Index: Semester X - B.A.Ll.B. (Hons.) Syllabus (Session: Jan - Jun)

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SEMESTER X | B.A.LL.B. (HONS.)
SYLLABUS (SESSION: JAN - JUN)
INDEX
SUBJECT TITLE PAGE NOS.

COMPULSORY
PROFESSIONAL ETHICS 2–8
HONOURS
FUNDAMENTAL RIGHTS AND ITS ENFORCEMENT 9 – 16
CORPORATE TAX 17 – 28
GEOGRAPHICAL INDICATION 29 – 38
INTERNATIONAL COMMERCIAL LAW 39 – 44
SOCIO-ECONOMIC OFFENCES 45 – 52
CRIMINAL JUSTICE SYSTEM 53 – 56
OPTIONALS
WTO STUDIES 57 - 71
WOMEN AND LAW 72 – 79
INDIRECT TAX 80 – 87
MEDIA AND LAW 88 – 95
LAW OF INSURANCE 96 – 103
LAW OF INSOLVENCY 104 – 108
INTERPRETATION OF STATUTES 109 – 118

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PROFESSIONAL ETHICS
SEMESTER X| B.A.LL.B. (Hons.)
SYLLABUS (SESSION: JAN-JUNE)
Faculty Name Dr. Dipak Das, Dr. Ankit Year/ Semester 5th Year / X
Awasthi, Ms. Prerana Semester
Verma
Course Name Professional Ethics No. of Credits 04
Course Code NA Session Duration 55 Minutes
No of Contact 60 (50 Lectures + 10 Pre-requisite None
Hours Tutorial Classes)
Introduction, The course aims to develop insights into the rules made by the Bar
Course Objective Council of India with respect to the Professional etiquette of
& Pedagogy advocates in India. It gives an outline of the Advocates Act, 1961
with the latest decisions of the Supreme Court and various High
Courts including the Contempt of Courts Act, 1971 and the
Consumer Protection Act, 2019.
Lecture-based teaching pedagogy will be followed and case laws will

also be discussed in Socratic mode as per the requirement of the
syllabus.
Course Objectives:
CO1- To give an insight into Historical aspects of the legal

profession in India.
CO2 -To discuss the transformation in the field of Legal
education especially in the Indian scenario.
CO3- To understand the actual working of the Advocates Act,
1961 along with BCI Rules.
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CO4- To develop the understanding of the Professional Ethics

required for Lawyers in India.
CO5- To discuss the intersection between the Contempt of
Court Act, 1971, the Consumer Protection Act, 2019, and the
Advocates Act, 1961.
CO6- To discuss the impact of globalization on the legal
profession.
LEARNING OUTCOMES:
Upon completion of this course, students would be able to:
LO1- Understand the core values that shape the ethical behaviour of an advocate.
LO2 - Advocate’s rights and responsibilities to act in morally desirable ways, towards
moral commitment and responsible conduct.
LO3 - Integrating academic learning with experimental learning in a profession.
EVALUATION COMPONENTS
Evaluation Components Distribution of
Marks
Continuous Internal Assessment 20
Mid Term examination 20
End Term 60
Total 100
*Note: Pass marks 50% of the final grade.
COURSE PLAN
S.No. Topics Lecture Sessions
1 History of Legal Profession in India 1-9
2 Profession Ethics and duties of Lawyers 10-17
3 The Advocates Act, 1961 18-26
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4 Rights and Limitations of such Rights 27-33

5 Liability for Deficiency in service and wrongs committed by 34-41
Lawyers
6 Impact of Globalization on legal services in India 42-50
DETAILED SYLLABUS
UNIT CONTENT
This module contains the study of legal profession in India in ancient,
Module 1 medieval and especially the changes which the profession underwent
HISTORY OF during British rule and other related aspects essential to understand
LEGAL the history of legal profession in India.
PROFESSION IN It also includes Legal education especially to track changes in pre and
INDIA post globalization in Indian scenario.
This module includes issues like need and necessity of ethics in the
Module 2 legal profession.
PROFESSIONAL In addition, duties of lawyers towards
ETHICS AND ➢ his clients,
DUTIES OF ➢ court including Bar and Bench relationship,
LAWYERS ➢ public,
➢ his fellow attorneys,
➢ self,
➢ society, etc., will also be undertaken for discussion.
The module will also include role played by a lawyer in the
administration of justice and advocate’s duty towards legal reform
and duty to provide legal aid etc.
This module covers the Advocates Act, 1961 and relevant provisions
Module 3 of the Bar Council of India Rules.
ADVOCATES Special Emphasis to be given on:
ACT, 1961 ➢ Salient Features of the Act
➢ Admission and Enrolment of Advocates
➢ Disciplinary Actions
➢ Conduct of Advocates
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The core contents of this module are right to practice, right to argue
Module 4 his case, right over his professional fees.
RIGHTS AND Decisions of courts on Advocate’s right to strike will be subject of
LIMITATIONS OF deliberation.
SUCH RIGHTS Conflicts of interests, lawyer’s versus client’s interests and
limitations of the rights of lawyers including restrictions on
advertising, bar from carrying on other professions, etc. will also be
taken up for discussion.
This module includes essential skills of a lawyer, case laws and
Module 5 relevant enactments like Consumer Protection Act,2019; the
LIABILITY FOR Contempt of Court Act, 1971 etc. which imposes liability upon an
DEFICIENCY IN advocate for the wrongs he commits in the course of his professional
SERVICE AND service.
OTHER WRONGS
COMMITTED BY
LAWYERS
The following important topics will be taken up for class discussion
Module 6 during the course:
IMPACT OF ➢ Impact of Globalization on legal profession,
GLOBALIZATION ➢ Legal outsourcing in India,
ON LEGAL ➢ Role of advocate in providing legal aid services,
SERVICES IN ➢ Advocate’s role in outside court/informal settlement of
INDIA disputes and,
➢ Age bare and entry into practice.
READINGS:
STATUTES, RULES AND REGULATIONS:

1. Advocates Act, 1961
2. Consumer Protection Act, 2019
3. The Contempt of Court Act, 1971
4. Bar Council of India Rules
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5. The Legal Practitioners (Fees) Act, 1926
CASE LAWS:
➢ A.K. Balaji v. The Government of India (2018)
➢ Bar Council of India v. A.K. Balaji (2018)
➢ Ex-Capt. Harish Uppal vs Union of India & Anr (2002)
➢ Balraj Singh Malik vs Supreme Court of India (2012)
➢ N.K.Bajpai vs Union of India & Anr (2012)
➢ State of Punjab And Ors vs Ram Singh Ex. Constable (1992)
➢ Noratanmal Chouraria vs M.R. Murli & Anr (2004)
➢ R.D. Saxena vs Balram Prasad Sharma (2000)
➢ The Communist Party of India (M) vs Bharat Kumar & Ors (1997)
➢ Mahabir Prasan Singh vs M/S Jacks Aviation Private Ltd (1998)
➢ E. M. Sankaran Namboodiripad vs T. Narayanan Nambiar (1970)
➢ In Re: Prashant Bhushan and another (2020)
➢ In Re: Hon’ble Justice Shri C.S. Karnan (2017)
➢ In Re: Vijay Kurle and others (2020)
➢ M.V. Jayarajan v. High Court of Kerala (2015)
➢ Hari Singh Nagra v. Kapil Sibal and others (2010)
➢ Abhyudaya Mishra v. Kunal Kamra (2020)
➢ Aditya Kashyap v. Rachita Taneja (2020)
➢ Surender Raj Jaiswal And Ors. vs Vijaya Jaiswal (2003)
➢ Jaymal Thakore vs Charity Commissioner (2001)
➢ Harishankar Rastogi vs Girdhari Sharma And Anr (1978)
➢ Bar Council Of India vs High Court Of Kerala (2004)
➢ V.P. Kumaravelu vs The Bar Council Of India, New Delhi (1997)
➢ Pandurang Dattatreya Khandekar vs The Bar Council Of Maharashtra, (1983)
➢ Kerala Vyapari Vyavasayi Ekopana vs State Of Kerala (2013)
➢ George Kurian vs State of Kerala (2004)
➢ In Re: Arundhati Roy vs Unknown (2002)
BOOKS AND ARTICLES

1. Raju Ramachandran, Professional Ethics: Changing Profession and Changing Ethics,
LexisNexis, Butterworths. (2nd Edition, 2014)
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2. P.B. Mukharji, Professional Ethics of the Advocate, University of Burdwan. (1975)

3. P. Ramanatha Aiyer, Legal & Professional Ethics- Legal Ethics, Duties & Privileges
of a Lawyer, Wadhwa Publications, Nagpur. (3rd edition, 2010)
4. Justice V.R. Krishna Iyer, Law, Lawyers and Justice, B.R. Publishing Corp. Delhi.
5. Stephen Gillers, Regulation of Lawyers: Problems of Law & Ethics, Little, Brown &
Com Boston Toronto, London. (12th edition, 2020)
6. Ross Grauston (ed.), Legal Ethics & Professional Responsibility, Clarendon Press,
Oxford. (1996)
7. Gary Bellow & Bea Moultan, The Lawyering Process: Ethics and Professional
Responsibility, The Foundation Press, Inc. (1981)
8. D.V. SubbaRao, Sanjiva Row’s The Advocates Act, 1961, LexisNexis, Butterworths.
(7th ed., 2005)
9. Nicolson and Webb, Professional Legal Ethics, Oxford University Press. (2000)
10. S.C. Sarkar, Hints on Modern Advocacy, Cross-Examination and Professional Ethics,
India Law House, New Delhi. (2002)
ONLINE ARTICLES/BLOGS/REPORTS:
1. History of legal profession in India,

http://www.barcouncilofindia.org/about/about-the-legal-profession/history-of-the-legal-
profession/
2. Globalization and its effects on legal profession

https://blog.ipleaders.in/globalization-effects-legal-profession/
3. Professional Ethics and Duties of Lawyers

http://www.lawjure.com/professional-ethics-for-lawyers/
4. Rules on Professional Standards

http://www.barcouncilofindia.org/about/professional-standards/rules-on-professional-
standards/
5. Advocate’s right to strike

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https://www.legalserviceindia.com/legal/article-582-strikes-by-advocates-in-india.html
6. Aligning the Interests of Lawyers and Clients

https://www.jstor.org/stable/42706198
7. Impact of Globalization on legal profession

https://www.mondaq.com/india/management/696680/globalisation-of-legal-services-and-
indian-perspective
8. Role of advocate in providing legal aid services

https://nalsa.gov.in/services/legal-aid/legal-services
9. Why Do Lawyers Enjoy Immunity Against Wrong Practices?

https://vidhilegalpolicy.in/blog/why-do-lawyers-enjoy-immunity-against-wrong-practices/
10. Consumer Protection Act, 2019 and the legal profession

https://blog.ipleaders.in/consumer-protection-act-2019-and-the-legal-
profession/#Does_the_word_service_include_legal_service_in_its_scope_as_well
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FUNDAMENTAL RIGHTS AND ITS ENFORCEMENT (HONOURS PAPER)

SEMESTER X| B.A.LL.B. (Hons.)
SYLLABUS (SESSION: JAN-JUNE, 2022)
Faculty Name 1. Prof. (Dr.) Uday Year/ Semester 5th Year / X

Shankar semester
2. Dr. Deepak K.
Srivastava
3. Mr. Abhinav K. Shukla
Course Name Fundamental Rights and No. of Credits 6
their Enforcement
No of Contact 60 Lectures Pre-requisite Basic
Hours understanding of
Constitution of
India
Introduction, Man is born “with a title of perfect freedom and an uncontrolled
Course Objective enjoyment of all the rights and privileges of the Law of Nature” and
& Pedagogy he has by nature a power to preserve his property i.e., his life, liberty,
and estate, against the injuries and attempts of other men.
Fundamental Rights are essential for the moral and material
development of the people. Autonomy and well-being constitute core
of the inalienable interest of human being. These are clearly spelled
under the constitution, popularly known as Fundamental rights or
unenumerated rights which are to be inferred as integral to the
specified rights.
Rights and remedies are integrated scheme under the Constitution.
The guaranteed rights are meaningless in the absence of the
mechanism to seek redressal for the violation of the rights. Article 32
and 226 of the Indian Constitution enshrines this provision whereby
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individuals may seek redressal for the violation of their fundamental

rights. The Constitution provides for the courts to protect and
safeguard them in case of any infringement.
The concept of Fundamental Rights, being indispensable for the full
and complete development of the human personality, will be
discussed at length under this course.
This course is an attempt towards imparting knowledge of various
aspects of the Fundamental Rights and their Enforcement and after
going through this course the students will be able to:
• Understand the history behind Fundamental Rights
as incorporated in the Indian Constitution and the
need for incorporation of Fundamental Rights in the
Constitution of India.
• Know the concept of Fundamental Rights.
• Understand the different rights guaranteed in Part III
of the Indian Constitution with the help of its
interpretation by the courts.
• To understand the different socio-economic rights
provided in Part IV of the Constitution.
• Understand the enforceability of Fundamental Rights
and its expansion.
Teaching of the above course requires giving the student an

understanding of the interpretation of the case and provisions of Part
III of the Indian Constitution. In this attempt, teaching will be by
discussion of every provision by giving reference of the CAD and
interpretation given by the court in relation thereto. Students will be
encouraged to participate in the discussion and to obtain answers to
their questions. Simultaneously the focus will be on contemporary
issues that arise before courts and possible interpretation of the power
and functions of the institutions. The methods followed for teaching
are Lecture Method, Case Law Method, Moot Court Exercise and
Group Discussion.
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Learning The students will have necessary legal skill to understand the
Outcomes: importance of fundamental rights and its legal implications and will
acquire analytical ability to give interpretation to the constitutional
issues in contemporary times.
Marks
End Term 50
Total 100
COURSE PLAN
S.No. Topics Lecture
Sessions
1 INTRODUCTION 1-08
2 RIGHT TO EQUALITY 09-20
3 RIGHT TO FREEDOM 21-32
4 RIGHT TO LIBERTY 33-39
5 RIGHTS TO LIBERTY AND EQUALITY 40-47
6 ENFORCEMENT OF THE FUNDAMENTAL RIGHTS 48-54
7 SOCIO-ECONOMIC RIGHTS AND THEIR 55-60
ENFORCEMENT
DETAILED SYLLABUS
UNIT CONTENT
Historical Development of Fundamental Right, Concept of
Module 1 Fundamental Right, How fundamental are the Fundamental Rights?
INTRODUCTION Fundamental Rights in India, Justifiability of Fundamental Rights,
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Reach of Fundamental Rights – State, Horizontal / Vertical

application of the Rights, Violation of Fundamental Rights.
Law, Unconstitutionality of a statute, Doctrine of Eclipse, Doctrine
of Severability, Waiver of Fundamental Rights, Personal Laws
Equality before Law and Equal protection of Laws- Reasonable

Module 2 classifications, -illustrations, Administrative Discretion and Article
RIGHT TO 14, Natural Justice & Article 14
EQUALITY Prohibition of Discrimination, Special provisions for Women,
Children, SEBC, SC and ST, Reservation in Admission, EWS
reservation and its constitutionality.
Equality of opportunity in public employment, Matter of
Employment, Exceptions to Article 16 & 16 (2), Reservation in
services Article 16 (4), what are backward classes? The Indra
Sawhney Case, Position before and after Indra Sawhney
Article 19 (1) (a) to 19 (1) (g) with restrictions. (Freedom of speech
Module 3 and expression; Freedom to assemble peaceably and without arms;
RIGHT TO Freedom to form association or unions; Freedom to move freely
FREEDOM throughout the territory of India; Freedom to reside and settle in any
part of the territory of India; Freedom to practice any profession, or
to carry on any occupation, trade or business.)
Protection in respect of conviction for offences (Article 20)
Protection of life and personal liberty including Right to Education
(Articles 21-21A)
Protection against arrest and detention in certain cases. (Article 22)
Freedom of Religion & Conscience (Article 25-28)

Module 4
RIGHT TO
LIBERTY
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Right against Exploitation (Article 23-24)

Module 5 Rights of a group to retain its distinct identity (Article 29)
RIGHTS TO Minority Right to establish and administer educational institutions
LIBERTY AND (Article 30)
EQUALITY
Writ jurisdiction- Habeaus Corpus, Mandamus, Quo warranto,

Module 6 Certiorari and Prohibition
ENFORCEMENT Concurrent jurisdiction of the High Courts under Article 226
OF THE Res judicata; Laches, Rule of locus standi, Public Interest
FUNDAMENTAL Litigation; Existence of alternative remedies; Nature and scope of
RIGHTS relief
Article 33 and 34
Impact of Emergency on Fundamental Rights
Module 7 Nature of the Rights; Scope of Unenumerated Rights; Justiciability;

SOCIO- Role of Non-judicial institutions in the enforcement.
ECONOMIC
RIGHTS AND
THEIR
ENFORCEMENT
READINGS:
Prescribed Text:
• The Constitution of India, 1950
Prescribed Books:
• S. Choudhary, M Khosla and PB Mehta, The Oxford Handbook of the Indian
Constitution, 1st ed., 2016,
• M. P. Singh, V. N. Shukla’s Constitution of India, 13th ed., 2019
• M.P. Jain, Indian Constitutional Law, 8th ed., 2018
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• Udai Raj Rai, Fundamental Rights and their Enforcement 1st ed., 2011
• D.D. Basu, Shorter Constitution of India (15th ed., 2018)
• H.M. Seervai, Constitutional Law of India (4 th ed., Vol 1 (1991), Vol. 2
(1993), Vol. 3 (2019 Rep.)
Recommended Readings:
• Granville Austin, The Indian Constitution: Cornerstone of a Nation (1966)
• Granville Austin, Working a Democratic Constitution - A History of the Indian
Experience (1999)
• S.P. Sathe, Judicial Activism in India 2nd ed.
• Shiva Rao, The Framing of India’s Constitution– Select Documents (1967)
• Report of the National Commission to Review the Working of the Constitution
(2002)
• Guidelines for Public Interest Litigation issued by the Supreme Court of India
https://main.sci.gov.in/pdf/chamberAllotement/pilguidelines.pdf
CASE LAWS:
1. Som Prakash v. Union of India (1981) 1 SCC 449
2. Pradeep Kumar Biswas v. Indian Institute of Chemical Biology (2002) 5 SCC 111
3. G. Basi Reddy v. International Crops Research (2003) 4 SCC 225
4. Zee Telefilms Ltd. v. Union of India (2005) 4 SCC 649
5. State of U.P. v. Radhey Shyam Rai (2009) 5 SCC 577
6. Jatya Pal Singh v. Union of India (2013) 6 SCC 452
7. BCCI v. Cricket Association of Bihar (2015)3 SCC 251
8. Dr. Janet Jeyapaul v. SRM University (2015) 16 SCC 530
9. Keshavan Madhava Menon v. State of Bombay AIR 1951 SC 128
10. Bhikaji Narain Dhakras v. State of M. P. AIR 1955 SC 781
11. State of Gujarat v. Sri Ambica Mills (1974) 4 SCC 656
12. Bashesher Nath v. CIT AIR 1959 SC 149
13. State of Bombay v. F.N. Balsara AIR 1951 SC 318
14. RMDC v. Union of India AIR 1957 SC 628
15. Shayara Bano v. Union of India (2017) 9 SCC 1
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16. State of W. B. v. Anwar Ali Sarkar AIR 1952 SC 75

17. Kathi Raning Rawat v. State of Saurashtra AIR 1952 SC 123
18. Indra Sawhney v. Union of India AIR 1993 SC 477
19. M. Nagaraj v. Union of India (2006) 8 SCC 212
20. Ashoka Kumar Thakur v. Union of India (2008) 6 SCC 1
21. Gulshan Prakash v. State of Haryana (2010) 1 SCC 477
22. BK Pavitra v. Union of India (2017) 4 SCC 620
23. Jarnail Singh v. Lachhmi Narain Gupta (2018) 10 SCC 396
24. Mukesh Kumar v. State of Uttarakhand (2020) 3 SCC 1
25. Joseph Shine v. Union of India (2019) 3 SCC 39
26. Chintaman Rao v. State of M.P. AIR 1951 SC 118
27. Narendra Kumar v. Union of India AIR 1960 SC 430
28. Bennett Coleman & Co. v. Union of India (1972) 2 SCC 788 234
29. AK Roy v. Union of India (1982) 1 SCC 271
30. Sec., Min. of I & B, GoI v. Cricket Association of Bengal (1995) 2 SCC 161
31. PUCL v. Union of India (1997) 1 SCC 301
32. Communist Party of India (M) v. Bharat Kumar (1998) 1 SCC 201
33. AIADMK v. Chief Secretary, Government of Tamil Nadu (2009) 5 SCC 452
34. Animal Welfare Board v. A. Nagaraja (2014) 7 SCC 547
35. Anuradha Bhasin v. Union of India (2020) 3 SCC 637
36. Foundation for Media Professionals v. Union Territory of J & K & Another (2020) 5
SCC 746
37. Shreya Singhal v. Union of India (2015) 5 SCC 1
38. State of Gujarat v. Mirzapur Moti Kureshi Kassab Jamat (2005) 8 SCC 534
39. Tehseen S Poonawala v. Union of India (2018) 9 SCC 501
40. Selvi v. State of Karnataka (2010) 7 SCC 263
41. Maneka Gandhi v. Union of India (1978) 1 SCC 248
42. National Legal Services Authority v. Union of India (2014) 5 SCC 438
43. Justice KS Puttaswamy v. Union of India (2017) 10 SCC 1 283
44. Navtej Singh Johar v. Union of India (2018) 1 SCC 791
45. Pramati Educational and Cultural Trusts v. Union of India (2014) 8 SCC 1
46. DK Basu v. State of West Bengal (1997) 1 SCC 416
47. People’s Union for Civil Rights v. Union of India (2004) 9 SCC 580
48. Seshammal v. State of Tamil Nadu (1972) 2 SCC 11
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49. N. Adithayan v. Travancore Devaswom Board (2002) 8 SCC 106

