OSMANIA UNIVERSITY SYLLABUS

LL.B.VI SEMESTER
PAPER-I: LAW OF TAXATION
Unit-I :

Constitutional basis of power of taxation Article 265 of Constitution of India Basic

concept of Income Tax Outlines of Income Tax Law -- Definition of Income and
Agricultural Income under Income Tax Act Residential Status Previous Year
Assessment Year Computation of Income.

Unit-II: Heads of Income and Computation Income from Salary, Income from House Property.
Profits and Gains of Business or Profession, Capital Gains and Income from other sources.
Unit-III: Law and Procedure P.A.N. Filing of Returns Payment of Advance Tax -- Deduction
of Tax at Source (TDS) -- Double Tax Relief Law and Procedure for Assessment,
Penalties, Prosecution, Appeals and Grievances -- Authorities.
Unit-IV : Wealth Tax Charge of Wealth Tax Persons liable to Wealth Tax Persons exempted
from Wealth Tax Assessment Deemed Assessment Debts Assessment year -Previous Year -- Valuation Date -- Rate of Wealth Tax Wealth Tax Procedure Filing of
Returns Statement of net wealth, Computation of Wealth Tax, Valuation rules for
immovable property, Business Assets, Jewelry.
Unit-V:

Sales Tax & Value Added Tax Relevant important provisions of A.P. General Sales Tax and
VAT laws - Assessment Procedure -Practice of Sales Tax and VAT Authorities - Powers
and Jurisdiction.

Suggested Readings :
1.

Dr. Vinod K.Singhania: Student Guide to Income Tax, Taxman, Allied Service
Pvt. Limited.

2.

Dr. Vinod K.Singhania: Direct Taxes Law & Practice, Taxman Allied Service
Pvt. Limited.

3.

Myneni S.R.: Law of Taxation, Allahabad Law Series.

4.

Kailash Rai: Taxation Laws, Allahabad Law Agency.

5.

Dr. Gurish Ahuja: Systematic Approach to Income Tax, Bharat Law House Pvt.
Limited.

6.

V.S. Datey : Law and Practice Central Sales Tax Act, 2003, Taxman
Publications.

7.

Nani Palkivala: Income Tax, Butterworths Publications.

PAPER-II: INFORMATION TECHNOLOGY LAW

Unit-I
Concept of Information Technology and Cyber Space- Interface of Technology and Law Jurisdiction in Cyber Space and Jurisdiction in traditional sense - Internet Jurisdiction - Indian Context
of Jurisdiction - Enforcement agencies - International position of Internet Jurisdiction - Cases in Cyber
Jurisdiction
Unit-II
Information Technology Act, 2000 - Aims and Objects Overview of the Act Jurisdiction Electronic Governance Legal Recognition of Electronic Records and Electronic Evidence - Digital
Signature Certificates - Securing Electronic records and secure digital signatures - Duties of Subscribers
- Role of Certifying Authorities - Regulators under the Act - The Cyber Regulations Appellate Tribunal Internet Service Providers and their Liability Powers of Police under the Act Impact of the Act on
other Laws .
Unit-III
E-Commerce - UNCITRAL Model - Legal aspects of E-Commerce - Digital Signatures - Technical and
Legal issues - E-Commerce, Trends and Prospects - E-taxation, E-banking, online publishing and online
credit card payment - Employment Contracts - Contractor Agreements, Sales, Re-Seller and Distributor
Agreements, Non-Disclosure Agreements- Shrink Wrap Contract ,Source Code, Escrow Agreements etc.

Unit-IV
Cyber Law and IPRs- Understanding Copy Right in Information Technology - Software - Copyrights
vs Patents debate - Authorship and Assignment Issues - Copyright in Internet - Multimedia and
Copyright issues - Software Piracy Patents - Understanding Patents - European Position on Computer
related Patents - Legal position of U.S. on Computer related Patents - Indian Position on Computer
related Patents Trademarks - Trademarks in Internet - Domain name registration - Domain Name
Disputes & WIPO -Databases in Information Technology - Protection of databases - Position in
USA,EU and India
Unit-V
Cyber Crimes - Meaning of Cyber Crimes Different Kinds of Cyber crimes Cyber crimes under
IPC, Cr.P.C and Indian Evidence Law - Cyber crimes under the Information Technology Act,2000 Cyber crimes under International Law - Hacking Child Pornography, Cyber Stalking, Denial of service
Attack, Virus Dissemination, Software Piracy,Internet Relay Chat (IRC) Crime, Credit Card Fraud, Net
Extortion, Phishing etc - Cyber Terrorism - Violation of Privacy on Internet - Data Protection and
Privacy
Suggested Readings:
1. Kamlesh N. & Murali D.Tiwari(Ed), IT and Indian Legal System, Macmillan India
Ltd, New Delhi

