Fourth Semester LLB

Fourth Semester
CASE COMMENT
FOURTH SEMESTER
3YDC LL.B.
P.Chandra Sekhar LL.M.,SET.,NET., Page 1

Fourth Semester
Labour Law-II
1. A worker leaves his work place after his duty hours. He returns after one hour to pick
up his articles. He received injury in an accident at the time of taking his articles. The
employer of the factory refused to pay compensation. Decide.
1 Facts of the Case / A worker leaves his work place after his duty hours. He returns
Statement of Facts after one hour to pick up his articles. He received injury in an
accident at the time of taking his articles. The employer of the
factory refused to pay compensation.
2 Related Topic This problem is related to “in the course of or during the course of
employment”.
3 Framing of Issues 1. Whether the accident was occurred within the course of
employment?
2. Whether worker can he claims compensation?
3. Whether ‘worker returns after one hour to pick up his articles’
is come under in the course or during the course of
employment?
4 Answering the Issues 1. Answering to the first issue accident was not occurred within the
course of employment.
2. Answering to the second issue worker can’t claim compensation
3. Answering to the third issue after one hour he came for taking his
articles is not come under within the course of employment.
5 Provision of Law In the course of or during the course of employment : The
accident must arise out of and in the course of an employment.
Therefore, the personal injury by accident must arise both out of as
well as in the course of a workman's employment. The expression 'in
the course of employment' means in the currency of the employment,
The test is in the course of discharge of duties incidental to the contract
of service. The employee must show that he was at the time of the
accident engaged in employer's business or in furthering with business
and was not doing something for his own benefit or accommodation,
that he was doing something in discharge of his duty to his employer
directly or indirectly imposed upon him by his contract of service
It is wider than arising out of employment. It means duration of
employment (period of time) in which the employment continuous.
The duration of employment commences, when he reaches the place
of employment and ends, when he leaves the place of employment.
Following instances illustrate on this point :
(i) All movements of the workman from one place to another
whether within the premises or outside the premises in
connection with the employment.
(ii) Tea break, lunch break, break for rest etc. (as held in Pruce
vs. Davey).

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(iii) If the employer provides transport to and fro from home

and place of work, the journey or transit period comes under
in the course of employment (Holmes vs. Great Northern
Rly.)
6 Relevant Case laws Indian News Chronicle Ltd. vs. Mrs. Lazarus (1952, 3 FJR, 190). In
this case, the workman in the course of his duties, had to go frequently
into heating room and thereafter to cooling room. One night, he went
to cooling room and got pneumonia and died. It was held that the
injury was one arising out of employment and the employer was
held liable to pay the compensation.
State of Rajasthan vs. Ram Prasad and Another, (2001) I L.L.J. 177
(SC) : In this case, the workman died due to natural lightning while
working at the site. It was held by the Supreme Court that in order
that a workman may succeed in his claim for compensation it is not
doubt true that the accident must have casual connection with the
employment and arise out of it, but if the workman is injured as a
result of natural force of lightning though it in itself has no connection
with employment of deceased Smt. Gita, the employer can still be
held liable if the claimant shows that the employment exposed the
deceased to such injury. In the present case the deceased was working
on the site and would not have been exposed to such hazard of lightning
had she not been working so. Therefore the appellant was held liable
to pay compensation.
Trustees, Port of Bombay vs. Yamunabai , (AIR 1952, Bom. 382): In
this case, a bomb placed in the premises of a workshop by some
unknown person exploded and caused injury to a workman. It was
held that the workman was not responsible for placing of the bomb,
and the injury due to its explosion was caused at the time and place
at which he was employed, therefore the injury was the result of an
accident arising of his employment. The rule is that if a particular
accident would not have happened to a workmen had he not been
employed to work in the particular place and condition, it would be
accident arising out of the employment.
7 Ratio Decidendi The reason for the decision is worker returns after one hour to pick
up his articles. Worker received injury in an accident at the time
of taking his articles.
8 Decision He can’t claim compensation.
9 Conclusion The employee must show that he was at the time of the accident
engaged in employer's business or in furthering with business and was
not doing something for his own benefit or accommodation, that he
was doing something in discharge of his duty to his employer directly
or indirectly imposed upon him by his contract of service.

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2. An agriculture labourer died of snakebite while working in the field of his employer. He
was irrigating the sugar cane crops. The employer claimed that he was not workman before
the Workmen’s Compensation Commissioner. Decide.
1 Facts of the Case / An agriculture labourer died of snakebite while working in the field
Statement of Facts of his employer. He was irrigating the sugar cane crops. The
employer claimed that he was not workman before the Workmen’s
Compensation Commissioner.
2 Related Topic This problem is related to definition of ‘Workman’
3 Framing of Issues 1. Whether agricultural labourer can be considered as a workman?
2. Whether labourer died within the employment?
3. Whether dependants can claim compensation under workmen
(Employees)compensation act ?
4 Answering the Issues 1. Answering to the first issue agricultural labourer can be
considered as a workman.
2. Answering to the second issue labourer died within the course of
employment.
3. Answering to the third issue dependants can claim compensation
under workmen(Employees) compensation act.
5 Provision of Law Workman : According to Section 2 (1) (n) workman means
any person who is :
(A) A railway servant as defined in Clause (34) of Section 2
of the Railways Act, 1989 except those who are
permanently employed in any administrative district or
sub-divisional office of a railway. Out of this class
also if a person is employed in any capacity as is
specified in Schedule II he will be a workman.
(AA) Any person who is -
(a). A master, seaman or other member of the crew of a ship
;
(b) A captain or other member of the crew of an aircraft
(c) A person recruited as driver, helper, mechanic, cleaner
or in any other capacity in connection with a motor
vehicle,

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(d) A person recruited for work abroad by a company, And

who is employed outside India in any capacity as is
specified in Schedule II and the ship, aircraft or motor
vehicle, company, as the case may be, is registered in India,
or :
(B) (a) Any person who is employed in any such capacity as is
specified in Schedule II, whether the contract of
employment was made before or after the passing of
this Act and whether such contract is express or implied,
or oral or in writing;
(b) Where the workman is dead any reference to a
workman shall include his dependants as defined in this
Act.
The following are not workman :
Any person working in the capacity of a member of the Armed

Forces of the Union of India. To determine whether a person other
than a railway servant is a workman or not, a reference to Schedule II
is necessary.
6 Relevant Case laws Illustration1: ‘A’, a driver who met with accident and died while
he was returning from workshop. The dependants can claim
compensation from owner of the vehicle.
Illustration2: ‘X’, a mechanic who met with accident and died
while he was doing the test drive of the customers vehicle. The
dependants can claim compensation from owner of the workshop.
7 Ratio Decidendi The reason for the decision is here the labourer was working in the
field of sugar cane owned by employer.
8 Decision The dependants can claim compensation
9 Conclusion It was concluded that an employer, an employee and a contract of
employment between them. In other words, employment means a
contract of service between the employer and employee wherein the
employee agrees to serve the employer under his control and
supervision.

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3. X an employer filed a writ petition in Supreme Court challenging of Minimum wage act
and it affects the fundamental right of the employer guaranteed under Article 19 (i) (g).
Decide
1 Facts of the Case / X an employer filed a writ petition in Supreme Court challenging of
Statement of Facts Minimum wage act and it affects the fundamental right of the
employer guaranteed under Article 19 (i) (g).
2 Related Topic This problem is related Constitutionality of Minimum wages act.
3 Framing of Issues 1. Whether Minimum wages act violates the Art.19 (1) (g)?
2. Whether Minimum wages is unconstitutional legislation?
3. Whether X can challenge the Act?
4 Answering the Issues 1. Answering to the first issue Minimum wages act does not
violates the Art.19 (1) (g).
2. Answering to the second issue Minimum wages act
constitutionally valid.
3. Answering to the third issue X can’t challenge the Act?
5 Provision of Law Constitutional validity of the Minimum Wages Act : TheMinimum
Wages Act, 1948 was passed in pursuance of the draft
convention for fixation of minimum wages adopted at the
International Labour Conference held at Geneva in 1928. However,
there had been a controversy as to the question whether the
Minimum Wages Act, 1948 is violative of Article 19 (i) (g) of the
Constitution ? Article 19 (i) (g) of the Constitution guarantees to all
citizens the right to practice and profession or to carry on any
occupation, trade or business.
The constitutional validity of the Minimum Wages Act is attacked
on the ground that it violates the freedom of trade or business
guaranteed under Article 19 (i) (g) of the Constitution since the
Act affects harshly and even oppressively a particular class of
employers, who for purely economic reasons are unable to pay the
minimum rate of wages fixed by the authorities under the Act,
but have absolutely no dishonest intention of exploiting their
workers; Hence, the employer might find it difficult to carry on
business on the basis of Minimum wages.
(V) Salient Features of the Act: Following are the notable
features of the Minimum Wages Act, 1948 -
(i) This Act provides for the fixation of : (a) minimum time
rate of wages ; (b.) a minimum piece rate ; (c) a guaranteed
time rate ; and (d) an overtime rate, for different
occupations, localities or classes of work and for adults,
adolescents, children and apprentices.
(ii) The minimum rate of wages under the Act may consist of
:

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(a) a basic rate of wages and a cost of living allowance ;

or
(b) basic rate of wages with or without the cost of living
allowance and the cash value of the concessions in
respect of essential commodities supplied at concessional
rates ; or
(c) an all-inclusive rate.
(iii) The Act requires that wages shall be paid in cash,
although it empowers the appropriate Government to
authorize the payment of minimum wages, either wholly
or partly in kind in particular cases.
(iv) It lays down that the cost of living allowance and the cash
valu e of concessions in respect of supplies of essential
commodities at concessional rates shall be computed by
the competent authority at certain in ter val. In case of
undertakings controlled by the Union Territories and the
Central .Government, the Director, Labour Bureau is the
competent authority.
(v) The Act empowers the appropriate Government to fix the
number of hours of work per day, to provide .for a
weekly holiday and the payment of overtime wages in
regard to any Scheduled employment in respect of which
minimum rates of wages have been fixed under the Act.
6 Relevant Case laws Bijay Cotton Mills Ltd vs. State ofAjmer, (AR 1955, SC 3) on the
ground that, the Act, while fixing the wages beyond the permissible
limits, affects the fundamental right of the employer guaranteed
under Article 19 (i) (g). The Supreme Court rejected this contention
and upheld the validity of the Minimum Wages Act. The Court also
made it clear that, the act is designed to fulfill the constitutional
mandate, embodied in the Article 43 under the Directive Principles of
State Policy. Article 43 of the Constitution requires the State, shall
try to Secure by suitable legislation, ensure all members of the
working class, a decent standard of life. Therefore, the Act is not
violative of Article 19 (i) (g). In other words, it is constitutionally
valid.
Malyalam Plantations Ltd vs. Kerala Slate, (1976, I LU 114
(HC).The concept of minimum wages was to be dynamic. There is
no reason to assume that fair wages fixed years ago should continue
to be fair wages for all time, and any fixation of minimum wages
should be taken not as minimum wages but as fair wages because it
is above the fair wages once fixed
7 Ratio Decidendi The reason for the decision is the intention of the legislature is to
protect the interests of the workmen.
8 Decision The Minimum wages Act is constitutionally valid

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9 Conclusion It was concluded that Article 43 of the Constitution requires the

State, shall try to Secure by suitable legislation, ensure all members
of the working class, a decent standard of life.
4. The employer in the instant case provided free transport from factory to their houses; when
the bus was returning from the factory met with an accident caused the death of 7
employees to the houses. The dependants of the employees claims compensation under
Workman (Employee) Compensation Act .Decide.
1 Facts of the Case / The employer in the instant case provided free transport from factory
Statement of Facts to their houses; when the bus was returning from the factory met
with an accident caused the death of 7 employees to the houses. The
dependants of the employees claims compensation under Workman
(Employee) Compensation Act .
2 Related Topic This problem is related to theory on notional extension
3 Framing of Issues 1. Whether the employees within the course of employment?
2. Whether theory of notional extension can be applicable here?
3. Whether employer should liable to pay the compensation ?
4 Answering the Issues 1. Answering to the first issue employees with in the course of
employment.
2. Answering to the second issue theory of notional extension can
be applicable.
3. Answering to the third issue employer should liable to pay the
compensation.
5 Provision of Law Generally, the work of a workman commences, when he
reaches the place of work, and comes to an end when he leaves the
place of work, after completing his work. The period of going to
place or work and returning home from place of work, is generally
excluded for the purpose of computing out of and in the course of
employment. Eg. ; Traveling to and fro from residence to place of
employment is prima facie not within the course of employment.
However, there are certain circumstances in which the period
of during the course of employment is extended to both the periods
required to reach the place of employment and to return home from
the place of employment. In such cases, if the workman meets with
an accident i.e., without reaching the place of employment or even
after leaving the place of employment, it is treated as out of and in
the course of employment. This principle imposing liability on
employer by extending such period is called "The Theory of
Notional Extension". This situation arises, where the Employer
provides conveyance/transport facilities to the
workmen/employees.
"The Theory of Notional Extension" : This theory did not
define any guidelines nor proper rules have been evolved. The
Courts are adapting this theory taking into consideration, the
circumstances of the case. Thus, the facts and circumstances play

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an important role in applying this theory, to determine the nature of

the accident i.e., whether or not arose out of and in the course of
employment. The relevant case law given below enlighten on the
point.
6 Relevant Case laws Holmes vs. Great Northern Railway, (1900 2, QB 409) : In this
case it was held that, it is in the course of employment, if the means
of transport is provided by the Employer.
S. S. Mfg. Co, vs. Bai Valu Raja, (AIR 1958, SC 881) : In this
case, a workman employed in a salt works while returning home
after finishing his work had to go by a public path, then through
a sandy area in the open public and finally across a creek through a
ferry boat. The workman, while crossing the creek in a public
ferry boat which capsized due to bad weather, was drowned. It
was held that on the facts of the case the accident could not be
said to have arisen out of and in the course of employment while
crossing the creek in as much as the theory of notional extension
could not extend to the point where the boat capsized. When a
workman is on a public road or a public place or on a public
transport he is there as any other member of the public and is not
there in the course of his employment unless the very nature of
his employment makes it necessary for him to be there. The
proximity of the place of accident to the place of work is irrelevant
for this purpose. Even the notional extension of the place of
employment terminates when the workman reaches a public road
where the members of the public have a right to exercise whatever
right they have.
Indian Rare Earths Ltd. vs. Subaida Beevi, (1981 1 LU 293): It
was held in this case that, it is within the course of employment if
the accident takes place while proceeding to factory or returning
home, if there is a nexus between the circumstances of the
accident and the employment.
General Manager best vs. Mrs Agnes, (AIR 1953, Cat. 143):
The employer in the instant case provided free transport from depot
to their houses, The driver met with an accident and died after 5
days. Held that the accident occurred in the course of employment.
7 Ratio Decidendi The reason for the decision is while applying the theory on notional
extension to this matter.
8 Decision They can claim the compensation under Workman (Employee)
Compensation Act
9 Conclusion It was concluded that there are certain circumstances in which the
period of during the course of employment is extended to both the
periods required to reach the place of employment and to return
home from the place of employment

Fourth Semester
Family Law-II
1. A, Hindu by Ramu died leaving behind his wife-W two sons S1 and S2, two daughters D1,
and D2 father and mother; At the time of his death he left the property Rs. 1.2 lacs as
self acquired property. Distribute.
1 Facts of the Case / A, Hindu by Ramu died leaving behind his wife-W two sons S1
Statement of Facts and S2, two daughters D1, and D2 father and mother; At the
time of his death he left the property Rs. 1.2 lacs as self
acquired property.
2 Related Topic This problem is related to general rules of Hindu intestate
Succession.
3 Provision of Law Meaning and scope: Literally succession means a series or a
chain. Legally succession means a chain of persons who have
a right to take property. The Hindu Succession Act, 1956,
governs the rules relating to succession. The Act provides a
uniform rules for all the Hindus. All these rules are based on
the principle of propinquity i.e. preference of heirs on the basis
of proximity or nearness of relationship. Succession opens at
the time of the death of the person. The idea behind succession
and inheritance (by birth right) is to keep some one to be the
owner of the property. The rules of succession determines who
are the heirs, rules of preference among relations, the manner of
distribution, disqualifications of heirs, mode of devolution
(decentralisation, delegation, transfer)
Jujjavarapu Yesurao v. Nadakuduru Kamala Kumar and
others 2007 (5) ALD 140 The Court held that the Hindu
Succession Act,1956 does not apply to a person who is a
Muslim,Christian, Parsee or Jew.
Classification of succession: The law of succession is

classified in to two categories. They are:
1. Testamentary succession
2. Intestate succession
1. Testamentary succession: The testator is free to transfer his
property by writing a will. A person who made the will is called
‘testator’. He can determine a scheme of distribution of his
property after his death. Therefore, the succession made by the
testator by way of will is called ‘testamentary succession’. The
testator has full freedom to transfer his property in any manner
he likes. The property may be distributed to not only to relatives
but also to others.