50. Commissioner of Police v. Acharya Jagadishwarananda Avadhuta (2004) 12 SCC 770
51. Adi Saiva Sivachariyargal Nala Sangam v. The Government of Tamil Nadu (2016) 2
SCC 725
52. Rev. Stainislaus v. State of M.P. (1977) 1 SCC 677
53. Bijoe Emmanuel v. State of Kerala (1986) 3 SCC 615 349
54. Indian Young Lawyers Association v. State of Kerala (2019) 11 SCC 1
55. Kantaru Rajeevaru v. Indian Young Lawyers Association (2020) 9 SCC 121
56. People’s Union for Democratic Rights v. Union of India (1982) 3 SCC 235
57. Islamic Academy of Education v. State of Karnataka 2003 (6) SCC 697
58. T.M.A. Pai Foundation V. State of Karnataka (2002) 8 SCC 481
59. P.A. Inamdar v. State of Maharashtra (2005) 6 SCC 537
60. Sindhi Education Society v. Chief Secretary, Government of NCT of Delhi (2010) 8
SCC 49
61. State of Uttaranchal v. Balwant Singh Chaufal (2010) 3 SCC 402
62. Ritesh Sinha v. State of Uttar Pradesh, AIR 2019 SC 3592
63. Fertilizer Corporation Kamagar Union, Sindri & Ors.v. Union of India & Ors., AIR
1981 SC 344
64. Francis Corallie Mulin v. Union Territory of Delhi 1981 SCR (2) 516
65. Olga Tellis v. Bombay Municipal Corporation; 1985 SCR Supl. (2) 51
66. Paschim Banga Khet Mazdoor Sangh v. State of West Bengal, 1996 SCC (4) 37
67. Mohd. Ahmed (Minor) v. NCT Delhi, 2013 SCC On Line Del 703
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CORPORATE TAX (HONS.)
SEMESTER- X | BA.LLB. (HONS.)
SYLLABUS (SESSION: JAN-MAY)
Faculty Dr Anindhya Year/ Semester 5TH / Xth

Tiwari
Course Name Corporate Tax No. of Credits 6
Session 60 Minutes Pre-requisite Essential

duration
1. Principle of Taxation Law
No of Contact 5
2. Indirect Taxation
Hours (Week)
3. Company Law 1 & 2
Desirable
4. Corporate Finance
5. Corporate reconstruction
6. Financial Markets &

Regulation of Securities
7. International Commercial Law
8. WTO Studies
Introduction, The concept of tax planning, tax avoidance and tax evasion has received
Course extensive judicial attention in India. However in recent times this subject
Objective & has gained much importance because of the increasing tendency of the
Pedagogy Revenue to examine with microscope any transaction that leads to
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reduction in tax liability.
The study of Corporate Tax or Corporation Tax has received huge

importance in modern times as globalization has led to entry of companies
in India which not only generate employment but also bring revenue to
state. The implication of tax and its study commences from the very birth
of any company and continues till the liquidation of the company under the
study of corporate tax. Tax authorities have to support the object of the
policies framed by State, and in this sense we study various provisions
which facilitate the companies to develop and generate economy to the
nation. Nevertheless, the provisions are amended to support the policies
but the tax authorities will continue to charge tax on these corporate bodies
having different status.
Our ancient history and culture give us in India our unique identity.
Ancient lawgivers and philosophers, like Manu and Chanakya, wrote
extensively on the duties of a sovereign and their relationship with the
subjects. They laid foundations of mighty empires and enabled the spread
of India’s unique culture and civilization across many countries. When Mr.
James Wilson introduced Income Tax in India in its modern form, he was
only following in the footsteps of this illustrious tradition. The ancient
dictum, ‘Kosh Mul Danda’ continues to be as relevant today as it was
thousands of years back. At that time, though the existence of
industrialization and trading was at its acute stage, but taxation of the
transactions by these above bodies prevailing.
Recently we have seen the law courts trying to compute tax on the
overseas transactions of the companies, which proves the competency and
power of the tax authorities in India and their vigilance over the
transactions which draw some impact in India. So the reconstructions or
rehabilitation of the companies have separate importance and scope of
study under the tax perspectives. We need to study the classifications of
companies done by the financial perspectives and social object.
Teaching methodology will predominantly focus on classroom teaching

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through lecture and discussion methods. Further, adequate explanations,

illustrations, examples will be given to make clear the nuances of law.
Discussions will take place on laws and case laws to understand the
interpretation of legal provisions.
COURSE OBJECTIVES
CO1: To understand the basic concepts of Corporate Tax
CO2: To assess and compute the corporate tax
CO3: To understand the procedural compliances for corporate under tax laws, National &
International.
CO4: To interpret and apply the corporate tax provisions nationally and internationally
COURSE LEARNING OUTCOME:
LO1. Students will be able to know the system for Corporate Taxation.
LO2. Students will be able to know the various components of the legislation and its use in
the process of Corporate Taxation.
LO3. Students will be able to examine the tendencies of judicial decisions while exploring
the meaning of the terms especially at the time of all evolving tax lawS for companies.
LO4. The student will understand and demonstrate the conceptual and working knowledge of
Corporate Taxation.
EVALUATION COMPONENTS:
Components of Course Evaluation
Mid Term Examination 25%
Individual Projects and Presentation 25%
End term Examination 50%
Total 100%
COURSE PLAN
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MODULE 1: INTRODUCTION 7
MODULE 2: TAXATION OF BUSINESSES 7
MODULE 3: TAX IMPLICATION 7
MOUDLE 4: BUSINESS TAX PROCEDURE AND INTERNATIONAL TAX 20

MANAGEMENT
MOUDLE 5: TAX ON SPECIFIED CORPORATE TRANSACTIONS 10
DETAILED COURSE OUTLINE
MODULE 1. 1. Introduction of Income Tax. 7
2. Introduction of Corporate Tax.
INTRODUCTION 3. Tax structure in India under Indian Income Tax Act.
4. Residential Status of company
5. Tax Incidence as per Residential Status & its relation

with tax.
6. Receipt of income & Accrual of income.
7. Political Economy of Tax Structre.
MODULE 2. 1. Carry Forward of business losses 7
2. Set off of business losses
TAXATION OF 3. Depreciation
BUSINESSES
4. Taxable Income and Tax Liability.
5. Tax on Distribution of Profit.
6. MAT (Minimum Alternative Tax)

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7. Areas of Corporate Tax Planning
8. Tax Planning Management Cell
MODULE 3. 1. Taxation with reference to Newly Established 7

Business.
a. Location of a Business.
TAX IMPLICATION
b. Nature of Business.
c. Form of Business.
2. Taxation with reference to Start ups.
3. Other Special Provisions Relating to Companies
4. Equalization Levy
MOUDLE 4. 1. Double Taxation Avoidance Agreement. 20
2. Advance Payment of Tax.
BUSINESS TAX 3. Collection of Tax at Source and E—TDS Return.

PROCEDURE AND
4. Tax Planning and Management.
INTERNATIONAL
TAX MANAGEMENT 5. Transfer Pricing & Place of Effective Management
(POEM)
6. Permanent Establishment
7. Base Erosion
MOUDLE 5. 1. Slump Sale, Restructuring & Buy Back of shares 10
2. Redemption of Preference shares, Issue of shares at

Premium, Transfer of shares & Reduction of share
TAX ON SPECIFIED
CORPORATE 3. Capital, Gifts, cash credits, unexplained money,
P a g e | 22
TRANSACTIONS investments.
PRESCRIBED TEXT BOOKS:
• Dr. Vinod K. Singhania & Dr. Kapil Singhania, Direct Taxes Law and Practice by
Taxmann publications
• Income Tax Law by Chaturvedi & Pithisaria (Wadhwa Publication)
• Corporate Tax Planning by Daniel Q. Posin (Little Brown & Company, London)
• Double Taxation, Tax Treaties, Treaty Shopping by Christiana HJI Panayi (Kluwer
Law International)
• Corporate Tax Planning by V.K.Singhania (Taxmann Publication)
RECOMMENDED READINGS:
1. Income Tax Law by V.K.Puri (Jain Books Agency Publication)

2. Law of Income Tax by Sampath Iyengar (Bharat Publication).
3. Corporate Tax Planning by Daniel Q. Posin (Little Brown & Company, London).
4. Corporate Tax Planning and Management Direct Tax Law & Practice by Girish Ahuja
& Ravi Gupta (Bharat Publication).
5. Guide on Foreign Collaboration by Rajiv Jain (India Investment Publication).
6. Tax Incentives for Foreign Direct Investment by Alex Easson (Kluwer Law
Internation).
7. Dr. Girish Ahuja & Dr. Ravi Gupta, Direct Taxes Ready Reckoner with Tax Planning,
Wolters Kluwer publications
8. Sampath Iyengar, Law of Income Tax, Bharath Law House, New Delhi.
9. Kanga and Palkiwala, The Law and Practice of Income Tax, LexisNexis.
10. S. Bhattacharya & H.R. Garg, Handbook of Direct Taxes (2010) Eastern Law House,
Calcutta.
11. ICSI Reading Materials
CASES
1. ABB FZ LLC, [2017] 83 taxmann.com 86 (Bengaluru-Trib)

2. Advance Ruling Application No. P-16 of 1998, In Re [1999] 102 Taxman 377
(AAR-New Delhi)
P a g e | 23
3. Aiken Industries, Inc. v. Commissioner, 56 T.C. 925 (1971) United States Tax
Court; Filed August 5, 1971
4. American Leaf Blending Co. Sdn Bhd v. DG of IR, [1978] STC 561
5. Amritlal v. Union of India, AIR 1964 SC 648
6. Applicant A v. Minister for Immigration and Ethnic Affairs, (1997) 7 ALJR 381 78
7. Arabian express lines ltd v. Union of India, (1995) 212 ITR 31 (Guj.)
8. Attorney General v. HRH Prince Augustus, [1957] 1 All ER 49
9. Attorney-General for Canada v. Attorney General for Ontario, [1937] AC 326
10. Attorney-General vs. Carlton Bank, [1899] 2 QB 158
11. Authority of Advanced Ruling, New Delhi, P. No. 13 of 1995 [1997] 94 Taxman
171 (AAR - New Delhi)
12. B4U International Holdings Ltd v. Deputy Commissioner of Income Tax (IT),
[2012] 52 SOT 545/21 taxmann.com 529 (Mum.)
13. Babaji Kondaji Garad v. Nasik Merchants Co-operative Bank Ltd. AIR 1984 SC 192
14. Baleshwar Bagarti v. Bhagirathi Dass, [1908] I.L.R. Cal. 701
15. Bengal ImmunityCo. v. St. of Bihar AIR, 1955 SC 661
16. Bhim Sen Khosla v Commissioner of Income Tax, (1982) 133 ITR 667 (Del)
17. Bishambhar Dayal Chandra Mohan v. State Of Uttar Pradesh & Ors, AIR1982 SC
32
18. Buchanan & Co. v. Babco Ltd., [1978] AC 141
19. Bulmer Ltd. v. S.A. Bollinger, [1972] 2 All ER 1226
20. C.I. T. v. Vishakhapatnam Port Trust, (1983) 144 ITR (AP)
21. Canadian Pacific Ltd. v. The Queen, 76 D Tax 612
22. Case concerning the Polish Postal Service in Danzing, (P.C.I.J.) Series B. No. 11, p.
39
23. Central India Spg. & Wvg. & Mfg. Co. Ltd. v. Municipal Committee AIR 1958 SC
341
24. Chertsey, UDC v. Mixnam’s Properties, [1942] 2 All ER 627
25. Chong v. Commissioner of Taxation, (2000) FCA 635
26. CIR v. Hang Seng Bank Ltd. [1991] 1 AC 306 (PC)
27. CIR v. HK-TVB International Ltd. [1992] 3 WLR 439 (CA)
28. CIR v. N.V. Philips, (1955) NZLR 868
29. CIR v. United Dominions Trust Ltd., [1973] 1 NZTC 61
30. CIT v. Chunilal B. Mehta [1938] 6 ITR 521 (PC)
P a g e | 24
31. CIT v. Davy Ashmore India Ltd., [1991] 190 ITR 626 (Cal.)
32. CIT v. J.H. Gotla, [1985] 156 ITR 323 (SC)
33. CIT v. P.V.A.L. Kulandagan Chettiar, [2004] 267 ITR 654 (SC)
34. CIT v. R.M. Muthaiah, [1993] 202 ITR 508 (Kar.)
35. CIT v. Siemens Aktiongesellschaft, [2009] 177 Taxman 81 (Bom.)
36. CIT v. V.R.S.R.M. Firm and Arabian Express Lines Ltd. (1994) 208 ITR 400 (Mad.)
37. Collco Dealings Ltd. v. CIR, [1961] 1 All ER 762
38. Commissioner for Inland Revenue v Lever Bros & Unilever Limited, 1946
39. Commissioner Income Tax v. VikramCottonMills Ltd., [1977] 106 ITR 829 (All.)
40. Commissioner of Excess Profits Tax, Bombay City v. ShriLakshmiSilk Mills Ltd.,
[1951] 20 ITR 451 (SC)
41. Commissioner of Income Tax v. Davy Ashmore India Ltd, (1991) 190 ITR626 (Cal.)
42. Commissioner of Income Tax v. Shahzada Nand&Sons, [1966] 60 ITR 392 (SC)
43. Commissioner of Income Tax, International Taxation v. Samsung Electronics Pvt.
Ltd., [2011] 203 Taxman 477/16 taxmann.com 141 (Kar.)
44. Commissioner of Taxation v. Lamesa Holdings, (1997) 785 FCA
45. Corocraft Ltd. v. Pan American Airways Inc., [1968] 3 WLR 1273
46. Corstar v. Eurymedon, [1938] 1 All ER 122 (CA)
47. Crown Forest Industries Ltd. v. The Queen, [1995] 2 SCR 802 (Canada)
48. Cudd Pressure Control Inc. v. The Queen, [1999] CTC 1 (Canada)
49. DCIT v. Torquoise Investment and Finance Ltd, (2008) 300 ITR 1(SC)
50. Derry v. Peek, [1889] 14 App. Cas. 337
51. Deshbandhu Gupta & Co. v. Delhi Stock Exchange Association Ltd., [1979] 4 SCC
565
52. Director Of Income Tax v. M/S Nokia Networks OY, [2012] 25 taxmann.com 225
(Delhi)
53. DIT (International Taxation), Mumbai v. Morgan Stanley and Co. Inc, (2007) 7 SCC
1
54. DJLMB Mauritius Investment Co. v. CIT, (1997) 228 ITR 268
55. Ducking v. Gollan [1965] 42 TC 333 (UK)
56. Dy. Director of IT (International Taxation) v. Daimler Chrysler A.G., (2010) 133
TTJ (Mum) 766
57. Ellerman Lines Ltd. v. CIT, [1971] 82 ITR 913 (SC)
P a g e | 25
58. Emily St. A. Tait Est., 9 TCM 122 (1949)

59. Estate of Burghardt v. Commissioner 80 TC 705; [1983] aff’d 734 F.2d 3 [1984]
(US)
60. F. L. Smith &Co. v. Greenwood [1921] 3 KB 583
61. Factor v. Laubenheimer, 290 US 276
62. Federal Commissioner of Taxation v. United Aircraft Corporation, High Court of
Australia, 06 December 1943, [1943] 7 ATD 318
63. Federal Tax Administration v Danish, A/S (5 May 2015) Cases No 2C 364/2012, 2C
377/2012 (The Federal Supreme Court, Switzerland)
64. Fender v. St. John Mildmay, 1937-3 All E R 402
65. Fothergill v. Monarch Airlines Ltd., [1981] AC 251
66. Girdhari Lal & Sons v. Balbir Nath Mathur, AIR 1986 SC 1499
67. Gladden Estate v. The Queen, [1985] 1 CTC 163, (a Canadian case)
68. Golay Buchel, (RJF 11/01 No. 1428)
69. Govind Lal Chaggan Lal Patel v. Agrl. Produce Market Committee AIR 1976 SC
263
70. Grainger&Sons v. Gough, 3 TC 462
71. Gramophone Company of India Ltd case v. Birender Bahadur Pandey, AIR 1984 SC
687
72. Graphite India Ltd. v. Dy. CIT, [2003] 86 ITD 384 (Kol.)
73. Gulabchand Gambhirmal v. Kudilal Govindram, AIR 1959 MP 151 (MP)
74. Hindustan Construction Co. Ltd. v. V.S. Gaitonde, Income Tax Officer, Companies
Circle I(3), Bombay and Anr AIR 1965 SC p. 1316
75. Hunter Douglas v. MNS, 79 DTC 5340
76. In re Grand Jury Proceedings, United States v. Field, 532 F.2d 404 (5th Cir. 1976)
77. In Re, Competence of the General Assembly for the Admission of a State to the
United Nations, Advisory Opinion, I.C.J. Reports 1950, p. 4 at p.8
78. IRC v. The Commerzbank AG and IRC v. The Banco Do Brasil SA [1990] STC 285
79. Ishikawajma-Harima Heavy Industries Ltd. v. Director Of Income Tax, Mumbai,
[2007] 288 ITR 408 (SC)
80. James Buchanan & Co. Ltd. v. Babco Forwarding & Shipping (UK) Ltd., [1978] AC
141
P a g e | 26
81. James Mackintosh And Co. (P) Ltd. vs Assistant Commissioner Of Income, (2005)
92 TTJ Mum 388
82. Janson v. Driefontein Consolidated Mines Ltd., 1902 AC 484
83. John N. Gladen v. Her Majesty the queen, 85 DTC 5188
84. K. P. Varghese v. Income Tax Officer AIR 1981 SC 1922
85. K.R.C.S. Bala Krishna Chetty & Sons & Co. v. State of Madras, [1951] STC 114
86. Karumuthu Thiagaraja Chetty & Co. v. CEPT, [1961] 42 ITR 788 (Mad.)
87. Kolaparti Venkatareddi v. Kolaparti Peda Venkatachalam, AIR 1964 AP 465
88. Kubic Darius v. Union of India, AIR 1990 SC 605
89. Laxminarain Gupta v. A.N. Puri AIR, 1951 Cal. 335
90. Laxmipat Singhania v C.I.T., (1969) 72 ITR 291 (SC)
91. Leonhardt v. CIT, [2001] 249 ITR 418 (Cal.)]
92. Liquidator Rhodesia Metals Ltd. v. CIT [1940] AC 774
93. Maganbhai Ishwarbhai Patel v. Union of India, [1970] 3 SCC 400
94. 94. Maharaja Bikram Kishore v. Province of Assam, [1949] 17 ITR 220 (Cal.) 89
95. Maunsell v. Olins, [1975] All ER
96. Maximov vs. United States, 373 U.S. 49 (1963)
97. McDowell & Co. Ltd. v. CTO, [1985] 154 ITR 148 (SC)
98. Metchem Canada Inc. v. Dy. CIT, [2006] 284 ITR (AT) 196 (Mum.)
99. Minerva Mills Ltd vs. Union of India, AIR 1980 SC 1789
100. Motilal v. State of Uttar Pradesh, AIR 1961 ALL 257
101. Motorola Incorporated v. Deputy Commissioner of Income Tax, [2005] 95 ITD 269
102. Mounsell vs. Olins, [1975] 1 All.E.R 100
103. Mount Morgan Gold Mining Co. Ltd. v. CIT [1923] 33 CLR 76
104. Murarilal Mahabir Prasad v. B.R. Vad, AIR 1976 SC 313
105. Naraindas Vs. State of Madhya Pradesh, AIR 1974 SC 1532
106. Narasia Lines (Malta) Ltd v. Dy. CIT, 2005 ITR 268 (Ker.)
107. Nathan v. FCT, (1918) 25 CLR 183
108. Navnit Lal C. Javeri v. K.K. Sen, A.A.C., [1965] 56 ITR 198 (SC)
109. Nirmal v Union Of India, AIR 1959 506 (Cal)
110. No. 630 v. MNR, 59 DTC 300
111. Ostime (Inspector of Taxes) v. Australian Mutual Provident Society, [1960] 39 ITR
210 (HL)
P a g e | 27
112. Pan-American World Airways Inc. v. Department of Trade, [1976] 1 Lloyds Rep.
257
113. R v. Melford Developments Inc., [1982] 2 S.C.R. 504 Canadian Supreme Court
114. Rajkumar Rajindra Singh v. State of Himachal Pradesh, AIR 1990 SC 1833
115. Ram Javaya Kapur Vs. State of Punjab, AIR 1955 SC 549
116. Rattan Lal v Income Tax Officer, (1975) 98 ITR 681 (Del)
117. Ravulu Subba Rao v. CIT AIR 1956 SC 604
118. Reserve Bank of India v. Peerless General Finance &Investment Co. Ltd. AIR 1987
SC 1023
119. Salomon v. Commissioner of Customs & Excise, [1966] 3 WLR 1223
120. Sanjeev Coke Mfg. Co. vs. Bharat Cooking Coal Co. Ltd, AIR (1983) SC 293
121. Saunders v. M.N.R., 54 DTC 524
122. Shipping Corporation of India Ltd. v. Gamlen Chemical Co. (Asia) Pty. Ltd. [1980]
147 CLR 1429
123. Shiva Kant Jha v. Union of India, (2002) 175 CTR (Del) 371
124. Shri Krishna Sharma v. State of West Bengal, AIR 1954 Cal. 591
125. Smidh &Co. v. Greenwood, [1922] 8 TC 193 (HL)
126. Som Prakash Rekhi v. U. O. I. AIR 1981 SC 212
127. South India Corpn. (P.) Ltd. v. Secretary Board of Revenue, AIR 1964 SC 207
128. Sri Krishna Das v Town Area Committee, (1990 ) 183 ITR 401 SC
129. St. of Guj. v. Ramji Bhai, AIR 1979 SC 1098
130. Stag Line Ltd. v. Foscolo, Mango & Co. Ltd., [1932] AC 328
131. State Bank of Travancore v. Mohammed Khan AIR 1981 SC 1744
132. State of Gujarat v. Vora Fiddali, AIR 1964 SC 1043
133. State of West Bengal v. Jugal Kishore, AIR 1969 SC 1171
134. Stickle v. MNR, [1972] FC 672 (Canada)
135. Sun Assurance Co. of Canada v. Pearson, [1984] STC 461 (UK)
136. T.N.K Govindrajulu Chetty & Co v C.I.T., (1964 ) 51 ITR 731 (Mad)
137. The Blonde, [1922] 1 AC 313
138. The Estate of Michael Hausmann v. Her Majesty the Queen, (1998) Canadian Tax
CT- Lexis 1140
139. The Queen v. Melford Developments Inc. [1982] CTC 330
140. Theil v. FCT 89 ATC 4015
141. U. O. I. v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC)
P a g e | 28
142. U. O. I. v. India Fisheries (P.) Ltd. [1965] 57 ITR 331 (SC)

