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Siliguri Taxation Bar Association

REGISTRATION NO S/86990/97-98

Administrative Office Liaison Office Liaison Office


Central Revenue Building Commercial Tax Office Aaykar Bhawan
Haren Mukherjee Road Fire Brigade by lane Paribahan Nagar
Hakimpara Jajodia market complex Matigara
Siliguri 734001 (W.B.) Siliguri 734005 (W.B.) Siliguri 734010 (W.B.)
Dist. Darjeeling Dist. Darjeeling Dist. Darjeeling

SILIGURI TAX BAR ASSOCIATION

Estb. 1970

Regd. No. S/86990 of 1997-98

Under W.B society regulation act, 1961

Memorandum of Association

And

Rules & Regulations


Siliguri Taxation Bar Association
SILIGURI

MEMORANDUM OF ASSOCIATION

1. NAME
The name of the Association shall be SILIGURI TAXATION BAR
ASSOCIATION.

2. ADDRESS OF THE REGISTERED OFFICE


The registered office of the Association shall be located at Siliguri in the
Darjeeling district of the state of west Bengal.

3. OBJECTS
The object of the Association is to promote the general well-being of the
members and instill in them a spirit of more effective services to the tax
payers. With this object in view, the Association shall Endeavour.

a) To render legal and other aids to the needy/distressed tax payers.


b) To promote the spirit of unity, fraternity and co-operation amongst members.
c) To educate the tax payer in the matter of provisions and formalities of
Taxation laws in India.
d) To improve the status and prospects of the members.
e) To safeguard and promote the right and privileges of the members and to
take measures against any attempts to curb or encroach upon such rights and
privileges from any quarter.
f) To safeguard and promote the dignity and liberties of the tax payers.
g) To secure more expeditious and less expensive justice, to make the
administration of justice and taxation through law courts or other Tribunals,
free from corruption to deal where necessary with specific cases of mal-
administration or miscarriage of justice, corruption and executive and/or
other interferences in the course of justice.
h) To consider and to give opinion upon bills, drafts, rules, commissions,
circulars and notification and to take steps for the enactment, repeal or
amendment of taxation laws.
i) To maintain professional ethics, integrity and propriety amongst members.
j) To take steps in training new-comers in taxation practice, taxation laws and
formalities thereof.
k) To publish journals, periodicals, magazine, souvenir and/ or to organize
seminars, conventions, conferences, group meeting etc. useful to the
members and tax payers.
l) To raise funds for the purpose of the Association.
m) To create the spirit of co-operation and co-existence amongst members and
to help them to improve their economic condition.
n) To organize conferences, committees or other meetings for advancement of
the cause of the profession. To organize Bench and/ or Bar dinner or other
social gatherings for maintaining and development of goodwill and amicable
relations between the members of judiciary; taxation authorities and of the
profession.
o) To maintain proper library and reading room for the general interest of the
members, and the Tax Authorities and to subscribe news papers, magazines,
journals, periodicals etc.
p) To make Association a charitable society with the following objects:
I) Advancement of legal education by way of grant of scholarships prizes
and awards.
II) Advancement of legal profession in general or taxation practice in
particular.
q) To involve the Association in social activities.
r) The income & property of the society whatsoever derived or obtained shall be
applied solely toward the promotion of the object of the society and no
portion thereof shall be paid to or divided amongst any of its members by
way of profits.
s) To acquire properties, movable and immovable or the proceeds thereof, and
to invest all funds, gifts and surpluses in built or landed property, in
approved securities and shares and negotiate the same in any way
whatsoever for achieving the aforesaid objects.
t) To do all such acts, things or matters as may be deemed incidental or
conductive to the attainment of the objects of the Association.
Siliguri Taxation Bar Association
SILIGURI

Rules & Regulation

1. a) These rules may be called Siliguri Taxation Bar Association Rules.


b) These rules shall be effective immediately subject to provisions herein
made.

2. DEFINITION

a) Qualified Practitioner means a person entitle to practice in law in any


court of law in India as an advocate, or a chartered accountant or a Cost
Accountant.

