The Madhya Pradesh High Court held that advocates operating offices from their residences cannot be charged commercial electricity tariffs, observing that the legal profession differs fundamentally from trade or business activities since legal practice does not involve buying, selling or commercial trading of goods or services.
The Enforcement Directorate (ED) has issued a new rule prohibiting summons to advocates without the Director’s approval, emphasizing lawyer-client confidentiality protections. This decision follows backlash over potential violations during an investigation into CHIL’s allegedly improper issuance of Employee Stock Ownership Plans (ESOPs), which had faced prior rejection by regulatory authorities.