143. United States in Donroy Ltd. v. US, [1962] 301 F. 2d 200
144. United States v. A.L. Burbank & Co. Ltd., 525 F 2d 9
145. Utkal Contractors & Joinery (Private.) Ltd. v. State of Orissa AIR 1987 SC 1454
146. Vodafone International Holdings B.V. vs. Union of India (UOI) and Anr, [2009] 179
TAXMAN 129(SC)
147. Waman Rao Vs. Union of India, AIR (1981) SC 271
148. Woodend Rubber Co. v. CIR [1970] 3 WLR 10
149. X v. FTC, [1971] 10 International Legal Materials 1029
P a g e | 29
GEOGRAPHICAL INDICATION (HONOURS)

SEMESTER X | B.A., LL.B. (HONS.)
SYLLABUS (SESSION: January-June2022)
Title of the Course: Geographical Indication
Faculty Ms. Garima Year/ Semester B.A. LL.B./ X

Panwar Semester
Course Name Geographical Each Session 60 Minutes

Indication Duration
No of 05 No. of Credits 6
Classes/Week
No of Contact 60 Hours (50 lecture + Pre-requisite Law for Intellectual
Hours 10 tutorials) Property Rights
Contact Details garima.panwar@hnlu.ac.in
Introduction:
Intellectual Property Law domain at the International and national level was largely
confined to compartments of patents, copyright and trademark. Gradual commercialization
of local products across the territorial boundaries gave a wakeup call for international
community to expand the restricted horizons of IPR. This marked a paradigm shift from
‘industrial property’ to ‘intellectual property’. Initially GI was sleeping beauty. Thanks to
globalization and cross border trade, GI became an important subject matter of IP law. But
the road to the protection of GI was not smooth and untroubled. The international
community tried to provide for uniform laws worldwide for safeguarding GI but, it failed
to provide for a concrete mechanism. It was also unable to provide for viable solutions for
resolving the conflicts that arises between GI and trademark. Nations also realized the
socio-economic value of GI that can be effectively commoditized. Hence the efforts were
made to adopt such approaches that would protect the interest of both consumers and
producers. However, in the wake of economic exploitation of resources, US adopted
producer centric approach of trademark system. On the other hand, Europe preferred a
consumer centric approach of sui generis mechanism for proper channelization and
preserving of its cultural and traditional rich heritage of GIs. Whereas in developing
country like India, was to an extent successful in implementing TRIPS provision but
P a g e | 30
suffered a setback in fighting with domestic problems of corruption and poverty.

This Course is aims to recognize various geographical indications (GIs), explaining their
basic features, use and protection as an intellectual property right. The course focuses
primarily on the protection of GIs as an intellectual property right, it also addresses the
economic and social dimensions of Geographical Indications. Further the course will
concentrate on relevant international conventions and national legislation on GIs. Also the
course will mention about Farmer’s rights in India and around the world with the help of
UPOV and Indian national legislations.
Course Objectives:
The objectives of the course are:
1. To understand the basics of Geographical Indications and the rationale for its
protection
2. To explain various International Conventions on Geographical Indication

Law.
3. To understand and apprise various provisions of The Geographical Indication

of Goods (Registration and Protection) Act, 1999
4. To introduce to the students the allied and emerging topics in relation to GIs
such as traditional knowledge and farmers rights with the help its related
legislations in India.
COURSE OUTCOMES:
Post the completion of the course, the students will be able to:
1. understand the basics of Geographical Indications and the rationale for their
protection
2. explain various International Conventions on Geographical Indication Law.
3. apprise various provisions of The Geographical Indication of Goods (Registration

and Protection) Act, 1999
4. elaborate upon emerging topics in relation to GIs such as traditional knowledge and
P a g e | 31
farmers rights with the help its related legislations in India.
PEDAGOGY
This subject requires teaching to be a combination of theoretical foundation with practical
application. The contact hours will be utilized in catering a blend of instruction, discussion,
and
brainstorming sessions. The students will be given a hands on training on reading the
applications of GI .
Evaluation Components
Evaluation Components Distribution of Marks

Continuous Internal Assessments 25
Mid Term Examination 25
End Term Examination 50
Total 100
Note: Pass marks 50% of the final Grade
COURSE PLAN
1. Introduction of Geographical Indication 13

International Legal Framework for GI
2. 12
The Geographical Indication of Goods (Registration and
3. Protection) Act, 1999 13
Infringement of GI and its Remedies in India
4. 10
Emerging issues
5. 12
P a g e | 32
COURSE OUTLINE
Unit Content
a. Concept of GI
Module 1: Introduction of b. Rationale for protection of GI
Geographical Indication c. Protection of GI by Trademark System:
(GI) d. Collective Mark and Certification Mark
e. Sui Generis Means of Protecting GI
f. Conflict with a prior mark
g. Generic Name
h. Homonymous Geographical Indication
a. Paris Convention for the Protection of Industrial

Module 2: International Property, 1883
Legal Framework for GI: b. Madrid Agreement for the Repression of False
or Deceptive Indications of Source on Goods,
1891
a. Lisbon Agreement for the Protection of
Appellations of Origin and Their International
Registration in 1958
b. Agreement on Trade-Related Aspects of
Intellectual Property Rights (TRIPS), 1995
Module 3: The a. Registration of GI

Geographical Indication b. Duration, Renewal
of Goods (Registration c. Restoration and cancellation
and Protection) Act, 1999: d. Rights conferred by registration
a. Additional protection for certain goods

Module 4: Infringement b. Jurisdiction of Court
of GI and its Remedies in c. Exceptions
India d. Offences and penalties
P a g e | 33
e. Remedies
Module 5: Emerging a. Traditional Knowledge and need for protection of TK

issues b. Rio Declaration, Bonn Guidelines, CBD, Nagoya
Protocol and TRIPS + initiatives
c. Plant variety protection and International Union for the
Protection of New Varieties of Plants (UPOV), 1962
d. Exclusive Rights of Farmers under Plant Varieties
and Farmers’ Rights Act, 2001
Readings:
Statutes & Regulations:

1. The Geographical Indications of Goods (Registration and Protection) Act, 1999
No.48 of 1999
2. Biological Diversity Act, 2002
3. Protection of Plant Varieties and Farmers’ Rights Act, 2001
International Agreements/Conventions
1. Paris Convention for the Protection of Industrial Property, 1883
2. Madrid Agreement for the Repression of False or Deceptive Indications of Source
on Goods, 1891
3. Lisbon Agreement for the Protection of Appellations of Origin and Their
International Registration in 1958
4. Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS),
1995
Text Books and Suggested Readings:
1. Book: The Protection of Geographical Indications: Law and Practice

Author: Michael Blakeney
Publisher: Edward Elgar Publishing Ltd
P a g e | 34
2. Book: Research Handbook on Intellectual Property and Geographical Indications

Author: Dev S. Gangjee
3. Book: Relocating the Law of Geographical Indications
Author: Dev S. Gangjee
4. Book: The Protection of Geographical Indications in India: A New Perspective on the
French and European Experience
Author: Delphine Marie Vivien
Publisher: Sage Publications Pvt. Ltd
5. Book: WTO, TRIPS & Geographical Indications (GIs)
Author: Tapan Kumar Rout
Publisher: New Century Publications
6. Book: Geographical Indications: A Search For Identity
Author: Latha R Nair & Rajendra Kumar
Publisher: Lexis Nexis
7. Book: Law of Plant Varieties Protection
Author: Elizabeth Verkey
Publisher: EBC
8. Book: A Handbook on Geographical Indications in India
Author: Prof. (Dr. ) Raju KD
Publisher: Thomson Reuters
CASES
1. Anheuser-Busch Inc. v. Budĕjovický Budvar, Case C-245/02 para. 98, [2004]

ECR I- 10989, [2005] ETMR 27
2. Argentina Hides and Leather case (2001)
3. Consorzio Del Prosciutto Di Parma v. Asda Stores Ltd & Ors, Feb 8, [2001]
UKHL 7
4. Criminal proceedings against Dante Bigi Case C-66/00, (April 18, 2018),
5. Dyer Meakin Breweris v Scotch Whisky Asociation, AIR 1980 Del 125
6. EC – Trademarks and Geographical Indications case (DS174, 290) (March 20,
2016) 41
P a g e | 35
7. Feta Cheese Case, (April 20, 2016),

8. Germany and Denmark v Commission Joined Cases C-465/02 and C-466/02, 2005
9. Glenmore Distilleries Co. v. National Distillers Products Corporation 101 F.2d

479 (1939).
10. In re Cooperativa Produttori Latte E Fontina Valle D’Acosta, 230 USPQ 131
(1986).
11. In re Florida Citrus Commission, 15 USC 1127 (2005)
12. India-US Basmati Rice Dispute Case Number: 493
13. Khoday Khoday India Limited v The Scotch Whisky Association AIR 1999 Mad
274
14. Koppamurra Wines Pty Ltd v Mildara Blass Ltd [1998] FCA 226 (3 March, 1998)
15. Micronix India vs Mr. J.R. Kapoor 2003 (26) PTC 593 Del
16. Ministère public v Gerard Deserbais [1988] ECR- 4907 17. Oasis Distilleries
Ltd, Adie Broswon Distillers & Bottlers Pvt Ltd and Malbros International Pvt Ltd
(CS(COMM) 19/2015, IA Nos.25172-173/2015 )
18. Parma ham case, (March 28, 2016) 58
19. Scotch Whisky Association & Anr. v Parvara Sahakar Karkhana Ltd, AIR 1992
Bom 295
20. The Scotch Whisky Association v Golden Bottling Limited, 2006 (32) PTC 656
Del
21. The Tea Board -V- Ohim – Delta Lingerie (Darjeeling Collection De Lingerie) T-
626/13; ECFI 2 OCT 2015
22. Vine Products Ltd. & Ors v. Mackenzie & Co. Ltd & Ors (1969) R.P.C. 1
Scholarly Articles
1. Albayrk, Mevhibe& Melda, The Geographical Indication In Brand Making Of

Turkish Handicrafts,11(3) Indian Journal Of Traditional Knowledge 422 (2012).
P a g e | 36
2. Babcock B.A And Clemens R, Geographical Indications And Property Rights:

Protecting Value-Added Agricultural Products, Matric Briefing Paper 04-Mbp 7
(2004).
3. Bernard O’connor, Sui Generis Protection Of Geographical Indications, 9 Drake J.
Agric. L. 359 2004
4. Burkhart Goebel And Manuela Groeschl, The Long Road To Resolving Conflicts
Between Trademarks And Geographical Indications, 104 TRADEMARK REP. 829
(2014).
5. Chuthaporn Ngokkuen And Ulrike Grote, Challenges And Opportunities For
Protecting Geographical Indications In Thailand, 19(2) ASIA PACIFIC DEVELOPMENT
JOURNAL 93-123(2012).
6. Daniel J. Gervais, Irreconcilable Differences? The Geneva Act Of The Lisbon
Agreement And The Common Law, 53 Houston Law Review 340 (2015)
7. Daniel J. Gervais, Reinventing Lisbon: The Case For A Protocol To The Lisbon
Agreement Geographical Indications, 11 Chi. J. Int'l L. 67 2010-2011
8. Dev Gangjee, Quibbling Siblings: Conflicts Between Trademarks And Geographical
Indications, 82 Chicago-Kent Law Review 1253 (2007)
9. Gail Evans And Michael Blakeney, The International Protection Of Geographical
Indications Yesterday, Today And Tomorrow, 9(3) Oxford Journal Of International
Economic Law 575–614. 2006
10. Kasturi Das, Protection Of India’s ‘Geographical Indications’:An Overview Of The
Indian Legislation And The Trips Scenario, 46 INDIAN JOURNAL OF INTERNATIONAL
LAW 63 (2006)
11. Kasturi Das, Socioeconomic Implications Of Protecting Geographical Indications In
India, Wto Center For Studies.
12. Leigh Ann Lindquist, Champagne Or Champagne? An Eramination Of U.S. Failure
To Comply With The Geographical Provisionsofthe Trips Agreement, 27 Ga. J.Int'l &
Comp. 309, (1999).
13. Lisa P Lukose, Rationale And Prospects Of The Protection Of Geographical
Indication: An Inquiry, 12 JOURNAL Of Ipr 212 -223 (2007).
14. Matthews P, Increasing Revenue In Developing Nations Through Intellectual
Property Rights: Why A Diversified Approach To Intellectual Property Protection
With A Focus On Geographical Indications Is The Best Method 7 BUFFALO
INTELLECTUAL PROPERTY LAW JOURNAL 217 (2010).
P a g e | 37
15. Meghna Banerjee & Susanah Nausahd, Grant Of Geographical Indication

Designation To Tirupati Laddu: Commercialization Of Faith?, 3 Nujs L. Rev.107
(2010)
16. Nina Resinek, Geographicalindications And Trademarks:Coexistence Or 'Firstin
Time, Firstin Right" Principle?, 29 EUR INTELL PROP REV 446 (2007).
17. Rajnish Kumar Rai, The Trips Article 23 Extension Stalemate Continues: A Way
Ahead For The Developing Countries, 14 Jipr 405-422(2009).
18. Robert Brauneis And Roger E. Schechter, Geographic Trademarks And The
Protection Of Competitor Communication 96 Tmr 1 (2006)
19. Tim Josling, The War On Terroir: Geographical Indications As A Transatlantic
Trade Conflict, 57(3) JOURNAL OF AGRICULTURAL ECONOMICS 4 (2006)
20. Tomer Broude, Taking ‘Trade And Culture’ Seriously: Geographical Indications And
Cultural Protection In Wto Law, 16 EXPRESSO PREPRIN SERIES 649(2005)
Online available books (in HNLU digital library /Open Access Platform)
1. Heath, C. (2005). Geographical Indications: International, Bilateral and Regional

Agreements. In C. Heath & A.K. Sanders (Eds.). New Frontiers of Intellectual
Property Law: IP and Cultural Heritage – Geographical Indications –
Enforcement – Overprotection (pp. 97–132). London: Hart Publishing. Retrieved
January 16, 2022, from http://dx.doi.org/10.5040/9781472563446.ch-005
2. Bonanno, A., Sekine, K. and Feuer, H.N., 2020. Geographical Indication and
Global Agri-Food: Development and Democratization (p. 254).
https://www.taylorfrancis.com/books/oa-
edit/10.4324/9780429470905/geographical-indication-global-agri-food-
alessandro-bonanno-kae-sekine-hart-feuer
Online Articles/Blogs/Reports
1. Kemp, D.J. and Forsythe, L.M., 2006. Trademarks and Geographical Indications: a case
of California champagne. Chap. L. Rev., 10, p.257.
P a g e | 38
https://heinonline.org/HOL/Page?handle=hein.journals/chlr10&div=13&g_sent=1&cas
a_token=xlZyEiJxgsEAAAAA:biWgrRvfwwUhQp-XI4wLz2KIpk17R0BMsdMty-
srd2OcwwjHwLdYHurW4fObkzCu1x9DU7OHsw&collection=journals
2. Constantin, A. and Lavinia-Maria, G., 2011. Geographical indications. ECONOMIC

SCIENCES SERIE, p.28.
https://www.researchgate.net/profile/Olanrewaju-Adediran-
3/publication/227466401_The_Environmental_Impact_of_Trade_Liberalisation_and_E
conomic_Growth_in_Nigeria_An_Empirical_Analysis/links/5ec512fd458515626cb85a
1e/The-Environmental-Impact-of-Trade-Liberalisation-and-Economic-Growth-in-
Nigeria-An-Empirical-Analysis.pdf#page=50
3. Paul, T.K., 2002. Geographical Indications before and beyond TRIPS-An Asian
Perspective. Int'l Bus. Law., 30, p.127.
https://heinonline.org/HOL/Page?handle=hein.journals/ibl30&div=39&g_sent=1&casa
_token=zy6oPQh1RnIAAAAA:MXsEpfZUsc6FDDi0cbncycUB3kmzWDKpdjfaMmL
0EG2s4rUkktqaca2tIaBEBFXb68JZzwDFiw&collection=journals
4. The Third to Tango: After Pakistan, Nepal Opposes India’s GI Application for Basmati
by Praharsh Gour https://spicyip.com/2021/03/the-third-to-tango-nepal-becomes-the-
second-country-after-pakistan-to-oppose-indias-application-for-gi-over-basmati.html
5. Banglar Rasogolla v. Odisha Rasagola: Deciphering the Real Win

https://spicyip.com/2019/09/banglar-rasogolla-v-odisha-rasagola-deciphering-the-real-
win.html
P a g e | 39
INTERNATIONAL COMMERCIAL LAW (HONOURS)

SYLLABUS (January-June2022)
Faculty @ Prof. Jaya Vasudevan Year/ Semester X Semester/B.A.