Explanation
(i) This amendment shall take effect from 25.02.2001.
(ii) For removal of doubt it is clarified that this amendment shall not
affect the membership of the existing tax practitioners who are
already admitted as members of the association.

b) Member means a qualified practitioner enrolled to the membership of


this association.

c) Association means Siliguri Taxation Bar Association

d) Month & year means English calendar month and financial year
respectively i.e. 1st April to 31st march.

e) Term means the period from one Annual General Meeting to the next
Annual General Meeting, both excluding.

3. MEMBERSHIP

(a) Membership of the Association shall consist of qualified practitioners.


(b) A qualified practitioner on an application in the prescribed from duly
recommended by any two existing members on fulfilling such other
condition(s) as may be prescribed by the Executive Committee, may be
admitted to the membership of this Association on payment of fee and
subscription as prescribed under rules 5(a) or periodical subscription as may
be determined by the Executive Committee from time to time in its meeting
by majority of two-third of the members present and voting.

4. TERMINATION OF MEMBERSHIP

A member shall cease to be a member of this Association:-

a) Upon failure to continue to be a qualified practitioner; or


b) On resignation from membership made in writing subject to acceptance by
the Executive Committee.
c) Upon death; or
d) On becoming insane and/ or insolvent; or
e) On his/her conviction for any offence involving moral turpitude in a court of
law; or
f) On failure to pay annual subscription and/ or dues within the time as
specified in sub-rule (b) of rule 5 of the Rules and Regulations.
g) On any other ground as determined by the Executive Committee from time
to time and approved in a general meeting by a majority of 2/3rd members
present and voting. Provided that in case of contingencies under clause (a),
(b), (d), (e) and (f) a resolution to the effect in the meeting of the Executive
Committee shall be necessary.

5. FEES & SUBSCRIPTION


a) Every member shall have to pay such amount as admission fee and such
amount as annual subscription as determined by the Executive Committee
from time to time which shall become due on first Day of the April every year
and shall be payable by 30th September. If the annual subscription is not paid
by 30th September, a member shall have to pay a fine of Rs. 10/- for every
month or part of a month of default.

b) A member who fails to clear his annual subscription and/or dues within 31st
of March he shall be deemed to be a defaulting member and shall be liable
for termination from the membership. After expiry of 31st march the
secretary shall give a notice to the defaulting member within 7th of April next
regarding his default and an opportunity shall be given for payment of his
subscription/ dues. If the defaulting member pays his subscription/dues
within one month from the date of receipt of the notice he shall not be
treated as defaulter and his membership shall continue. But if the concerned
member does not avail the opportunity and does not pay the subscription/
dues within the time as stated above his membership shall be deemed to
have been terminated on and from 1st day of April and no further
communication shall made to him.

6. EXECUTIVE COMMITTEE
I) COMPOSITION
a) There shall be an Executive Committee of not less than 15 member to
administer and manage the affairs of this Association to achieve the
Objectives of this Association, which shall consist of the following office
bearers:

i) President One
ii) Vice President Two
iii) General Secretary One
iv) Assistant Secretary One
v) Treasurer One
vi) Members Nine

b) The immediate past President and Secretary shall be Ex-officeo member


of the Executive Committee.

c) Notwithstanding anything contained in (a) above, the chairmen of


Income Tax Study Group, Sales Tax Study Group and Library
Committee appointed in terms of rule 8(i) hereinafter, if not already
member of the Executive Committee, shall become Ex-officeo members of
the Executive Committee.

Provided that the chairmen of Income Tax Study Group, Sales Tax Study
Group or Library Committee must complete at least three years of
membership of this Association on the date of appointment.

d) The Executive Committee shall nominate 2(two) Past President to the


Executive Committee Ex-officeo members of Executive Committee.

e) The Executive Committee shall co-opt 2(two) more members from among
the members of above 15(fifteen) years of membership of this Association
to the Executive Committee as ex-officio member of the Executive
Committee.
II)ELECTON
a) The Executive Committee shall be constituted every year for one year
term subject however to the entitlement & right of the members to get
re-elected as hereinafter mentioned.

b) President, Secretary and other members of the Executive Committee shall


be elected as per election rules in an Annual General Meeting.

