Section 23 in The Advocates Fund Act 2001

Title: Exemption from income tax

Description: Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to tax on income, profits or gains, the income accrued to the Fund constituted under sub-section (1) of section 3 shall be exempt from income-tax.

Title: Group Life Insurance for members of Fund and other benefits

Description: The Trustee Committee may, for the welfare of the members of the Fund,.— (a) obtain, from the Life Insurance Corporation of India or any other insurer, policies of Group Insurance on the life of the members of the Fund; or (b) provide, in such manner as may be prescribed, for medical and educational facilities for the members of the Fund and their dependants; or (c) provide monies to the members of the Fund for purchase of books; or (d) provide monies to construct or maintain common facilities for the members of the Fund: Provided that the Trustee Committee shall spend ten per cent. of the total annual subscription received under sub-section (5) of section 18 on the construction or maintenance of common facilities for the members of the Fund practising in the subordinate courts; or (e) provide funds for any other purpose which the Trustee Committee may specify; or (f) provide for such other benefits as may be prescribed.

Title: Appeal against decision or order of Trustee Committee

Description: (1) An appeal against any decision or order of the Trustee Committee shall lie to the State Bar Council. (2) The appeal shall be in the prescribed form and shall be accompanied by— (a) a copy of the decision or order appealed against; (b) a receipt evidencing payment of twenty-five rupees to the credit of the State Bar Council in any of the branches of a scheduled bank. (3) The appeal shall be filed within thirty days from the date of receipt of the decision or order appealed against. (4) The decision of the State Bar Council on such appeal shall be final.

Title: Printing and distribution of Advocates’ Welfare Fund Stamps by State Bar Council

Description: (1) The appropriate Government shall, on a request made by the State Bar Council in this behalf, cause to be printed and distributed Advocates Welfare Fund Stamps of the value of five rupees or such other value, which may be prescribed, inscribing therein "Advocates Welfare Fund Stamp", in such design as may be prescribed. (2) Every stamp referred to in sub-section (1) shall be of the size 2.54 c.m. by 5.08 c.m. and sold to the advocates. (3) The custody of the stamps shall be with the State Bar Council. (4) The State Bar Council shall control the distribution and sale of the stamps through the State Bar Associations and the State Advocates Associations. (5) The State Bar Council, the State Bar Associations and the State Advocates Associations shall keep proper accounts of the stamps in such form and manner as may be prescribed. (6) The State Bar Associations and State Advocates Associations shall purchase the stamps from the State Bar Council after paying the value thereof as reduced by ten per cent. of such value towards incidental expenses.

Title: Vakalatnama to bear stamps

Description: (1) Every advocate shall affix stamp of a value of— (a) five rupees on every Vakalatnama filed by him in a District Court or a court subordinate to the District Court; (b) ten rupees on every Vakalatnama filed by him in a tribunal or other authority or a High Court or the Supreme Court: Provided that the appropriate Government may prescribe the value of the stamps not exceeding twenty-five rupees to be affixed under this sub-section: Provided further that the appropriate Government may prescribe different value of the stamps to be affixed on every Vakalatnama to be filed in a District Court, or a court subordinate to the District Court or a tribunal or other authority or a High Court or the Supreme Court. (2) The value of the stamp shall neither be the cost in a case nor be collected in any event from the client. (3) Any contravention of the provisions of sub-section (1) or sub-section (2) by any advocate shall disentitle him either in whole or in part to the benefits of the Fund and the Trustee Committee shall report such contravention to the State Bar Council for appropriate action. (4) Every stamp affixed on every Vakalatnama filed before a District Court or a court subordinate to the District Court or a tribunal or other authority or a High Court or the Supreme Court shall be cancelled in such manner as may be prescribed.