LL.B
Course International Commercial No. of Credits 06

Name Law
Course NA Session duration 60 Minutes

Code
No of 50 Lectures+ 10 Tutorials Pre-requisite None

Contact
Hours
(Week)
Course The course aims to provide a clear understanding of the principle of

Introduction international diplomacy as applicable to the business world. The course has
been designed to generate interest amongst students to study the diverse
number of exciting topics under international commercial law including e
commerce law. The main objective is to offer students the opportunity to
develop academic and research skills in the area of international
commercial law.
Pedagogy The course will be taught by class room lectures, notes & articles, case law
method & discussions.
COURSE OBJECTIVES
• To give an insight into the law of international commercial transactions

• To understand the nature & meaning of International Contracts
• To distinguish between the Domestic and International commercial trade and practice
• To analyse the recent judicial and legislative trends on international trade &
Commercial transactions
P a g e | 40
COURSE PLAN
1 Introduction to International Commercial Law 6
2 International Commercial Contracts under CISG, 1980 10
3 E-Commerce 8
4 International Carriage of goods 8
5 Payment Method & Insurance in International Commercial 8

transactions
6 Dispute Resolution in International Contracts 8
7 Modern Trends in International Commercial Transactions 6
8 Concluding Discussions 6
DETAILED SYLLABUS FOR (B.A.LLB. HONS.) INTERNATIONAL

COMMERCIAL LAW, X SEMESTER
Unit Contents
Introduction to International Commercial Law
Module 1
➢ Evolution and Development of International Commercial
law
➢ Old Lex Mercatoria to New Lex Mercatoria
➢ Civil & Common Law Thinking
➢ UNIDROIT Principles on International Commercial
Contracts: Preamble and General Principles
➢ The Vienna Convention on International Sale of Goods
(CISG), 1980
➢ Scope, Extent and Salient Provisions of CISG
Module 2 International Commercial Contracts & CISG, 1980

➢ Contracts of Carriage; FOB, CIF/CFR, FOT & FCA
➢ Party Autonomy Principle
P a g e | 41
➢ Formation of Contracts
➢ Performance
➢ Obligation of seller and buyer
➢ Remedies and Exemption
Module 3 E-Commerce & Electronic Communications

➢ UNCITRAL Model Law on E-Commerce, 1996
➢ The United Nations Convention on the use of Electronic
Communications in International Contracts, 2005
➢ Electronic Contracts
➢ Electronic Transactions and Security Issues
Carriage of Goods in International Contracts & INCOTERMS
Module 4 2020
➢ Carriage of Goods by Sea
➢ Interpretation of Hague-Visby Rules, 1968
➢ Hamburg Rules, 1978 and Rotterdam Rules, 2008
➢ Rights, Duties, Liabilities and Immunities of various parties
➢ Carriage of Goods by Air
➢ The Warsaw Convention 1955; Hague Protocol & Rules;
➢ Montreal Convention 1999
➢ Air Carrier’s Liability
➢ Consignor’s Responsibilities and Rights
➢ Carriage of Goods by Road
➢ ECE Convention on the International Carriage of Goods by
Road, 1956
➢ CMR Consignment Notes
➢ Incoterms 2020
Payment Method & Insurance in International Commercial
Module 5 Transactions
➢ Documentary Credits
➢ Insurance and International Carriage of Goods
➢ Marine Insurance
➢ Aviation Insurance
➢ Hull Insurance & Cargo Insurance
➢ Scope of Insurance/ Risks Covered/Exclusions
➢ Duty of disclosure/Salvage Measures
➢ Liability of Insurer
➢ Settlement of Claims/Choice of Law
➢ Group Insurance & Conflict of Law Principles
➢ Rome Convention, 1980 & Montreal Protocol
➢ Domestic Insurance; Rules & Regulations
Dispute Resolution in International Contracts

P a g e | 42
Module 6 ➢ ADR Methods & Its Applicability to International contracts

➢ UNCITRAL Model Law on Arbitration & Conciliation
➢ WTO Dispute Resolution Agreement
➢ Arbitration & Conciliation Act, 1996
➢ Judicial Approach: The Comparative Perspective
➢ Legislative Trends in major Jurisdictions
Module 7 International Commercial Law: Contemporary Issues

➢ New Challenges in Global Market
➢ Investment & Trade
➢ Role of Multilateral Trade Institutions
➢ Modern Trends
➢ Way Forward
LEARNING OUTCOMES
• Introduction to International commercial transactions and their regulation through

various international instruments.
• Critically assessing the modern means of commerce such as e-commerce
• Understanding the basic principles of international commercial contracts and the
instruments that facilitates and ease the governance of international contracts.
• Understanding the common international trade terms which facilitates the commercial
trade transactions through various transport systems
• Insights into the payment methods, insurance and dispute settlement mechanisms
Components of Course Evaluation % distribution
Mid Term Examination 25%
Continuous Individual Assignment/ Projects and 25%

Presentation
Total 100%
P a g e | 43
SUGGESTED LIST OF CASES

➢ Venter v Ilona MY Ltd; Ilona MY Ltd v MD Engineering Gesellschaft mit
beschraenkter Haftung [2012] NSWSC 1029 (24 August 2012)
➢ Castel Electronics Pty Ltd v Toshiba Singapore Pty Ltd [2011] FCAFC 55 (20 April
2011)
➢ Castel Electronics Pty Ltd v Toshiba Singapore Pty Ltd [2010] FCA 1028 (28
September 2010)
➢ Cortem SpA v Controlmatic Pty Ltd [2010] FCA 852 (13 August 2010)
➢ Delphic Wholesalers (Aust) Pty Ltd v Agrilex Co Ltd [2010] VSC (6 August 2010)
➢ Smallmon v Transport Sales Ltd [2010] NZHC 1367 (30 July 2010)
➢ Attonery-General of Botswana v Aussie Diamond Products Pty Ltd [No 3] [2010]
WASC 141 (23 June 2010)
➢ Franklins Pty Ltd v Metcash Trading Ltd [2009] NSWCA 407 (16 December 2009)
➢ Guang Dong Zhi Gao Australia Pty Ltd v Fortuna Network Pty Ltd [2009] NSWSC
1170
➢ Olivaylle Pty Ltd v Flottweg GmbH & Co KGAA (No 4) [2009] FCA 522 (20 May
2009)
➢ Hannaford (trading as Torrens Valley Orchards) v Australian Farmlink Pty Ltd ACN
087 011 541 [2008] FCA 1591 (24 October 2008)
➢ Vetreria Etrusca SRL v Kingston Estate Wines Pty Ltd [2008] SASC 75 (14 March
2008)
➢ Italian Imported Foods Pty Limited v Pucci SRL (Italy) [2006] NSWSC 1060 (13
October 2006)
➢ Summit Chemicals Pty Ltd v Vetrotex Espana SA [2004] WASCA 109 (27 May 2004)
➢ Playcorp Pty Ltd v Taiyo Kogyo Ltd [2003] VSC 108 (24 April 2003)
➢ Ginza Pte Ltd v Vista Corporation Pty Ltd [2003] WASC 11 (17 January 2003)
➢ Downs Investments Pty Ltd (in liq) v Perwaja Steel SDN BHD [2001] QCA 433 (12
October 2001)
➢ Perry Engineering Pty Ltd v Bernold AG [2001] SASC 15 (1 February 2001)
➢ Downs Investment Pty Ltd v Perwaja Steel SDN BHD [2000] QSC 421 (17 November
2000)
➢ South Sydney District Rugby League Football Club v News Ltd [2000] FCA 1541 (3
November 2000)
P a g e | 44
TEXT BOOKS
➢ Daniel C. K. Chow and Thomas Schoenbaum, International Business Transactions:

Problems, Cases, and Materials, (4th edn.)Aspen Publishers, (2020)
➢ Ewan McKendrick (ed.), Goode on Commercial Law, Penguin Books (2017).
➢ Roy Goodey, Transnational commercial law:Text, Cases & Materials, Oxford
University Press, 2nd edn. (2015).
➢ J H Dalhuisen, Dalhuisen on Transnational and Comparative Financial and Trade
Law,(7th edn.), Hart Publishing (2019)
SUGGESTED READINGS
➢ Christian Twigg- Flesner, Foundations of International Commercial Law (2021)

Routledge
➢ Indira Carr & Peter Stone, International Trade Law, (6th ed.) Routledge (2017)
➢ Stefan Kroell et al. International Arbitration & International Commercial Law:
Synergy, Convergence & Evolution, Wolters Kluwer (2011)
➢ E Resources from HNLU Library
Additional reading materials will also be supplied as per the prerequirements of
lectures/class room discussions
P a g e | 45
SOCIO ECONOMIC OFFENCES (HONOURS PAPER)

SEMESTER X | B.A.LL.B. (Hons.)
Faculty Name Dr. Manoj Kumar Year/ Semester 5/X

Course Name Socio Economic Offences No. of Credits 6
No of Contact 60 Lectures =60 hours Pre-requisite None
Hours
Introduction, The concept of socio- economic offences as elucidated by the 47th
Course Objective Law Commission Report in India is very important in criminal law
& Pedagogy arena. In this report the salient features of these social and economic
offences are discussed in a detailed manner. Socio-economic
offences do not only extend the scope of the subject matter of white-
collar crime, as conceived by Sutherland and as appreciated by
others, but is also of wider import. The growth in socio-economic
crime is traced to the materialism and business competitiveness
fostered by industrialization, coupled with a decline in the influence
of religious ethics that demand material accomplishments while
emphasizing honest and fair dealings with others. These factors
influenced India after World War II, and Indian criminal
jurisprudence had limited opportunity to shape itself to counter the
growing tide of socio-economic crimes. Currently, there are elements
of a new criminal jurisprudence evidenced in legislation intended to
regulate and control socio-economic offences. This includes treating
socio-economic offences as having strict liability, with curtailment or
abandonment of the necessity to prove intent. Further, vicarious
criminal liability, which involves the liability of a principal for the
acts of its agents, is being increasingly recognized. Sentencing for
socio-economic crimes is also becoming more severe, including
P a g e | 46
mandatory minimum imprisonment, large fines, and the confiscation

of goods and property.
In the light of this introductory note this course on Socio-Economic
Offences is designed to give students a comprehensive understanding
of contemporary patterns and characteristics of Socio-Economic
Offences. The course also intends to enhance the students’ abilities to
research policy documents and legal material, critically analyze
legislation, case studies and scholarly writings, present research
findings to an academic audience, and elaborate practical
recommendations for law reform and policy change relevant to the
subject area.
Course Objectives are:
CO1: To expound the meaning of Socio-Economic Offences and

explain how it is different from other kinds of offences.
CO2: To explore the legal and policy tools that may be helpful to
control such offences.
CO3: To give students a comprehensive understanding of
contemporary patterns and characteristics of Socio-economic
offences.
CO4: To enable the students to understand and appreciate causes of
socio-economic offences.
CO5: To develop students' analytical skills in relation to socio-
economic offences and operation of the combating measures.
The teaching methods will include Lectures, PowerPoint

Presentations, documentaries, discussion and debate on various
aspects of Socio-Economic offences.
P a g e | 47
LEARNING OUTCOMES:
After the successful completion of Course Curriculum, a student will be able to:
• LO1 Explain about the conceptual aspects of socio-economic offences and different
forms of socio-economic offences.
• LO2 Distinguish between socio-economic offences and other violations of the law.
• LO3 Critically analyse the various causes of emergence of socio-economic offences
and its all-pervasive dimensions.
• LO4 Know and understand the various aspects of socio-economic offences.
Marks
End Term 50
Total 100
COURSE PLAN
1 Introduction to the Socio-Economic Offences 1-6
2 Law Relating to Dowry: The Dowry Prohibition Act, 1961 7-11
3 The Essential Commodities Act, 1955 12-17
4 The Food Safety and Standards Act, 2006 18-24
5 The Prevention of Corruption Act, 1988 25- 30
6 The Prevention of Money-Laundering Act, 2002 31-36
7 The Narcotic Drugs and Psychotropic Substances Act, 1985 37-44
8 Socio Economic Offences under some other Legislation: An 45-60
Overview
DETAILED SYLLABUS
UNIT CONTENT
Module 1 Concept and Evolution of ‘Socio-Economic Offences.’
P a g e | 48
Introduction to the Nature and Extent of Socio-Economic Offences.

Socio-Economic Mens Rea, Nature of Liability, Burden of Proof and Sentencing
Offences Policy.
Concept of White Collar Crimes
Distinction among Socio-Economic Offences, White Collar Crimes
and Traditional Crimes.
The Socio-Economic Offences in India: The Santhanam Committee
Report, 1964 and the 47th Report of the Law Commission of India,
1972.
Law of Dowry
Module 2 Definitions of Dowry
Law Relating to Penalties
Dowry: The Dowry Dowry for the benefit of wife/heirs
Prohibition Act, Cognizance of offences (Sec 2-7 of Dowry Prohibition Act)
1961
Hoarding and black marketing
Module 3 Public distribution scheme
Essential Definitions,
Commodities Act, Power of the Governments to control production, supply and
1955 distribution of essential commodities,
Offences under the Act.
Cognisance of matter under section 11 EC Act, 1955
Module 4 Definition of ‘food’, ‘Adulterant’, ‘contaminant’, ‘food business’,

The Food Safety ‘misbranded food’
and Standards Act, Authorities under the Act:
2006 Food Safety and Standards Authorities of India & State Food Safety
and Standards
Authorities: Establishment and functions
Food Safety Officer- Power, Function and liabilities
Food Analyst
General Principles to be followed for food safety under the Act
(Section 18)
P a g e | 49
Licensing and Registration of food business (Section 31)

Purchaser may have food analyzed (Section 40)
Provisions related to offence and penalties (Sections 48 to 67)
Adjudication and Appeal procedures (Sections 68 & 76)
Need of the Act (read with Santhanam Committee Report)

Module 5 The Prevention of Corruption Act, 1988
The Prevention of Definitions of ‘public servant,’ Section 2 (c) and ‘gratification,’
Corruption Act, Section 7.
1988 Offence committed by public servant and bribe giver and their
Penalties (Section 7 to 14)
Punishment for attempts (Section 15)
Sanction for prosecution (Section 19 r/w Section 197 of the Code of
Criminal Procedure, 1973)
Presumption where public servant accepts gratification (Section 20)
Module 6 Need for combating Money-Laundering,

The Prevention of Magnitude of Money-Laundering,
Money-Laundering Steps and various methods of Money Laundering
Act, 2002 The Prevention of Money-Laundering Act, 2002
Definition of ‘Money Laundering’
Module 7 The Definition of Narcotic Drugs and Psychotropic Substances
Narcotic Drugs and Authorities and officers (Section 4,6)
Psychotropic National Fund for Control of Drugs Abuse (Section 7A)
Substances Act, Prohibition Control and Regulation (Section 8, 9, 9A)
1985 Offences and Penalties (Section 18, 19, 21, 22, 25A, 27, 27A, 30, 31,
31A, 32, 32A, 33, 35, 36, 36A, 37, 39).
Module 8 Socio The Foreign Exchange Regulation Act, 1973 (FERA) and the Foreign
Economic Offences Exchange Management Act, 1999 (FEMA)
under some other The Income Tax Act, 1961
Legislation: An The Conservation of Foreign Exchange and Prevention of Smuggling
P a g e | 50
Overview Activities Act, 1974 (COFEPOSA)

The Immoral Traffic (Prevention) Act, 1956
The Drugs and Cosmetics Act, 1940
READINGS:

1. The Dowry Prohibition Act, 1961
2. The Essential Commodities Act, 1955
3. The Prevention of Black Marketing and Maintenance of Supplies of Essential
Commodities Act, 1980
4. The Food Safety and Standards Act, 2006
5. The Prevention of Corruption Act, 1988
6. The Prevention of Money-Laundering Act, 2002
7. The Narcotic Drugs and Psychotropic Substances Act, 1985
8. The Foreign Exchange Regulation Act, 1973
9. The Foreign Exchange Management Act, 1999
10. The Income Tax Act, 1961
11. The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act,
1974
12. The Immoral Traffic (Prevention) Act, 1956
13. The Drugs and Cosmetics Act, 1940
CASE LAWS:
• Abbas Ali v. State of Punjab, (2013) 2 SCC 195.

• Abdul Rashid v. State of Haryana, 2014 Cri LJ 1588.
• Abhay Singh Chautala v. C.B.I, (2011) 7 SCC 141
• Ajnappa v. State of Karnataka, (2014) 2 SCC 776.
• Ashok Kumar Sharma v. State of Rajasthan, (2013) 2 SCC 67.
• Basant Kumar Sharma v. Government of India, [2013] 120 SCL 122 (Del).
• Budh Singh v. State of Haryana, (2013) 3SCC 742.
P a g e | 51
• CBI v. Birendra Kumar Singh @ Virendra Kumar Singh @ Pandit, 207(2014) DLT
680.
• CBI v. Jagjit Singh, (2013) 10 SCC 686.
• Centre for Public Interest Litigation v. Union of India, AIR 2014 SC 49.
• Chitan J. Vaswani & Anr v. State of West Bengal & Anr., AIR 1975 SC 2473; 1976
SCR (2) 300
• Gaurav Jain v. Union of India & Ors, 1997 (8) SCC 114
• Gian Chand v. State of Haryana, (2013) 14 SCC 420.
• Kalicharan Mahapatra v. State of Orissa, AIR 1998 SC 2595
• Kanwarjit Singh Kakkar v. State Of Punjab, (2011) 6 S.C.R. 895
• Kashmiri Lal v. State of Haryana, (2013) 6 SCC 595.
• Krishnamurthy @ Tailor Krishnan v. Public Prosecutor, Madras, AIR 1967 SC 567;
1967 SCR (1) 586
• Kulwant Singh v. State of Punjab, (2013) 4 SCC 177.
• M. Mohammed v. Union of India, W.A.No.1491 of 2014
• M/S Nestle India Limited v. The Food Safety and Standards Authority of India, W. P
(L) No. 1688 of 2015
• M/s. G.M.H. Laboratories, HP & Sri Ram Gopal Goyal v. The Asst. Drug Controller,
Bangalore, MANU/KA/0440/2013.
• Madan Lal Agarwal v. State through Drug Inspector, 2012 Cri L.J. 2584.
• Mahesh Chand v. State of UP, 2013 (10) ADJ 222.
• Mak Data (P) Ltd. v. CIT, (2014) 1 SCC 674.
• Manohar Lal Sharma v. Principal Secy, 2013 (15) SCALE 305.
• Namdev Genba Parthe through M/s/ Kulswami Medical and General Stores v. State of
Maharashtra. 2014 (1) MhLj 266.
• Narayanan K. v. State of Kerala, ILR (2014) 1 Ker 654.
• Navdeep Singh v. State of Haryana, (2013)2 SCC 584.
• Nimmagadda Prasad v. CBI, (2013) 7 SCC 466.
• Niranjan Hemchandra Sashittal v. State of Maharashtra, (2013) 4 SCC 642.
• PUCL (PDS Matters) v. Union of India, (2013) 2 SCC 663.
• Rajesh Shantilal Adani v. Special Director, Enforcement Directorate, Mumbai, (2014)
1 GLR 819.
P a g e | 52
• Ram Swaroop v. State (Govt. Of NCT, Delhi), (2013) 14 SCC 235.

• Ranjit Kr v. State of Bihar, AIR 2014 Pat 14.
• Renuka Kala Kendra v. State of Maharashtra. 2013 ALL MR ( CRI) 2165.
• State of Kerala v. President, Parent Teacher Association SNVUP, AIR 2013 SC 1254.
• State of Maharashtra v. Indian Hotel and Restaurants Assn., 2013(9) SCALE 47.
• State of Rajasthan v. Bheru Lal., (2013) 11 SCC 730.
• Subhash Popatlal Dave v. Union of India, (2014) 1 SCC 280.
• Swami Achyutanand Tirth v. Union of India, 2013(5) SCALE 23.
• Telstar Travels (P) Ltd. v. Enforcement Directorate, (2013) 9 SCC 549.
• Thana Singh v. Central Bureau of Narcotics, (2013) 2 SCC 603.
• Tummala Venkateswar Rao v. State of Andhra Pradesh, (2014) 2 SCC 240.
• Venkat N.R Akkineni v. Appellate Tribunal for Foreign Exchange, 2013(4) ALD 529:
2013(3) ALT 700.
• Vidya Dhar v. Multi Screen Media (P) Ltd., (2013) 10 SCC 145.
• Vishal Jeet v. Union of India & Ors, (1990) 3 SCC 318; AIR 1990 SC 1412
• Y.S. Jagan Mohan Reddy v. CBI, (2013) 7 SCC 439.
BOOKS
• Mahesh Chandra, Socio- Economic Offences (1979)
• J.S.P. Singh, Socio- Economic Offences (1st Ed., 2005, Reprint 2015)
• B.R. Boetra, The Immoral Traffic (Prevention) Act 1956 (with state rules) (4th Ed.,
1988)
• P.S. Narayan, Commentary on Immoral Traffic Prevention Act, 1956 (2nd Ed., 2013)
• BK Sharma and Vijay Nagpal, Treatise on Economic and Social Offences (2017)
• Nuzhat Parveen Khan, Law Relating to Socio Economic Offence (2018)
• Shailesh kumar Singh, White Collar Crimes (2014)
• Seth and Capoor, Prevention of Corruption Act with a treatise on Anti- Corruption
Laws (3rd Ed., 2000)
P a g e | 53
CRIMINAL JUSTICE SYSTEM (HONOURS)

Faculty @ Dr Parvesh Kumar Rajput Year/ Semester X
Course Name CJS No. of Credits 6
Course Code Session duration 55 Minutes
No of Contact 5L+1T Pre-requisite None

Hours (Week)
Course Objective To understand the criminal justice system of a particular society, it is

& Pedagogy important to know about the characteristics of law enforcement
agencies and their working culture. In India, we have multiple layers
in the criminal justice system, starting from investigation to
correctional institutions. However, understanding a particular system
is a complicated task. Therefore, the objective of my course outline is
to understand the interrelationship between processes and players of
the criminal justice system. The course outline is based upon the
contemporary and relevant issues of our time.
COURSE OBJECTIVES
CO1: To understand the role of different agencies of the criminal justice system in India.
CO2: To understand the reasons why our system would not able to achieve the desired
results in comparison to other systems of the world.
CO3: To ascertain required changes and reformation in the existing criminal justice system.
CO4: To find out the problems and challenges faced by Indian Criminal Justice System,
which is based upon common law principles and how far we may be able to adhere to those
principles in letter and spirit.
P a g e | 54
Components of Course Evaluation Distribution of Marks
End term Examination 60
Individual Projects and Presentation/Viva Voce 20
Total 100
Text Books:
➢ Book: The Criminal Justice System

Author: Ronald G. Burns
Publisher: Pearson
➢ Book: The Criminal Justice System in India

