Course II : Taxation :
Unit I : Concept of Tax – Nature and characteristics of taxes – Distinction between tax and fee, tax and cess – Direct and Indirect taxes – Tax evasion and tax avoidance – Scope of taxing powers of Parliament, State Legislatures and Local bodies. The Income Tax Act : Basis of taxation of Income – Incomes exempted from tax – Income from salaries – Income from house property – Income from business or profession and vocation – Income from other sources – Taxation of individuals, HUF, firms, association of persons, Co – operative Societies and Non – Residents.
Unit II : Income Tax Authorities – Their appointment – Jurisdiction – Powers and functions – Provisions relating to collection and recovery of tax – Refund of tax, appeal and revision provisions, offences and penalties. Wealth Tax : Charge of Wealth tax, assets, deemed assets, and assets exempted from tax – Wealth tax Authorities – Offences and penalties.
Unit III : Central Excise Laws : Nature, scope and basis of levy of Central Excise duty – Meaning of goods – Manufacture and manufacturer – Classification and valuation of goods – Duty payment and exemption provisions – Provisions and procedure dealing with registration and clearance of goods – An overview of set – off of duty scheme.
Unit IV : Customs Laws : Legislative background of the levy – Appointment of Customs officers – Ports – warehouses – Nature and restrictions on exports and imports – Levy, exemption and collection of customs duties, and overview of law and procedure – Clearance of goods from the port, including baggage – Goods imported or exported by post, and stores and goods in transit – Duty drawback provisions.
Unit V : Central Sales Tax Laws : Evolution and scope of levy of Central Sales tax – Inter – State sale outside a State and sale in the course of import and export – Basic principles – Registration of dealers and determination of taxable turnover; Service Tax – Main features of Service Tax; VAT – Introduction to Value Added Tax.
Course III : Optional V : Intellectual Property Rights II :
Unit I : Indian Copyright Law : Introduction and overview of copyright : History of the concept of copyright and related rights; Nature of copyright : Salient features of Copyright Act; Subject matter of copyright; Literary work; Dramatic work; Musical works; Artistic works; Cinematographic films; Sound recordings; Term of copyright; Computer software and copyright protection; Author and ownership of copyright; Rights conferred by copyright; Assignment, transmission and relinquishment of copyright; Infringement of copyright; Remedies against infringement of copyright.
Unit II : Biological Diversity Law : Introduction and overview of Biological Diversity; Meaning and scope of Biological Diversity; Biological resources and traditional knowledge; Salient features of Biological Diversity Act; Biological Diversity concerns and issues; Bio piracy; Regulation of access to Biological Diversity; National Biodiversity Authority; Functions and powers of Biodiversity Authority; State Biodiversity Board; Biodiversity Management Committee and its functions.
Unit III : Protection of Plant Varieties and Farmers Rights Law : Legal concepts relating to the protection of plant varieties rights; Legal concepts relating to the protection of plant breeders rights; IPR in new plant varieties; Policy and objectives of protection of plant varieties and farmers rights act; Plant varieties and Farmers rights protection authority; National register of plant varieties; Procedure for registration; Rights and privileges; Benefit sharing; Compensation to communities; Compulsory licence; Relief against infringement; National Gene Fund.
Unit IV : Designs Law : Introduction and overview of Designs Law; Salient features of Designs Law; Procedure for registration; Rights conferred by registration; Copyright in registered designs; Infringement ; Powers and duties and Controller; Distinction between design, trade mark, copyright & patent.
Unit V : International Treaties / Conventions on IPR : TRIPS Agreement : Background; Salient Features of TRIPS; TRIPS and Indian IPR; Berne Convention : Background; Salient features of Paris Convention; Convention of Bio – Diversity : Objectives of CBD; Salient features of CBD; International IPR agreements affecting protection of plant varieties : The WTO Doha round of trade negotiations; International Treaty on Plant Genetic Resources ( “ITPGR” ).
Course III : Optional V : White Collar Crimes ( Privileged Class Devilance ) :
Unit I : Introduction – Concept of white collar crime – Indian approaches to socio – economic offences – forms of privileged class deviance – official deviance ( Legislators, judges and bureaucrats ), professional deviance, trade union deviants, land law deviance, upper class deviance, police deviance, gender based deviance, deviance by religious leaders and organisations.
Unit II : Official deviance; Prevention of Corruption Act, 1988.
Unit III : Police and politicians’ deviance; N.N.Vorha Committee Report; Lokpal and Lokayukta institutions.