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S Sundaresa Pai v. Sumangala T Pai 2002-AIR(SC)-0-317

The Court held that uneven distribution can not make the will
invalid.
2. Intestate succession: Intestate means a person dying without
making a will. Succession of property in the absence of will is
called intestate succession. When a person dies without
indicating how his property is to be disposed of on his death,
such property shall be distributed among his relatives in
accordance with the law of inheritance. The nearest relatives
would take that property i.e. heirs. Hence intestate succession
is based on the law of inheritance. It prescribes the rules relating
to the distribution of property on the basis of relationship.
4 Analysis of the problem Wife (W): wife is a class-I heir she will get the share.
Sons (S1, S2): Sons are class-I heir they will get the share.
Daughters (D1, D2): Daughters are class-I heir they will get the
share.
Mother: Mother is a class-I heir she will get the share.
Father: Father is a class-II heir he won’t get anything in the
presence of Class-I heirs.
5 Solution The total value of the property of Ramu 1.2 laks(1,20,000)
The following are the heirs are available for the purpose of
distribution of property
Wife (W) : 20,000.00
Sons
S1 : 20,000.00
S2 : 20,000.00
Daughters
D1 : 20,000.00
D2 : 20,000.00
Mother : 20,000.00
Father : 0.00
(Class-II heir)
----------------
Total 1,20,000.00
----------------
Rupess One lakh Twenty Thousand only

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2. Distribute the property of ‘James’ a intestate Christian under following circumstances

• Widow, Son and Daughter.
• Widow, Father.
• Widow.
1 Facts of the Case / Distribution the property of ‘James’ a intestate Christian

Statement of Facts under following circumstances
• Widow, Son and Daughter.
• Widow, Father.
• Widow.
2 Related Topic This problem is related to general rules of Christian Succession.
3 Provision of Law Christian succession comes under the purview of the Indian
Succession Act, 1925.
Widow: According to Section 33 the widow succeeds the
property of a male intestate as shown below:
1. If the deceased has left a widow but has also left any
lineal descendants, one-thirds of his property shall
belong to his widow, and the remaining two-thirds shall
go to his lineal descendants.
2. If he has left no lineal descendant, but has left persons
who are of kindred to him, one-half of his property shall
belong to his widow, and the other half shall go to those
who are kindred to him.
3. If he has left none who are of kindred to him, the whole
of his property shall belong to his widow.
Lineal descendants: According to Section 34 where the
intestate has left no widow, his property shall go to his lineal
descendants or to those who are of kindred to him, not being
lineal descendants, according to the rules hereinafter contained;
and, if he has left none who are of kindred to him, it shall go to
the Government.
Widower: According to Section 35 a husband surviving his
wife has the same rights in respect of her property, if she dies
intestate, as a widow has in respect of her husband's property, if
he dies intestate.
Father: When there are no lineal descendants, after deducting
the share of the widow her half share the remaining half share
goes to the father.
Mother: If the father is dead, the mother takes the whole of the
property when there are no brothers and sisters or their children
after deducting widow’s half share.

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Surviving children: According to Section 37 where the

intestate has left surviving him a child or children, but no more
remote lineal descendant through a deceased child, the property
shall belong to his surviving child, if there is only one, or shall
be equally divided among all his surviving children.
Grandchildren: According to Section 38 where the intestate
has not left surviving him any child but has left a grandchild or
grandchildren and no more remote descendant through a
deceased grandchild, the property shall belong to his surviving
grandchild if there is only one, or shall be equally divided
among all his surviving grandchildren.
4 Analysis of the problem 1) Widow :1/3
2) Son:1/3
3) Daughter :1/3
1) Widow:1/2
2) Father :1/2
1) Widow: Total share
5 Solution If the property value assumes 6 lacs

I) Under first case
1) Widow :1/3 (2 lacs)
2) Son:1/3 (2 lacs)
3) Daughter :1/3 (2 lacs)
II) Under second case
1) Widow :1/2 (3 lacs)
2) Father:1/2 (3 lacs)
II) Under third case
1) Widow : Total Share (6 lacs)

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3. P a Hindu male dies intestate leaving behind mother who remarried X after the death of T"
father, one predeceased son's widow who remarried Y after the death of P's son, one
daughter and son and daughter of predeceased daughter's daughter. Distribute his property
under Hindu Succession (Amendment) Act 2005.
1 Facts of the Case / P a Hindu male dies intestate leaving behind mother who
Statement of Facts
remarried X after the death of T" father, one predeceased son's
widow who remarried Y after the death of P's son, one
daughter and son and daughter of predeceased daughter's
daughter.
2 Related Topic This problem is related to Hindu Succession (Amendment) Act
2005
3 Provision of Law Changes brought by the Hindu Succession (Amendment)
Act, 2005
1. The Act abolished the prevention of disintegration of
agricultural holdings or the fixation of ceiling for the
devolution of tenancy rights provided under Section 4
(2) HSA, 1956
2. The Act treats daughter as coparcener by birth and
confers all rights in the same manner as the son. Section
6
3. The Act abolished the ancient doctrine of pious
obligation
4. The Act omitted Section 23 of HSA, 1956 which
disentitles a female heir to seek partition in dwelling
house
5. The Act omitted Section 24 of HSA, 1956 which
provides any heir who is related to an intestate as the
widow of a predeceased son, the widow of a predeceased
son of a predeceased son or the widow of a brother shall
not be entitled to succeed the property of the intestate as
such widow if on the date the succession opens, she has
remarried.
6. The Act inserted the words disposed of by him or by her
in Section 30 and thus facilitated any Hindu male or
female to dispose of by will or other testamentary
disposition any property in accordance with the
provision of the Indian Succession Act, 1925 or any
other law for the time being in force and applicable to
Hindus.
7. The Act added four heirs (13-16) as Class I heirs under
Section 8. They are;

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13. Son of a predeceased daughter of a predeceased

daughter
14. Daughter of a predeceased daughter of a
predeceased daughter
15. Daughter of a predeceased son of a predeceased
daughter
16. Daughter of a predeceased daughter of a
predeceased son
4 Analysis of the problem 1. Mother who remarried X after the death of T" father:
Section 24 of HSA, 1956 Certain widows disqualified to
inherit the property if she remarries at the time of
partition, now it was removed so mother will get the
share.
2. One predeceased son's widow who remarried Y after
the death of P's son
Section 24 of HSA, 1956 Certain widows disqualified to
inherit the property if she remarries at the time of
partition, now it was removed so Predeceased son’s
widow will get the share.
3. One daughter
Daughter will get the share
4. Son of predeceased daughter's daughter
The Hindu Succession(Amendment) Act,2005 added
four heirs as class-I heirs among four Son of
predeceased daughter's daughter
5. Daughter of predeceased daughter's daughter
The Hindu Succession(Amendment) Act,2005 added
four heirs as class-I heirs among four daughter of
predeceased daughter's daughter
5 Solution • Mother who remarried X after the death of T" father:1/5
• One predeceased son's widow who remarried Y after
the death of P's son:1/5
• One daughter :1/5
• Son of predeceased daughter's daughter:1/5
• Daughter of predeceased daughter's daughter:1/5

Fourth Semester
4. Sita a Hindu female dies intestate leaving behind her husband, mother, father and sister.
At time of her death Sita was having Rs. 60,000 worth of property given by her parents as
marriage gift and Rs. 50,000 worth of property given by her husband. Distribute the
property among the legal heirs.
1 Facts of the Case / Sita a Hindu female dies intestate leaving behind her husband,
Statement of Facts
mother, father and sister. At time of her death Sita was having
Rs. 60,000 worth of property given by her parents as marriage
gift and Rs. 50,000 worth of property given by her husband.
2 Related Topic This problem is related to general rules of succession to the
property of females
3 Provision of Law Prior to the enactment of the Hindu Succession Act, 1956 a
female Hindu had two kinds of properties namely Stidhan and
women’s estate. Over Stridhan, she had full ownership and on
her death it devolved on her heirs. In respect of the property
which she acquired as women’s estate, her position was that of
owner but her power of alienation was limited. On her death,
such property devolved not on her own heirs but upon the next
heirs of the last full owner. Section 14 of the Hindu Succession
Act, 1956 removed the distinction between Stridhan and
woman’s estate and converts existing woman’s estate into
absolute property of Stridhan by conferring on her, absolute
rights. Thus it has enlarged the limited estate into absolute
interest in accordance with the principles of the Constitution.
According to Section 14 any property possessed by a female
Hindu whether acquired before or after the commencement of
this Act, shall be held by her as full owner thereof and not as a
limited owner.
According to Section 15 the property of a Hindu female is
categorised under the following heads;
1. The property inherited by a female from her father or
mother
2. The property inherited by a female from her husband or
father in law and
3. The property obtained from any other source, by
inheritance of otherwise.
According to Section 15(1) the property of a Hindu female
dying intestate shall devolve as per the rules set out in Section
16 of the Act. They are;
a. Firstly, upon the sons and daughters, children of
predeceased son or daughter, husband
b. Secondly, upon the heirs of the husband
c. Thirdly, upon the mother and father
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d. Fourthly, upon the heirs of the father and

e. Lastly, upon the heirs of the mother.
According to Section 16 the property of a Hindu female dying
intestate shall devolve as per the following rules. They are;
Rule 1: According to this rule the order of priority among the
five groups of heirs mentioned in Section 15(1) and its clauses
(a) to (e). Heirs belonging to the same group take
simultaneously. This rule, however, does not speak about the
quantum of shares to be taken by any group.
Rule 2: According to this rule where children and eligible
grandchildren coexist the distribution of property will be per
stirpes and not per capita.
Rule 3: According to this rule a legal fiction whereby property
actually belonging to one deceased person is presumed to be that
of another deceased person who died earlier.
4 Analysis of the problem Husband: He will get the share because he is in first priority
Mother: She will get the share because she is in third priority
Father: He will get the share because she is in third priority
Sister: She may not get the share because sister is not
mentioned in Section and its clauses from (a) to (e).
5 Solution Sita was having Rs. 60,000 worth of property given by her
parents as marriage gift and Rs. 50,000 worth of property given
by her husband. Now both Sixty Thousand and Fifty Thousand
will becomes her absolute property.
Husband: 36,666.66
Mother: 36,666.66
Father: 36,666.66
Sister: 0
Total : 1,10,000.00 (One Lakh Ten Thousand only)
Taxation Law