No member shall be elected to be the President and the Secretary for


more than two terms.

c) The Secretary shall convene the first meeting of the newly elected
Executive Committee within fifteen days from the date of election or as
early as possible for appointment of various committees and also for
nomination and/or co-option of the members as required under clause (c)
of Rule 6(i).

d) The election of the Executive Committee shall be held every year on or


before expiry of three month from the closing of the accounting year in
the meeting as referred in clause (b) herein.

e) The Executive Committee shall appoint an election sub-committee for


conducting the election in the meeting in which the date of holding
election is finalized.

Provided that the members of the election sub-committee shall in no case


be the candidates in the election.

f) If a member fails in attending at least one of the Ordinary General


Meetings of the term, he/she shall be disqualified to be a candidate in the
election for the post of any post of office bearer or for the membership of
the Executive Committee.

g) If a member of the executive fails to attend at least one half of the total
number of Executive Committee meeting of the term, he/she shall be
disqualified to be a candidate in the election for the post of any post of
office-bearers or membership of the next Executive Committee.
h) A member on reasonable and genuine ground may submit an application
at least 2 days in advance for ordinary general meeting and one day in
advance for the Executive Committee meeting for leave from attending
the concerned meeting addressed to the secretary. Such application will
be placed in the meeting for consideration and acceptance. On acceptance
and granting of leave, attendance of such applicant-member will be
recorded.

EXPLANATION

For determination of one half number of the Executive Committee


meetings fraction, if any, shall be ignored.

7. TERMINATION OF THE OFFICE BEARERS

I. A member of the Executive Committee shall cease to be a member of the


Executive Committee, if:

a) He/ she resign from his/ her office and such resignation is accepted
by the Executive Committee.
b) He absents himself from three consecutive meetings of the Executive
Committee without any excuse or leave in writing, or
c) He ceases to be a member in term of rule 4.

II. Any casual vacancy arising as such may be filled up by the Executive
Committee from amongst the members but in case of resignation of
immediate past president, the vacancy will remain vacant till the
formation of new Executive Committee.

8. COMMITTEE
I) The Executive Committee shall appoint the committee with under
mentioned duties and responsibilities

a) Income Tax Study Group


The chairman will deal with the matters arising in respect of income tax
and other direct taxes whether of administrative nature or of legal
importance, apprise the members about the current amendments, discuss
news & views etc. from time to time and do liaison work with the
authorities whenever so necessary in accordance with the direction of the
Executive Committee.
b) Sales Tax Study Group
The chairman will deal with the matters arising in respect of sales tax and
others state tax laws, whether of administrative nature or of legal
importance, apprise the members of current amendments in law, news &
views etc. From time to time and do liaison work with the authorities
concerned whenever so necessary in accordance with the directors of the
Executive Committee.

c) Library committee
The chairman shall deal with and be the custodian of the assets
comprised in the library of the association, whenever maintained and shall
be responsible for its up-keep and maintenance in accordance with the
by-laws, if any formed under these rules and regulation or the direction of
the Executive Committee from time to time.

II) The Executive Committee may appoint such other committee or


committees as it may deem necessary or convenient for the smooth
administration of the affair of the association, citing their duties at the
time of appointment. All such committee or committees shall function in
accordance with the rules and regulation of the Association and/ or
guidelines/decision of the Executive Committee and shall lapse upon the
completion of their duties or upon discharge by the Executive Committee
or with the end of its terms or its office or upon the lapse of the
Executive Committee itself whichever is earlier.

9. RIGHTS & OBLIGATION OF MEMBERS


Without prejudice to any right or obligation conferred or imposed under any
other part of these rules & regulation or the general rights and obligation the
members shall have the following rights ad obligation:-
i) Every member shall have the right to elect/ select and to be elected/
selected in any election/ selection of the Executive Committee of the
association.
Provided that a member who has completed at least fifteen years of
membership of this Association before the date of filing the nomination
shall be eligible for the post of president and vice-president.

Provided further that a candidate for the post of secretary must complete
at ten years of membership of this Association before the date of filing of
nomination.

Provided also that a candidate for the post of other office bearer must
complete at least three years of membership of this Association before
the date of filing of the nomination.

Provided also that if no candidate is available in terms of the proceeding


provision, any member eligible to be elected/ selected to the Executive
Committee may be a candidate for the office of the president, vice-
president and secretary in the election/ selection as the case may be.