Unit IV : Professional deviance; Medical profession – The Lentin Commission Report; Legal profession – Opinions of Disciplinary Committee of Bar Council of India.
Unit V : Gender based deviance – sexual harassment; Offences against scheduled castes and scheduled tribes Prescribed Books : Edwin H. Sutherland – Criminology. Ahmad Siddique. Criminology.
Course IV : OPtional Vi : Women and Criminal Law and Law Relating To Child :
Unit I : Women in Pre – Constitution Period : Social and Legal Inequality; Social Reform Movement in India; Legislative response in India. Women & children in Post – Constitution Period. Provisions of Constitution of India Preamble, Art.14, 15, 23, and Part IV Legal Measures in relating to Child Labour Women and Political Representation.
Unit II : Different Personal Laws – Unequal Position of Indian Women – Uniform Civil Code; Sex Inequality in Inheritance Rights : Right of Inheritance by birth for Sons and not for Daughters; Inheritance under Christian Law; Inheritance under Muslim Law; Matrimonial Property Law; Right of Women to be Guardian of her minor sons and daughters.
Unit III : Law of Divorce – Christian Law – Discriminatory Provision; Muslim Law – Inheritance divorce. Women and Social Legislation : Dowry Prohibition Law; Sex Determination Test, Law relating to Prevention of Immoral Trafficking in Women Act.
Unit IV : Women and Criminal Law : Adultery; Rape; Outraging the Modesty of Women; Kidnapping; Sati Prohibition Law; Law relating to Domestic Violence; Law relating Eve – Teasing; Indecent Representation of Women Act.
Unit V : Women and Employment : Factories Act – Provisions relating to women; Maternity Benefit Act; Equal Remuneration Act; Law Relating to Sexual Harassment at Working Place; N.C.W – Aims, Functions and Performance.
Course IV : Optional VI : Law Relating to International Trade :
Unit I : Historical perspectives of International Trade, Institutions – UNCTAD, UNCITRAL, GATT ( 1947 – 1994 ); World Trade Organization – Objectives, Structure, Power; Most Favored Nation Treatment and National Treatment; Tariffs and Safeguard measures.
Unit II : Technical Barriers to Trade; Sanitary and Phyto – sanitary measures; Trade Related Investment Measures( TRIMs ); Anti – Dumping, Subsidies and Countervailing Measures; Dispute Settlement Process.
Unit III : International Sales of Goods Formation and Performance of International Contracts, Various Forms and Standardization of Terms; Acceptance and Rejection of Goods, Frustration of Contract, Invoices and packing, Product liability.
Unit IV : Exports – Insurance of Goods in Transit; Marine Insurance and kinds; Law on Carriage of goods by sea, land and air, Container transport, Pre – Shipment Inspection; Licensing of Export and Imports.
Unit V : Laws Governing Finance and Investments; Foreign Collaboration and Investment Policy; Foreign Direct Investment in Industries and Governing Policies; Foreign Institutional Investors ( FIIs ) : Investment by Non – resident Indians ( NRIs ) and Overseas Corporate Bodies ( OCBs ); Foreign Collaboration Agreement – Foreign Technology Agreement; Foreign Companies and Foreign Nationals in India.
Course V : Clinical Course IV : Moot Court Exercise and Internship :
Moot Court ( 30 marks ) :
1. Each student shall participate in at least 3 moot courts. Each Moot court exercise shall carry 10 marks, which shall be divided as under : – for oral advocacy : 5 marks, and – Written submission : 5 marks.
2. The student shall make written submission on behalf of the party for whom he makes oral advocacy as assigned by the course teacher.
3. The written submissions for the three moot courts shall be neatly written on one side of the bond size papers and bound together with a certificate signed by the course teacher and the principal to the effect that it is the bonafide work of the concerned student.
4. The cover shall indicate the name of the examination, subject, seat number and the center code number.
Observation of Trial ( 30 marks ) :
1. Each student shall attend trial in two cases one civil and one criminal in the course of last to or three years.
2. The student shall maintain a record and enter the various steps observed during their attendance on different days in the court.
3. The record shall be neatly written on one side of the bond size paper and bound. It will carry a certificate by the course teacher and principal to the effect that it is the bonafide work of the concerned student.
4. The record shall be valued for 30 marks. 1.5The cover page shall indicate the name of the examination, subject, seat number and the center code number.
Application Form Submission 16 Dec 2020 to 16 Jan 2021.