Author: H.R.Bhardwaj
Publisher: Konark Publishers Pvt. Ltd
➢ Book: Revisiting Reforms in the Criminal Justice System in India

Author: Dilip Ukey
Publisher: Thomson Reuters
Suggested Readings
➢ Book: The Juvenile Justice System in India: From welfare to Rights
Author: Ved Kumari
Publisher: Oxford University Press (2010)
➢ Book: Indian Prisons: Towards Reformation, Rehabilitation and Resocialization

Author: K.Jaishankar
Publisher: Atlantic Publishers and Distributors (P) Ltd.
COURSE PLAN
1 Different Models of Criminal Justice System 10
2 Theories of Crimes 10
P a g e | 55
3 Process and Players in the criminal justice system 15
4 The Role of Law Enforcement agency 5
5 Judicial Overlook 5
6 Prisons and correctional institutions 5
7 The Juvenile Justice System in India 5
DETAILED SYLLABUS FOR (B.A.LLB. HONS.) Criminal Justice

System: X SEMESTER
Unit Content
Module 1 Different Models of Criminal Justice System

• Accusatorial Model
• Civil Law or Inquisitorial Model
• Vedic and Islamic Models of Criminal Justice System
• Alternative Mode of Dispute resolution.
Module 2 Theories of Crime

• The classical school of criminology and its influence today.
• The Rationale choice theory of criminology
• The crime control & due process models of criminology.
• The Positivist School of Criminology.
• Individual Trait Theory of Criminology.
• Labelling Theory and Crime: Stigma and Retrospective and
Projective Labelling.
• Sociological Theories of Crimes: overview and features.
Module 3 Process and Players in the Criminal Justice System

• Crime, Police and the state
• Crime, courts and lawyers.
• Crime, offenders and victims.
• Crime, Religion, Cast and Gender.
• Crime, Politicians, the media and the public.
P a g e | 56
Module 4 The Law Enforcement Agency: Role and Objective

• Ethics, Discretion and Professionalism in Policing.
• Police Corruption: Reasons and effects
• Police use of force & Excessive Force: Situations &
Guidelines.
• Legal Issues Facing Police: Civil Liabilities & Law Suits.
Module 5 The Role of Judiciary in Criminal Justice System

• Judicial Review and Activism
• Precedence
• Guardian and Protector of Human Rights
• Individual and the State (Life and Liberty issues)
Prison and Correctional Institution

Module 6 • History of Prisons and Correctional Homes.
• Probation & Parole: Overview, History and Purposes.
• Jails in India: Role and administrative Issues.
• Prisoners: Characteristics of Indian inmate Populations.
• The Causes and Reasons of Prison Riots.
• Prisoner’s Rights: Legal Aspects & Courts Precedents.
• Major Problems, Issues and Trends Faced by Prison system
in India.
Module 7 The Juvenile Justice System in India

• History and Evolution of the JJS.
• The Juvenile Court System: History and Structure.
• Comparison of the Juvenile and Adult Systems of Justice.
• Legal Rights of a Juvenile.
P a g e | 57
WTO STUDIES (OPTIONAL)

VIII & X | B.A.LL.B. (HONS.)
Faculty Dr. Ankit Awasthi Year/ Semester 4th &5th Year / VIII
&
X Semester
(Optional)
Course Name WTO Studies Session Duration 60 Minutes
No of Lectures/ Week 5 No of Credits 04
No of Contact Hours 60 (50 Lectures + 10 Tutorial Classes)
Evaluation Components:
Heads of Evaluation Components Distribution of

Marks
End Term Examination 60 marks
Mid Term Examination 20 marks
Continuous Internal Assessments/Project 20 marks
Total 100 marks
*NOTE: PASS MARKS 50% OF THE FINAL GRADE.
Introduction, Course Objective & Pedagogy:
After the second world war, the global trading system has followed multilateralism. In this
process of the development of the multilateral trading system, the World Trade Organisation
has emerged as a model international organization to provide rules for multilateral trade and
helped to create an environment for global commercial interdependence. This course is
aimed primarily to develop an understanding of the World Trade Organisation and
Agreements attached to the Marrakesh Agreement.
Lecture-based teaching pedagogy will be followed and case laws will also be discussed as
P a g e | 58
per the requirement of the syllabus especially with reference to India. Reference
material will also be
shared in the form of Audio-video/URL/PDF to discuss in the class as per the

requirement of thesyllabus.
Course Objectives:
The objectives of the course are as follows:
1) To discuss the historical background of the World Trade Organisation.

2) To develop an understanding of the role and importance of the World Trade
Organisation.
3) To discuss the evolution of the Multilateral trading system and major principles of
multilateral trade along with WTO Agreements.
4) To discuss tariff and non-tariff barriers to trade with relevant Agreements.
5) To discuss the Understanding on Rules and Procedures Governing the Settlement
ofDisputes within the ambit of WTO.
6) To throw light on the intersectional aspects of WTO with other contemporary
areas/institutions.
Learning Outcomes:
After going through the syllabus students will:
1) Acquire knowledge about the evolution of Multilateral Trading System.

2) Know the structure and functioning of WTO.
3) Understand the principles and exceptions of MTS.
4) Have the understanding on tariff and non-tariff barriers to trade and their utility.
5) Know the nuances of DSM under WTO.
6) Develop the interest in the contemporary and multidisciplinary areas of
study and researchin the field of trade.
Course Plan:
S. No. Topic No. of

Lectures/
Sessions
1 Introductory background to the GATT and World Trade 9
.
Organization (WTO)
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2 Structural aspects of the World Trade Organization 8

.
3 Basic Principles of the Multilateral Trading System & its 9
.
exceptions
4 Tariff and non-tariff barriers to Trade 8
.
5 Dispute Settlement Mechanism 7
.
6 Intersectional areas of the WTO 9
.
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Detailed Syllabus:
Unit Content
Havana Charter for International Trade Organization
(ITO): An overview
• Major events before GATT

• White & Keynes Plans - Anglo American
Economic Collaboration & Mechanism of
International Financial Institutions - Breton
Woods Conference
GATT 1947: An overview
• Suggested Charter - UN Conference on Trade

and Employment
• Salient features of the Final Act and the GATT
1947
Module 1 • Language incorporating the GATT 1947 and
Introductory background to the GATT other instruments into GATT 1994
and World Trade Organization (WTO): The GATT Tariff negotiations
• From Geneva Round to Uruguay Round

• Subjects and Modalities with Outcomes
Uruguay Round and Birth of WTO

• Key events during Uruguay Round of
Negotiations
Overview of Agreements attached to the Marrakesh
Agreement
• Goods (Annex 1A), Services (Annex 1B), IPRs
(Annex 1C), Market Access Commitments, DSU
(Annex 2), TPRM (Annex 3), Plurilateral trade
agreements (Annex 4)
Objectives and Functions of WTO
Module 2 To help trade flow smoothly, freely, and predictably.
Structural aspects of the World Trade
Organization: • Trade Negotiations / Dispute Settlement
• Implementation & Monitoring
• Building Trade Capacity / Outreach
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Organizational structure of WTO

• Ministerial Conference / General Council / DSB /
TPRB
• Council for Trade in Goods/Services/IPRs /
Committees / Working parties / Working groups /
Green Room / The Secretariat
Decision making and Amendments to WTO
→ Consensus-based Model
→ Voting?
• Interpretation of MTAs
• Waiver
• Amendment of provisions of MTAs
• Admission of New Member
Membership to the WTO and the process of Accession

Article XII of the Marrakesh Agreement [4 Stages]
Why Join?
• Rule of Law & Domestic Reforms

• Increasing Trade & Investment Opportunities
• Transition & Modernism
• Transparency and Predictability - Stability &
International Cooperation
Accessions Intelligence Portal

Accessions Transparency Tool Box - ACDB
Principles of non-discrimination
• Most Favored Nation Treatment
• National Treatment
Principles of Transparency
• Trade Policy Review Mechanism – TPRM
Module 3 [Annex 3]
Basic Principles of the Multilateral
Freer Trade
Trading System: & its exceptions:
• Gradually Through Negotiations
• General Prohibition of QRs
Predictability
• Observance of binding levels of tariff
concessions & Specific commitments
Principle of Reciprocity
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Promoting Fair Competition

• Encouraging development and economic
Reforms
Safety Values
• Article XX of GATT 1994 (General exceptions)
• Article XXI of GATT 1994 (Security exception)
Regional Trading Agreements (RTAs)
Tariff bindings
• Tariff bindings and non-tariff barriers

• Article II & III of GATT 1994
• Tariffication
• Modification in Tariff bindings
General Elimination of Quantitative Restrictions and its
exceptions
• Article XI of GATT 1994
Module 4
Tariff and non-tariff barriers to Trade: Overview of Agreements related with protection of
domestic industries within the ambit of the WTO
• Antidumping Measures, Subsidies and
Countervailing Duties, Safeguard Measures
Overview of Non-Tariff Barriers to Trade and related
Agreements
• The Agreement on Technical Barriers to Trade
(TBT)
• The Agreement on Sanitary and Phytosanitary
(SPS) Measures
Background of Dispute settlement under GATT 1947
• Provisions wrt Consultation, Compensatory
Withdrawal or Suspension of concession in
Module 5 GATT 1947 & Role of panels [XXII & XXIII]
Dispute Settlement Mechanism:
• Dispute Settlement in GATT 1947 & its
refinement
Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU)
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• WTO - Rule oriented system for dispute

resolution
• Principles: Equitable, Fast, Effective, Mutually
Acceptable
• DSU & Its applicability
Ways of Settling Disputes under DSU
• Mutually-Agreed Solutions [Consultations, Good
Offices, Conciliation, and Mediation]
• Adjudication [Adjudicating Bodies]
Dispute Settlement System (DSS) and the WTO
• Substantive scope of the Dispute Settlement
System
• Exclusive jurisdiction of WTO Dispute
Settlement Bodies
• The Process or Stages
India and Major WTO Dispute Settlements
• India v. Japan/EU [Tariff Treatment]
• India v. Guatemala/Brazil/Australia [Sugar &
Sugarcane]
• India v. US [Solar Cells] etc.
Relationship of WTO with IMF and World Bank

• Coherence Declaration
• World Bank Group [IBRD, IDA, IFC, MIGA &
ICSID]
• To reduce poverty, increase shared prosperity,
and promote sustainable development
Environmental aspects within the framework of the
Module 6
Intersectional areas of the WTO: WTO
• Sustainable Development / Environmental
Measures and MTAs / WTO provisions wrt
Environment / CTE / Eco labels / Technical
Assistance
WTO and Human Rights
• WTO framework wrt Human Rights Measures
• Public Moral / Protection of human, animal or
P a g e | 64
plant life or health, Measures relating to prison

labours / conservation of exhaustible resources
Trade and Development: Special and Differential
Treatment
• Article XXXVI, XXXVII & XXXVIII of GATT
• Principles & Objectives / Commitments/ Joint
Action [w.e.f. 27.6.1966]
• Committee on Trade & Development
WTO and the SDGs
• Socio-economic and environmental dimension of
trade in the SDGs
• SDG 1,2,3,5,8,9,10,14 & 17
COVID 19 vis-à-vis WTO
• COVID-19: Trade and trade-related measures
• WTO members' notifications on COVID-19
Reference books:
1. A. L. Koul, Guide to WTO and GATT. Economics, Law and Politics. (Satyam Law
International & Springer, 2018)
2. Matsushita, Mitsuo et al: The World Trade Organization: Law Practice and Policy
(OUP, Third Edition, 2015)
3. Bhala, Raj: Modern GATT Law: A Treatise on the General Agreement on Tariffs and
Trade (Thompson, Sweet and Maxwell, Second Edition, 2014)
4. Lorand Bartels and Ferderico Orthino, Regional Trade Agreements and the WTO
legal system (Oxford Scholarship Online, 2012)
5. Amin M Alavi, Legalization of Development in the WTO (Wolters Kluwer, 2009)
6. Schnitzer, Simone: Understanding International Trade Law (Law Matters Publishing,
2006).
7. Understanding the WTO (Written and published by the World Trade Organization
Information and External Relations Division © WTO 2015) available at:
https://www.wto.org/english/thewto_e/whatis_e/tif_e/understanding_e.pdf
P a g e | 65
8. The Future of Trade: The Challenges of Convergence (Report of the Panel on

Defining the Future of Trade convened by WTO Director-General Pascal Lamy)
(WTO Publications, 2013) available at:
https://www.wto.org/english/thewto_e/dg_e/dft_panel_e/future_of_trade_report_e.pdf
9. WTO Dispute Settlement: One-Page Case Summaries (2021 Edition) available at:
https://www.wto.org/english/res_e/booksp_e/dispu_settl_1995_2020_e.pdf
WTO Documents:
1. The creation of the multilateral trading system. Available at:
https://www.wto.org/english/res_e/booksp_e/historywto_02_e.pdf
2. Sixty Years of the Multilateral Trading System: Achievements and Challenges.
Available at: https://www.wto.org/english/res_e/booksp_e/anrep_e/wtr07-2d_e.pdf
3. The Role of Trade in Ending Poverty. World Trade Organization: Geneva, published
by World Bank Group and World Trade Organization, 2015. Available at:
https://openknowledge.worldbank.org/bitstream/handle/10986/22081/The0role0of0tra
de0in0ending0poverty.pdf?sequence=1&isAllowed=y
4. India and the WTO, Aaditya Mattoo and Robert M. Stern, Editors A co-publication of
the World Bank and Oxford University Press, 2003. Available at:
https://openknowledge.worldbank.org/bitstream/handle/10986/15082/9780821354100
.pdf?sequence=4&isAllowed=y
Online databases:
1. Journal of World Trade with Archive
1) Gabrielle Marceau, 'Transition from GATT to WTO—A Most Pragmatic Operation',
(1995), 29, Journal of World Trade, Issue 4, pp. 147-163, availableat:

P a g e | 66
2) https://kluwerlawonline.com/JournalArticle/Journal+of+World+Trade/29.4/T
RAD1995027
3) Chad P. Bown, 'Developing Countries and Enforcement of Trade Agreements: Why
Dispute Settlement is Not Enough', (2008), 42, Journal of World Trade, Issue 1, pp.
177-203, available at:
RAD2008007
5) M. P. Ram Mohan, Vishakha Raj, 'Appellate Body Crisis at the World Trade
Organization: View from India', (2021), 55, Journal of World Trade, Issue 5, pp. 829-
852, available at:
RAD2021035
7) Valentin Zahrnt, 'How Regionalization can be a Pillar of a More Effective World
Trade Organization', (2005), 39, Journal of World Trade, Issue 4, pp. 671-699,
available at:
RAD2005040
9) Dukgeun Ahn, 'Linkages between International Financial and Trade Institutions; MF,
World Bank and WTO', (2000), 34, Journal of World Trade, Issue 4, pp. 1-36,
available at:
10) https://kluwerlawonline.com/JournalArticle/Journal+of+World+Trade/34.4/27
3702
11) Manisha Sinha, 'An Evaluation of the WTO Committee on Trade and Environment',
(2013), 47, Journal of World Trade, Issue 6, pp. 1285-1322, available at:
RAD2013043
P a g e | 67
13) Risa Schwartz, Sabrina Shaw, 'Trade and Environment in the WTO <i>State of
Play</i>', (2002), 36, Journal of World Trade, Issue 1, pp. 129-154, available at:
7876
15) Susan Ariel Aaronson, 'A Match Made in the Corporate and Public Interest: Marrying
Voluntary CSR Initiatives and the WTO', (2007), 41, Journal of World Trade, Issue 3,
pp. 629-659, available at:
RAD2007024
17) Matthew Kennedy, 'The Integration of Accession Protocols into the WTO
Agreement', (2013), 47, Journal of World Trade, Issue 1, pp. 45-75, available at:
RAD2013002
19) Asif H. Qureshi, 'International Trade for Development:The WTO as a Development
Institution?', (2009), 43, Journal of World Trade, Issue 1, pp. 173-188, available at:
RAD2009006
21) Boyan Konstantinov, 'Human Rights and the WTO: Are They Really Oil and Water?',
RAD2009013
23) Ernst-Ulrich Petersmann, 'Human Rights and the Law of the World Trade
Organization', (2003), 37, Journal of World Trade, Issue 2, pp. 241-281, available at:
RAD2003016
25) Håkan Nordström, 'The World Trade Organization Secretariat in a ChangingWorld',
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RAD2005048
27) Eva van der Zee, 'Disciplining Private Standards Under the SPS and TBT Agreement:
A Plea for Market-State Procedural Guidelines', (2018), 52, Journal of World Trade,
Issue 3, pp. 393-414, available at:
RAD2018018
29) Doaa Abdel Motaal, 'Multilateral Environmental Agreements (MEAs) and WTO Rules
Why the “Burden of Accommodation” Should Shift to MEAs', (2001), 35, Journal of
World Trade, Issue 6, pp. 1215-1233, available at:
4804
31) Christophe Bellmann, Richard Gerster, 'Accountability in the World Trade
Organization', (1996), 30, Journal of World Trade, Issue 6, pp. 31-74, available at:
RAD1996044
33) Raymond Saner, 'Technical Assistance to Least-Developed Countries in the Context
of the Doha Development Round: High Risk of Failure', (2006), 40, Journal of World
Trade, Issue 3, pp. 467-494, available at:
https://kluwerlawonline.com/JournalArticle/Journal+of+World+Trade/40.3/T
RAD2006027
34) Wolfgang Weiß, 'Adjudicating Security Exceptions in WTO Law: Methodical and
Procedural Preliminaries', (2020), 54, Journal of World Trade, Issue 6, pp. 829-852,
available at:
RAD2020036
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36) Louise Johannesson, Petros C. Mavroidis, 'The WTO Dispute Settlement System
1995-2016: <i>A Data Set and Its Descriptive Statistics</i>', (2017), 51, Journal of
RAD2017015
38) Wenwei Guan, 'How General Should the GATT General Exceptions Be?: A Critique
of the ‘Common Intention’ Approach of Treaty Interpretation', (2014), 48, Journal of
RAD2014009
40) Marc L. Busch, Eric Reinhardt, 'Developing Countries and General Agreement on
Tariffs and Trade/World Trade Organization Dispute Settlement', (2003), 37, Journal
of World Trade, Issue 4, pp. 719-735, available at:
RAD2003034
42) Norio Komuro, 'The WTO Dispute Settlement Mechanism—Coverage and
Procedures of the WTO Understanding', (1995), 29, Journal of World Trade, Issue 4,
pp. 5-96, available at:
https://kluwerlawonline.com/JournalArticle/Journal+of+World+Trade/29.4/T
RAD1995024
43) Gabrielle Marceau, 'Review Essays of Dispute Settlement Mechanisms – Regional or
Multilateral: Which One is Better?', (1997), 31, Journal of World Trade, Issue 3, pp.
169-179, available at:
RAD1997023
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2. JSTOR
1) Kalim Siddiqui. “International Trade, WTO and Economic Development.” World
Review of Political Economy, vol. 7, no. 4, Pluto Journals, 2016, pp. 424–50,
available at: https://doi.org/10.13169/worlrevipoliecon.7.4.0424.
2) Bacchus, James. An Unnecessary Proposal: A WTO Waiver of Intellectual Property
Rights for COVID-19 Vaccines. Cato Institute, 2020, available at:
http://www.jstor.org/stable/resrep27669.
3) Tong, Jiadong. “WTO Commitment: Further Marketisation and Trade
Liberalisation.” China: New Engine of World Growth, edited by Ross Garnaut and
Ligang Song, ANU Press, 2012, pp. 141–50, available at:
http://www.jstor.org/stable/j.ctt24h9qh.17.
4) Iida, Keisuke. “Is WTO Dispute Settlement Effective?” Global Governance,vol. 10,
no. 2, Lynne Rienner Publishers, 2004, pp. 207–25, available at:
http://www.jstor.org/stable/27800522.
5) Raby, Geoff. “Entry into the WTO: Commitments and Implementation.” China: New
Engine of World Growth, edited by Ross Garnaut and Ligang Song, ANU Press,
2012, pp. 131–40, available at: http://www.jstor.org/stable/j.ctt24h9qh.16.

