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Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
Learned Counsel, not Counsels

MAY 13, 2020

By Vijay Kumar

RECENTLY, in the CESTAT, a Member was dictating an order. He dictated, "the learned counsels representing the appellants …." The other Member intervened and said, "the learned counsel…" The first member said, "there are many of them" and he continued his dictation, "the learned counsels…". The other Member again said, "the learned counsel", but the first Member was in no mood to understand that two or more lawyers together are also called counsel, not counsels. The other Member gave up in exasperation. Obviously, the Member who knew this, corrected his brother Member after they retired to their chambers, because finally when the order came, it was, "the learned counsel" and not counsels.

Counsel may be either singular or plural.

Garner's Dictionary of Legal Usage states,

Counsels is sometimes mistakenly used as a plural of counsel-especially when nonlawyers are writing about the law. Part of this tendency comes from the popularization of the phrases independent counsel and general counsel. At the federal level, there are occasionally calls for an independent counsel to be appointed. And if two are needed, the tendency is to say two independent counsels.

But I find that more lawyers and judges use counsels instead of counsel, than nonlawyers.

"The Essentials of English Grammar Composition" says,

Counsel (in the sense of a barrister) has the same form in the singular and the plural. But when it is used in the singular, we have to say counsel instead of a counsel. He has engaged counsel ( not a counsel ) to defend his case. Again, when it is used in the plural, we have to say counsel instead of counsels. He has engaged two counsel (not, counsels) to defend his case. 'The second of our three counsel was the best."

Fowler's Modem English Usage asserts that counsel is a barrister or other legal adviser and the plural is unchanged. As an example, it states, "K. began the defence of his client with public sympathy but under immense difficulties against five prosecuting counsel."

So, it's counsel, not counsels, even if there are many of them. But lawyers and judges use counsels more than anyone else.

The Supreme Court in 2019-TIOL-517-SC-GST heard the learned counsels appearing for the parties.

In 2019-TIOL-495-SC-MISC-CB, the Supreme Court observed,

Learned counsels vehemently placed reliance on the Constituent Assembly Debates..

A nuanced argument was also furthered by petitioners' counsels who highlighted…

Nearly sixty years ago in 2002-TIOL-260-SC-CT-CB, the Supreme Court noted,

These exceptions having been conceded by learned Counsels for the respondent, it is sufficient if attention is confined to the question, 

In F.NO.390/Misc/116/2017-JC, dated October 17, 2018, the CBIC directed the Chief Commissioners that 'Panel Counsels may also be adequately briefed.'

A Budget provision has been explained as, "Provision is for Law Officers, Legal Advisers and Counsels of the Department of Legal Affairs.

A leading tax law firm in its analysis of the 2020 union budget solemnly stated,

There is a lack of coordination among tax authorities in relation to pending tax cases because most of the times, the arguing counsels are not briefed appropriately; Selection of arguing counsels also does not always happen on merits.

Counsels have sneaked into the GST law also. In a recent case, 2020-TIOL-900-HC-DEL-GST, the Delhi High Court observed,

Nevertheless, since the respondents fervently contest the petitions, we permitted the learned counsels to make elaborate submissions as we feel that an authoritative decision is necessary to put the controversy to rest.

The Learned counsels for the petitioners have strongly relied upon the judgement..

During this lockdown, all our counsel are busy with webinars and WhatsApp messages fully sharing their abundant knowledge and I am fortunately invited to many such online affairs by 'senior counsels'.

We are perhaps coming to an end of the strict lockdown period and in the relaxed lockdown ahead, a huge amount of 20 lakh crores of rupees will be pumped into the economy and this will certainly create situations requiring the wise counsel of our large number of highly learned counsel. I hope all the counsel are prepared for this and wiser counsel will prevail.

But what is wrong if two or more lawyers are called counsels and not the illogical counsel? Well, that's how the language has been made, just like the laws! If you want to change it, you can as well do so. Counsel or counsels - what's in a name, what matters is litigation and as long as that is provided in abundant measure, why bother?

Counsel rest.

Until next week


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