Provided also that a member can contest for one post only.

ii) Every member shall have the rights to put suggestion in writing before
the Executive Committee for general discussions in general meeting or in
a Executive Committee meeting or to discuss on the point of general
interest in general meeting with the permission of the president.

iii) All members shall have the rights to inspect the accounts of the
Association on appointment with general secretary to be obtained by a
request made in writing.

iv) Every member shall have to pay the annual subscription or any other
dues, if any, within the time allowed under rule 5. A defaulting member
under rule 5 shall be liable for termination and shall not be empowered to
vote in the election.

v) Every member except a defaulter as mentioned above shall have a vote in


a meeting.

vi) All Ex-officeo members of the Executive Committee under clause (b), (c),
(d) and (e) of rule 6(i) shall have voting power in the meeting of the
Executive Committee.
vii) Every member shall have to abide by the rules & regulations of the
Association and also shall have to promote the objects as enumerated in
the Memorandum of Association.

10. DUTIES & RESPONSIBILITIES OF OFFICE BEARERS

i) President

The president shall be the constitutional head of the Association and shall,
without prejudice to his other administrative rights and obligations, be
empowered:-

a) To preside over the meetings of the association.


b) To control, supervise and guide the affairs or working of the association.
c) To further the interest of the Association and to see that rules and by laws
framed by the Executive Committee from time to time are properly applied
and to advise the Association and its members on all points of disputes and
differences.
d) To confirm the minutes and proceedings of all the meetings.
e) To exercise the vote of costing in case of tie.

ii) Vice President

In absence of the president, the 1st Vice-President and in the absence of the 1st
vice-president, the 2nd vice-president shall have to perform all the duties of the
presidents as assigned under this rules & regulation. Both the Vice-Presidents
shall in the ordinary course assist and co-operate with the President in his day
to day affairs and shall be bound to perform such duties as may be assigned to
them or any of them by the President.

iii) General Secretary

The general secretary shall be responsible for the proper management of the
Association and for that purpose he shall be entitled to do all such things and
acts as may be necessary. The general secretary shall be responsible for the
proper maintenance of the office of the Association and shall be the custodian
of the seal, the documents etc. belonging to the Association. He shall be
responsible to take the minutes of the proceedings of the meetings of the
association.

iv) Assistant Secretary :


The assistant secretary shall assist the General Secretary in performing all the
functions and duties as a general secretary and shall have to do or discharge
such acts and works as may be assigned to him by the general secretary and
have to discharge all the functions and work of the general secretary during his
absence or upon his retirement or inability or incapacity to discharge his duty
as a general secretary and in that event all powers and duties of the general
secretary shall devolve on the Assistant Secretary.

v) Treasurer

The treasurer shall help the Association to find out ways ad means to raise
funds for the various activities of the association. He shall be the custodian of
all the moneys and funds of the Association and have to keep accounts in
proper manner and up to date, collect dues and subscription from the
members, issue receipts and prepare such statement of income and
expenditure or other financial matters as may be required to be submitted
before the Executive Committee or before the general meeting.

vi) Executive Committee Members

The Executive Committee Members shall assist office bearers in discharging


their duties and functions ad shall be equally responsible in furtherance of the
objects of the Association.

11. MEETINGS
i) Annual General Meeting

The Annual General Meeting shall be held every year before the expiry three
months from the closing of the accountings year to transact the business
hereinbefore or hereinafter mentioned or any other business specifically
mentioned in the notice thereof.

To consider and adopt the annual report, the auditors report for previous
year and accounts for the current year be presented by the general secretary
and or treasurer.

To elect president other officer and Executive Committee members for the
Executive Committee.

