Income Tax, Residential Status: Rules (Sec.6), Taxliability

B.A.LL.B. SEMESTER-IX

LAW OFTAXATION

Historyof TaxLaw inIndia, Constitutional provisions relatingto Taxation Nature and Scopeof Tax, Definition: Persons,Assesses, TaxPays, Previousyear, Assessmentyears,Financialyear, Income, Gross TaxableIncome, TaxableIncome,AgriculturalIncome, TaxEvasion and Tax Avoidance

II: Direct Tax

Income Tax, Residential Status: Rules (Sec.6), TaxLiability

Exemption (Sec .I 0), Deduction (Sec.80),relatedto individual, Expenses & Income,Rebate

(Sec.8888 B), Deemed income and clubbingofincome, CarriedForward and Set of losses.

Ill: IncomeTax

Heads ofIncome:Income from Salary,Houseproperty,Businessand Profession, Capital Gain and othersources

Calculation of Gross Total and Taxable income, Taxrebate and Computation ofTaxLiability, TaxCollection at source and AdvanceTax

Assessment Procedure, Types of Assessment

Income TaxAuthority: Their function, Duties andPowers, Appeal, Offences, Fines and Penalties, Settlement of grievancesand Prosecution,IncomeTaxAct, 1961,Income TaxRules

BOOKSRECOMMENDED:

1. Ramesh Sharma, Supreme Court on Direct Taxes, (1998)

2. SampatIyengar,Law ofIncome Tax, (1998)

3. Kanga and Palkiwala,TheLawand PracticeofIncome Tax

PRACTICAL PAPER - I

Drafting, Pleading andConveyancing.

This coursewillbetaught through class instructions and simulation exercises preferablywith assistanceof practicinglawyers/retired judges. Apart from teachingthe relevant provisions of law, the coursewillinclude15 exercise in Drafting carryingatotal of 45 marksand 15 exercises in ConveyancingCarrying another45 marks(3 marks for each exercise)

a.Drafting:-

General principles of draftingandrelevant substantive rules shallbetaught.

b.Pleadings:

1.Civil

(i)Plaint

(ii) Written Statement

(iii) InterlocutoryApplication

(iv) Original Petition

(v)Affidavit

(vi) Execution Petition and

(vii)Memorandum of Appealand revision

(viii)Petition under Article 226 and 32 ofthe Constitution ofIndia.

2.Criminal

(i)Complaint

(ii) Criminal Miscellaneous petition

(iii) BailApplication and

(iv) Memorandum of Appealand Revision

c.Conveyancing:

(i)Sale Deed

(ii) MortgageDeeds

(iii) LeaseDeeds

(iv) Gift Deed

(v)PromissoryNote

(vi) Power ofAttorney

(vii)Will

Theremaining10markswillbegiveninavivavoceexaminationwhichwilltesttheunderstanding oflegalpracticeinrelationtoDrafting,PleadingandConveyancing.

PRACTICALPAPER– II

Professional Ethics, AccountancyforLawyers and BarBench Relations

This coursewillbetaught in association with practicinglawyers on thebasis of the following material:

a.Mr. KrishnamurthyIyer'sBook on Advocacy b. TheContempt law and practice

c. TheBar CouncilCodeofEthics

d. 50 selected opinions of theDisciplinaryCommitteeof theBar councils and 10major

Judgments of theSupreme Court on the subject.

Aspartofthis practicalpaper,thestudentsarerequiredtoattendalawyer'sofficefor30working daysasatraineeandsubmitadetailedreportoftheworkdoneorobservationmadeintheir journal,whichshouldbeduly,certifiedbythelawyerwhoseofficetheyhaveattended.Those studentswhodonotintendtoentertheprofessionbutwould liketotakeupemploymentinthe fieldsrelatingtolawmayopttoundertakethetrainingwithany oftheindustriesorlargetrading houseswhereintheyareexpectedtostudy thelegalprocessinvolvedintheestablishmentofsuch anorganizationandtheirday today workingintermsofthelegalaspectsandissues.Their observations and findings should be recorded in thejournal in the form ofaproject report.

Inlieuofthewrittenexamination,Collegesmay beencouragedwhereverappropriatetogive seminarsandprojectswheretheyareexpectedtoresearchandwritepersuasivememorandaon topics identified in the abovesubjects.

INTERNATIONAL TRADE LAW

1. TheInternational (transnational) CommercialLaw: the concept– the process of unification of national laws – the role of international institutions such as the United Nations Commissionon International TradeLaw(UNCITRAL), international tradeusages, theInternational Chamberof Commerce(ICC) and itsactivities.

2. TheCommonLawrelatingto theliabilityof theCommon Carrier– the CarriagebyRoad Act,

2007.