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1. AB & Co entered into a contract with CD & Co for supply of materials. However as
dispute arose between them AB & Co terminated the contract with CD & Co on
account of which it received Rs. 2,00,000 as compensation. The assessing officer
raised a demand to pay tax on the amount treating it as a Revenue receipt. Decide.
The instant problem can be answered by
1. Giving the definition of Capital Receipt

2. Giving the definition of Revenue Receipt
3. Difference between the capital and revenue expenditure
4. Answering the question.
An amount referable to fixed capital is a capital receipt whereas a receipt referable to circulating
capital would be a revenue receipt.
The objective of Income-tax Act is to tax only income and items, which are construed as income.
Generally, revenue receipts are always considered as income chargeable to tax unless specifically
exempted. Salary, interest, rent, commission etc., are revenue receipts chargeable to tax. Though
share of income received by a partner from a firm is revenue receipt, it is not taxable since it is
exempted under section 10(2A). On the other hand, capital receipts are not chargeable to tax
except when specifically provided in law. Receipts such as loan, corpus donations, compensation
for termination of a source of income are normally considered as capital receipt and therefore not
chargeable to tax. However, compensation for termination of employment received from an
employer is chargeable to tax, inspite of having the character of capital receipt, as it is specifically
provided under section 17(3). Similarly, compensation received by an agent for termination of the
agency is a capital receipt but it is specifically provided as chargeable to tax under section
289(ii)(c).
The distinction between a capital receipt and a revenue receipt should be perceived based on the
facts and circumstances of each case. Factors such as the basis of measurement, the quantum of
periodicity, the nomenclature used by the parties, nature of the transaction etc are not final and
conclusive in judging a receipt as revenue or capital.

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In Kamakshya Narain Singh Vs.CIT income was compared to the fruit of a tree or the crop of a
field. If we consider fruit as income, the tree becomes the source of such income. In the same
manner it can be said that when employment is the source, salary is the income. Similarly when a
house property is the source, rent is the income. Income, therefore, should be construed to refer
to periodical monetary return with regularity or some sort of a expected regularity from a known
or definite source. Nevertheless, even a casual and not recurring receipt may have the
characteristics of income and consequently become chargeable to tax.
Difference between capital receipt and revenue receipt:
1. Any amount received towards fixed capital or for fixed asset is a capital receipt whereas
any amount received towards circulating capital or for floating asset is a revenue receipt.
2. Any receipt towards substitution of a source of income is a capital receipt whereas any
receipt towards substitution of income is a revenue receipt.
3. The amount received as a compensation for surrender of any rights of ownership is a capital
receipt whereas compensation received as a loss for future profit is revenue receipt.
4. Ex: Premium on issue of new shares if a capital receipt whereas sales tax collected from
purchase of goods, annuities, royalties etc is a revenue receipt.
Solution: In this problem the Assessing officer raised a demand treating the income as Revenue
Receipt.
Receipt in substitution of a source of income is a capital receipt. Therefore, the amount received
by AB & Co from CD & Co for premature termination of an agency contract is a capital receipt
and hence exempted. The demand of the Assessing officer is not tenable.
2. Rickey Ponting, an Australian cricketer has been coming to India for 100 days every year
since 1997-98
(a) Determine his residential status for the assessment year 2012-130

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(b) Will your answer be different if has been coming to India for 110 days instead of 100
days every year.
The above problem can be answered by analysing the provisions of Residential Status along with
its legal implications.
Total income of an assessee cannot be computed unless we know his residential status in India
during the previous year. According to the residential status, the assessee can either be:
i. Resident in India; or
ii. Non-resident in India.
However, individual and HUF if resident in India will be either:
(a) Resident and Ordinarily resident in India. Or

(b) Resident but not Ordinarily resident in India.
When an Individual is said to be resident in India:
An individual is said to resident in India if he satisfies any one of the following two conditions:
(1) He is in India for a period or periods amounting in all to 182 days or more in the relevant
previous year; or
(2) He is in India for 60 days or more during the relevant previous year and has been in India
for 365 days or more during 4 previous years immediately preceding the relevant previous
year.
Exceptions:
(1) In case of an individual, who is a citizen of India and who leaves India in any previous
year for the purpose of employment outside India, the period of 60 days shall be substituted
by 182 days.
(2) In case of an individual, who is a citizen of India, or is a person of Indian origin, who being
outside India, comes on a visit to India in any previous year, the period of 60 days in the
second condition shall be substituted by 182 days.
When an Individual is said to be resident and ordinarily resident in India:

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An individual who is resident in India, shall be resident and ordinarily resident in India if he
satisfies both the following conditions-
(a) He has been resident in India for at least 2 out of 10 previous years immediately preceding
the relevant previous year And
(b) He has been in India for 730 days or more during seven previous years immediately
preceding the relevant previous year.
When an individual is said to be resident but not ordinarily resident in India:
An Individual who is resident in India is said to be “not ordinarily resident in India” if he does not
satisfy any or both of the conditions.
When an individual is said to be non-resident in India:
An individual is said to be a not-resident, if he is not a resident in Indiai.e. none of the conditions.
Solution
(a) Rickey Ponting satisfies the second condition of Category A because he is in India for
more than 60 days during the relevant previous year and for 400 days during four years
preceding the relevant previous year. Therefore, he is a resident.
Further, in this case, although he satisfied the first condition of category B of being resident for at
least 2 out of 10 preceding previous years but he does not satisfy the second condition of category
B as during 7 years preceding the previous year, he is in India for only 700 dyas. He shall,
therefore, be a resident but not ordinarily resident in India.
(b) Yes. He will, in this case, be resident and ordinarily resident in India. He satisfied both
conditions of category ‘B’ as he was in India for 770 days in the last seven years and he
was resident for at least 2 previous years out of 10 previous years immediately preceding
the relevant previous year.
3. ‘X” a Government servant was sent on deputation abroad. He was given certain
allowances which he claimed as exemption which was subsequently rejected by the Assessing
Officer. Decide.
The Instant problem can be answered by analysing the definition of allowances, taxable allowances
and exempted allowances. Allowance is a fixed monetary amount paid by the employer to the

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employee for meeting some particular expense, whether personal or for the performance of his
duties. These allowances are generally taxable and are to be included in the gross salary unless a
specific exemption has been provided in respect of any such allowance
Specific exemptions in respect of allowances are provided under the following sections:
(i) House Rent Allowance Section 10(13A)

(ii) Specific/notified special allowances-section 10(14)
The above allowances shall be exempt either in full or up to a certain limit and the balance, if any,
shall be taxable and thus included in gross salary
House Rent Allowance
House situated in Delhi, Mumbai, House situated in any other city
Chennai and Kolkatta(Minimum of the following)
(i) Allowance actually received or (i) Allowance actually received or

(ii) Rent paid in excess of 10% of (ii) Rent paid in excess of 10% of
Salary or salary
(iii) 50% of salary (III) 40% of salary
Prescribed allowances which are exempt to certain extent
(i) Special allowances for performance of official duties: These allowances are not in the
nature of a perquisite within the meaning of section 17(2) and are specifically granted
to meet expenses wholly, necessarily and exclusively incurred in the performance of
duties of an office or employment of profit. These allowances will be exempt to the
extent such expenses are actually incurred for that purpose.
(ii) Allowances to meet personal expenses: These allowances are granted to the employee
to meet his personal expenses wither at the place where the duties of his office or
employment of profit are ordinarily performed by him or at the place where he
ordinarily resides. These allowances are exempt to the extent prescribed.
Special Allowances which are exempt to the extent of actual amount received or the amount spent
for the performance of the duties of an officer or employment of profit, whichever is less
(a) Travelling allowance

(b) Daily allowance
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(c) Conveyance allowance

(d) Helper allowance
(e) Academic allowance etc.,
ALLOWANCES WHICH ARE EXEMPT IN CASE OF CERTAIN PERSONS
(i) Allowances to a citizen of India, who is a Government employee, rendering services

outside India.
(ii) Allowances to High Court Judges under section 22A(2) of the High Court Judges Act,
1954.
(iii) Sumptuary allowance given to High Court and the Supreme Court judges.
(iv) Allowances received by an employee of UNO from his employer.
ALLOWANCES WHICH ARE FULLY TAXABLE
(1) Dearness Allowance

(2) City Compensatory Allowance
(3) Medical Allowances
(4) Lunch Allowance/tiffin allowance
(5) Servant allowance
(6) Overtime allowance
(7) Warden allowance
(8) Non-practising allowance
(9) Family allowance.
Solution:
By analysing the above provisions , it is understood that allowances to a citizen of India, who is a
government employee , rendering services outside India is exempted and the decision of the
Assessing Officer is not tenable.
4. XYZ co was incorporated in the year 2011-12. While filing its tax return for the
Assessment year 2012-13, the company claimed certain deductions with respect to rent,
rates, taxes, repairs and insurance for buildings, machinery , plant and furniture as
admissible which was rejected by the Assessing Officer. Decide the validity of rejection
by the Assessing officer in the light of the Income tax Act.