To appoint auditors for the year i.e. for the year for which the Executive
Committee has been constituted.

ii) Ordinary General Meetings


An Ordinary General Meeting of the members shall be called by the general
secretary at least twice in a term to promote fellowship among the members
and to provide a platform to exchange views on the topics of common
interest. There shall not be more than four months gap between such
meetings except unavoidable circumstance.

iii) Requisition Meeting

The general secretary shall upon the requisition of at least 1/5th of the
members, convene a meeting of the members within one month of the
receipt of such requisition in writing, notice of which shall be given to all the
members within seven days of the receipt of such requisition. In case the
secretary fails to do so, the requisition may themselves convene a meeting to
be held within a fortnight thereof subject to the provision relating to meeting.
All lawful decisions or resolutions taken or passed in such requisition meeting
shall be binding on all the members except otherwise defeated.

iv) Executive Committee Meeting

The Executive Committee shall meet at least one in two calendar months to
discuss the ways and means to promote the activities of the association,
assess the past performance and chalk out future programmes. All question
or resolution with respect to financial matter shall be decided in a Executive
Committee meeting. The expenditure to be made or made shall be
sanctioned by the Executive Committee.

v) Emergency General or Executive Committee Meeting

To transact any business of utmost emergency, a general or an Executive


Committee meeting as the case may be, be called by the general secretary
on 24 hours notice.

12. NOTICE

Without prejudice to any provision contained anywhere else, at least three


days notice of any meeting, except that of a general meeting in which case
at least 14 days clear notice shall be required to be given, shall be given to
all the members of the Association specifying therein place, date, time and
agenda of the meeting. An emergency meeting, be it a general or an
executive meeting may be called only on 24 hrs. notice.

13. QUORUM

One-tenth of the members of the Association shall constitute a quorum at


any General Meeting any five members of the Executive Committee shall
constitute a quorum at any Executive Committee meeting.

If no quorum is constituted within half an hour from the time appointed for
holding of such meeting, it shall be adjourned for such date and time as the
president of the meeting, shall decide with the consent of those who are
present. At an adjourned meeting only three members in case Executive
Committee meeting and 15 members in case of General Meeting-shall be
sufficient to constitute a quorum for the purpose of discharge of the business
for which the meeting was called.

14. REGISTER OF THE MEMBERS

The Association shall maintain a register of the members containing the


names, addresses, educational qualification, the date of birth, date of
admission as a member or any other information as the Executive Committee
may think to be necessary. The register shall be open for the inspection of
the members on proper request to the general secretary.

15. ACCOUNTING YEAR

The accounting year of the Association shall be English financial year i.e., 1st
April to 31st march.

16. SAFE CUSTODY OF FUNDS/ ASSETS

i) The Executive Committee shall be responsible for the safe custody of funds
and assets of the Association.

ii) All funds and money belonging to the Association shall be kept deposited in
the name of the Association with any scheduled bank in the account or
accounts so opened shall be operated jointly by the treasurer and either of
the President or the General Secretary. Provided the treasurer may keep
such sum as may be decided, by the Executive Committee from time to time
for day to day expenses.

iii) Loans may be borrowed from anyone of the members of the Association
subject however with prior approval of the Executive Committee.

17. BOOKS OF ACCOUNTS, ITS AUDIT AND INSPECTION BY MEMBERS

i) The treasurer shall maintain proper books of accounts to keep the records of
the money transactions relating to the association.

ii) The books of accounts of the Association shall be got audited by a qualified
auditor to be appointed in annual general meeting and members shall be
entitled to have a copy of the final accounts ad auditors report.

iii) The books of accounts and other statutory books shall be kept at the office of
the Association and shall be open to inspection of the members on prior
appointment with the general secretary to be obtained by request made in
writing.

iv) The auditor of the Association shall have a right of access at all reasonable
times to the books of accounts and all relevant vouchers of the Association
whether kept at the office of the Association or elsewhere.

v) The auditor shall also have a right to attend the annual general meeting of
the Association and address the house if he so desires.

18. MAITENANCE OF REGISTER OF MEMBERS

The Association shall maintain a register of members which shall be opened


for inspection to member during the working hours of the Association.