3. Theinternational legalregime applicable to maritime transportation: theHagueRules of 1924, the

Hague– VisbyRules of1968, HamburgRules of1978, and Rotterdam Rules, 2008.

4. The carriageof Goods bySeaAct, 1925– Scope and applicabilityof theAct, the concept of seaworthiness, therights,duties andimmunities of the carrier.

5. TheYork – Antwerp Rules, 2004 – the concept of‘General Average’, thelettered rules andthe

numbered rules.

6. TheInternationalLegalRegimeApplicable to the CarriagebyAir– theWarsaw Convention,

1929, the HagueProtocolto theWarsaw Convention, 1955 and the Montreal Convention, 1999.

7. TheCarriagebyAir Act, 1972 and theCarriagebyAir(Amendment)Act,2009.

8. TheMultimodal Transportation ofGoods Act, 1993– from unimodalism to multimodalism–

rights, obligations and immunities of themultimodal transportation operator(the MTO)

9. TheConvention on Contracts fortheInternationalSale ofGoods (the CISG), 1980

10. TheUnidroitConvention on Agencyin theInternational Sale ofGoods.

11. International Payment System, theInternational Chamberof Commerce(ICC) Uniform Customs

Practice forDocumentaryCredits (UCP600),1993

12. International Commercial Tradeterms (INCOTERMS)

13. Settlement ofInternational Commercial Disputes– TheUNCITRALModelLaw onInternational Commercial Arbitration,1985 and Select Provisions of PartIof theArbitration and Conciliation Act of 1996

14. Recognition and Enforcement of ForeignArbitralAwards– TheNewYorkConvention and Part

II(Enforcement of Certain Foreign Awards)of theArbitration and Conciliation Act, 1996

Referencebooks:

1. Schmittoff'sExportTrade:LawandPracticeofInternationalTradebyLeoD'Arcyeta!,Sweet

Maxwell(2007)

2. LawofInternationalTradebyJasonChuah,SweetMaxwell(2005)

LAW AND MEDICINE

1.1 General background – Interrelationship between law and Medicine

1.2. Constitutional perspectives

1.2.1. Rights to lifeas aFundamental right

1.2.1.1. Right to health

1.2.1.2. Right to emergencymedical care

1.2.2. Directiveprinciples

1.2.2.1. Health of workersLaw

1.2.2.2. Public assistancein sickness and disability

1.2.2.3. Raisingthe levelofnutrition and public health

2. Regulationofmedical and paramedical profession

2.1. Regulatoryauthorities

2.2. Disciplinarycontrols

2.3. Doctors and Para-medical professionals

2.4. Controls on institutions

2.4.1. Hospitals

2.4.2. Testinglaboratories

2.4.3.Institutions for researchand experiments

3. Regulationonmanufacture, storageandsaleofmedicines

3.1 Production, transport and storage

3.2 Sale

3.3 Advertisement

4. Liability forprofessional negligence

4.1. Tort

4.1.1. Standard of Care

4.1.2 Problems of Evidence

4.2. Contractual liability

4.3. Criminal liability

4.4.Liabilityof doctorsand hospitals under the consumer protectionlaw

4.5. Has the unborn constitutional or otherlegal rights?

4.6. Causingmiscarriageand injuries to theunborn-liability

4.7. Amniocentesis

4.8. Medical terminationofpregnancyand the law

5. ScienceI Technology andExperiments on HumanBeing

5.1. Transplantations oforgans

5.2. Test tubebabies

5.3. Artificial insemination

5.4. Genetic engineering

5.5. Concepts of Experiments on human beings

5.4. Subjects of experimentation and Controls

6. Medical wastes

6.1 Controls on handling and disposal ofbio-medical wastes with referencetoLegal Regime.

7. SurrogateMotherhood

7.1. Historical background

7.2. The contractual aspect and enforceability

7.3. Parent-hood-who isthe legal parent?

7.3.1. Problems of consent

REFERENCE BOOKS :

1. DigumartiBhaskaraRao ( ed.), HIV /AIDS andEthics andHuman Rights (2000)DiscoveryPublishing

House, NewDelhi

2. S.V.Jogarao, CurrentIssues in CriminalJustice and Medical law(1999)eastern,Calcutta

3. R.K.Bag,Law ofMedical Negligence and Compensation (1996)EasternLaw House,Calcutta

4. R.K.Nayak(ed.), TheIndianLawInstitute, Global HealthLaw,(1998), World Health Organization, Regional OfficeforSouth East Asia, NewDelhi.

5. Anoop K. Kaushal, Medical Negligence andLegal Remedies with Special referenceto Consumer

Protection Act, (1999), Universal.