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The instant problem comes under the head “ Profits and gains of business or profession. Normally
a business entity can claim certain allowable deductions.
RENT, RATES, RAXES, REPAIRS AND INSURANCE FOR BUILDINGS(Section 30)
In respect of the business premises used by the assessee, the deduction is available in computing
the income from business for the following items:
(a) Where the premises are occupied by the assessee in his capacity as tenant, the rent paid
for such premises would be deductible. In cases where the assessee has also undertaken to
bear the cost of repairs as part of the terms of his tenancy agreement, the amount of
expenses actually incurred by him on account of repairs would also be deductible.
(b) If the assessee occupies premises not in the capacity of a tenant but as its owner, a lessee
or licensee, the expenses incurred on current repairs to the premises would be deductible.
(c) The assessee is also entitled to deduct any amount paid by him on account of land revenue,
local rates or municipal taxes in respect of the premises.
(d) Any premium paid in respect of insurance against risk of damage or destruction of the
premises, is also deductible.
REPAIRS AND INSURANCE OF MACHINERY, PLANT AND FURNITURE (Section 31)
Income from business or profession should be computed after allowing deductions under section
31 in respect of repairs and insurance of the machinery, plant or furniture used for the purpose of
business or profession. The deduction allowable would cover the amount of expenses on account
of current repairs and also the amount of premium paid in respect of insurance of the machinery,
plant or furniture against risk of damage or destruction thereof.
The assessee is entitled for deduction in respect of repairs and insurance of these assets only if
these assets have been actually used for the purpose of the business of the assessee during the
accounting year the profits of which are subjected to tax.
Thus, if the assets used in some business, income of which is not chargeable to tax, the assessee
cannot claim deduction in respect of these expenses against the income from someotherbusiness,
the profits of which are taxable.The simple test that must be constantly borne in mind is that as a

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result of the expenditure which is claimed as an expenditure for repairs, what is really being done
is to preserve and maintain an already existing asset.
DEDUCTIONS: In respect of rent, rates, taxes, repairs and insurance for premises, used for the
purposes of the business or profession, the following deductions shall be allowed:
(a) Where the premises are occupied by the assessee:

(i) As a tenant-the rent paid for such premises; and further if he has undertaken to
bear the cost of repairs to the premises, the amount paid on account of such
repairs;
(ii) Otherwise than as a tenant-the amount paid by him on account of current repairs
to the premises.
(b) Any sum paid on account of land revenue, local rates or municipal taxes.
(c) Any insurance premium paid in respect of insurance against risk of damage or destruction
of the premises.
In respect of machinery, plant or furniture used for the purpose of business, the following
deductions are allowable:
(a) Amount paid on account of current repairs,

(b) Any insurance premium paid in respect of insurance against risk of damage or destruction
of the plant and machinery or furniture.
Solution:
In the light of the above, the company claim deduction and the decision of the Assessing officer is
not tenable.
Intellectual Property Law
1. Ramu is trading in baniyans under the trademark ‘Villan’. The mark has catched the
market reputation. This is noticed by Somu and started his business in same goods as that
of Rarau but used the trademark 'Villa’. Ramu filed a suit against Somu for infringement
of his own trademark, It appears that Ramu's trademark in not registered—Decide.
1 Facts of the Case / Ramu is trading in baniyans under the trademark ‘Villan’. The
Statement of Facts mark has catched the market reputation. This is noticed by Somu
and started his business in same goods as that of Rarau but used

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the trademark 'Villa’. Ramu filed a suit against Somu for

infringement of his own trademark, It appears that Ramu's
trademark in not registered.
2 Related Topic This problem is related to infringement of unregistered trademark
3 Framing of Issues 1. Whether Ramu registered trademark of ‘Villan’?
2. Whether Somu committed any infringement of trademark?
3. Whether Ramu is having any remedy ?
4 Answering the Issues 1. Answering to the first issue Ramu does not registered the
trademark.
2. Answering to the second issue somu doesn’t commit any
infringement.
3. Answering to the third issue being unregistered trademark holder
he can’t claim any remedy.
5 Provision of Law Trademark is a form of intellectual property that gives an exclusive
right to the owner of the trademark. Trademark is a distinctive sign
or symbol. A trademark may be is a word, phrase, symbol or design,
or combination of words, phrases, symbols or designs is used in the
course of trade which identifies and distinguishes the source of the
goods or services of one enterprise from those of others.
Objectives of trademark: The main objective of trademark is to

ensure certain minimum safeguards of the rights of the proprietor of
trademark. Trademark helps the consumers to identify the source
of products or services and to distinguish the trademark owner's
goods and services from those of others. The trademark offers
protection to the proprietor of the trademark against unauthorized
use of the mark, thereby entitling him to earn monetary gain from
his intellectual property.
Functions of trademark: Under modern business conditions a
trademark performs the following four functions. They are;
1. It identifies the products and its origin
2. It guarantees its unchanged quality
3. It advertises the products
4. It creates an image for the products

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According to Section 27, no person shall be entitled to institute any

proceeding to prevent, or to recover damages for the infringement
of an unregistered trademark
Infringement of registered trademark: A registered trademark
will be infringed if a person in the course of trade, in relation to the
same goods for which the mark is registered, uses without authority
the same mark or a deceptively similar mark. The use must be use
as a trademark. According to Section 27(1), the proprietor of a
registered trademark is entitled to take action;
a. to prevent infringement of the registered trademark or
b. to recover damages for the infringement of registered
trademark
6 Relevant Case laws Illustration1: X is trading in petroleum jelly under a registerd
trademark “Vaseline”. The mark has catched the market
reputation. This is noticed by Y and started his business in same
goods as that of X but used the trademark “Vsselinee” . In this case
the Y infringed the trademark.
Illustration2: A is trading in batteries under the trademark
‘
Everday’. The mark has catched the market reputation. This is
noticed by B and started his business in same goods as that of A
but used the trademark ‘Everyday’. Ramu filed a suit against Somu
for infringement of his own trademark. In this case the B infringed
the trademark .
7 Ratio Decidendi The reason for the decision is trademark was not registered so can’t
claim any remedy here.
8 Decision Though the trademark was unregistered Ramu can’t claim
compensation.
9 Conclusion It was concluded that no person shall be entitled to institute any
proceeding to prevent, or to recover damages for the infringement
of an unregistered trademark
2. Raju a mechanical engineer holds a patent on a Motorcycle. Krishna a brother of Raju
working in the same company rectified the inherent defects of the motor cycle and further
improved the model. Can Krishna get a patent on the new improved Motor cycle ?
1 Facts of the Case / Raju a mechanical engineer holds a patent on a Motorcycle.

Statement of Facts Krishna a brother of Raju working in the same company rectified
the inherent defects of the motor cycle and further improved the
model. Krishna wants to get a patent on the new improved Motor
cycle.
2 Related Topic This problem is related Patent of addition.
3 Framing of Issues 1. Whether Krishna can get a new patent?
2. Whether patent was granted for improvements made by the
existing patent product?

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3. Whether Krishna violated the violation of intellectual property

rights ?
4 Answering the Issues 1. Answering to the first issue Krishna can’t get a new patent
2. Answering to the second issue patent was not granted for
improvements made by the existing patent product.
3. Answering to the third issue Krishna violated the violation of
intellectual property rights.
5 Provision of Law Patent is a form of intellectual property that gives an exclusive right
to the inventors on their inventions. The term patent derived from
the Latin term patere, which means to lay open i.e., to make
available for public inspection. Patent means a grant made by a
Government that confers upon the creator of an invention the sole
right to make, use and sell that invention for a set period of time.
Examples of particular species of patents for inventions include
biological patents, business method patents, chemical patents and
software patents.
Patent is a grant made by a Government that confers upon the

creator of an invention the sole right to make, use and sell that
invention for a set period of time. The object of granting a patent is
to encourage and develop new technology and industry. The patents
are two kinds as per the definition given under the Act. They are;
1. Process patent: Process patent means that when a

substance is invented or produced, a patent is not granted
to the substance itself but it is only the method or the
process of manufacture of a substance that is granted a
patent. Therefore in this kind of patent, the patent is
granted to the process but not to the product.
2. Product patent: A product can be patented if it is new and

useful. Patent can be granted to the product or an article
invented, but not for the process or method of manufacture
of a product. Therefore, in this kind of patent, it is the
product that is covered and protected.
Patents of addition: Patent of addition is related to improvements
or modifications made to a patented invention. A patent of addition
cannot be granted before the main patent is granted. If the main
patent is revoked, the patentee may request the conversion of the
patent of addition into an independent patent for the remainder of
the term of the main patent, subject to the payment of maintenance
fees. Patents of addition have the same term as patents for the main
invention.
6 Relevant Case laws Bajaj Auto Limited Vs.TVS Motor Company Limited SLP (C) No.
13933 of 2009: According to the Bajaj Auto Limited (hereinafter

