LL.B.

VISEMESTER

PAPER-I:
LAWOFTAXATION

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 ofIncome 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 HouseProperty.
ProfitsandGainsofBusinessorProfession,CapitalGainsandIncomefromothersources –The
Taxation Law (Amendment) Act. 2019.

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
forAssessment, Penalties, Prosecution, Appealsand Grievances --Authorities.

Unit-IV:
GSTACT,2017–GoodsandServicesTaxAct,2017:Introduction–Background
- - BasicConcepts – salientfeatures oftheAct – Kindsof GST - CGST,SGST&IGST –
Administration officers under this Act – Levy and collection of tax – scopeof supply –
Tax liability on composite and mixed supplies – Input tax credit –Eligibility and
conditions for taking inputtaxcredit.

Unit-V:
GSTACT, 2017:-Registration–personsliableforregistration–persons notliable for
registration – procedure for registration – returns – furnishing details ofoutward and
inward supplies – furnishing of returns – payment of tax, interest,penalty and other
amounts – tax deductedat source – collection of tax at source –Demand and Recovery –
Advance Ruling – Definitions for Advance Ruling –Appeals and revision – Appeals to
Appellate Authority – Powers of revisionalauthority - Constitution of Appellate Tribunal
and benches thereof – offences andpenalties.

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 SuggestedReadings:
1. VinodK.Singhania:StudentGuidetoIncomeTax,Taxman,AlliedServicePvt.Limited.
2. VinodK.Singhania:DirectTaxes Law&Practice,TaxmanAllied ServicePvt.Limited.
3. MyneniS.R.:LawofTaxation,AllahabadLawSeries.
4. KailashRai:TaxationLaws,AllahabadLawAgency.
5. GurishAhuja:SystematicApproachtoIncomeTax,BharatLawHousePvtLtd
6.V.S.Datey:GSTReadyRecknor, Taxman Publications.
7. GSTActswithRules&Forms(BareAct),TaxmanPublications.
8. GST –A Practical Approach,TaxmanPublications.
9. SwetaJain,GSTLawandPractice–ASectionwisecommentaryonGST,Taxmann
Publications.
10. ShannVPatkar,GSTLawGuide,TaxmannPublication.

PAPER-II:
INFORMATIONTECHNOLOGYLAW
Unit-I:
ConceptofInformationTechnologyandCyberSpace-InterfaceofTechnologyandLaw-
JurisdictioninCyberSpaceandJurisdictionintraditionalsense-InternetJurisdiction-
IndianContextofJurisdiction-Enforcementagencies-International position of Internet
Jurisdiction -Cases in CyberJurisdiction

Unit-II:
InformationTechnologyAct,2000-AimsandObjects—OverviewoftheAct–Jurisdiction
–Electronic Governance –
LegalRecognitionofElectronicRecordsandElectronicEvidence-
DigitalSignatureCertificates-SecuringElectronicrecordsandsecuredigitalsignatures-
Duties of Subscribers - Role of CertifyingAuthorities-RegulatorsundertheAct-
TheCyberRegulationsAppellateTribunal
- Internet Service Providers and their Liability– Powers of Police under the Act –Impact
of the Act onother Laws.
Unit-III:
E-Commerce - UNCITRAL Model Law - Legal aspects of E-Commerce -
DigitalSignatures- TechnicalandLegal issues - E-Commerce, Trendsand Prospects- E-
taxation,E-banking,onlinepublishingandonlinecreditcardpayment-EmploymentContracts
- Contractor Agreements, Sales, Re-Seller and DistributorAgreements, Non- Disclosure
Agreements- Shrink Wrap Contract ,Source Code,Escrow Agreementsetc.

