, which should be maintained so that the
court/tribunal perform all their functions on a higher level of rectitude
G without fear or favour, affection or ill-will. Casting defamatory expressions
upon the character, ability or integrity of the judge/judicial officer/authority
undermines the dignity of the court/authority and it would tend to create
distrust in the popular mind and impedes confidence of the people in the
courts/tribunals which
is of prime importance to the litigants in the protec-
H tion of their rights and liberties. The protection to the judges/judicial
U.P. SALE TAX ASSN. v. TAXATION BAR ASSN. [K. RAMASWAMY, J.] 235
officer/authority is not personal but accorded to protect the institution of A
the judiciary from undermining the public confidence in the efficacy of
judicial process. The protection, therefore,
is for fearless curial process.
Any scurrilous, offensive, intimidatory or malicious attack on the judicial
officer/authority beyond condonable limits, amounts to scandalising the
court/tribunal amenable to not only conviction for its contempt but also
liable to libel for defamation and damages personally or group libel.
Maintenance
of dignity of the court/judicial officer or quasi-judicial
authority
is, therefore, one of the cardinal principles of rule of law em
bedded in judicial review. Any uncalled for statement or allegation against
the judicial officer/statutory authorities, casting aspersions of court's in
tegrity or corruption would justify initiation of appropriate action for
scandalising the court or tribunal
or vindiction of authority or majesty of
the court/tribunal. The accusation of the judicial officer or authority or
arbitrary and corrupt conduct undermines their authority and rudely
shakes them and public confidence
in proper dispensation of justice. It is
B
c
of necessity to protect dignity or authority of the judicial officer to maintain D
the stream of justice pure and unobstructed. The Judicial Officer/authority
needs protection personally. There fore, making wild allegations of corrup
tion against the presiding officer amounts to scandalising the
court/statutory authority. Imputation of motives of corruption to the judi-
cial officer/authority by any person or group
of persons is a serious inroad
into the efficacy of judicial process and a threat to judicial independence
and needs to
be dealt with strong arm of the law.
E
In
Brahma Prakash Shanna & Ors. v. The State of Uttar Pradesh, AIR
(1954) SC 10) a Constitution Bench of this Court held that a resolution
passed
by the Bar Association expressing want of confidence in the judicial F
officers amounts to scandalising the court to undermine its authority and
thereby committed contempt of the court.
In
Taiini Mohan & Ors. v. Pleaders, AIR 1923 Calcutta 212, the facts
were that pursuant to the resolution passed by the Bar Association to
boycott thP. subordinate court as a protest against courts for alleged ill-G
treatment of pleaders, the petitioner-pleaders refused to appear in the
court. Action was drawn up under Section 14 of the Legal Practitioners
Act against several pleaders for their failure to appear
in the court in
matters which were entrusted to them by their clients. The Full Bench of
the High Court held that pleaders deliberately abstained from attending
H
236 SUPREME COURT REPORTS [1995] SUPP. 3 S.C.R.
A the court and took part in a concerted movement to boycott the court - a
course of conduct held not justified. The pleaders has duties and obliga
tions to their clients
in respect of suits and matters entrusted to them which
·
were pending in the that court. They had duty and obligation to co-operate
with the court in the orderly administration of justice.
By the
cours'e which
B
c
they had adopted, the pleaders violated and neglected those duties and
obligations
in both those respects. If the pleaders thought they had a just
cause of complaint, they had
two courses open to them-to make a repre
sentation to the District Judge or to the High Court. Thus boycotting the
court
was
held to be highhanded and unjustified and further action was
dropped with the hope that those observations would be sufficient to
prevent any further recurrence of conduct of a similar nature with the
warning that if the conduct was repeated the consequences might be of
serious nature.
This ratio was followed In the matter of a pleader AIR (1924) Ran-
D goon 320 wherein also in pursuance of the resolution of the local Bar
Association to boycott the court, a pleader refrained from appearing in the
court without obtaining his client's consent and left his client undefended
as a result of which his client was detained in jail for about a month mor.e.
