INTERNSHIP REPORT

PEPSICO INDIA HOLDINGS PVT. LTD.

DURATION: 9th March - 9th April, 2021

GP ID:

SUBMITTED BY:

Harsh Gupta

Amity Law School Delhi

(Affiliated to GGSIP University)

BA. LL. B, 5th YEAR

ADDRESS: D-906, Nimai Greens

Bhiwadi, Rajasthan

EMAIL: harshgupta8080@gmail.com

CONTACT NUMBER: 9729262838,

8448083591
S. No. Concerned Associate Work Done

1. Namrata Saikia a) Reviewed the Tropicana Products, Inc bottling

appointment and trademark licence agreements
(India & Bangladesh) to find the assignment
rights of PepsiCo and bottler’s termination right
in case of PepsiCo’s change of control.
b) Researched to find the categorization of
Bangalore North Taluk block by respective
Ground Water Authority and eligibility of
PepsiCo to apply for NOC for extracting ground
water.
c) Conducted research related to legal actions
available against sharing of fake defamatory news
on social media platform like WhatsApp and aids
provided by Department of Telecommunication in
such cases.
d) Made a note on the compliance requirements and
penalty of non-compliance with respect to
General Order issued by LET&F (Lab)
Department of Telangana.
e) Researched on the CIRP Regulations and read
various judgements to find the remedy available
to creditors for claims not submitted within
stipulated timeline under Insolvency and
Bankruptcy Code, 2016.
2. Shrinkhla Shekhar a) Reviewed the scrap sale agreement and
highlighted the alterations in comparison to modal
draft.
b) Researched on the provisions of The Chhattisgarh
Land Revenue Code, 1959 to find the necessary
sections and procedure of land diversion in state
of Chhattisgarh.
c) Prepared a list of all the statutory compliance
laws applicable on PepsiCo GBS which were
punishable with imprisonment.
d) Researched on the relevant sections and
regulations pertaining to Public Announcement
under Insolvency and Bankruptcy Code, 2016 and
Insolvency and Bankruptcy Bord of India
(Insolvency Resolution Process for Corporate
Persons) Regulations,2016.
e) Other compliance related works.

3. Tanvi Asthana a) Researched on provisions of Finance Act, 1994

and found case laws to determine whether
PepsiCo is liable to pay penalty in case where it
has already paid the due service tax long with
interest before the issuance of show cause notice.
b) Made a brief note on the implications of the
notification issued by the government which
instructed stakeholders to take necessary action in
light of the proposed amendment of Section 46 of
the Custom Act, 1962 introduced through Finance
Bill, 2021.
c) Analysed the position of PepsiCo with respect to
a show cause notice issued against it for
irregularity in payment of CENVAT credit and
 penalty for violation of CENVAT Credit Rules,
2004.
d) Researched on the provisions of Central Excise
Act, 1944 and read various judgements to
determine the existence liability of an assessee to
pay penalty in case where due excise duty along
with interest has been paid before the issuance of
show cause notice.

4. Luv Kapil a) Drafted the requested legal opinion on the query:

“Whether an NOC from AAI is required for
constructing an industrial building with 32 mtrs.
of height in Kosi, UP?” by referring to UPSIDA
Land Development and Building Regulations
2018, National Building Code 2016 and MCA
(Height Restrictions for Safeguarding of Aircraft
Operations), Rules 2015.
b) Researched on provisions of Building and Other
Construction Workers Act, 1996 to find the
applicability of the act on the installation of the
specified equipment in the PepsiCo’s Kosi plant.
c) Researched on compliance requirements and
permits required for shooting advertisement near
India Gate, New Delhi.
d) Assessed and made a note regarding the
implications of notice issued by Maharashtra
government (COVID-19 protocol) on PepsiCo’s
food manufacturing facility (Pune)

5. Deepti Dhall a) Drafted a comparison chart of changes proposed

in Plastic Waste Management (Amendment)
Rules, 2021 in light of Plastic Waste
Management Rules, 2016.
 b) Researched on the provisions of The Trademark
Act, 1999 to find the remedies available to
PepsiCo in case of concurrent use by another
company of its unregistered trademark having
transborder reputation.

c) Drafted a brief analysis of case related to

abovementioned research: MAC Personal Care
Pvt. Ltd. & Another Vs. Laverna GMBH & Co.
KG & Another

6. Chitwan Prabhakar a) Conducted research for determination of the

GST rate slab applicable on Doritos by
referring to HS Codes, India Food Code
notified by FSSAI and licences issued by
FSSAI to PepsiCo under FSS Act, 2006

7. INTERNSHIP a) Aspects of the various Acts related to labour

PROJECT laws subsumed under Code on Wages, 2019:
(Namrata Saikia, 1. Equal Remuneration Act, 1976
Shrinkhla Shekhar, 2. Payment of Wages Act, 1936
Deepti Dhall) 3. Minimum Wages Act, 1948
4. Payment of Bonus Act, 1965