2. K.L.James, The Internet: A Users Guide (2003), Prentice Hall of India, New Delhi
3. Chris Reed, Internet Law-Text and Materials, 2nd Edition, 2005, Universal Law
Publishing Co., New Delhi
4. Vakul Sharma, Hand book of Cyber Laws, Macmillan India Ltd, New Delhi
5. S.V.Joga Rao, Computer Contract & IT Laws (in 2 Volumes), 2005 Prolific Law
Publications, New Delhi
6. T.Ramappa, Legal Issues in Electronic Commerce, Macmillan India Ltd, New Delhi
7. Indian Law Institute, Legal Dimensions of Cyber Space, New Delhi
8. Pankaj Jain & Sangeet Rai Pandey, Copyright and Trademark Laws relating to
Computers, Eastern Book Co, New Delhi
9. Farouq Ahmed, Cyber Law in India
10. S.V.Joga Rao, Law of Cyber Crimes and Information Technology Law, 2007,
Wadhwa & Co, Nagpur

PAPER-III: OPTIONAL (Any one of the following subjects)

(C)

LAW OF INVESTMENTS AND SECURITIES

Unit-I:

Administration of Company Law in relation to issue of prospectus and shares -- membership

and share capital -- Kinds of shares -- public issue of shares -- procedure for issue of shares -allotment of shares -- transfer and transmission of shares.

Unit-II: Debentures - Kinds of Debentures and Charges Dividend -- Inter-Corporate Loans and
Investments.
Unit-III: Basic features of the Security Contracts (Regulation) Act, 1956 Recognition of Stock
Exchanges Regulation of Contracts and option in securities Listing of securities -Guidelines for listing of shares / debentures.
Unit-IV : Basic features of the Security and Exchange Board of India Act, 1992 Basic features of
the Act Establishment of SEBI -- Functions and Powers of SEBI -- Powers of the Central
Government under the Act -- Guidelines for disclosure -- Investors Protection - SEBI
Appellate Tribunal -- Appeals.
Unit-V:

Non-Banking Financial Institutions - Classification and Law Relating to NFBCs - AP

Protection of Depositors Act, 1999.

Suggested Readings:
1. Avatar Singh: Company Law, 10th Edn. (Eastern Book Company, 1991).
2. A Guide to Companies Act by Ramaiah - Wadhwa Publications.
3. Navneet Jyothi and Rajesh Gupta, Practical Manual to Non Baking Financial Companies,
Taxman's Publications.
4. Ananta Raman: Lectures on Company Law, Wadhwa and Company.
5. Tandon M.P.: Company Law, Allahabad Law Agency, Allahabad.
6. Kailash Rai: Company Law, Allahabad Law Agency.
7. Majumdar: Company Law, Taxman Publications.
8. A.P. Protection of Depositors Act, 1999, Asia Law House Publications.

PAPER-IV: DRAFTING, PLEADINGS AND CONVEYANCING

Class-room instruction and simulation exercises on the following items shall be extended.
Unit-I
Drafting: General Principles of Drafting and relevant Substantive Rules shall be taught.
Unit-II
Pleadings: (i) CivilPlaint, Written Statement, Interlocutory Application, Original Petition, Affidavit,
Execution Petition, Memorandum of Appeal and Revision.
(ii) Petition under Article 226 and 32 of the Constitution of India - Drafting of Writ Petition and PIL
Petition.
(iii) Criminal Complaint, Criminal Miscellaneous Petition, Bail Application,
Appeal and Revision.

Memorandum of

Unit-III
Conveyancing: Sale Deed, Mortgage Deed, Lease Deed, Gift Deed, Promissory Note, Power of
Attorney, Will, Trust Deed
Practical Exercises
Apart from teaching the relevant law, the course includes not less than 15 (fifteen) practical exercises in
drafting of pleadings carrying a total of 45 marks (3 marks for each) and 15 (fifteen) exercises in
conveyancing carrying another 45 marks (3 marks for each exercise) and remaining 10 marks for vivavoce.
These 30 exercises shall be recorded. Each student shall be served with different problems for the
purpose of exercise. These exercises shall be assessed and marks may be allotted.
These exercises shall be evaluated by a common committee consisting of (i) Principal of the
College/the concerned teacher (ii) University Representative appointed by the Controller of
Examinations in consultation with the Chairman, Board of Studies in Law, O.U.; and (iii) an Advocate
with 10 years experience at the Bar. The same committee will also conduct viva-voce on the above
concepts. The proceedings of the viva-voce shall be recorded.
Note:
1. Attendance of the students for viva-voce shall be compulsory.
2. The above records certified by the University Representative appointed by the Controller of
Examinations in consultation with the Chairman, BOS in Law shall be submitted to the University
for Further Verification
Suggested Readings:
1.
2.
3.
4.