The Division Bench
held that the pleader was guilty of unprofessional
conduct and the subsequent consent given
by the client did not affect his
E liability.
It has been a frequent spectacle in the recent past to witness that
advocates strike work and boycott the courts at the slightest provocation
overlooking the harm caused to the judicial system
in general and the
F litigant public in particular and to themselves in the estimate of the general
public. An advocate
is an officer of the court and enjoys a special status
in the society. The workers
in furtherance of collective bargaining organise
strike as
per the provisions of the Industrial Disputes Act as a last resort
to compel the management to concede their legitimate demands.
G
It is not necessary to go into the question whether the advocates, like
workmen, have any right at all
to go on strike or boycott court. In Federal
Trade Commission
v.
Supe1ior Cowt Tlial Lawyen Association et al. 493 US
411 : 107 L Ed 2d 851 (1989) the Attorneys who regularly accepted court
appointments to represent indigent defendants in minor felony and mis-
H demeanor case before the District of Columbia Superior Court sought an
U.P.SALETAXASSN. v. TAXATIONBARASSN. [K. RAMASWAMYJ.) 237
increase in the statutorily fixed fees they were paid for the work they had A
done. When their lobbying efforts to get increase in the fees failed, all the
attorneys,
as a group, agreed among themselves that they would not
accept
any new cases after a certain date, if the District of Columbia had not
passed legislation providing for an increase
in their fees. The trial lawyers'
association to which the attorneys belonged supported and publicised their
agreement. When they were not accepting the briefs which affected the
District's criminal justice systems, the Federal Trade Commission (FTC)
filed a complaint against the trial lawyer's association complaining that they
had entered into a conspiracy to
fix prices and go in for a boycott which
was an unfair method of competition violating
Section 5 of the Federal
Trade Commission Act
(15
USCS 45). The administrative law judge
rejected various defences of the Association and recommended that the
complaint to browbeat the boycott be dismissed. The Court ~f Appeals for
B
c
the District of Columbia reversed the FTC Order holding that the Attor
neys are protected by Federal constitution's First Amendment etc. On
certiorari, majority of U.S.A. Supreme Court speaking through Stevens, J. D
held that the lawyers had no protection of the First Amendment (free
speech) and the action of the group of attorneys to boycott the courts
constituted restraint of trade within the meaning of Section! of Sheman
Act against unfair method of competition. Though the object
was
enact
ment of a favourable legislation, the boycott was the means by which the
attorneys sought to obtain favourable legislation. The Federal
Constitution's First Amendment does not protect them.
E
Shri K.K. Venugopal, a leading senior member of this Bar and ex
President of the Supreme Court Bar Association, in his article "The Legal
Profession at the Turn of the Century" (1989) 1 NLSJ 121, opined that F
boycott amounts to contempt of court and the advocates participating in
the strike keep their clients
as hostages and their interests in jeopardy.
Shri
P.P. Rao, another senior member of this Bar and former President of the
Supreme Court Bar Association in his article "Strike by Professionals"
published in Indian Advocate -journal of the Bar Association of India
(Vol. XXIII
1991
(Part I) -opined that it amounts to professional miscon- G
duct. Shri H.M. Seervai, a noted distinguished jurist in his article ''Lawyers
Strike and the Duty of the Supreme Court" republished in the Indian
Advocate
Vol. XXIII (1991)
(Part I), opined that lawyers ought to know
that at least
as long as lawful redress is available to aggrieved lawyers, there
is no justification for lawyers to join in an illegal conspiracy to commit a H
238 SUPREME COURT REPORTS [1995] SUPP. 3 S.C.R.
A gross, criminal contempt of court, thereby striking at the heart of the liberty
conferred on every person
by our Constitution. Strike is an attempt to
interfere with the administration of justice. The principle
is that those who
have duties to discharge
in a court of justice are protected by the law and
are shielded
by the law'to discharge those duties, the advocates in return
B
c
D
E
F
G
have duty to protect the courts. F9r once conceded that lawyers are above
the law and the law courts, there can be no limit to lawyers taking the law
into their hands to paralyse the working of the courts.
