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Practical Training – I: Professional Ethics and Professional Accounting System · Unit 4

Practical Training I exam question: Mr Arjun Patil engages you to

The question (10 marks)

Mr Arjun Patil engages you to file a suit for recovery. The agreed fee for the matter is Rs 45,000. On 3 May 2026 he sends Rs 60,000 towards expenses and on 20 May 2026 Rs 30,000 on account of fees. From the expense money you pay court fee Rs 24,000 on 8 May, process fee Rs 1,800 on 15 May, certified copies Rs 1,200 on 2 June and a Commissioner's fee Rs 9,000 on 25 June. You draw the Rs 30,000 held for fees on 30 June. On 15 July, mid-proceeding, Mr Patil says he can pay nothing more and asks you to take the rest of your fee out of the expense money. The proceeding terminates on 22 August 2026. (a) Prepare the client account. (b) State the amount due to the client and the amount due by the client at termination, and the amount you return. (c) Say what you may and may not do on 15 July, and under which rule. (d) State what follows if you keep no such account. (10 marks)

Original accountancy problem written for this pack; rules from module 4, Part Three, sections 14 to 18, and Part VI, Chapter II, Rules 25 to 32 of the Bar Council of India Rules; every figure checked.

Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.

It tests Unit 4 · Contempt, Bar–Bench relations and accountancy for lawyers of Practical Training – I: Professional Ethics and Professional Accounting System.

Authorities you will need

How an answer is marked

A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.