TRADE MARKANDDESIGN LAW

Trademarks: Trademarks Act, 1999

Definitionand conceptoftrademarks

Distinctionbetween trademarkand propertymark

Need for Protection of Trademarks - rationale

As an aspect of commercial and as consumer rights.

Protection ofTrademarks

Kinds of Trademarks - classification of trademarks

Stages in Registration

ProceduralRequirementsfor Protection ofTrademarks

International Legal Instrumentson Trademarks

IndianTrademarkLaw

Contentofthe Rights,ExhaustionofRights

Assignment andLicensing

Infringement,RightofGoodwill, PassingOff

Criteria ofinfringement

Standards ofproofin passingoffaction

Remedies

Authorities

Designs‐TheDesignsAct, 2000

Definition of design Copyright in Design (duration)

Need for protection of industrial designs

Subjectmatterofprotection and requirements

Procedureforobtaining design protection

Registrationofdesignfor articles

Rightsin registered design

PiracyorInfringement ofcopyrightin Design

Remedies

PrescribedLegislations:

1. TradeMarks Act, 1999

2. DesignAct, 2000

RecommendedBooks:

1.Ashwani Kr.Bansal,Law ofTradeMarks inIndia(2nded., 2006)

2.V.K. Ahuja,Law RelatingtoIntellectual PropertyRights(2007)

3.P. Narayanan, Copyright andIndustrial Designs(2007)

4.P. Narayanan,LawofTradeMarks and Passingoff(6thed., 2004)

5.Ashwani Kr.Bansal, Materials on Copyright(2004)

6.V.K. Ahuja,Law ofCopyright and NeighbouringRights:National andInternational

7.AlkaChawla, Copyright and RelatedRights:National andInternational Perspectives (2007)

8.Wadhera,B.L.,LawRelatingto Patents, Trademarks, Copyrights, DesignsGeographicIndications

9. Mittal,D.P.,Trademarks, PassingOff & GeographicalIndications of Goods,Law and Procedure,

2002)

10. Vashisth,V.,Law and PracticeofIntellectualPropertyinIndia,(1999)

Referredcases:

1 Useof trademark ongoods/services: N.R. Dongrev. Whirlpool (1996)5SCC 714

2ProtectingDomain Names as TradeMarks:

SatyamInfo way Ltdv.Sifynet Solutions Pvt.Ltd, AIR 2004 SC 3540

3Registration oftrademark forgoods/services:

GeepFlashLightIndustries v. Registrar ofTradeMarks, AIR 1972 Del 179

4Relative Grounds ofRefusal:

Carrefour v. Subburaman, 2007(35) PTC 225

5. ParleyProducts v. JPCo, AIR 1972 SC 1359

6. BataIndiaLtd. v. PyareLalCo., AIR 1985All 242

7. MilmetOfthoIndustries v. AllergenInc. (2004) 12 SCC 624

8. BalkrishnaHatcheriesv. NandosInternational Ltd., 2007(35) PTC 295(Bom)

9. Bharat Glass TubeLimited v. Gopal Glass WorksLimited, 2008 (37) PTC 1 (SC)

LAND LAW

1.TheGoaAgricultural TenancyAct, 1964

Note: Theunits mentionedaboveincludeinternal assessment hours.

BOOKSRECOMMENDED

1.Bareacts

2.GoaLaw Times

MARITIME LAW (OPTIONAL )

1. ConceptofLaw-Civil,CriminalLaw,PublicLaw,Privatelaw,PublicandprivateInternational

Law

2.Indiancontract Act with referenceto following :

Agreement,Offer andAcceptance,consideration,consent, capacityto contract, validvoid and voidable contracts, quasi contract,breach of contract, remediesforbreach, dischargeof contract, agencybailment.

3. ScopeofMaritimeLaw-Sources,Subjectsandobjects.ContinentalShelf,ExclusiveEconomicZone, seaBed,Admiralty JurisdictionInternational,aspectsofRegistrationShipbuildingcontractsand mortgage.

Nationalityof ships, flags of convenienceflagdiscrimination.

4.International MaritimeOrganisation-Its Structure, Objects,Functions.

5.Indian Merchant ShippingAct. 1958 ingeneralwith special referenceto:

(IDE)(a) Definitions, Section 3.

(b)Registration ofIndian Ships.Sections 20 to 74.

6. infodlmen&Apprentices. Sections 88 to 218.

(a) General aspects of Carriageof Goods bySeaAct. 1925.

(b)TheIndianMultimodal Transport ofGoods Act. 1993. (c) HagueVisbyRules; HamburgRules.

(d)Charter Party-Various Clauses andtheirInterpretations.