"In my
submission",
he said that "it is high time that the Supreme Court and the High Court
make
it clear beyond doubt that they will not tolerate any interference from
anybody or authority in the daily administration of justice. For in no other
way can the Supreme Court and the High Court maintain the high position
and exercise the great powers conferred
by the Constitution and the law
to do justice without fear or favour, affection or
ill-will."
Shri Nariman, yet another learned senior members of this Court and
President of the Bar Association of India and Editor of the Indian Advo
cate-in his article "Boycott
-a lawyer's weapon" published in the Journal
'Indian Advocate' (Vol. XVIII
1978 Nos. 1 & 2), opined that when the
lawyers boycott the courts, confidence in the administration of justice
is
shaken. The longer the boycott the greater the jeopardy to the system. The
boycotting of a court
by members privileged to practise, there is virtually
holding justice to ransom.
It certainly contributes to the law's delays. An
absention from the courts by those who have held themselves out as
practising, there
is a threat to the administration of law and undermines
the rule of law which
is the bedrock of our Constitution. He ended with a
quotation by Sir Norman Macleod AIR
(1920) Bombay 168 that "those who
live by the law would keep the law".
In a recent article by R.D. Sharma, published in Pioneer dated 9th
August,
1994, it is stated that law courts do not belong to the lawyers alone.
They belong to the people. Lawyers must realise the untold hardships and
miseries to which the litigants are subjected to and the extent to which the
cause of justice suffers on each day they boycott the courts on one pretext
or another.
It is this realisation which needs to be asserted vigorously than
ever before.
It is, therefore, stated that the public image of the lawyers
admittedly
is at its nadir and if remedial steps are not initiated from within,
a day
will come when society finds it convenient to dispense with them
H altogether. If it happens, it will be bad not only for the profession but also
U.P.SALETAXASSN. v. TAXATION BAR ASSN. [K. RAMASWAMY,J.) 239
for freedom, democracy
and rule of law in the country. A
In Cowt of its own motion v. Mr. B.D. Kaushik &
01:1·., [ 1991 I 4 Delhi
Lawyer 316, a Full
Court of the Delhi High Court was constrained to
consider the outrageous conduct on the part of M/s. B.D. Kaushik,
Rajinder Kumar, Rajiv Khosla, Jugal Wadhwa, R.N. Vats, Jatin
Singh and
P.S. Rathee, contemners in that case. The contemners, aided and abetted
by others in large number stormed various court rooms on September 26,
1991 at about 10.30 a.m., when Judges were transacting their judicial
functions; they individually
and collectively stood on the chairs, tables and
dais of the Court masters and acted in a menacing manner, shouted abuses.
and slogans such as
"Chief Justice and Judges Hai Hai, Murdabad". They
B
c
also prevented various lawyers from discharging their judicial functions as
officers
of the Court and also stopped the litigants from conducting their
cases in the Court.
In a threatening tone they also shouted at the Judges
saying
"Stop the work, we will not allow the courts to function and you
should retire
to your
chambers". They insisted upon the Chief Justice in D
his Court to listen to their Memorandum to be read by Rajiv Khosla which
was
read by B.D. Kaushik, the President of the Association. The contents
of the Memorandum scandalised or tended to lower the authority of the
High Court. This outrageous and unbecoming episode continued to linger
on and hover in the High Court till almost
12.30 P.M. The conscience of
the Court was shocked due to the contumacious conduct of the contemners
for initiation
of the Court's suo mottu action under Article 215 of the
Constitution.