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6) Bougette, Patrice, and Christophe Charlier. Renewable Energy, Subsidies, and the
WTO: Where Has the ‘Green’ Gone? Fondazione Eni Enrico Mattei (FEEM), 2014,
available at: http://www.jstor.org/stable/resrep01098.
7) DAHIYA, PRIYA. “The World Trade Organisation’s Agreement On Agriculture:
ISSUES AND CHALLENGES FOR INDIA.” World Affairs: The Journal of
International Issues, vol. 23, no. 3, Kapur Surya Foundation, 2019, pp. 44–57,
available at: https://www.jstor.org/stable/48531049.
8) Capling, Ann, and Richard Higgott. “Introduction: The Future of the Multilateral
Trade System—What Role for the World Trade Organization?” Global Governance,
vol. 15, no. 3, Lynne Rienner Publishers, 2009, pp. 313– 25, available at:
http://www.jstor.org/stable/27800760.
3. WTO E-Learning, available at: https://wtolearning.csod.com/
4. WTO Students and young professionals, available at:
https://www.wto.org/english/forums_e/students_e/students_e.htm
5. e-PG Pathshala: Course on WTO, available at:
https://epgp.inflibnet.ac.in/Home/ViewSubject?catid=ZzUApmBk4i7kYctp+aiP1w==
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WOMEN AND LAW (OPTIONAL PAPER)

SEMESTER VIII & X | B.A.LL.B. (Hons.)
SYLLABUS (SESSION: JAN-JUNE, 2022)
Faculty Name Dr. (Mrs.) Kiran Kori Year/ Semester 4 & 5/VIII & X
Course Name Women and Law No. of Credits 4
Course Code NA Class Duration 60 Minutes
No of Contact 50 Lectures + 10 Tutorials Pre-requisite Basic knowledge
Hours =60 hours of various aspects
of women rights
and issues
Introduction, In order to be considered as a civilized society, the women have to
Course Objective treated with equality, liberty and without arbitrariness. There are
& Pedagogy many countries which duly recognize the women as a promising
counterpart of men. Indian culture also respects women in various
capacities in all communities. Nevertheless, the women are projected
as vulnerable and their problems multiply due to various reasons.
During 19th century major social reforms were done for the
upliftment of women. Even then the gender gap has increased not
only due to women as a vulnerable sex but also due to cultural
differences/drawbacks prevailing in the society. There have been
cases of subordination, suppression, oppression of women in almost
every sphere. The laws have been framed for women empowerment,
the judiciary is very prompt in recognizing the rights and position of
women in society and at workplace. Still the situation is poor and
access to justice becomes a long way. In the light of this, the course
covers and intents to make the students aware of issues and laws
relating to women.
COURSE OBJECTIVE:
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The objective of the course is as follows:
1. To understand the basic and advance understanding

pertaining to realization of women rights.
2. To provide students with the critical aptitudes necessary in an

academic environment, and in an increasingly complex and
interdependent world.
3. To assist students in the development of intellectual flexibility

and creativity so that they may engage in life-long learning.
4. To Develop skills of analyzing various legal provisions

considering practical issues.
5. To improve the students’ interest in engaging subject with

laws governing women rights.
6. To encourage the gender sensitization amongst the students.
TEACHING PEDAGOGY:
The course components are administered through class room
teaching, power point presentations, showing short documentaries,
tutorial classes, and continuous evaluations. Every component of the
course module tries to inculcate the laws and legislations available
for care, protection and upliftment of women with prevailing
challenges. Students are not only encouraged to participate in the
process of discussion but also expected to share their opinions,
creative ideas and critical views in the class room which can help all
the stakeholders for further improvements in teaching-learning
process and interpretation. The methods used in teaching will
preferably be based on case law studies in form of a situation and
involve honing practical skills.
LEARNING OUTCOMES: Through the course, the students will be introduced to the
subject relating to women and law. At the end of the course, the students will be able to:
P a g e | 74
LO1- have the intellectual assessment pertaining to the social, economic and
political status of women in the society,
LO2 –learn and sensitize the society and individuals,
LO3 – analyse the various feminist theories and contribution of women in growth of
society and economy.
Marks
End Term 50
Total 100
COURSE PLAN
1 HISTORICAL BACKGROUND- GENERAL 1-15
INTRODUCTION AND STAUTUS OF WOMEN IN
GLOBAL ARENA
2 STATUS OF WOMEN IN INDIA 16-25
3 PROTECTION AND SAFEGUARD OF WOMEN UNDER 26-35
PERSONAL LAWS
4 PROTECTION AND SAFEGUARD OF WOMEN UNDER 36-45
OTHER LAWS
5 WOMEN AND EMPLOYMENT 46-54
6 WOMEN EMPOWERMENT: ROLE OF ENFORCEMENT 55-60
MACHINERIES
DETAILED SYLLABUS
UNIT CONTENT
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A. General Introduction
Module 1
i. Discussion of objectives and goals of
HISTORICAL
the course
BACKGROUND
ii. Introduction on gender perspectives
iii. Definition of gender
iv. Man and woman in legal perspective
v. Feminist Theories
B. Status of Women in Global
Arena/International Law
i. UN Charter
ii. UDHR
iii. ILO CONVENTIONS FOR WOMEN
PROTECTION
iv. ICCPR
v. ICESCR
vi. CEDAW
i. Pre- Independence period
Module 2 a) Social and Legal inequality
b) Social Reform Movements in
STATUS OF India
WOMEN IN ii. Post-independence period
INDIA a) Preamble of the constitution,
Equality provisions in Fundamental
Rights and Directive Principles of
State Policy
b) Uniform Civil Code towards
Gender Justice
c) Participation of woman in
democratic government
iii. Incorporation of International Laws in
Indian legal system relating to women
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i. Protection of women in marriage

Module 3 a) Hindu law- Muslim law -
PROTECTION Christian law
AND b) Rights of women in live-in
SAFEGUARD OF relationship
WOMEN IN ii. Law on Guardianship- Right of
PERSONAL women to adopt a child
LAWS iii. Gender inequality in Inheritance
Rights
i. Offences Affecting Public Decency &
Module 4 Morals
PROTECTION ii. Offences against human body (marital
AND rape)
SAFEGUARDS iii. Child Marriage
OF WOMEN iv. Maintenance provisions under Special
UNDER OTHER Marriage Act and S.125 of CrPC
LAWS v. Law related to Dowry Prohibition
vi. Law related Domestic violence
vii. Prevention of immoral Trafficking and
Forced Prostitution
viii. Cyber Crime and the Victimization of
Women
ix. Termination of pregnancy and related
privacy concerns
i. Employment opportunities and wage disparity

Module 5 ii. Sexual harassment of women in the workplaces –
WOMEN AND POSH Act
EMPLOYMENT iii. Maternity Benefits
iv. Commercial Surrogacy and its regulation
v. Women Entrepreneurship and contribution to
economy
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i. Reform through Judicial Interventions

Module 6 ii. Role of National Commission for Women
WOMEN iii. Role of NGOs and Self-Help Groups
EMPOWERMENT
: ROLE OF
ENFORCEMENT
MACHINERIES
READINGS:
INTERNATIONAL DOCUMENTS:
The Universal Declaration of Human Rights (UDHR) was adopted by the United Nations
General Assembly at its 3rd session on 10 December 1948 at the Palais de Chaillot in Paris,
France.
2. The European Convention on Human Rights (ECHR) (formally the Convention for the
Protection of Human Rights and Fundamental Freedoms) is drafted in 1950 by the then
newly formed Council of Europe
3. The Convention concerning Equal Remuneration for Men and Women Workers for Work
of Equal Value, or Equal Remuneration Convention. C100 ILO Convention Date of
adoption 29 June 1951
4. ILO Conventions No. 103 (1952) concerning Maternity Protection Convention (Revised)
5. Convention on The Political Rights Of Women New York, 1952
6. The International Covenant on Civil and Political Rights (ICCPR) is a multilateral treaty
adopted by the United Nations General Assembly with resolution 2200A (XXI) on 16
December 1966
7. The International Covenant on Economic, Social and Cultural Rights (ICESCR) is a
multilateral treaty adopted by the United Nations General Assembly on 16 December 1966
8. The Convention on the Elimination of all Forms of Discrimination Against Women
(CEDAW) is an international treaty adopted in 1979 by the United Nations General
Assembly.
CASE LAWS:
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1. Maneka Gandhi v. UOI (1978)

2. Air India v. Nargesh Mirza (1981)
3. The Secretary, Ministry of Defence v. Babita Puniya & Ors. (2020)
4. Federation of Obstetric and Gynecological Societies of India (FOGSI) v. Union
of India& Ors. (2019)
5. Joseph Shine v. Union of India (2018)
6. Danamma @ Suman Surpur v. Amar (2018)
7. Roxann Sharma v. Arun Sharma (2015)
8. Shamima Farooqui v. Shahid Khan (2015)
9. Kakali Ghosh v. Chief Secy. A & N Administration (2014)
10. D. Velusamy v. D. Patchaiammal (2010)
11. Suchita Srivastava & Anr. v. Chandigarh Administration (2009)
12. Anuj Garg & Ors v. Hotel Association of India & Ors. (2007)
13. Vijay Lakshmi v. Punjab University & Ors. (2003)
14. Centre for Enquiry into Health and Allied Themes (CEHAT) v. Union of
India (2003)
15. Daniel Latifi v. Union of India (2001)
16. Municipal Corporation Of Delhi v. Female Workers (Muster Roll) (2000)
17. Ms. Gita Hariharan & Anr. v. Reserve Bank of India & Anr. (1999)
18. Shayara Bano vs Union Of India (2017)
19. Gaurav Jain v. Union of India & Ors. (1997)
20. Vishaka & Ors. V. State of Rajasthan & Ors. (1997)
21. Madhu Kishwar & Ors. v. State of Bihar & Ors. (1996)
22. Delhi Domestic Working Women's Forum v. Union of India & Ors. (1994)
23. Uttarakhand Mahila Kalyan Parishad v. State of UP (1995)
24. Mrs. Neera Mathur v. LIC (1991)
25. State of Maharashtra & Anr. v. Madhukar Narayan Mardikar (1990)
26. Mackinnon Mackenzie & Co. Ltd v. Audrey D'Costa & Anr (1987)
27. Mrs. Mary Roy v. State of Kerala & Ors. (1986)
28. CB Muthamma v. Union of India (1979)
29. V. Tulasamma & Ors v. V. Sesha Reddi (Dead) By L. Rs (1977)
30. B Shah v. Presiding Officer, Labour Court (1977)
31. Bombay Labour Union v. International Franchise Pvt. Ltd. (1965)
P a g e | 79
PRESCRIBED BOOKS AND READINGS:

1. Law relating to Women and Children- Mamta Rao- Eastern Book Company
2. Women and Law, From Impoverishment to Empowerment- Lalita Dhar Parihar-
Eastern Book Company
3. Engendering Law: Treatise on women and law- Amita Dhandha and Archana
Parashar-Eastern Book company
4. Feminism in the Subcontinent and Beyond: Challenging Laws, Changing Laws-
Jaya Sagade, Vedna Jivan and Christ-Eastern Book Company
5. Women, Peace, and Security- Sahla Aroussi- Eastern Book Company
6. Law Relating to Women & Children- S. C. Tripathi- Eastern Book Company
7. Women, Justice and the Rule of Law- Asha Bhandari and Rekha Mehta- EBC
8. Women Under Islam Gender, Justice and the Politics of Islamic Law-
Christina Jones-Pauly and Abir Dajani Tuqan (eds)- I.B Tauris
9. Women and Violence in India Gender, Oppression and the Politics of
Neoliberalism-Tamsin Bradley- I.B. Tauris
10. Rethinking Equality Projects in Law Feminist Challenges- Hardgrave, Robert L,
A. Kochanek- Hartcourt Brace Javanovich College Publishers, 1993, New York
11. Law and Gender Inequality; The politics of Women’s Rights in India- Flavia
Agnes, Oxford University Press
12. Women and Law- G.B. Reddy- Gogia Law Agency
13. Jackson, S., & Jones, J. (Eds.). (1998). Contemporary Feminist Theories.
Edinburgh University Press
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INDIRECT TAX (OPTIONAL PAPER)
SEMESTER VIII and X B.A.LL.B. (Hons.)

Faculty Name Dr. Archana Gharote Year/ Semester 4/VIII and 5/X
Course Name Indirect Taxes (Optional) No. of Credits 4
No of Contact 50 Lectures + 10 Tutorials Pre-requisite None
Hours =60 hours
Introduction, Indirect Tax holds its importance because it is one of the major
Course Objective sources of revenue for the government, and hence tends to support
& Pedagogy the running of our government. Thus, it helps meet the funds required
to raise the infrastructure and develop the country.
The legislative framework as well as judicial pronouncements on the

indirect tax laws are constantly evolving along with globalization,
economic shifts, and different operational adjustments. The tax laws
of the country undergo significant changes every year on the passing
of Annual Finance Act. Apart from the amendments coming out
every year through the Finance Act, EXIM and Trade policy various
circulars/notifications/clarifications are also issued by the regulating
bodies, i.e., Central Board of Direct Tax (CBDT) and Central Board
of Indirect Taxes, CESTAT and Customs (CBIC) for implement the
different provisions of the Act and further clarifying the scope of
some provisions.
An indirect tax is a tax collected by an intermediary from the person
who bears the ultimate economic burden of the tax. It can be shifted
by the taxpayer to someone else. An indirect tax may increase the
price of a good so that consumers are actually paying the tax by
paying more for the products.
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The objective of the course is as follows:
1. To understand the basic concepts of indirect tax

including the different aspects of GST Laws.
2. To assess the procedure of levy and collection of

indirect tax.
3. To provide students with the critical faculties which

are necessary in an academic environment needed in an
increasingly complex and interdependent world.
4. To assist students in the development of intellectual

flexibility and creativity which would be helpful for their life-
long learning.
To learn the skill of interpretation and apply the same with critical
approach.
LEARNING Through the curriculum, the students will be introduced to the big
OUTCOMES picture of Indirect Taxes and Law relating to it. At the end of the
course, students will be able to:
1. The student will understand and demonstrate the

conceptual and working knowledge of the indirect tax laws.
2. Students would be able to apply their critical and

practical approaches to the reading and analysis of various
provisions of tax laws in general and indirect tax in particular.
3. Students would be familiar with the basic concept of

all forms of GST Laws and Custom Laws
4. Students will understand the legislative framework

and judicial pronouncements relating to Indirect tax in India.
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Evaluation Components Distribution of Marks

End Term 50
Total 100
COURSE PLAN

1 INTRODUCTION 1-9
2 CONSTITUTIONAL PERSPECTIVE OF TAXATION 10 - 18
3 ORIGIN OF GST 19 - 24
4 GOODS AND SERVICES TAX, 2017 25- 43
5 INTEGRATED GOODS AND SERVICES TAX,2017 44-48
6 GOODS AND SERVICES(COMPENSATION TO STATES) 49-53
ACT, 2017
7 CUSTOMS DUTY 54 - 60
DETAILED SYLLABUS
UNIT CONTENT
1. Tax Structure in India
Module 1 2. Distinction between Tax and Fee. Charge, duty and
INTRODUCTION surcharge
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3. Objectives of Taxation
4. Role of Taxation in achieving the Objectives of
Directive Principles.
5. International Perspective of Indirect Taxes.

6. Foreign Trade Policy.
1. Constitutional Background of GST:

Module 2 2. The Constitution (One Hundred and First) Amendment Act
Constitutional
3. General Features of Goods and Service Tax dealt under this
Perspective of
Amendment.
Taxation
4. Taxation and Right to Equality in brief
5. Taxation and Freedom of Trade, Commerce and Intercourse in
brief.
1. Background of GST.
Module 3 2. Basic concept of GST.
Origin of GST
3. Concept of Value Added Tax and its application in GST.
4. Major defects in the old structure of Indirect Taxes
5. Reasons for introducing Goods and Service Tax (GST).
6. GST Council and its Role
7. CESTAT
1. Important Definitions:
Module 4 2. (a) Business
Goods and Services
(b) Capital Goods
Tax Act, 2017
(c) Export and Import of Goods and Services
(d) Goods
(e) Services.
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3. Classes of Officers under the Central Goods and

Services Tax Act (CGST) and the State Goods and Services
Tax Act (SGST), and their appointments and powers.
4. Levy and Collection.
5. Time of Supply of Goods and Services
6. Place of supply of goods and Services
7. Composition Scheme
8. Input Tax Credit.
9. Registration under GST.
10. Tax Invoice, Credit and Debit Notes.
11. Refunds in GST.
12. Offences and Penalties.
1. Meaning, levy and Collection of IGST.

Module 5 2. Place of Supply of Goods and Services;
Integrated Goods Apportionment of IGST between Central and State Governments.
and Service Tax
(IGST)
1. Need of the Act.
Module 6 2. Objective of the Act
The Goods and
3. Salient Features of the Act.
Services Tax
(Compensation to
States) Act, 2017
Module VII: 1. Introduction & Type of Customs duties.
Customs Duty 2. Administrative structure of Customs Department
3. Valuation in Customs.
4. Restriction on Import and Exports under Customs Act
5. Power of Customs Officers: (Sections 100-135A)
a. Power to Inspect;
b. Power to X-ray bodies;
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c. Power of Search;
d. Power of Seizure;
e. Power to call for documents and examine a
person;
f. Power to summons;
g. Power to arrest.
6. Penalty.
READINGS:

1. Constitution of India, 1950
2. Tax (Compensation to States) The Goods and Services Act, 2017
3. The Goods and Services Tax Act, 2017
4. Customs Act
5. The Annual Finance Act
6. The State Goods and Services Act
7. Export Import Policy
8. Foreign Trade Policy
CASE LAWS:
➢ Cultural Society of Anganally v. CCE (2008)13 STT 227 CESTAT

➢ CITv. Chidambaran Pillai
➢ Nizam Sugar factory v. CST
➢ Sunrise Associates v. Government of NCT Delhi
➢ State of Kerala v. Haji K Haji Kutty naha
➢ Bharat Sanchar Nigam v. Union of India
➢ R.K Garg v. Union of India
➢ Goodyear India Ltd. V. State of Haryana
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➢ Godfrey Philips India v. state of U.P.

➢ Union of India v. Delhi Cloth Mills
➢ State of Kerala v. Alex George
➢ State of A.P. v. NTPC
The list of cases is not exhaustive.
BOOKS AND ARTICLES

1. V.S. Datey, GST Ready Reckoner, Taxmann Publications (P.) Ltd., New
Delhi, 6th Edition (2018);
2. V.S. Datey, All About GST , a Complete Guide to New Model GST Law,
Taxmann Publications (P.) Ltd., New Delhi, 5th Edition;
3. Pathik Shah, Hand book on Good and Service Tax, Bharati & Co., 1st edition
(2017);
4. Rajat Mohan, Guide to GST, Bharat Law House Pvt. Ltd., New Delhi, 2016;
5. GST Laws Manual: Acts, Rules and Forms.
6. Systematic Approach to GST, Dr. Girish Ahuja and Ravi Gupta, Wolter
Kluwer, Gurgoan.
7. Customs Law, Practice and Procedure, V.S .Datey, Taxmann Publications
8. Jaya V.S, Indirect Taxes (GST & Other Indirect Taxes); Eastern Book
Company, Lucknow
9. GST Law and Practice, V.S. Datey, Taxmann Publications
ONLINE AVAILABLE BOOKS (In HNLU Digital Library/Open Access Platform)
1. https://www.finmin.nic.in/
2. http://www.gstcouncil.gov.in/
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3. https://cbic-gst.gov.in/
4. https://dor.gov.in/
5. http://financialservices.gov.in/
6. http://www.indiataxlaw.com/
7. https://www.icsi.edu/home/
8. https://www.icai.org/
9. https://www.gstindia.com/about/
BLOGS/CHANNELS/PODCASTS:
• Jaya V.S, “Central Excise and Customs,” Annual Survey of Indian Law-2010, 79-99
XLVI; ISSN 0570-2666 (2011)
• Jaya V.S, “Indirect Taxes Law –I, “Annual Survey of Indian Law-2008, 389-421
XLIV; ISSN 0570-2666; (2009)
• https://blog.saginfotech.com/gst-latest-updates
• https://taxguru.in/category/goods-and-service-tax/
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MEDIA AND LAW (OPTIONAL PAPER)
SEMESTER VIII AND X | B.A.LL.B. (Hons.)
Faculty Name Mr. ABHINAV K Year/ Semester 4/VIII and 5/X

SHUKLA
Course Name Media and Law No. of Credits 4
Hours =60 hours
Introduction, This course discusses the principles of media law as they apply to the
Course Objective work of media and communications professionals in a variety of
& Pedagogy fields. Understanding the current and evolving state of media law is a
challenging task, therefore this course will introduce students to the
study of legal and ethical issues in the media. Students will develop
an understanding and appreciation of these issues and the ability to
analyze the important legal and ethical issues involved with the mass
media industry.
The course specializes in law and is aimed to cover an overview of
the relevant statutory and regulatory provisions, judicial precedents,
and practical aspects of various sectors such as Electronic and Print
Media, Film, Television, Radio, Information Technology and
Broadcasting.
The objectives of the course are:

CO1 - To understand how Indian media laws and regulations
compare with those of other nations.
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CO2 -To understand how media policies and regulations enable or

constrain effective media environments.
CO3 - To understand the obligations and rights of media practitioners
in the execution of their duties.
CO4 - To understand some of the problems and limitations of
applying old media laws in new media environments.
CO5 - To become more skilled in critical thinking and case analysis.
CO6- To become more skilled in evaluating the relevance and
appropriateness of regulatory frameworks.
CO7 - To be able to appreciate the complex issues associated with
media regulation.
CO8- To be able to research and evaluate the media policies.
CO9 - To understand the changing media landscapes and their
possible legal implications.
This subject requires teaching to be a combination of theoretical

foundation with practical application. The contact hours will be
utilized in catering a blend of instruction, discussion, and
brainstorming sessions. The enrolled students will be encouraged to
participate in classes via minor assignments in the form of quiz,
MCQs or addressing an issue based on facts and ongoing
contemporary issues such as media trials.
LEARNING OUTCOMES: This course is an attempt towards imparting knowledge

of various aspects of media law process and upon successful completion of this course
student will be able to:
LO1- To achieve aims to introduce broader constitutional mechanism protecting and
regulating the freedom of press in India.
LO2- To establish a co-relationship with the Constitutional objective of free speech and
expression, and existing Rights and Restrictions governing the media, an essential pillar of
Democratic Governance
LO3- To enable the students to understand the ecosystem of digital media platforms along
with the existing television and cinema
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LO4 - To engage the learners in examining the differences and uniqueness between various
media platforms and their content requirements
LO5 - To introduce the learners to the nuances of the changing media scenario in terms of
production of media content
Marks
End Term 50
Total 100
COURSE-PLAN
1. Media and Law: An Introduction 10
2. Freedom of Speech and Expression in India: Constitutional 15

framework
Regulatory Framework of Media: Regulators and Regulations
3. 10
4. Right to Privacy vis a vis Media Rights 05
5. Right to Information: Informative and Investigative Journalism 10

6. Contemporary Development in Media and Law 10
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DETAILED SYLLABUS
Module I • Evolution of Media
• Meaning and Types of Media
Media and Law: An • Theories related to Media
Introduction • Importance of Media
Module II
• Meaning and development of Freedom of Speech and
Freedom of Speech and Expression
Expression in India: • Position of Media in Indian Constitution

Constitutional Framework • Disseminating the facets of Media: Under Article
19(1)(a):
o Right to circulate
o Right to criticize
o Right to conduct interviews
o Right to express beyond national boundaries
o Publication of parliamentary proceedings
o Reasonable Restrictions – Article 19(2)
o Rights of Media under Article 19 (1) (g)
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Module III • Press Council of India

• All India Radio
Regulatory Framework of • Prasar Bharati (Broadcasting Corporation of
Media: Regulators and India)
Regulations • TRAI
• ECI: Exit Polls and Opinion Polls
• Laws and Ethics related to Advertisement
• Legal Dimensions of Media
• Censorship of Media
• Self Regulation & Other Issues
• Definition of Privacy and its Origin.

