PRINCIPLES OF TAXATION LAW
Unit I :
- Introduction : History of Income Tax Law in India
- Fundamental Principles relating to Tax Laws
- Concept of Tax
a) Nature and Characteristics of Taxes
b) Distinction between (i) Tax and Fee (ii) Tax and Cess (iii) Direct and Indirect Taxes
(iv) Tax Evasion and Tax avoidance.
c) Definition : Tax Planning, Income, Agricultural Income, Person,
Assessment Year, Previous Year, Total Income, Assessee.
Unit II :
- Income Tax : (i) Residential Status of Assessee-Individual, Company, Firm
(ii) Income not included in total Income (limit) - Chargeable Income : Heads of Income –salaries, Income from House Property, Profit and Gains from Business or Profession, Capital Gains, Income from other Sources, Clubbing of Income
- Income Tax Authorities : Powers including Search and Seizure.
- Appeal and Revision
- Settlement of Grievances : Authorities – Powers and Functions
Unit III : Other Tax Laws :
- Taxable Wealth, Determination of Nature of Assets, Exemption and Rate of Wealth Tax
- Wealth Tax Authorities
- Offences and Penalties
- Central Sales Tax :
Introduction : Sale or Purchase of Goods, Meaning of Sale, Sale in the Course of Inter-State Trade and Commerce, Sale to take Place outside a State, Sale in the Course of Export or Import. Central Sales Tax authorities, Offences and Penalties.
Unit IV : - Service Tax
(a) Meaning and Importance of Services Tax;
(b) Constitutional Perspective
(c) Salient Features of the Service Tax Law
(d) Offences and Penalties
Acts :
The Central Sales Tax Act, 1956
U.P Trade Tax Act
The Wealth Tax Act 1957
PENOLOGY AND VICTIMOLOGY
Unit I : Criminology
Definition, Nature, scope and importance, White Collar Crime : Concept, Causes and prevention Schools of Criminology : Classical & Neo classical, Lombroso and others, Hereditary and mental retardation as causes of crime, sociological theories, socialistic, cartographic
Unit II : General causes of crime
Lombrosian theory, Psychiatric theory, Differential association theory, Anomies theory, Multiple causation theories, Juvenile in conflict with the Law.
Unit III : Punishment
Concept and Justification of Punishment : Deterrent theory, Retributive theory, Preventive theory, Reformative theory, Capital punishment. Treatment of correction of offenders : Prison and open Air System, Probation, Parole,Indeterminate sentence, correctional, institutions.
Unit IV : Police System
Structural organization of police, power and duties of police under the Police Act and Cr.P.C.
Power and duties of police under the police Act and Cr.P.C. Liabilities of Police for custodial violence Victims to the crime
COPYRIGHT
Unit I :
- Meaning of Intellectual Property
- International Instruments : Paris, TRIPS, WIPO, UNESCO.
Unit II : The Copyright Act
- Definition and Historical Background of Copyright Law, Copyright Act, 1957
- Leading International Instruments : Berne Convention, Universal Copyright convention,
- International Copyright under copyright Act.
Unit III :
- Copyright in Literary, Dramatic and Musical work, Sound Recording, Cinematograph Film.
- Copyright in Computer Programme, Ownership of copyright, Author Special Rights
- Rights of Broadcasting and Performers
- Terms of copyright
Unit IV :
- Copyright Registrar and Copyright Board – Power and Procedure
- Copyright Societies, Assignment, License, Infringement – Criteria of Infringement,
- Infringement of Copyright of Film, Literary and Dramatic Works,Importation and
- Infringement, Fair use provision.
- Acts : The Copyright Act 1957
ALTERNATIVE DISPUTE RESOLUTION (CLINICAL)
Unit I : Concept, Need and Development, Advantages
Arbitration and Conciliation Act, 1996 : Object, Development and Salient features
Arbitration : Definition, Sources, Kinds, Scope and Differences to Court
Arbitration Agreement, Composition of Arbitral Tribunal
Unit II :
Jurisdiction of Arbitral tribunal, Conduct of Arbitral Proceeding, Making of Arbitral Award and
Termination of Proceedings
Unit III :
Recourse against Arbitral Award, Finality and Enforcement of Arbiral Award, Appeal, Enforcement of Certain Foreign Awards
Unit IV :
Conciliation, Mediation, Lok- Adalat & Permanent Lok- Adalat, Negotiation, Summary Trial, etc
Acts:
Arbitration and Conciliation Act, 1996
Legal Service Authority Act, 1987
MOOT COURT EXERCISE AND INTERNSHIP (CLINICAL)
The Paper will have following components :
a) Moot Court : Every student will be required to do at least three moot courts with 10 marks for each. The moot court work will be on assigned problem and it will be evaluated for 5 marks for written submissions and 5 marks for oral advocacy.
b) Observance of Trial in two cases, one Civil and one Criminal
Student will be required to attend two trials in the course of the last two or three years of LL.B.
studies. They will maintain a record and enter the various steps observed during their attendance on different days in the court assignment. This scheme will carry 30 marks.
c) Interviewing techniques and Pre-Trial preparations and Internship diary.
Each student will observe two interviewing sessions of clients at the Lawyer’s Office/Legal Aid
Office and record the proceedings in a diary. Each student will further observe the preparation
of documents and court papers by the Advocate and the procedure for the filling of the suit
/petition. This scheme will carry 30 marks.
d) The fourth component of this paper will be viva-voce examination on all the above three
aspects. This will carry 10 marks.
e) Student will be required to undertake legal awareness programme in association with N.S.S. and other authorities as directed by the Department
B.C.A study 