The Full Bench,
Per majority, held that the contempt com
mittea by the contemners is gravest and that it could not be imagined that
any contempt worse
than that was possible, as the contempt was committed
E
not by laymen but by those who are officers of the courts. F
In Common Cause v.
Union of India, (1995] 1 SCALE 6, this Court
is directly grappling with the problem of strike by Advocates. Noticing that
it was
not necessary to go into the wider question whether members of the
profession could at all go
on strike or boycott courts, it was felt that a
committee
be constituted in that behalf to suggest steps to be taken to G
prevent such boycott or strike. The committee suggested that, instead of
the Court going into the wider question, interim arrangements be made to
see whether it would
be workable. The suggestions made on November 13,
1994 were incorporated in the order passed by this Court as an interim
measure that the Advocates should not resort to the strike
or boycott the H
240 SUPREME COURT REPORTS [1995] SUPP. 3 S.C.R.
A court or abstain from court except in serious, rarest of rare cases; instead,
they should resort to peaceful demonstration so
as to avoid causing
hardship to the litigant public.
B
c
D
E
F
The Court indicated as under :
"(1) In the rare instance where any association of lawyers (includ
ing statutory Bar Councils) considers it imperative to call upon
and/or advise. members of the legal profession to abstain from
appearing
in courts on any occasion, it must be left open to any
individual member/members of that association to be free to ap
pear without let, fear or hindrance or
any other coercive step.
.
(2)No such member who appears in court or otherwise practices
his legal profession, shall be visited with
any adverse or penal
consequences whatever
by any association of lawyers, and shall not
suffer
any expulsion or threat of expulsion therefrom.
(3) The above will not preclude other forms of protest by practicing
lawyers
in courts such as, for instance, wearing of arm bands and
other forms of protest which in no
way interrupt or disrupt the
court proceedings or adversely affect the interest of the litigant.
Any such forms of protest shall not 'however be derogatory
to the
court or to the profession.
(
4)
Office bearers of a Bar Association (including Bar Council)
responsible for taking decisions mentioned in clause (1) above shall
ensure that such decisions are implemented in the spirit of what
is stated in clause (1), (2) and (3) above."
Accordingly, the ·court directed the members of the Bar to adopt
further course of action
in terms thereof. Instead of working that order in
its letter and spirit and given a trial, strikes or boycotts of courts/tribunals
are being continued abegging. When in writ petition
No. 553/94 titled
G
Supreme Cowt Bar Association v. State of U.P. & Ors., concerning contempt
of the High Court
by some of the members of the Bar Association of
Allahabad High Court and the Police officials had come up for orders,
pursuant to a suggestion made
by the Bar by order dated February 21,
1995, this Court directed the Attorney General
.to convene a meeting of
H some of the leading senior members of the Bar of the Supreme Court to
(
(
J
U.P.SALETAXASSN.v.TAXATIONBARASSN.[KRAMASWAMY,J.] 241
suggest ways and means to tackle the problem of strike or boycott by the A
Advocates. Pursuant thereto, the Attorney General for India held two
meetings, whereat they reached consensus that a Standing Committee be
constituted at different
levels of courts to consider complaints and to
manage the crisis.
Similar views appears to have also been expressed by
the Bar Council of India and also the Bar Council of State of U.P. The
problem
was relegated to be considered in the Common Cause Case
(supra). However, it would be imperative to remind ourselves that self
regulation alone would retrieve the profession from lost social respect and
enable the members of the profession
to keep the law as useful instrument
of social order.