7.MarineInsuranceAct.-Insurableinterestinapolicy,differencebetweenmarineinsurancePolicies andotherpolicies.DifferenttypesofmarineinsurancePolicies,perilsofsea,claims.Settlementof claims.

8.Legalremediesmaritimeliens,atcommonlaw,generallegalremediesasgiveninspecificreliefact. Writs injunction IndianArbitration and Conciliation Act. 1996.

Books for Reference

1. Merchant Shipping Act, 1958 Govt. ofIndia

2. TheIndian Multi modal Transport ofGoods Act. 1993-Govt. ofIndia.

3. Carriageof Goods byseaAct., 1925 Govt. ofIndia

4. MarineInsuranceAct,1963 Govt. ofIndia

5. TheArbitration and Conciliation Act, 1996 Govt. ofIndia

6. S.T.C.W. Convention,1978I.M.O.

7. TheIndian Contract Act, 1879I.M.O.

8. Relevant ShippingManuals, Conventions Ru lesI.M.O.

9. Hague IVisbyRules.HamburgRules

10. Charter Parties Scrutton

11.Indian Contract ActActarSingh

12. MaritimeLaw ofIndiaGopalan Nair, Editor

13. Shipping Law Charley& Giles

14.Legal Regimeof Merchant ShippingDr.NagendraSingh

15.Limitation ofLiabilityofShipownersKhodieNarmada

16. MaritimeLiens.Dr.Thomas

17. Carriageof Goods byseaMitra

18. Business &Law for theShipmaster F.N.Hopkins

19. Shipping Law GrimeR.

20.Law ofCarriageof Goods AvatarSingh

21.Law ofArbitration AvatarSingh

AIRAND SPACE LAW (OPTIONAL)

I :Introduction

Definition ofAirLaw

Nature, Scopeand Source

Development of AirLaw(Paris Convention, 1910; Paris Convention, 1919;Madrid Convention,

1926; HavanaConvention, 1928; Warsaw Convention and Chicago Convention, 1944) Regulation

Freedom of theAirand Sovereigntyin theAir

Membership and OrgansofICAO

Legislative,Administrative and Judicial function. Economic and Technicalregulations

II: Bilateralism and Multi-literalism

Concept of bilateralism Views on multi-literalism Merits anddemerits Regionalismin civilaviation Indiaand bilateral agreement

III: Safetyand securityin civil aviation

TheConcept, Aviation terrorism

International Norms-conventions, protocols and regulations

Regulation inIndia : Airsafetyprovisions , Air Trafficmanagement,Legalregimeof Air Space and Outer Space, Problem of application ofAir, Space and telecommunication laws

Stateobligation to provideAir Navigation services, Sovereign rights of States

IV : New Development inIndia

Technologydevelopmentand problem in civilaviation

Airports-leasingand privatization-legal issues

LiabilityinInternationalcivil aviation

Manufacturers, operators, operators agents and maintenancecontractors

Third partyliabilityforsurfacedamage

ChangingGlobal Trend

Globalization, de-regulation and liberalisation in international civilaviation-Infra-structural problems of air port

Private involvement in owership operation and management ofair ports, international regulatory framework

Rights and Privileges ofAir Passergers

Consumer protection in Civil Aviation, Liabilityfordeath, injuryand delay

Air Cargo

International Conventions andRegulations

Aviation related Environmental problems

Aircraft financing and leasing, AviationInsurance, Settlement of Aviation Related Disputes, General Principles Role ofICAO andICJ, Arbitration, Settlement underMunicipalLaw

VII

SpaceLaw

Definition, nature, scopeand development

Sources : UN and Outer Space

SpaceTechnology-establishment of COPUOS,International Co-operation forpeaceful use UNSpaceTreaties,Development ofLaw byTreaties: TheSpaceTreaty, 1967; TheRescue Agreement, 1968; TheLiabilityConvention, 1972; TheRegistration Convention, 1975; The Moon Treaty, 1979; Partial Test BanTreaty, 1963;WeatherModification Convention, 1977

VIII

International and inter-governmental organizations, Bilateral Agreement in SpaceActivity, Satellite Broadcasting and Tele-communications

Useof SpaceTechnology:peaceful and non-peaceful, remotesensing, Disasterprediction,

warningand mitigation, management ofearth sources, Satellite navigationand location, Space communication

Commercialization ofSpaceActivities: Public and privatesectoractivities, industry-government partnership,IPR Rights,Organisation ofSpaceActivies-DOS,ISRO, Spacepolicy.

Books

1.Azbeyratne, RIR,Legal and Regulatory Issures inInternational Aviation (1996)

2. S. Bhatt, TheNew Aviation PolicyinIndia (1977)

3. Carole Blackshow, AviationLawand Regulation

4. V.S.Mani, Recent Trends inInternational Space and Policy(1966)