Module IV
• Privacy and the Right to Freedom of Speech
Right to Privacy Vis a Vis
and expression
Media Rights
• The Law on Privacy in India
• Evolution of the Right to Information

Module V
• Laws that License Secrecy
Right to Information • Judicial Recognition of the Right to
Information
• Salient Features of The Right to Information
Act, 2005
• Media Trial
Module VI
• Right to Access Internet
Contemporary • Freedom v. National Security
Development in Media and • Contempt v. Criticism
Law
NOTE: Since many legislative amendments and court decisions could be handed down onthe
topics covered hereinabove after this syllabus has been made applicable, students are
expected to study all such latest amendments and court decisions also, on the topics
P a g e | 93
mentioned in the aforesaid syllabus. The topics and cases are not exhaustive.
READINGS:

1. Cable TV Network Rules, 1994 (‘Cable TV Rules’)
2. Cable TV Networks (Regulation) Act, 1995 (‘Cable TV Act’)
3. Constitution of India, 1950
4. Indecent Representation (Prohibition) Act, 1986
5. Indian Penal Code, 1860
6. Programme and Advertising Code (the ‘Programme Code’ or ‘Code’)
7. Right to Information Act, 2005
8. The Drugs and Magic Remedies (Objectionable) Advertisements Act, 1954
CASE LAWS:
1. ABP Pvt Ltd. v. Union of India, (2014) 3 SCC 327 01
2. Bennett Coleman & Co. v. Union of India, AIR 1973 SC 106
3. Bharat Kumar v. State AIR 1997 Ker. 291.
4. Bijoe Emmanuel v. State of Kerela , (1986) 3 SCC 615
5. Hamdard Dawakhana v. Union of India (AIR 1960 SC 554)
6. Indian Express Newspapers v/s Union of India (1985)1SCC 641
7. MSM Sharma v. Krishna Sinha, AIR 1959 SC 395
8. Naveen Jindal v. Zee Media Corporation Ltd, (2014) 2 SCC 1
9. Prabha Dutt v. Union of India, 1982 SCR (1) 1184
10. Prabha Dutt vs Union Of India & Ors (1982 AIR, 6 1982 SCR (1)1184
11. Rajagopal v. State of Tamil Nadu, 1994 SCC (6) 632
12. Romesh Thappar v. State of Madras, 1950 AIR 124, 1950 SCR 594
13. Sakal Papers v/s Union of India A.I.R. 1962 SC 305
14. Secy., Ministry of Broadcasting v. Cricket Association of Bengal, (1995) 2 SCC
161
15. Shreya Singhal v. Union of India, (2015) 5 SCC 1
16. Swatanter Kumar v. The Indian Express Ltd, 207 (2014) DLT 221 57
17. Tata Press Ltd. V. MTNL (1995) 5 SCC 139; AIR 1995 SC 2438
18. Texas v. Johnson 491 U.S. 397 (1989)
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BOOKS AND ARTICLES

➢ A.V.Dicey. An Introduction to the Study of the Law of the Constitution,
Universal LawPublishing Co
➢ Andrew D. Murray, IT Law: The Law and Society, Oxford University Press, 2010.
➢ Aparna Viswanathan, Cyber Law-Indian & International Perspectives,
LexisNexisButterworths, 2nd edn. 2011.
➢ Austin Granville: The Indian Constitution: Cornerstone of a Nation. New Delhi,
OxfordUniversity Press.
➢ Austin, Granville. Working a Democratic Constitution: A History of the Indian
Experience. New Delhi: Oxford University Press
➢ D.D. Basu Law of the Press, Wadhwa Nagpur, 2002
➢ D.D. Basu, The Law of Press of India (1980)
➢ D.D.Basu, Commentary on the Constitution of India, Wandhwa Nagpur, Vol.
2, 8thedn., 2007
➢ H.M.Seervai, Constitutional Law of India Vol.I (1991)
➢ Justice E.S. Venkatramaiah, Freedom of Press : Some Recent Trends (1984)
➢ Lok Sabha Secretariat. Constituent Assembly Debates. 5 Vols. New Delhi: Lok
SabhaSecretariat.
➢ Madhavi Goradia Divan, Facets of Media Law, 2nd Edn., 2018
➢ Rajeev Dhavan “On the Law of the Press in India” 26 J.I.L.I. 288 (1984)
➢ Rajeev Dhavan, “Legitimating Government Rhetoric : Reflections on Some Aspects
of the Second Press Commission” 26 J.I.L.I. 391 (1984)
➢ Ram Jethmalani & D.S. Chopra, Cases and Materials on Media Law, Thomson
Reuters, 1st edn., 2012.
➢ Seervai, H. M. Constitutional Law of India: A Critical Commentary. 3 vols. 4th
ed. NewDelhi: Universal Law Publishers, 2006.
➢ Singh, M. P., and V. N. Shukla. Constitution of India. 11th ed. Lucknow: Eastern
BookCo., 2010.
➢ Soli Sorabjee, Law of Press Censorship in India (1976)
1. NDTV India ban: A case of regulatory overreach and insidious censorship?
https://www.legallyindia.com/blogs/ndtv-india-ban-a-case-of-regulatory-overreach-
and-insidious-censorship
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2. NDTV Ban Order,

https://www.livelaw.in/need-know-ndtv-ban-order-read-order/
3. MEDIA AND JUDICIARY: REVITALIZATION OF DEMOCRACY,
4. Media Influence on Courts: Evidence from Civil Case Adjudication,
5. MEDIA AND LAW: Privileges and Specific Rights
https://www.presscouncil.nic.in/OldWebsite/speechpdf/speech6.htm
6. PRESS COUNCIL OF INDIA: NORMS OF JOURNALISTIC CONDUCT,
https://presscouncil.nic.in/OldWebsite/NORMS-2010.pdf
7. ROLE OF MEDIA IN MAKING AND EXECUTION OF PUBLIC POLICY IN
INDIA,
The Indian Journal of Political ScienceVol. 74, No. 2 (April - June, 2013), pp. 309-
312 (4 pages); https://www.jstor.org/stable/24701115
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LAW OF INSURANCE (OPTIONAL PAPER)

Semester VIII and X | B.A., LL.B. (HONS.)
SYLLABUS (SESSION : January-May, 2022)
Faculty @ Prof.(Dr.) Yogendra Kumar Year/ Semester VIIIth and Xth Semester
Srivastava
Dr. Y Papa Rao
Course Law of Insurance No. of Credits 04

Name
Course None Session duration 60 Minutes

Code
No of 05 Pre-requisite None
Contact
Hours
(Week)
Total 60 (50 Lectures +10 Tutorial

Hours classes)
About the Course:
Course
The insurance industry of India has 57 insurance companies 24 are in the life
Objective
insurance business, while 34 are non-life insurers. The insurance idea is an old-
&
institution of transactional trade. The age-old form of insurance was the marine
Pedagogy insurance. Consequently, in due course of time fire and life insurance, made their
appearance. Within the last hundred years the insurance principle is being extended
wider. Today one finds insurance cover for health, accidents, motor vehicles,
livestock, crop, burglary, and various other disasters. Insurance is a device not to
avert risks, calamities and disasters; but to mitigate their rigors and financial losses.
The function of insurance is to spread such loss arising from risks of life over a large
P a g e | 97
number of persons.
The operational framework of insurance idea is provided by the general principles
of contract. The insurance policy, being a contract, is subject to all the judicial
interpretative techniques. Besides, the insurance idea has a compensatory justice
component. This brings it in the arena of the law of tort as well. It is even suggested
that a fully grown and developed law of insurance may, if not totally displace,
decreases the significance of the law of tort.
Course Objectives:
This course is designed to acquaint the students with the conceptual and operational
parameters of insurance law in the context of the development of the general
principles of law and judicial interpretation to inform the students about the use of
law for the establishment of “just” order in insurance and to develop the
appreciative and evaluative faculties of the students. The objective of the course is
as follows:
• To understand the basic and advance concepts of law of Insurance.
• To provide students with the critical aptitudes necessary in an academic

environment and in an increasingly complex, challenging and interdependent
world.
• To assist students in the development of intellectual flexibility and creativity

so that they may engage in life-long learning.
• To develop skills of analyzing various legal provisions considering practical

issues to cater the need of the industry.
• To improve the students’ interest in engaging subject with laws governing

Contract of Insurance in specialized areas.
Pedagogy:
The course components are administered through class room teaching, showing
short documentaries, tutorial classes, open access resources,
workshops/debate/discussions. Every component of the course module tries to
inculcate the basic principles of contract of insurance and its application in the case
laws critically. Students are not only encouraged to participate in the process of
P a g e | 98
discussion but also expected to share their opinions, creative ideas and critical views
thereafter in the class room which can help all the stakeholders for further
improvements in teaching-learning process and interpretation of case laws related to
Law of Insurance. The methods used for teaching will be purely based on case law
studies in form of a situation and involve enhancing practical skills.
Learning Outcomes: At the end of the students will be able to:
LO1 Demonstrate and understand about the basic and essential tenets of the Indian Legal
Regime relating to Insurance Laws.
LO2 Equipped about Rights of an Insured and beneficiaries in India and the various
remedies he is entitled to avail under different Insurance Legislation.
LO3 Educate the various flaws in existing Insurance legal frameworks and role of judiciary
and other regulatory institutions.
LO4 Develop an analytical and critical perspective about the existing Insurance law
framework to enable them to suggest changes wherever necessary.
Evaluation Components:
Heads of Evaluation components Distribution of marks
End Term Examination 50 marks
Mid Term Examination 25 marks
Continuous Internal Assessment 25 marks
Total 100 marks
COURSE PLAN

1 Introduction 1-10
2 General Principles of Law of Insurance 11-20
3 Life Insurance 21-30
4 Marine Insurance 31-40
5 Motor Vehicle Insurance 41-50
6 Miscellaneous Insurance Schemes: New Dimensions 51-60
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DETAILED SYLLABUS FOR LAW OF INSURANCE (OPTIONAL PAPER)
Unit Content
Module 1 • Definition, nature, and history of insurance
Introduction • Contract of insurance- classification of contract of
insurance, nature of various insurance contracts
• History and development of insurance in India
• The Insurance Act, 1938
• Insurance Regulatory Development Authority (IRDA)
of India- role, powers and functions
Module 2 • Principle of Uberrima Fidei-non-disclosure-
General Principles of misrepresentation in insurance contract
Law of Insurance • Insurable interest
• Risk and principle of causa proxima
• Premium
• Assignment of Policies
• Subrogation
• Double insurance
• Contribution
• Reinsurance
• Underinsurance
Module 3 • Nature and scope of life insurance, definition, kinds of
Life Insurance life insurance, the policy and formation of a life
insurance contract
• Event insured against life insurance contract
• Circumstances affecting the risk
• Amounts recoverable under life policy
• Persons entitled to payment
• Settlement of claim and payment of money
Module 4 • Nature and scope
Marine Insurance • The Marine Insurance Act 1963
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• Voyage –deviation
• Perils of the sea
• Partial loss of ship and of freight, salvage, general
average, particular charges
• Measure of indemnity, total valuation, liability to third
parties
Module 5 • Motor Vehicles Act, 2019
Motor Vehicle • Nature and scope
Insurance • Effect of insolvency or death on claims, insolvency
and death of parties, certificate of insurance
• Claims tribunal, constitution, functions, application for
compensation – who can apply? –Procedure and
powers of claims tribunal – its awards
• Liability insurance
• Public liability insurance
Module 6 • Property Insurance- Fire, Burglary and Theft Policies
Miscellaneous • Livestock Insurance
Insurance Schemes: • Agricultural Insurance
New Dimensions • Health Insurance
• Insurance Ombudsman
Prescribed Legislations:
1. The Insurance Act, 1938
2. The Marine Insurance Act, 1963
3. The Life Insurance Corporation Act, 1956
4. The General Insurance Business (Nationalization) Act, 1972
5. The Insurance Regulatory and Development Authority Act, 1999
6. Motor Vehicles Act, 2019

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7. Insurance Liability Act, 1991
Essential Readings:
1. Bird, John, Modern Insurance Law (10th ed., 2013), Sweet and Maxwell
2. Singh, Avtar, Law of Insurance, EBC
Suggested Readings:
1. Malik, Sumeet, J.V.N. Jaiswal's Law of Insurance- Vols 1&2, Eastern Book Company (2nd
ed., 2020)
2. Gaurav Varshney, Insurance Laws,LexisNexis (1st ed., 2017)
3. M.N. Srinivasan & K. Kannan (Revised by Justice K. Kannan) Principles of Insurance Law
(10th ed., 2017), LexisNexis
4. M.N. Mishra and S.B. Mishra, Law of Insurance (25th ed., 2016)
5. Birds, John, Modern Insurance Law, Sweet & Maxwell; Eighth edition (1 January 2011)
6. M.B. Shah, Landmark Judgments on Insurance under the Consumer Protection Act,
Universal Law Publishing (2004)
7. E.R. Hardy Ivamy, General Principles of Insurance Laws, (6th ed., 1993), Butterworths,
Delhi
8. Vandana Singh, K. B. Agrawal, Insurance Law in India, (2012)
9. Evan James MacGillivray, MacGillivray on Insurance Law: Relating to All Risks Other
Than Marine, Sweet & Maxwell Ltd; 6th Revised edition (1997)
10. K.S.N. Murthy & K.V.S. Sarma, Modern Law of Insurance in India (6th ed., 2019),
LexisNexis, Delhi
Recommended Cases:
1. Pink v. Fleming (1890) 25 QBD 396

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2. Mithoolal Nayak v. Life Insurance Corporation of India.AIR 1962 SC 814
3. Kasim Ali Bulbul v. New India Assurance Co. AIR 1968 J & K 39
4. Smt. Krishna Wanti Puri v. Life Insurance Corporation of India,AIR 1975 Del. 19
5. .Smt. Dipashri v. Life Insurance Corporation of India, AIR 1985 Bom 192
6. Life Insurance Corporation of India v. Asha Goel, AIR 2001 SC 549
7. New India Assurance Co. Ltd. v. M/s Zuari Industries Ltd.(2009) 9 SCC 70
8. Simmonds v. Cockell (1920) All ER Rep. 162
9. Harris v. Poland ( 1941) All ER 204: 1 K.B.D. 204
10. L.I.C. of India v/s Channasbasamma, AIR 1991 SC 392
11. Vijay Kumar v/s New Zealand Insurance Co. AIR 1954 Bom.
12. Bhagwani Bai v/s L.I.C. of India AIR 1984 M.P.
13. Lakshmi Insurance Co. v/s Bibi Padmavati AIR 1961 Punjab
14. L.I.C. of India v/s Smt. Vijaya Chopra AIR 2008 (NOC) 2334
15. L.I.C. of India v/s Smt. Chandra Kanta AIR 2008 (NOC) 2334
16. L.I.C. of India v/s Mrs. Shashi Sethi AIR 2008 H.P. 67
17. Smt. Sakhitombi v/s Zonal Manager, L.I.C. of India, Calcutta AIR 2009 Gauhati 90
18. United India Insurance Co. Ltd. v/s Shri Hasan Sultan Nadaf [(1992) 3 CPJ 64 (National
Commission)
19. Castellain v/s Preston [1883 2 Q B 38}
20. Nagappa v. Gurudayal Singh (2003) 2 SCC 274
21. Ibrahim v. Raju (2011) 10 SCC 634
22. Biman Krishna Bose v. United India Insurance Co. Ltd. (2001) 6 SCC 477
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23. LIC of India v Asha Goel (2001) 2 SCC 160
24. P.C. Chako v. Chairman, LIC of India (2008) 1 SCC 321
25. Satwant Kaur Sandhu v. New India Assurance Co. Ltd. (2009) 8 SCC 316
26. Reliance Life Insurance Co. Ltd. V. Rekhaben Nareshbhai Rathod (2019) 6 SCC 175
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LAW of INSOLVENCY (OPTIONAL PAPER)

SEMESTER VIII&X | B.A.LL.B. (Hons.)
Faculty Name Ms. Navita Aggarwal Year/ Semester 4&5/VIII & X
Course Name Law of Insolvency No. of Credits 6
Hours =60 hours
Introduction, In investment world, infusing money and its recovery is important for
Course Objective a smooth functioning which promotes ease of doing business. Every
& Pedagogy credit in form of investment whether it huge or forms a portion of
huge amount gives rise to an expectation in the minds of creditor
that, the funds if infused in a running business will fetch profits.
However, all investments are not fruitful as certain business houses
in form of corporates defaulted in payment of money which resulted
in series of Litigations. One among them is Insolvency proceedings.
In India, the general principles of insolvency laws are codified under
the most recent legislation which is Insolvency and Bankruptcy Code
2016.
This course is designed to acquaint a student with the conceptual and
operational parameters of various general principles relating to
insolvency law. It aims to equip the students with the basics of this
law to enable them to deal effectively with the various disputes
related to credits.
Against this backdrop, the present course aims at:
• Providing an understanding of agreements, its’ enforceability
and
• Developing skills of analysing various legal provisions
considering practical issues
P a g e | 105
• Improving the students’ level of confidence and interest in

engaging with laws governing insolvency.
The pedagogy for the course will involve a combination of methods

aimed at building the legal knowledge, practical perspective and
skills that are requisite for an exquisite exposure of insolvency law as
lawyers as well as understanding the perspectives of reading the
provisions with interpretation. The methods used will be purely based
on case law studies in form of a situation and involve honing
practical skills. This includes:
• Lectures with power point presentations
• Presenting a diagram-based situation and application
of provisions with interactive study
• Assignments through group work
LEARNING OUTCOMES: Through the curriculum, the students will get a clear frame of
Law of Insolvency. At the end of the course, students will be able to:
LO1- Finely trace out the ambit of this law with its purpose
LO2 –can learn the interlink of this law with other laws
LO3 – can make right balance of this law with its purpose
Marks
End Term 50
Total 100
P a g e | 106
COURSE PLAN
1 INTRODUCTION 1-12
2 CONCEPTS RELATING TO INSOLVENCY 13-21
3 CORPORATE INSOLVENCY 22-35
4 ISSUES IN CORPORATE INSOLVENCY 36-44
5 EASY EXIT FOR CORPORATES: VOLUNTARY 45-52
LIQUIDATION &FAST TRACK INSOLVENCY
6 CROSS BORDER INSOLVENCY 53-60
DETAILED SYLLABUS
UNIT CONTENT
a) Introduction to Insolvency and Bankruptcy
Module 1 b) Insolvency and Bankruptcy: Social, Legal, Economic and
INTRODUCTION Financial Perspectives
c) Need for Insolvency and Bankruptcy Code: Exploring the rationale
and objectives
a) Role of Adjudicating Authorities

Module 2 b) Role of the Insolvency and Bankruptcy Board of India (IBBI)
Authorities and c) Appellate Authorities
Enforcement d) Analysis of some important cases with recent issues
Mechanism in IBC
2016
a) Initiating an application for Resolution and role of Interim
Module 3 Resolution Professional
Corporate b) Committee of Creditors: Powers, Duties and Processes
Insolvency c) Information Memorandum and Resolution plan
Resolution Process d) Group Companies
(CIRP)
a) Moving from Resolution to Liquidation
Module 4 b) Voluntary Liquidation
Liquidation Process c) Fast Track Insolvency
P a g e | 107
Cross Border Insolvency

