COMMISSIONER OF INCOME TAX WEST BENGAL 1 Vs. SANDERSONS AND MORGANS

JUDGEMENT

(1.) This reference, under Section 66 (1) of the Indian Income-tax Act, 1922 raises an interesting question about solicitor-client relationship.

(2.) The institution of Solicitors is an English institution, which has been imported to or copied by this country. In dealing with the position of Solicitors in India, Marten, C. J., observed in Tyabji Dayabhai & Co. v. Jetha Devsi & Co., AIR 1927 Bom 542:--

(3.) Now, the relationship in which a solicitor stands with his client, under the English Common Law, particularly in respect of client's money, has been described in Halsbury's Law of England (Simonds Edition), Volume 36 in the following language;--