R.N. Chaturvedi : Pleadings and Conveyancing, Central Law Publications.

De Souza : Conveyancing, Eastern Law House.
Tiwari : Drafting, Pleading and Conveyancing, Central Law Agency.
Mogha: Indian Conveyancer, Eastern Law House.

5. Mogha: Law of Pleadings in India, Eastern Law House.

6. Shiv Gopal: Conveyancing, Precedents and Forms, Eastern Book Company
7. Narayana P.S.: Civil Pleadings and Practice, Asia Law House.
8. Narayana P.S.: Criminal Pleadings and Practice, Asia Law House.
9. Noshirvan H.Jhabvala: Drafting, Pleadings, Conveyancing & Professional Ethics. Jamhadar &
Companes.
10. R.D.Srivastava: The Law of Pleadings, Drafting and Conveyancing, Central Law Agency.

PAPER-V: MOOT COURTS, OBSERVATION OF TRIAL, PRE-TRIAL

PREPARATIONS AND INTERNSHIP
This paper has three components of 30 marks each and viva-voce for 10 marks.
(A) Moot Court (30 marks): Every student is required to participate in at least three moot courts in the
VI Semester with 10 marks for each. The moot court work will be on an assigned problem and it will be
evaluated for 5 marks for written submissions and 5 marks for oral advocacy.
Marks will be given on the basis of written submission and oral advocacy. Written submissions
shall include brief summary of facts, issues involved, provisions of laws and arguments, citation, prayer,
etc. Marks for oral advocacy may be awarded for communication skills, presentations, language,
provisions of law; authorities quoted, court manners, etc. Written Memorials submitted by the students
shall be kept by the College for Further Verification.
The performance of student in the moot court shall be evaluated by a committee consisting of (i)
Principal of the College (ii) an Advocate with 10 years experience at the Bar; and (iii) the teacher
concerned.
(B) Observance of Trial in two cases, one Civil and one Criminal (30 marks):
Students are required to attend courts to observe at least one civil and one criminal case. They shall
maintain a record and enter the various steps observed during their attendance on different days in the
court assignment. The Court Observation Record submitted by the students should be evaluated by a
committee consisting of (i) Principal of the College/the concerned teacher (ii) University Representative
appointed by the Controller of Examinations in consultation with the Chairman, Board of Studies in
Law, O.U.; and (iii) an Advocate with 10 years experience at the Bar and average be taken. Court
attendance shall be compulsory and attendance has to be recorded in a register kept therefor. This may
be carried under the supervision of a teacher of the college. This scheme will carry 30 marks.
(C) Interviewing Techniques and Pre-Trial Preparations and Internship Diary
(30 marks):
Each student should observe two 'interview sessions' of clients either in the Lawyers Office or in the
Legal Aid Office and record the proceedings in a diary, which will carry 15 marks.
Each student has to further observe the preparation of documents and court papers by the Advocate
and the procedure for the filing of the suit / petition. This shall be recorded in the diary which will carry
15 marks.
The diary shall clearly indicate the dates on which the above observations are made and they shall be
authenticated by the advocate concerned.
Evaluation of the above diary shall be made by the committee consisting of (i) Principal of the
College/the concerned teacher (ii) University Representative appointed by the Controller of
Examinations in consultation with the Chairman, Board of Studies in Law, O.U.; and (iii) an Advocate
with 10 years experience at the Bar and average be taken.
(D)Viva-voce (10 marks): There shall be viva-voce examination on all the above three components.
The Viva-voce Board consisting of (i) Principal of the College/the concerned teacher (ii) University

Representative appointed by the Controller of Examinations in consultation with the Chairman, BOS in
Law; and (iii)an advocate with 10 years experience at the Bar shall evaluate the student in the Viva.
The proceedings of the viva-voce shall be recorded.
Note:
1. Attendance of the students in all the four components of the paper shall be compulsory.
2. The above records, diary certified by the University Representative appointed by the Controller
of Examinations in consultation with the Chairman, BOS in Law shall be submitted to the
University for Further Verification.
.
Suggested Readings:
1. Dr. Kailash Rai: Moot Court Pre-Trial Preparation and Participation in Trial Proceedings,
Central Law Publication.
2. Amita Danda: Moot Court for Interactive Legal Education, Gogia Law Agency, Hyderabad.
3. Blackstone's: Books of Moots, Oxford University Press.
4. Mishra: Moot Court Pre-Trial Preparation and Participation in Trial Proceedings, Central Law,
Allahabad.