The current article highlights the Circular no. G-/176/2017 dated 3rd April 2017 issued by the High Court of Bombay prohibiting use of prefix like M/s, Mr, Ms and Mrs in the cause title of the legal proceedings. 

Observation of the Hon’ble Justice in the matter-

While hearing the Arbitration Case, with regard to mis-use of various prefix, the Hon’ble Justice Shri G. S. Patel observed as under-

  • The practitioners are habitual to affix abbreviation ‘M/s’ before the name of the company.
  • Such abbreviation is used for both the Private Limited Company as well as Public Company.
  • The said practice followed by the practitioners is totally incorrect since the company is not a firm.
  • Accordingly, he observed that the prefix M/s should not be permitted in the title of legal proceedings.
  • Additionally, he also observed that prefix like Mr/ Ms/ Mrs should also not be used.
  • It was also observed that as and when such incorrect prefix is not carried forward in the order. Then, in such case issuance of certified copies becomes difficult.

Circular issued by the High Court of Bombay in the matter-

Based on the observation of the Hon’ble Justice Shri G. S. Patel, the High Court of Bombay issued a circular no. G-/176/2017 dated 3rd April 2017.

Accepting the observation, it was stated that prefix like ‘M/s’ should not be used, for Private Limited Company and Public Company, in the cause title of the legal proceedings. Additionally, it was also stated that prefix like Mr/ Ms/ Mrs should also not be used in the cause title of the legal proceedings.

Extract from the Circular:

G-/176/2017

CIRCULAR

IT IS OBSERVED by the Hon’ble Shri Justice G. S. Patel while hearing Chamber Summons No. 89 of 2017 in Execution Application (L) No. 198 of 2017 in Arbitration Case No. 1 of 2014, on 8th March, 2017, that for companies, both private limited and public – practitioners are habituated to affixing the abbreviation “M/s” before the name of the entity, which is completely incorrect. It is further observed that a company is not a firm, and the prefix is only ever used for a firm and that in the title of legal proceedings,  no prefixes are ever to be permitted, and, for the matter the prefixes “Mr/Ms/Mrs” are also not to be used.

It is further observed that this is necessary because where these incorrect description are not carried forward into orders, then issuance of certified copies becomes difficult.

IT IS FURTHER OBSERVED that concerned Section Officer and clerk of Centralized filing and Lodging department while lodging the Proceeding and scrutinizing officers while scrutinizing the pleadings shall verify the compliance of the aforementioned directions scrupulously.

HIGH COURT OF BOMBAY                          )

This 3rd day of April, 2017                             )

By Order,

sd/-

(R.M. Joshi)

Registrar (Judl.-I) 

High Court, Appellate Side,

Bombay.

sd/-

(D.V. Sawant)

Prothonotary & Section Master

High Court, Original Side,

Bombay.

(Republished with Amendments)

Author Bio

Qualification: CA in Job / Business
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, India
Member Since: 27 Feb 2017 | Total Posts: 891
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Income Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

April 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
2627282930