PRINCIPLES OF TAXATION LAW

Unit I :

introduction : History of Income Tax Law in India

2  Fundamental Principles relating to Tax Laws

3. 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 :

4. Income Tax : (i) Residential Status of Assessee-Individual, Company, Firm

(ii) Income not included in total Income (limit)

5. 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

6. Income Tax Authorities : Powers including Search and Seizure.

7. Appeal and Revision

8. Settlement of Grievances : Authorities – Powers and Functions

Unit III :

Other Tax Laws :

9. Taxable Wealth, Determination of Nature of Assets, Exemption and Rate of Wealth Tax

10. Wealth Tax Authorities

11. Offences and Penalties

12. 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 :

13. 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 featuresArbitration : 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

Evaluation will be in two parts, There shall be written examination of 80 marks conducted byuniversity and 20 marks will be awarded through exercises and viva-voce

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.

b)The moot court work will be on assigned problem and it will be evaluated for 5 marks forwritten submissions and 5 marks for oral advocacy.

c) Observance of Trial in two cases, one Civil and one Criminal

D) Student will be required to attend two trials in the course of the last two or three years of LL.B.studies.

e)They will maintain a record and enter the various steps observed during their attendanceon different days in the court assignment. This scheme will carry 30 marks Interviewing techniques and Pre-Trial preparations and Internship diary.

Each student will observe two interviewing sessions of clients at the Lawyer’s Office/Legal AidOffice 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.

The fourth component of this paper will be viva-voce examination on all the above three aspects. This will carry 10 marks.

Student will be required to undertake legal awareness programme in association with N.S.S. andother authorities as directed by the Department .