In this case, the respondent-Association and the advocates resorted
to boycott the courts on the specious plea of non-transfer of
Satti Din, the
appellate authority,
who seems to be honest and willing to discharge his
duties diligently. When the Government stuck to its stand and did not yield
B
c
to the pressure despite the strike, the Bar Association filed writ petition in D
the High Court. Question is whether the High Court was justified in
entertaining the writ petition and issuing the directions quoted above. The
High Court has power
to issue a writ of prohibition to prevent a court or
tribunal from proceeding further when the inferior court or tribunal (a)
proceeds to act without or in excess of jurisdiction, (b) proceeds to act in
violation of the rules of natural justice, (
c) proceeds to act under law which E
is itself ultra vires or unconstitutional, or ( d) proceeds to act in contraven-
tion of the fundamental rights. None of these situations indisputably arises
in this case. As noted
above,
Section 9 of the Act is a complete code in
itself for conferment of jurisdiction on the appellate authority, the proce
dure for dispensation and the power
to pass orders thereon. The appellate F
authority was acting in furtherance thereof. It is, therefore, to be seen
whether the High Court
was justified in issuing orders restraining the
authority from exercising those statutory powers and further to deprive that
authority to exercise those powers
by transfering the same to any other
jurisdiction.
S. Govinda Menon v.
Union of India & Anr., AIR 1976) SC 1274,
relied on by the 1st respondent is of no avail. In that case the acts and
omissions were imputed
to the officer, doubting his integrity, good faith
G
and devotion to duty expected of a civil servant, though integral to the
discharge
of statutory functions under the Madras Hindu Religious and H
242 SUPREME COURT REPORTS [1995] SUPP. 3 S.C.R.
A Charitable Endowments Act, 1951. The question was whether the officer
is amenable to· disciplinary jurisdiction when his conduct or integrity was
subject of disciplinary enquiry under all India Services (Discipline and
Appeal) Rules,
1955. It was held therein that he was amenable to discipli
nary jurisdiction and action for misconduct. This case has no relevance to
B
the facts of the present case.
The decision
in Dwarka Nath v. Income-tax Officer, Special Circle, D
Ward, Kanpur & Anr., AIR (1966)
SC 81 also is of no assistance to the 1st
respondent. Though this court
was considering the scope and nature of the
jurisdiction of the High Court under Article
226, there is no doubt now as
C regards the scope of the jurisdiction of the High Courts. However wide its
power be, the question
is whether a writ or order of prohibition could be
issued prohibiting a statutory authority from discharging its statutory func
tions or transferring those functions to another jurisdiction.
Having given our anxious and careful consideration,
we are of the
D considered view that the High Court does not have the aforesaid power.
Exercise of such power generates its rippling effect on
the subordinate
judiciary and statutory functionaries. On slightest pretext by the aggrieved
parties or displeased members of the Bar,
by their concerted action they
would browbeat the judicial officers or authorities,
who would always be
E deterred from discharging their duties according to law without fear dis
charging their duties according to law without fear or favour or ill-will.
Therefore,
we hold that writ petition is not maintainable. The impugned
orders are clearly and palpably illegal and are accordingly quashed.
Before parting with the case,
we are distressed to notice, as rightly
F pointed out by the learned Solicitor General, that
an: advocate instead of
arming himself with armoury of precedents,
was armed with licenced
revolver and
was attending the courts with licenced fire-arm. He pretended
to provide himself with the revolver to shoot
in self-defence. It is regret
table that advocates attend court with fire arms; it
is not befitting to the
G dignity of the legal profession and is a distressing feature.
Such conduct
being not consistent with the dignity of the legal profession, to maintain
and enhance which the 1st respondent
is formed, the same needs to be
deprecated.
Before drawing the curtain on this unsavoury episode,
we express our
H deep appreciation for valuable assistance rendered by
Shri Dipankar
,_
-
U.P. SALE TAX ASSN. v. TAXATION BAR ASSN. [K RAMASWAMY, J.) 243
Gupta, learned Solicitor General as amicus curiae and learned counsel A
appearing for the parties.
The appeal
is accordingly allowed and the writ petition stands dis
missed but, in the circumstances, without costs. The interim order passed
becomes non-functional automatically. D.P. Appeal allowed.
