In re 'M', an Advocate
AIR 1957 SC 149 · Supreme Court of India
An advocate is a trustee of moneys received for the client and must keep separate, accurate accounts.
Unit V · Professional Ethics and Professional Accounting System
Books of account, client money and Bar Council finances
Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.
Statute sections
| Act / instrument | Section | Name |
|---|---|---|
| Advocates Act, 1961 | 15(2)(l) | Rules as to the funds of the Bar Council |
| Advocates Act, 1961 | 17 | State roll and maintenance of records |
| Bar Council of India Rules | Part VI, Ch. II | Duty not to appropriate client money; accounts of clients |
Landmark cases
R.D. Saxena v. Balram Prasad Sharma
AIR 2000 SC 2912 · Supreme Court of India
Fees cannot be recovered by converting the client's papers into a security; the remedy is a proper account and a civil claim.
Himalayan Cooperative Group Housing Society v. Balwan Singh
(2015) 7 SCC 373 · Supreme Court of India
Unauthorised compromise or misapplication of the client's cause is as much an accounting and authority failure as an ethical one.