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the appellant), it was granted IndianPatent No. 195904 in respect of

a patent application titled “ An Improved Internal combustion
engine working on four stroke principle” with a priority date of 16th
July 2002. The patent was granted on 7 th July, 2005.
Features of the invention are:
a.Small displacement engine as reflected by a cylinder bore
diameter between 45 mm and 70 mm.
b. Combustion of lean air fuel mixtures;
c. Using a pair of spark plugs to ignite the air fuel mixture at a
predetermined instant. There are inherent and explicit
contradictions in the stand of the applicant as it is seen in the various
documents relied un by the applicant for protection of its Patent
No.195904.
The Respondents, M/s. TVS Motor Company Limited announced
to launch motor bikes of 125-CC on 14 th December 2007 under
the trade mark 'FLAME'. The motorcycle was powered with a lean
burn internal combustion engine of bore size 54.5 mm with a twin
spark plug configuration, which according to the Bajaj Auto Ltd.,
infringes its patent. The use of two spark plugs in an IC engine with
three valves was a prior art and therefore, the applicant cannot seek
patent for the use of two spark plugs in an IC engine, and in order
to avoid the said situation, the applicant has resorted to an art of
deception
7 Ratio Decidendi The reason for the decision is Krishna cured some inherent defects
of the existing bike
8 Decision He can’t get a patent for that bike.
9 Conclusion It was concluded that Patent of addition is related to improvements
or modifications made to a patented invention. A patent of addition
cannot be granted before the main patent is granted.
3. Razajee wrote Ramayana is English and one Balu byname translated it into Tamil and
published by a popular publisher without the permission of Razazee, How far Balu
and the publisher responsible in their liability ? Decide.
1 Facts of the Case / Razajee wrote Ramayana is English and one Balu byname
Statement of Facts translated it into Tamil and published by a popular publisher
without the permission of Razazee, and he instituted the
proceedings against Balu and Publisher.
2 Related Topic This problem is related to infringement of copyright.
3 Framing of Issues 1. Whether translation of a book needs a permission of original
author?
2. Whether Balu committed any violation of copyright?
3. Whether Razee can initiate the proceedings against the Ablu and
publisher ?

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4 Answering the Issues 1. Answering to the first issue translation of a book needs a
permission of original author.
2. Answering to the second issue Balu committed violation of
copyright
3. Answering to the third issue Razee can initiate the proceedings
against the Ablu and publisher.
5 Provision of Law Copyright is a form of intellectual property that gives an exclusive
right to the creators of literary, dramatic, musical works, computer
programme, artistic work, cinematograph film and sound
recordings for a certain time period. The creators of these works
gets copyright immediately after expression and requires no formal
registration. Copyright law protects the expressions of ideas but not
the ideas.
Literary work: Section 2(o) of the Copyright Act, 1957 defines

the term literary work. According to this section, literary work
includes computer programmes, tables and compilations including
computer databases. Computer programmes are protected under the
Copyright Act. They are treated as literary works. In determining
whether a work is entitled to copyright protection a rough practical
test is What is worth copying is prima facie worth protecting. In the
case of a literary work copyright means the exclusive right;
• To reproduce the work

• To issue copies of the work to the public
• To perform the work in public
• To communicate the work to the public
• To make cinematograph film or sound recording in respect
of the work
• To make any translation of the work
• To make any adaptation of the work
Copyright applies to both published and unpublished literary works.
If a literary work is published within the life time of the author the
copyright term is for the life time of the author plus 60 years.
Literary work covers work which is expressed in print or writing
irrespective of the question whether the quality of style is high.
Infringement means breach or violation. The owner of a

copyright work has the exclusive right to do certain acts such as
publication, performance of his work, reproduction, sale of the work
etc. If any person does any of these acts without authority he will
be committing an infringement of the copyright in the work.
6 Relevant Case laws Eastern Book company v Navin J.Desai, the question involved
was whether there is any copyright in the reporting of the judgment
of a court. The Delhi High court observed: It is not denied that under
section 2(k) of the Copyright Act, a work which is made or

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published under the direction or control of any Court, tribunal or

other judicial authority in India is a Government work. However, in
case, a person by extensive reading, careful study and comparison
and with the exercise of taste and judgment has made certain
comments about judgment or has written a commentary thereon,
may be such a comment and commentary is entitled to protection
under the Copyright Act”.
Khajanchi Film Exchange v state of MP the appellants
apprehending the violation of their copyright in the film, prayed for
the writ of “Mandamus” without first exhausting the alternative
remedy available under the Copyright Act. The Division Bench of
the Madhya Pradesh High Court Observed: There is no dispute in
the submission that it is the duty of police to be watchful in the area
and detect crime and punish the criminal in accordance with law.
But the petitioners did not complain that any stage nor did they seek
action from other functionaries of the State. They ask for mandamus
without putting the grievance before the respondent and seeking
their reaction. The writ petition was filed 16 days before the release
of the film. Therefore, petition was filed on mere apprehension that
appellants would be deprived of their rights which did not exist
when claim for mandamus was made. Mandamus can be granted
only when default, commission, or omission takes place which had
not happened in this case”.
7 Ratio Decidendi The reason for the decision is he must take the permission form the
author while he was translating the book
8 Decision He is liable for penalty because he infringed the copyright of the
Razee.
9 Conclusion The owner of a copyright work has the exclusive right to do certain
acts such as publication, performance of his work, reproduction,
sale of the work etc.
4. A engaged in manufacturing and selling of shoes and soles known as article "007",
which has distinctive shape, design, configuration and surface pattern originated by
A. B another trader started, manufacturing and .selling a shoes and. soles bearing
similar shape, design, features and surface pattern, is an obvious imitation of A's
design. A used for an interim injunction against B. B submitted that A himself is the
pirator-of the registered design of "Carona Shoe Company Pvt Ltd". Decide.
1 Facts of the Case / A engaged in manufacturing and selling of shoes and soles
Statement of Facts known as article "007", which has distinctive shape, design,
configuration and surface pattern originated by A. B another
trader started, manufacturing and .selling a shoes and. soles
bearing similar shape, design, features and surface pattern, is an
obvious imitation of A's design. A used for an interim injunction
against B. B submitted that A himself is the pirator-of the
registered design of "Carona Shoe Company Pvt Ltd".
2 Related Topic This problem is related to infringement of designs.

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3 Framing of Issues 1. Whether A registered its shoe design?

2. Whether claim of B is tenable or right?
3. Whether B committed any violation here ?
4 Answering the Issues 1. Answering to the first issue A is not register his shoe design.
2. Answering to the second issue B claim is not tenable
3. Answering to the third issue B violated the design law because
he knows that it was the design of “Carona Shoe Company Pvt
Ltd”.
5 Provision of Law Industrial design rights are defined as the part of the intellectual
property rights which confers the rights of exclusivity to the visual
designs of objects which are generally not popular utilitarian. It
safeguards the appearance, style, design of the industrial object such
as spare parts, textiles, furniture. When the consumers take decision
to buy any article, they look into the not only the practical utility of
the article but also visual appearance. Generally consumers buy
articles which are attractive to their eyes.
They are significantly influenced by the aesthetic aspect and the
visual appeal of the article. The law protecting designs was
governed by the Designs Act, 1911 which has now been replaced
by the Designs Act, 2000. It came into force with effect from 11th
May 2001.
Infringement of design: During the existence of copyright in any
design it shall not be lawful for any person to do the following acts
without the consent or licence of the registered proprietor of the
design.
Remedies against the piracy of registered design: Two
alternative remedies are available against the piracy of registered
design out of which the proprietor has to elect one of these two
remedies. According to Section 53(2)(a) if any person acts in
contravention of Section 53, he shall be liable to pay the registered
proprietor of the design a sum not exceeding Rs 500 for every
contravention recoverable as a contract debt, but the total sum
recoverable in respect of any one design shall not exceed Rs 1000.
According to Section 53(2)(b) the proprietor may bring a suit for
the recovery of damages for any such contravention, and for an
injunction against the repetition thereof. In case he succeeds, he will
be entitled to recover such damages as may be awarded by the Court
and restrain the defendant in terms of the injunction granted by the
Court.
6 Relevant Case laws B.K. Plastic Industries v. Jayantilal Kalidas Sayani ( AIR 1972,
Cal 339)
In this case, the petitioner applied for the registration of patent in
respect of a 'Picnic Set' made of plastic. After making the said
application the petitioner started manufacturing and marketing for

Fourth Semester
commercial purposes the said products. The respondent, one J. K.

Savani of Bombay also known as Jayantilal Kalidas ,was also
marketing the said design thereby infringing the said patent granted
to the petitioner. The court held that even if a design which is
original but is published earlier than the date of registration, it loses
its novelty or newness on the date of registration and hence, it may
be cancelled or revoked. A person is not entitled to take any one of
the grounds as set out in sub-clauses (I) (II) and (III) of clause A of
sub-section 1 to section 51 of the Designs Act 1911, since the word
' or' stands between the sub-clauses, as the ground for cancellation
or revocation of registration of a design. All the grounds must be
taken in the application for cancellation of registration.
7 Ratio Decidendi The reason for the decision is A himself is a pirator of another
company
8 Decision It was held that in this case both the parties are the pirators of the
shoe design.
9 Conclusion It was concluded that During the existence of copyright in any
design it shall not be lawful for any person to do the following acts
without the consent or licence of the registered proprietor of the
design.
Land Laws
1. Ramu leased out his land to Somu for a period of 10 years for running cotton business
on a monthly rent of Rs. 10,000. Somu used the same land for the purpose of running
a Bar. Ramu wants to cancel the lease after one year—Decide.
1 Facts of the Case / Ramu leased out his land to Somu for a period of 10 years for
Statement of Facts running cotton business on a monthly rent of Rs. 10,000. Somu
used the same land for the purpose of running a Bar. Ramu
wants to cancel the lease after one year
2 Related Topic This problem is related to termination of lease.
3 Framing of Issues 1. Whether Somu bound by his agreement of lease?
2. Whether Somu violated the lease agreement?
3. What is the remedy is available for Ramu ?
4 Answering the Issues 1. Answering to the first issue Somu bound by his agreement
of lease.
2. Answering to the second issue Somu violated the lease
agreement.

