The Hindu Business Line : ICSI seeks inclusion of profession to present cases before tax tribunal

THE Institute of Company Secretaries of India (ICSI) has sought amendments to the National Tax Tribunal Bill 2004 to enable company secretary in practice to present cases before the National Tax Tribunal.

Seeking inclusion of their profession for appearing before the tribunal, ICSI sources said, this would be beneficial for both the practicing professionals as well as assesses looking for experts to represent their cases.

The Bill for setting up of the National Tax Tribunal (NTT) has been placed before Parliament and subsequently referred to a Parliamentary Committee. In fact, the institute has asked in its pre-Budget memorandum for amendments to Clause 13 by including company secretary in practice in the Clause of the said Bill to act as an authorised representative.

A company secretary in practice needs to be accorded due recognition along with other professionals. The Clause currently allows chartered accountants and legal practitioners to appear before the tribunal. Regarding whether company secretaries are qualified to appear before the tribunal, sources told Business Line, "Our members are already rendering services under taxations. Besides, they are also appearing before the central excise as well as service tax authorities. Therefore, representing before NTT would not be a difficult task."

The NTT Bill, when enacted, will lead to the setting up of a tribunal with at least 25 benches across the country. With large number of tax cases pending before various High Courts, the creation of the tribunal is expected to speed up their disposal. The tribunal will examine cases relating to both direct and indirect taxes.

The Institute of Chartered Accountants of India has also sought amendments to the NTT Bill to allow chartered accountants to present cases before the tribunal on behalf of the Central Government.

Though the provision of Clause 13(2) does allow chartered accountants to present the case of the assessee before the NTT, it does not allow them to present cases on behalf of the Centre.

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