B
The pivotal judgment in U.P. Sales Tax Assn. v. Taxation Bar Association and Ors. stands as a critical authority on the intersection of professional ethics, lawyer strikes in India, and the constitutional limits of High Court writ jurisdiction. This 1995 Supreme Court ruling, available on CaseOn, provides a definitive statement on whether a High Court can prohibit a statutory authority from performing its duties based on pressure from a striking Bar Association. The decision underscores the judiciary's role in protecting its officers from coercion and maintaining the uninterrupted administration of justice.
The case presented the Supreme Court with a stark conflict. A group of lawyers, part of the Taxation Bar Association, accused a quasi-judicial appellate authority under the U.P. Sales Tax Act of corruption. To force his removal and transfer, the Association went on an indefinite strike. When the government did not yield, they filed a writ petition in the Allahabad High Court. The High Court, in an interim order, restrained the officer from discharging his duties. This led to a crucial set of legal questions before the Supreme Court:
The Supreme Court examined the legal framework governing the dispute, focusing on three core areas:
The Court reiterated that the High Court's power to issue a writ of prohibition is not absolute. It is reserved for specific situations where an inferior court or tribunal:
Under Section 9 of the Uttar Pradesh Sales Tax Act, 1948, the appellate authority is vested with exclusive jurisdiction to perform quasi-judicial functions. This authority is a creature of statute, and its functions are delineated by the law itself. Any interference must be legally sanctioned and cannot be arbitrary.
The Court strongly deprecated the act of lawyers going on strike. It emphasized that advocates are officers of the court, and their primary duty is to the administration of justice. Boycotting courts holds the judicial system hostage, harms the litigant public, and amounts to unprofessional conduct. The judgment referenced the opinions of eminent jurists who have consistently condemned strikes as a tool that undermines the rule of law.
The Supreme Court conducted a meticulous analysis of the facts and found the Bar Association's actions to be a gross overreach. The Court noted that the allegations of corruption against the officer were unsubstantiated and appeared to have been fabricated after he refused to easily grant adjournments, thereby irking the members of the bar.
The Court held that the High Court had fundamentally erred by entertaining the writ petition and granting the prohibitory order. The appellate authority was acting squarely within the jurisdiction conferred by the statute. None of the conditions for issuing a writ of prohibition were present. The Supreme Court declared that the High Court possesses no power to prohibit a statutory authority from discharging its duties or to order the transfer of its functions to another jurisdiction on such grounds. To do so would create a dangerous precedent, generating a "rippling effect" that would encourage disgruntled litigants and lawyers to browbeat judicial officers into submission.
For legal professionals seeking to quickly grasp the nuances of such judicial reasoning, the 2-minute audio briefs on CaseOn.in offer a concise way to analyze the core arguments in rulings like U.P. Sales Tax Assn. v. Taxation Bar Assn. without sifting through pages of text.
The Court's condemnation of the lawyer's strike was unequivocal. It was described as an attempt to interfere with the administration of justice. The Court reminded the legal fraternity that while they are protected by the law in the fearless discharge of their duties, they have a reciprocal duty to protect the dignity and independence of the courts.
The Supreme Court allowed the appeal and quashed the High Court's order. It held that the writ petition was not maintainable. The judgment concluded with a powerful statement on upholding the integrity of the judicial process. The Court ruled that judicial and quasi-judicial officers must be allowed to perform their duties without fear, favour, or ill-will. Any attempt to intimidate them through strikes, boycotts, or baseless allegations is a threat to judicial independence and must be dealt with firmly.
In essence, the Supreme Court ruled that a High Court cannot use its writ jurisdiction under Article 226 to stop a statutory authority from performing its duties, especially when such a plea is based on coercive tactics like a lawyers' strike. The Court found the strike to be an act of professional misconduct and an unacceptable method of pressuring the judiciary. The judgment serves as a powerful defense of judicial independence and a strict code of conduct for legal professionals.
This case is a cornerstone of legal education and practice for several reasons:
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Please consult with a qualified legal professional for any specific issues.
Legal Notes
Add a Note....