Fourth Semester
3. Answering to the third issue Ramu can terminate the contract of

lease.
5 Provision of Law According to Section 105 of the Transfer of Property Act, 1882
lease is a transfer of a right to enjoy an immovable property for a
certain time or in perpetuity. According to Section 105 a lease of
immovable property is a transfer of a right to enjoy such property,
made for a certain time, express or implied, or in perpetuity, in
consideration of a price paid or promised, or of money, a share of
crops, service or any other thing of value, to be rendered
periodically or on specified occasions to the transferor by the
transferee, who accepts the transfer on such terms. The transferor
is called lessor, the transferee is called lessee and the consideration
is called rent. Thus in case of lease only right to enjoyment is
transferred but not the right to ownership.
Essentials
1. The parties
2. The subject-matter
3. The express or implied contract
4. The transfer of right to enjoyment
5. The duration of lease
6. The consideration
7. The registration
Registration is compulsory for the following leases:
a. Leases from year to year
b. Leases for a term exceeding one year
c. Leases reserving an yearly rent
d. Leases which are permanent in nature
Registration is optional for the following leases:
a. Leases from month to month
b. Leases for a term of one year
c. Lease for a term of less than one year
Termination of lease: Determination or termination of lease means
closing the contract of lease. The legal relation between the lessor
and the lessee comes to an end after determination of lease.
According to Section 111 the lease may be terminated in the
following ways. They are;
Sec. 111 (a) By expiry of time
Sec. 111 (b) By happening of a specified event
Sec. 111 (c) By termination of lessor’s interest

Fourth Semester
Sec. 111 (d) By merger

Sec. 111 (e) By express surrender
Sec. 111 (f) By implied surrender
Sec. 111 (g) By forfeiture
Sec. 111 (g)(1) By breach of express condition by lessee
Sec. 111 (g)(2) By denial of landlord’s title
Sec. 111 (g)(3) By insolvency of the lessee
Sec. 111 (h) By expiry of notice to quit
6 Relevant Case laws Illustration1:X leased out his house to Y for a period of 5 years
for running a hotel on a monthly rent of Rs. 10,000. Y used the
same house for the purpose of running a Prostitution. X can
terminate lease at any time.
Illustration2: A leased out his house to B for a period of 2 years
for residential purpose on a monthly rent of Rs. 5,000. B used
the same house for selling of smuggled goods. A can terminate
lease at any time.
7 Ratio Decidendi The reason for the decision is Somu breached the expressed
condition in the lease
8 Decision It was held that Ramu can terminate the lease
9 Conclusion It was concluded that termination of lease can be made if the lesses
violates the express condition fixed by the lessor.
2. Government of A.P has assigned 100 acres of land in a village at Tirupati to a group of
five Daiits. One of the Daiits sold his share of assigned land to another Dalit of same
village possessing only one acre of wet land. Discuss the legitimacy of the sale.
1 Facts of the Case / Government of A.P has assigned 100 acres of land in a village at
Statement of Facts Tirupati to a group of five Daiits. One of the Daiits sold his share
of assigned land to another Dalit of same village possessing only
one acre of wet land.
2 Related Topic This problem is related to alienation of assignment of land.
3 Framing of Issues 1. Whether Dalit can transfer his assigned land to anybody?
2. Whether the sale made by the Dalit is valid?
4 Answering the Issues 1. Answering to the first issue Dalit can’t alienate his assigned
land to any other person.
2. Answering to the second issue no sale is not valid.
5 Provision of Law The Andhra Pradesh Land (Prohibition of Transfers) Act, 1977 is a
protective legislation which came into force on 21-1-1977. The Act

Fourth Semester
prohibits transfer of lands assigned to land-less poor persons for the

purpose of cultivation or as house-sites and provides for restoration
of such transferred lands to the original assignees and also for
punishment to the persons acquiring such lands. Assigned land
means a land assigned by the Government to the landless poor
persons subject to the condition of non-alienation. Assignment of
Government land means grant of land at the disposal of Government
to individuals or institutions and firms either on payment of value
or free of cost.
Salient features: For the purpose of curbing the alienations of
assigned lands by the assignees to other persons and again
becoming landless poor persons, the Act was passed to ameliorate
the economic conditions of the weaker sections as envisaged under
Article 46 of the Constitution. Section 2 of the Act defines the
assigned land and Clause (6) of Section 2 defines transfers. Section
3 prohibits transfer of assigned lands and declares any transfer as
null and void. Section 4 provides for the consequences of breach of
provisions of Section 3, i.e., to take action for resumption of land
and restore the same to landless poor persons. Section 5 prohibits
registration of assigned lands. Section 7 provides for penalty and
Section 9 empowers the Government to make rules. Hence,
alienation of these lands to any other person other than another
landless poor is punishable under the Act. The punishment for the
violation of law under this act is six months imprisonment and a
fine up to Rs 2000/- to Rs 5000/-
Prohibition of transfer of assigned lands: Section 3 (1) of the Act
prohibits transfer of any land assigned to a landless poor person by
way of sale, gift, mortgage, exchange, lease or otherwise and no
right or title in such assigned land shall vest in any person acquiring
the land by such transfer which transaction shall be deemed never

Fourth Semester
to have taken place. A mortgage in favour of Central Government,

or the State Government or any Local Authority or any registered
Co-operative Society or any Bank shall not be regarded as
alienation.
Exception: Section 5: However the prohibition is not applicable if
the assigned land is purchased by another landless poor for a
valuable sale consideration from the original assignee or his
transferee.
6 Relevant Case laws Illustration: Government of A.P has assigned 10 acres of land in
a village at Tirupati to a group of five Daiits. One of the Daiits
sold his share of assigned land to another land less Dalit of same
village. Here the transfer is valid.
7 Ratio Decidendi The reason for the decision is assigned land can’t alienate to
anybody.
8 Decision It was held that the sale is invalid.
9 Conclusion The assigned lands can’t be transferred but prohibition is not
applicable if the assigned land is purchased by another landless poor
for a valuable sale consideration from the original assignee or his
transferee.
3. The state government transferred mining rights in a scheduled area to one of its
corporations. One of the tribals residing in that area intends to challenge it as a yiolative
of the A.P. Scheduled Land Transfer Regulation. What are the chances of success ?
1 Facts of the Case / The state government transferred mining rights in a scheduled
Statement of Facts area to one of its corporations. One of the tribals residing in that
area intends to challenge it as a yiolative of the A.P. Scheduled
Land Transfer Regulation.
2 Related Topic This problem is related A.P.Sheduled Land transfer regulation.
3 Framing of Issues 1. Whether government can transfer the mining rights to the
corporation?
2. Whether tribal can challenge the permission?
3. Whether petitioner can succeed in this matter ?
4 Answering the Issues 1. Answering to the first issue government can’t transfer the
mining rights to the corporation.

Fourth Semester
2. Answering to the second issue tribal can challenge the

permission.
3. Answering to the third issue petitioner can succeed in this matter.
5 Provision of Law The Andhra Pradesh Scheduled Areas Land Transfer
Regulation, 1959
The Scheduled areas in the country are not governed by the same
laws as in the rest of the country, and they are directly administered
under the laws made by the Executive as per provisions contained
in the 5th Schedule to the Constitution of India. Andhra Pradesh
Schedule Areas Land Transfer Regulation, 1959 is a piece of
legislation which protects the tribal lands in the agency areas. The
preamble of the Regulation says that this Regulation is to regulate
the transfers of land in the Scheduled Areas of the East Godavari,
West Godavari, Visakhapatnam Srikakulam, Adilabad, Warangal,
Khammam and Mahaboobnagar] districts of Andhra Pradesh.
In this context transfer means mortgage with or without possession,
lease, sale, gift, exchange or any other dealing with immovable
property, made inter vivos i.e., between two living person.
Object and purpose: These Regulations are framed to prevent the
exploitation of tribals by non-tribals and alienation of agricultural
land of tribals being passed on to non-tribals. It could never have
been the intention of the framers of Constitution that no economic
activity should take place in the scheduled areas or that the tribals
should always remain isolated from the main stream of society.
Meaning of scheduled area: According to Para 6 of the Fifth
Schedule to the Constitution Scheduled area means such areas as
the President may by order declare to be Scheduled areas. The
President has the following incidental powers. They are;
a. Direct that the whole or specified part of a Scheduled Area
shall cease to be a scheduled area or a part of such an area
b. Increase the area of any scheduled area in a state after
consulting the Governor of that State
c. Alter, but only by way of rectification of boundaries of any
scheduled area and
d. To declare any part of the State as part of scheduled area etc.
Validity of transfer of immovable property by a Scheduled
Tribe: According to Section 3 of the Regulation any transfer of
immovable property situated in the Agency tracts by a person,
whether Scheduled Tribe or not, would become absolutely null and
void. However such a transfer of immovable property would be
valid, if it is transferred to either a Schedule Tribe or a society
registered or deemed to be registered under the Andhra Pradesh
Cooperative Societies Act, 1964, which is composed solely of
members of the Scheduled Tribes.