Module 5
INSOLVENCY AT
INTERNATIONA
L LEVEL
READINGS:

9. Companies Act, 2013
10. Insolvency & Bankruptcy Code 2016
CASE LAWS:
1. Manish Kumar vs Union of India, LL2021SC25
2. Phoneix Arc Pvt Ltd vs Ketubhai Ramubhai Patel LL2021 SC 60
3. Ramesh Kymal vs M/S Siemens Gamesa Renewable Power Ltd. LL 2021 SC 71
4. P. Mohanraj & Ors vs M/S Shah Brothers Ispat Ltd. LL 2021 SC 120
5. A Navinchandra Steels Pvt Ltd vs SREI Equipment Finance Ltd. LL 2021 SC 122
6. Jaypee Kensigton Boulevard Apartments Welfare Associatiion vs NBCC 3395 sc
2020
7. Anuj Jain Interim Resolution
8. Professional for Jaypee Infratech Limited Vs Axis Bank Limited Etc. Etc. [Civil
Appeal
Nos. 8512-8527 of 2019
9. Committee of Creditors of Essar Steel India Limited Through Authorised Signatory
Vs. Satish Kumar Gupta & Ors. [Civil Appeal No. 8766- 67/2019
10. Innoventive Industries Ltd. Vs. ICICI Bank & Anr. [2017] Mobilox Innovations Pvt.
Ltd. Vs. Kirusa Software Pvt. Ltd. [2017] 01 SC
11. Macquarie Bank Ltd. Vs. Shilpi Cable Technologies Ltd [2017] 14 SC
12. K. Kishan Vs. M/s. Vijay Nirman Company Pvt. Ltd. [2018] 01 SC
13. Transmission Corporation of Andhra Pradesh Limited Vs. Equipment Conductors
and Cables Limited [2018] 33 SC
14. Laxmi Pat Surana Vs. Union Bank Of India & Anr. (2021) 53 SC
P a g e | 108
15. M/s. Orator Marketing Pvt. Ltd. Vs. M/s. Samtex Desinz Pvt. Ltd. (2021) 68 SC
16. Dena Bank Vs. C. Shivakumar Reddy and Anr. (2021) ibclaw.in 69 SC
17. E S Krishnamurthy & Ors. Vs. M/s Bharath Hi Tech Builders Pvt. Ltd. (2021) 173
SC
18. Arcelormittal India Private Limited Vs. Satish Kumar Gupta & Ors. [2018]
19. Swiss Ribbons Pvt. Ltd. & Anr. Vs. Union of India & Ors. [2019]
20. B.K. Educational Services Private Limited Vs. Parag Gupta And Associates [2018]
32 SC
21. K. Sashidhar Vs. Indian Overseas Bank & Ors. [2019] 08 SC
ONLINE BLOGS
1. https://cbcl.nliu.ac.in/category/insolvency-law/
2. https://ibclaw.in/blog/
3. https://vidhilegalpolicy.in/blog/tag/insolvency-and-bankruptcy-code/
4. https://www.corpiblblog.com/
P a g e | 109
INTERPRETATION OF STATUTES (OPTIONAL PAPER)
SEMESTER VIII & X | B.A.LL.B. (Hons.)
Faculty Dr. Pankaj Umbarkar Year/ Semester VIII & X
Course Name Interpretation ofStatutes No. of Credits 4
Course Code Session duration 60 Minutes
No of Hours 50 Lectures + 10 Pre-requisite Knowledge of Law

(Week) Tutorials =60 hours
Introduction, INTRODUCTION:
Course Objective
Legislation dominates the contemporary legal landscape. Almost all fields
& Pedagogy
of legal regulation involve legislation in some form. Legislatures enact
laws after much deliberation. No doubt in this process they have to take
into account the present and future needs of the people. With the
emergence of legislation, interpretation of statutes became a method by
which judiciary explores the intention behind the statutes. Judicial
interpretation involves construction of words, phrases and expressions. In
their attempt to make the old and existing statutes contextually relevant,
courts used to develop certain rules, doctrines and principles of
interpretation. Judiciary plays a highly creative role in this respect. The
ability to interpret and understand the operation of legislation is a skill
essential to understanding law and its operation. In this backdrop, the
course is designed to discuss in detail the nuances of interpretation of
statutes.
P a g e | 110
Course Objectives:
CO 1- To understand the system of Interpretation of Statutes which is the
core functions of the Court
CO 2- To discuss the methods of interpretation according to the nature
and type of legislation as beneficial laws, penal laws, taxing laws etc.
CO 3 -To know about the various components of a statute and its use in
the interpretation of statutes.
CO 4 - To explore tendency of the judiciary in deciding cases.
Pedagogy:
Teaching methodology will predominantly focus on classroom teaching

through lecture and discussion method. Further, adequate explanations,
illustrations, examples will be given to make clear the nuances of law.
Discussions will take place on laws and case-laws to understand the
interpretation of legal provisions.
Contact Details pankaj.umbarkar@hnlu.ac.in
Learning Outcome:
LO1- Student will be able to understand the meaning nature, kind’s laws and its
interpretation.
LO2- Student will be able to know the system for interpretation of statutes
LO3- Students will be able to know the various components of the legislation and its
use in the process of interpretation
LO 4- Students will be able to examine the tendencies of judicial decisions while
exploring the meaning of the terms especially at the time of uncertainties in law.
EVALUATION COMPONENTS :
Components of Course Evaluation % distribution
Individual Projects 25

P a g e | 111
Total 100%
Executions of the Modules :

S.No. Topics Lecture Lecture
Sessions Numbers
1 Introduction 7 1-7
2 General Principles of Interpretation 7 8-14
3 Internal Aids to Interpretation 5 15-19
4 External Aid to Interpretation 5 20-24
5 Subsidiary Rules 5 25-29
6 Operation of the Statutes & Interpretation 8 30-37

of Penal, Taxing & RemedialStatutes
7 Expiry and Repeal of Statutes 6 38-44
8 Interpretation of Constitutional 6 45-50

Documents
9 Tutorial Classes 10 51-60
UNIT CONTENT
MODULE I 1. Introduction:
Introduction Meaning of Interpretation and the construction
Intention in interpretation; why original intent is important?
Appraisal of the principle of plain meaning
Making sense of Precedent; determining ‘ratio decidendi
How judges decide? The Method of Philosophy; the Method of
Sociology
2. General Principles of Interpretation:

P a g e | 112
Statute must be read as a whole in its context

Statute to be construed to make it effective and Workable
Literal Rule of Interpretation
Golden Rule of Interpretation,
MODULE II Mischief Rule of Interpretation
General Regards to subjects and Objects
Principles Of Presumptions and Considerations in Interpretation
Interpretation
Module III 3. Internal Aids to Interpretation:

Internal Aids To Long Title, Preamble, Definition, Sections,
Interpretation Heading, Marginal Notes, Punctuation,
Illustrations, Proviso, Explanation and Schedules,
Module IV 4. External Aid to Interpretation

External Aid to Parliamentary History (English Practice, American Practice and
Interpretation Modern Trends)
Historical facts and surrounding circumstances,
Social, Political and Economic Developments and scientific
inventions,
Statutes in Para material
Assistance of earlier statutes
Use of foreign Decisions
Dictionaries
Module v 5. Subsidiary Rules
Same word same meaning,
Subsidiary Rules Rule of last antecedent,
Non-obstante Clause,
Legal fiction,
Mandatory and directory provisions,
Conjunctive and disjunctive words ‘or’ and ‘and’,
Construction of general words –
Noscitur A Socis,
P a g e | 113
Rule of ejusdem generis,

Words of rank,
Reddendo Singula Singulis etc.
Mimansa Rule of Interpretation
Module VI
6. Operation of the Statutes and its Interpretation
Operation Of The
Commencement - Prospective and retrospective operation of the
Statutes And Its
statute
Interpretation
Special statutes in context of substantive rights, procedure,
Succession, transfer & contracts.
Penal Statutes and its interpretation
Taxing Statutes and its interpretation,
Interpretation of Remedial Statutes
Module VII
7. Expiry and Repeal of Statutes
Expiry And
Express or implied Repeal
Repeal Of
Consequences of Repeal
Statutes
Subordinate Legislations under repealed statute
Module VIII
8. Interpretation of Constitutional Documents
Interpretation Of
Constitutional Constitutional Interpretation and Judicial Review
Documents Rules of Interpretation of Constitution and Constitutional Documents
The General Clauses Act, 1897
Reading:
Text Books:
Statutes:
1. The General Clauses Act, 1897
Case Laws:
1. Anurag Mittal V Shaily Mishra Mittal, (2018) 9 SCC 691 :AIR 2018 SC 3983
2. Bhatia International V Bulk Trading S.A 2002 4 SCC 105 : AIR 2002 SC 1432
P a g e | 114
3. T.N Electricity Board V Status Speg. Mills Ltd (2008) 7 SCC 353 :AIR 2008 SC
2838
4. Municipal Corporation Hyderabad. v. T.N Murthy (1987) 1 SCC 568
5. C.I.T v. Teja Singh AIR 1959 SC 352
6. ITO, Mangalore v. M. Damodhar Bhat, AIR 1969 SC 408
7. Sussex Peerage Case (844) 11 C1 & F 85
8. Wallace v Jaffree 283U.S.25(1931);
9. Padma Sundara Rao v. State of Tamil Nadu, (2002) 3 SCC 533;
10. Tej Kiran Jain v. N. Sanjiva Reddy, (1970) 2 SCC 272,
11. Jugalkishore v. Raw Cotton Co., AIR 1955 SC 376;
12. G. Narayanaswami v. Pannersevan, (1972) 3 SCC 717,
13. Union of India V Elphinstone Spinning and Weaving Com. Ltd 2001 (1) JT SC 536
14. Sunil Batra V Delhi Administration (1978) 4 SCC 409
15. Balram Kumawat v Union of India (2003) 7 SCC 628
16. National Insurance Company Ltd V Anjana shyam (2007) SCC 445
17. Sachidananda Misra V State of Orissa (2004) 8 SCC 599
18. C. Ronald V U.T Andaman and Nicobar Islands (2011) 12 SCC 428
19. Shankar Raju V Union of India (2011) 2 SCC 132
20. Union of India V Vasudeva Murthy AIR 2010 SC 2879
21. Hardeep Sing v State of Punjab (2014) 3 SCC 92
22. Craw Ford V Spooner (1846) 6 Moore PC 1
23. Kartar Singh V State of Punjab (1994) 3 SCC 569
24. Heydon's Case (1584) 76 ER 637
25. Bengal Immunity Com. Ltd v State of Bihar AIR 1955 SC 661
26. Sanjay Datt V State through C.B.I Bombay JT 1994 (5) SC 540
27. V.L.S Finance Ltd v Union of India (2013) 6 SCC 278
28. State of U.P V Hari Ram (2013) 4 SCC 280
29. Grid Corporation of Orisa V Eastern Metal & Ferro Alloys (2011) 11 SCC 334
30. Competition Commission of India V Steel Authority of India Ltd 2010 (10) SCC 744
31. C.S.T ,M.P V Radhakrishan (1979) 2 SCC 249
P a g e | 115
32. Karnataka Bank Ltd V State of Andhra Pradesh (2008) 2 SCC 254
33. State of Maharashtra V Bharat S. Shah (2008) 13 SCC 5
34. Kedarnath V State of West Bengal AIR 1953 SC 404
35. Re Kerala Education Bill , 1957 AIR 1958 SC 956
36. Maharashtra Land Development Corporation V State of Maharashtra 2010 (11)
SCALE 675
37. Keshvanadn Bharati V State of Kerala (1973) 4 SCC 225; AIR 1973 SC 1461
38. Indian City Properties Ltd V Municipal Commissioner of Greater Bombay (2005) 6
SCC 417
39. N.C.Dhoundial V Union of India (2004) 2 SCC 579
40. Union of India V National Federation of the Blind (2013) 10 SCC 772
41. Iqbal Singh Marwah V Mieenakshi Marwah (2005) 4 SCC 370
42. Balraj Kunwar V Jagtpal Singh ILR 26 All 393 PC
43. Brihan Mumbai Electric Supply and Transport Undertaking V Lakshya Media
Pvt.Ltd (2010) 1 SCC 620
44. Hanlon V Law Secretary 1980 2 All ER 199 (HL)
45. Benagal Nagpur Railway Company v Ruttanji Ramji AIR 1938 PC 37
46. Mudliyar Chatterjee V International Film Com. AIR 1943 PC 34
47. Mohomed Ariffin V Yeah Oai Gark 43 AI 256 Reffered in Jamma Masjid case AIR
1962
48. Shambhu Nath Mehra V State of Ajmer AIR 1956 SC 599
49. Ali M.K V State of Kerla (2003) 11 SCC 632
50. Biman Basu V Kallol Gupta Thakurta AIR 2010 SC 3328
51. Black Clawsom International Ltd v Papierweke Waldjof Aschaffenburg A.G (1975)
1 All ER 810 HL
52. Papper v hart 1993 1 All ER 42 (HL)
53. Navartis Ag V Union of India (2013) 6 SCC 1
54. Union of India V Purushottam (2015) 3 SCC 779
55. T.M.A Pai Foundation V State of Karnataka (2002) 8 SCC 481
56. Shashikant Laxman Kale V Union of India AIR 1990 1 SCC 582
57. Auckland Jute Comp. Ltd V Tulasi Chandra Goswami AIR 1949 FC 153
P a g e | 116
58. Kasmir Singh V Union of India (2008) 7 SCC 259

59. Nandlal Wasudeo Badwaik V Lata Nandlal Badwaik (2014) 2 SCC 576
60. S.P.Gupta V union of India AIR 1982 SC 149
61. S.B.I V Sundara Mani AIR 1976
62. State of Maharastra V Praful B.Desai (2003) 4 SCC 601
63. Amrendra Pratap Singh V Tej Bahadur Prajapati AIR 2004 SC 256
64. M.D Harrisons Malayalam V Union of India (2004) 1 SCC 3782
65. ICICI Bank V Municipal Corporation of Greater Bombay (2005) 6 SCC 404
66. Ramnarayan Mor v State of Maharashtra AIR 1964 SC 949
67. Member Board of Revenue V Arthur Paul Benthall AIR 1956 SC 35
68. Labour Commissioner M.P V Burhanpur Tapti Mills Ltd AIR 1964 SC 35
69. T.A .Krishnaswami v State of Madras AIR 1966 SC 1022
70. Aswini Kumar Ghose V Arbinda Bose AIR 1952 SC 369
71. Great Western Railway Company V Swindon & Cheltenham Extention Rly.Com
1884
72. J.K.Cotton Spinning & Weaving Mills Ltd V union of India AIR 1988 SC 191 P.202
73. Deoki Nandan v Muralidhar AIR 1957 Sc 133
74. G.k Choukashi v Commissioner of Income Tax (2008) 1 SCC 246
75. Keshvan v State of Bombay AIR 1951 SC 128
76. Jay Mahakali Rolling Mills V Union of India (2007) 12 SCC 198
77. Atal Tea Com. Ltd V Regional Provident Fund Commissioner 1998 (79) FLR 372
78. N.T.P.C v M.P.S.E.b (2011) 15 SCC 580
79. Rajabhau Rahate v Dinkar Ingole 2002 (3) Mh.LJ 921 (Bom HC)
BOOKS AND ARTICLES :
➢ Book: G.P. Singh
Author: Principles of Statutory Interpretation
Publisher: Lexis Nexis 12th Ed. 2013
➢ Book: Interpretation of Statutes
Author: D.N.Mathur
Publisher: Central Law Publication, 8th Ed. 2021
➢ Book: Judging Under Uncertainty

P a g e | 117
Author: Adrian Vermual

Publisher: Universal Law Publication Company, Reprint 2010, Chapter 8
➢ Book: J. Benjamin Cardozo
Author: The Nature of Judicial Process (Chapter I & III)
Publisher: Martino Publishing 2011
➢ Book: Rupert Cross
Author: Statutory Interpretation
➢ Book: Maxwell
Author: Interpretation of Statutes
Articles
1. Joseph Raz, Between Authority and Interpretation (Oxford University Press 2009)
2. Robert H. Bork, The Tempting of America: The Political Seduction of the Law (New
York: The Free Press 1990)
3. Max Radin, Statutory Interpretation, Harvard Law Review, Vol.43, No.6 (April
1930)
4. Paul Brest, The Misconceived Quest for the Original Understanding, Boston
University Law Review, Vol. 60 (1980)
5. Ronald Dworkin, Natural Law Revisited, University of Florida Law Review, Vol. 34
(1982)
6. H.L.A. Hart, Positivism and the Separation and Morals, Harvard Law Review, Vol.
71(1958)
7. Lon L. Fuller, Positivism and the Fidelity to Law – A Reply to Professor Hart,
Harvard Law Review, Vol.71 (1958)
8. Frederick Schauer, Formalism, Yale Law Journal, Vol. 97 (1989)
9. Richard Posner, Legal Formalism, Legal Realism and the Interpretation of Statutes
and the Constitution, Case Western Reserve University Law Review, Vol. 37 (1987)
10. Cass R. Sunstein, On Analogical Reasoning, Harvard Law Review, Vol. 106 (1992)
11. Veena C, Interpretation of Statutes C. Jamnadas & Co. Educational & Law
publisher 4th Ed. 2018
Law Commission Reports:
1. 60th Law Commission Report of Government of India
https://lawcommissionofindia.nic.in/51-100/Report60.pdf
P a g e | 118
2. 183rd Law Commission Report of Government of India

https://lawcommissionofindia.nic.in/reports/183rpt.pdf

Index: Semester X - B.A.Ll.B. (Hons.) Syllabus (Session: Jan - Jun)

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SEMESTER X | B.A.LL.B. (HONS.)

SYLLABUS (SESSION: JAN - JUN)

SUBJECT TITLE PAGE NOS.

PROFESSIONAL ETHICS 2–8

FUNDAMENTAL RIGHTS AND ITS ENFORCEMENT 9 – 16

INTERNATIONAL COMMERCIAL LAW 39 – 44

CRIMINAL JUSTICE SYSTEM 53 – 56

WOMEN AND LAW 72 – 79

MEDIA AND LAW 88 – 95

LAW OF INSURANCE 96 – 103

LAW OF INSOLVENCY 104 – 108

INTERPRETATION OF STATUTES 109 – 118

Lecture-based teaching pedagogy will be followed and case laws will

CO1- To give an insight into Historical aspects of the legal

CO4- To develop the understanding of the Professional Ethics

4 Rights and Limitations of such Rights 27-33

STATUTES, RULES AND REGULATIONS:

5. The Legal Practitioners (Fees) Act, 1926

BOOKS AND ARTICLES

2. P.B. Mukharji, Professional Ethics of the Advocate, University of Burdwan. (1975)

1. History of legal profession in India,

2. Globalization and its effects on legal profession

3. Professional Ethics and Duties of Lawyers

4. Rules on Professional Standards

5. Advocate’s right to strike

6. Aligning the Interests of Lawyers and Clients

7. Impact of Globalization on legal profession

8. Role of advocate in providing legal aid services

9. Why Do Lawyers Enjoy Immunity Against Wrong Practices?

10. Consumer Protection Act, 2019 and the legal profession

FUNDAMENTAL RIGHTS AND ITS ENFORCEMENT (HONOURS PAPER)

Faculty Name 1. Prof. (Dr.) Uday Year/ Semester 5th Year / X

individuals may seek redressal for the violation of their fundamental

Teaching of the above course requires giving the student an

Reach of Fundamental Rights – State, Horizontal / Vertical

Equality before Law and Equal protection of Laws- Reasonable

Freedom of Religion & Conscience (Article 25-28)

Right against Exploitation (Article 23-24)

Writ jurisdiction- Habeaus Corpus, Mandamus, Quo warranto,

Module 7 Nature of the Rights; Scope of Unenumerated Rights; Justiciability;

16. State of W. B. v. Anwar Ali Sarkar AIR 1952 SC 75

49. N. Adithayan v. Travancore Devaswom Board (2002) 8 SCC 106

CORPORATE TAX (HONS.)

SEMESTER- X | BA.LLB. (HONS.)

SYLLABUS (SESSION: JAN-MAY)

Faculty Dr Anindhya Year/ Semester 5TH / Xth

Course Name Corporate Tax No. of Credits 6

Session 60 Minutes Pre-requisite Essential

6. Financial Markets &

7. International Commercial Law

reduction in tax liability.

The study of Corporate Tax or Corporation Tax has received huge

Teaching methodology will predominantly focus on classroom teaching

through lecture and discussion methods. Further, adequate explanations,

CO1: To understand the basic concepts of Corporate Tax

CO2: To assess and compute the corporate tax

COURSE LEARNING OUTCOME:

Mid Term Examination 25%

Individual Projects and Presentation 25%

End term Examination 50%

*Note: Pass marks 50% of the final grade.

MODULE 2: TAXATION OF BUSINESSES 7