19. POWERS AND DUTIES OF THE EXECUTIVE COMMITTEE

The Executive Committee shall have such powers as are expedient or


necessary for promoting the aims and objectives of the Association in
addition to the general power of the supervision and conduct over all the
affairs of the association. It shall also be empowered to frame such by laws
or the code of conduct as not inconsistent with these rules & regulation as it
thinks necessary or convenient for the purpose of administration of the
Association.
20. ACCEPTANCE OF THE RULES & REGULATION

Every member of the Association by his acceptance of membership and rules


and regulation thereof, thereby accepts the principles of Association as
expressed in its objects and submits himself to and agree to comply with and
be bound by the rules and regulation ad by-laws or the code of conduct as
framed from time to time by the Executive Committee and on these
conditions alone is entitled to the privileges of the association. no member
shall be absolved from the observance of these rules & regulation ad by- laws
or the code of conduct on the plea that he/she has not received a copy of the
memorandum, rules & regulations.

21. AMENDMENT

Notwithstanding anything contained in these rules and regulation, the


Executive Committee shall have power to amend, vary, alter, add or repeal
any of the provision of these rules & regulation in conformity with the
approval of not less than three forth of the members present and voting in
General Meeting.

22. DISSOLUTION OF THE ASSOCIATION

The Association may be dissolved by an extra ordinary resolution to that


effect passed by three fourth of the members of the Association present and
voting in general meeting specially convened for the purpose upon at least
clear thirty days notice, along with the reason for such dissolution.

The said meeting shall also decide the manner of disbursement of the funds
and assets as well as the liabilities of the Association if ay after such
dissolution.

ELECTION RULES

a) An election sub-committee shall be constituted for the purpose of election


by the Executive Committee consisting of three members and one of the
members of the said committee shall be appointed as the presiding
officer. In case of any vacancy caused by resignation or otherwise in the
election sub-committee, the same is to be filled up by the Executive
Committee or by the president in consultation with Executive Committee
in case the holding of Executive Committee meeting is not possible. The
election sub-committee shall cease to exist after the election is over.
Provided that if the presiding officer of the election sub-committee
appointed by the Executive Committee/president is absent on the date of
election for any reason whatsoever, the senior member according to
vakalatnama/ Power of Attorney shall act as the presiding officer. In the
event of absence of two members including presiding officer the member
of the election sub-committee present shall act as the presiding officer
and shall conduct the election.

b) The secretary of the Association shall give notice of holding election at


least 14(forteen) days before the date of election mentioned the date,
time and venue of the election and also notify the date and time of filing
of nomination papers, scrutiny of nomination papers and withdrawal of
nomination papers. The notice intimating the date of holding election shall
be served upon all the members either through notice server or be sent
under certificate of posting or through courier service and at the same
time shall be displayed in the notice board of the Association which shall
be treated as valid intimation.

c) All the intending candidates must submit their nomination as per


prescribed nomination paper by the election sub-committee. Such
nomination paper may be obtained by the candidate from office subject to
not more than 2 nomination papers per candidate.

d) The nomination of an intending candidate is to be proposed by one


member and seconded by another member. No member can propose
more than one candidate and also cannot second more than one
candidate. However a defaulting member under rule 5(b) shall not be a
candidate, proposer or seconder.

dd) A candidate may file nomination either for any post of office-bearers or
for a member of the Executive Committee subject to his/her qualification
as mentioned. Two nomination papers filed by a candidate for two
separate posts and/or membership shall be rejected.

e) The election sub-committee shall make scrutiny of the nomination papers


as to its validity.

f) After expiry of the date fixed for withdrawal of nomination papers, if it is


found that number of valid nomination are less than the required strength
for the post of president and other office bearers of the Executive
Committee, balance shall be filled up from the floor at the annual general
meeting by show of hands.
g) All members, other than a defaulting member under rule 5(b), shall be
enrolled as voters and shall also be entitled to be a candidate whose
name can be proposed for election to fill up the balance as per clause (f)
above.
Provided that the candidates must fulfill the condition as laid down in rule
9(i).

Explanation: For removal of doubt it is clarified that for filing up the


balance, condition for eligibility as required under clause (f) and (g) of
Rule 6(ii) shall not be applicable.

h) There will be a set of ballot papers consisting of name of all the eligible
candidates for the election.

i) A voter shall have the right to vote for the president & other office
bearers of the Executive Committee.

j) In case of tie in the election for any post the matter will be decided by
toss.

k) The decision of the election sub-committee shall be final and binding in


the matter of holding election.

NOTE:
Presently the membership admission fees is Rs.4,000/- and the annual
subscription is Rs.1,000/-