Fourth Semester
6 Relevant Case laws Samatha v. State of Andhra Pradesh AIR 1997 SC 3297 Borra
reserved forest area along with its environs consisting of 14 villages,
is the notified scheduled area in Ananthagiri Mandal of
Visakhapatnam District of Andhra Pradesh. The State Government
granted mining leases in this area to several non-tribal persons. The
appellants filed petitions against the State Government and mining
lessees contending that the area in which mining leases were granted
was a notified scheduled area, and the mining leases are against the
Regulation, 1959 and also against the Forest Act, 1980. The
Supreme Court cancelled the mining licenses. Ramaiah v. Ahmed
Badruddin and Another 1989(1) APLJ 452 the sale of land situated
in Scheduled area by a non-tribal to another non-tribal was held to
be a void transaction. A person in possession, though his possession
is unlawful is entitled to protect his possession until he is evicted by
due process of law and seek relief of injunction.
7 Ratio Decidendi The reason for the decision is this area is scheduled area i.e. meant
for tribals.
8 Decision It was held that the minig lease can be cancelled
9 Conclusion It was concluded that According to Section 3 of the Regulation any
transfer of immovable property situated in the Agency tracts by a
person, whether Scheduled Tribe or not, would become absolutely
null and void.
4. A landlord dies ‘without writing a will leaving behind 100 acres of land. He has no legal
heirs. One lady said to a concubine claims the whole of the property. What will happen
to his property ?
1 Facts of the Case / A landlord dies ‘without writing a will leaving behind 100 acres
Statement of Facts of land. He has no legal heirs. One lady said to a concubine claims
the whole of the property.
2 Related Topic This problem is related to doctrine of escheat.
3 Framing of Issues 1. Whether concubine claims the property of landlord?
2. Whether government can claim the property?
4 Answering the Issues 1. Answering to the first issue concubine can’t claims the
property of landlord.
2. Answering to the second issue government can claim the
property.
5 Provision of Law Escheat means reversion of property to the Government or State
in the absence of legal heirs or claimants. The power of a state to
acquire title to property for which there is no owner. In other words,
any property which has no owner shall be vested in the Government.
The Government is entitled to dispose of such property. The
According to this doctrine the property should not be left ownerless.
e.g., A dies without a will or heir, his property will be transferred to

Fourth Semester
the Government. The transferred property can be claimed back by

relatives if they have a worthwhile case. The most common reason
that an escheat takes place is that an individual dies intestate, i.e.,
without a valid will indicating who is to inherit his or her property,
and without relatives who are legally entitled to inherit in the
absence of a will. A state legislature has the authority to enact an
escheat statute.
Escheat under Hindu Law and Muslim Law: According to
Section 29 of the Hindu Succession Act, 1954, when there is no
qualified heir to succeed the property, it would pass on to the
Government. According to Muslim law, the estate of an heirless
Muslim would pass on to the Government and shall be used for the
benefit of the Muslims only.
Escheat under Constitution of India: Article 296 deals with the
property accruing by escheat or lapse or as Bona Vacantia.
According to this article any property in the territory of India which
if this Constitution had not come into operation, would have accrued
to His Majesty or. as the case may be to the Ruler of an Indian State
by escheat or lapse, or as Bona Vacantia for want of a rightful
owner, shall, if it is property situate in a State, vest in such State,
and shall, in any other case, vest in the Union. Provided that any
property which at the date when it would have so accrued to His
Majesty or to the Ruler of an Indian State was in the possession or
under the control of the Government of India or the Government of
a State shall, according as the purposes for which it was then used
or held were purposes of the Union or of a State, vest in the Union
or in that State. In this Article, the expression “Rulers” and “Indian
State” have the same meanings as in Article 363.
Bona Vacantia: Bona Vacantia means ownerless goods. Bona
Vacantia is a common law doctrine in the United Kingdom under
which ownerless property passes by law to the Crown. It has largely
replaced the doctrine of escheat, which had a similar effect in
relation to feudal tenures. The term Bona Vacantia can also be
expressed as abandoned property.
The Andhra Pradesh Escheats and Bona Vacantia Act, 1974
provides for the determination, custody and disposal of property
vested in the State of Andhra Pradesh by escheat or lapse or as Bona
Vacantia for want of a rightful owner and of unclaimed property.
This Act is a socio-economic legislation. It contains 17 Sections
divided into 5 Chapters.
Section 11: Procedure for declaring property to be escheat or
bona Vacantia. As soon as may be after the property is taken into
his custody under Section 9, the local officer shall publish a notice
in such manner as may be prescribed, calling upon the persons who
may have any claim to such property to prefer their claims to such

Fourth Semester
property in the prescribed form within three months from the date
of publication of the notice.
6 Relevant Case laws P. Leslie & Co. v. Violet Ouchterlong Wapshare AIR 1969 SC 843
(849) the Supreme Court held that the property of an intestate who
died without leaving any lawful heir, and also the property of a
dissolved corporation shall pass to the Government by escheat or
Bona Vacantia.
Rex v. Attorney-General of British Columbia (1924) Appeal Cases
213 (PC), it was observed that when there is no private persons
entitled, the Crown takes such property.
G. Narsimha Reddy v. State of A.P 1987 (2) ALT 46 (NRC) the
Court held that without conducting any enquiry as contemplated
under Section 12 of the Act, the authorities cannot just come to a
conclusion that particularly property is an Escheat or Bona
Vacantia.
7 Ratio Decidendi The reason for the decision is concubine can’t be treated as legal
heir.
8 Decision The government becomes the owner of the 100 acres land of
intestate.
9 Conclusion It was concluded that In other words, any property which has no
owner shall be vested in the Government.

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P.Chandra Sekhar LL.M.,SET.,NET., Page 1

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(iii) If the employer provides transport to and fro from home

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(d) A person recruited for work abroad by a company, And

Any person working in the capacity of a member of the Armed

P.Chandra Sekhar LL.M.,SET.,NET., Page 5

P.Chandra Sekhar LL.M.,SET.,NET., Page 6

(a) a basic rate of wages and a cost of living allowance ;

P.Chandra Sekhar LL.M.,SET.,NET., Page 7

9 Conclusion It was concluded that Article 43 of the Constitution requires the

P.Chandra Sekhar LL.M.,SET.,NET., Page 8

an important role in applying this theory, to determine the nature of

P.Chandra Sekhar LL.M.,SET.,NET., Page 9

Classification of succession: The law of succession is

P.Chandra Sekhar LL.M.,SET.,NET., Page 10

S Sundaresa Pai v. Sumangala T Pai 2002-AIR(SC)-0-317

P.Chandra Sekhar LL.M.,SET.,NET., Page 11

2. Distribute the property of ‘James’ a intestate Christian under following circumstances

1 Facts of the Case / Distribution the property of ‘James’ a intestate Christian

P.Chandra Sekhar LL.M.,SET.,NET., Page 12

Surviving children: According to Section 37 where the

1) Widow: Total share

5 Solution If the property value assumes 6 lacs

P.Chandra Sekhar LL.M.,SET.,NET., Page 13

P.Chandra Sekhar LL.M.,SET.,NET., Page 14

13. Son of a predeceased daughter of a predeceased

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d. Fourthly, upon the heirs of the father and

Total : 1,10,000.00 (One Lakh Ten Thousand only)

P.Chandra Sekhar LL.M.,SET.,NET., Page 17

The instant problem can be answered by

1. Giving the definition of Capital Receipt

P.Chandra Sekhar LL.M.,SET.,NET., Page 18

Difference between capital receipt and revenue receipt:

P.Chandra Sekhar LL.M.,SET.,NET., Page 19

However, individual and HUF if resident in India will be either:

(a) Resident and Ordinarily resident in India. Or

When an Individual is said to be resident in India:

When an Individual is said to be resident and ordinarily resident in India:

P.Chandra Sekhar LL.M.,SET.,NET., Page 20

When an individual is said to be resident but not ordinarily resident in India:

When an individual is said to be non-resident in India:

An individual is said to be a not-resident, if he is not a resident in Indiai.e. none of the conditions.

P.Chandra Sekhar LL.M.,SET.,NET., Page 21

(i) House Rent Allowance Section 10(13A)

House Rent Allowance

House situated in Delhi, Mumbai, House situated in any other city

Chennai and Kolkatta(Minimum of the following)

(i) Allowance actually received or (i) Allowance actually received or

(iii) 50% of salary (III) 40% of salary

Prescribed allowances which are exempt to certain extent

(a) Travelling allowance

(c) Conveyance allowance

ALLOWANCES WHICH ARE EXEMPT IN CASE OF CERTAIN PERSONS

(i) Allowances to a citizen of India, who is a Government employee, rendering services

ALLOWANCES WHICH ARE FULLY TAXABLE

(1) Dearness Allowance

P.Chandra Sekhar LL.M.,SET.,NET., Page 23

RENT, RATES, RAXES, REPAIRS AND INSURANCE FOR BUILDINGS(Section 30)

REPAIRS AND INSURANCE OF MACHINERY, PLANT AND FURNITURE (Section 31)