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 Unit-IV
CyberLawandIPRs-UnderstandingCopyrightinInformationTechnology-Software–
CopyrightsvsPatentsdebate-AuthorshipandAssignmentIssues- CopyrightinInternet-
MultimediaandCopyrightissues-SoftwarePiracy–Patents -
UnderstandingPatents -EuropeanPosition on Computerrelated Patents-
LegalpositionofU.S.onComputerrelatedPatents-IndianPositiononComputerrelated Patents–
Trademarks -Trademarks inInternet -Domain nameregistration-
DomainNameDisputes&WIPO-DatabasesinInformationTechnology-Protection of
databases - Position in USA,EU and India

Unit-V
Cyber Crimes -Meaning of Cyber Crimes –Different Kinds of Cyber crimes –Cyber
crimesunderBNS,BNSSandBSA2023-CybercrimesundertheInformationTechnology Act,
2000 - Cyber crimes under International Law –Hacking, Child Pornography, Cyber
Stalking, Denial of service Attack, VirusDissemination, Software Piracy, Internet Relay
Chat (IRC) Crime, Credit CardFraud, Net Extortion, Phishing etc - Cyber Terrorism -
Violation of Privacy onInternet-Data Protection and Privacy.

SuggestedReadings:
1. Kamlesh N. &MuraliD.Tiwari(Ed), IT and Indian Legal System, MacmillanIndia
Ltd, NewDelhi
2. K.L.James,TheInternet:AUser’sGuide,PrenticeHallofIndia,NewDelhi
3. ChrisReed,InternetLaw-TextandMaterials,UniversalLawPublishingCo.,NewDelhi
4. VakulSharma,HandbookofCyberLaws,MacmillanIndiaLtd,NewDelhi
5. S.V.JogaRao,ComputerContract&ITLaws (in2Volumes),ProlificLawPublications,
NewDelhi
6. T.Ramappa,LegalIssuesinElectronicCommerce,MacmillanIndiaLtd,NewDelhi
7. IndianLawInstitute,LegalDimensionsofCyberSpace,NewDelhi
8. PankajJain&SangeetRaiPandey,CopyrightandTrademarkLawsrelatingtoComputers,
Eastern Book Co, NewDelhi
9. FarouqAhmed, CyberLaw inIndia
10. S.V.JogaRao,LawofCyberCrimesandInformationTechnologyLaw,Wadhwa&Co,Nag
pur

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 PAPER-III:
OPTIONAL
(Anyoneofthefollowingsubjects)
LAWRELATINGTOWOMEN
Unit-I :
Historicalbackground andstatus ofwomen inancientIndia —ConstitutionalProvisions and
gender justice — Provisions relating to women in fundamentalRights, Directive
Principles ofState Policyand FundamentalDuties
etcundertheIndianConstitution.Equalright of women to worship.

Unit-II:
Laws relating to marriage, divorce, succession and maintenance under the
relevantpersonallawswithspecialemphasisonwomen—SpecialMarriageAct—Maintenance
of women under Cr. P.C, 1973BNSS 2023 and other laws – NRI Marriages –Live- in-
relationships – Uniform Civil Code and gender justice – The PersonalLaws(Amendment)
Act. 2019.

Unit-III:
Special provisions relating to women under the BSA 2023—Offences against
womenunder BNS 2023-outraging themodesty ofwomen – Acid Attacks, sexual
harassment – rape – bigamy - mock and fraudulentmarriages – adultery and
itsdecriminalization - causing miscarriage - insultingwomen –Impact of the New
CriminalLaws 2023.

Unit-IV:
Socio-Legal position of women and the law — Dowry Prohibition Act, 1961,Medical
Termination of Pregnancy Act — Law relating to misuse of Pre-natalDiagnostic
Techniques and Sex selection — Law relating to Immoral Trafficking -
LawrelatingtoDomesticViolence–LawrelatingtoSexualHarassmentatworkplace –
HonourKillings.
Unit-V:
PositionofwomenundertheMaternityBenefitAct,andotherLabour&IndustrialLaws, and
Codes—PositionofWomen underInternationalinstruments
— Salient features of Convention for Elimination of all forms of
DiscriminationAgainstWomen(CEDAW);InternationalCovenantonCivilandPoliticalRights
—InternationalCovenantonSocial,CulturalandEconomicRights.

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 SuggestedReadings:
1. S.P. Sathe:TowardsGenderJustice.
2. VijaySharma:ProtectiontowomaninMatrimonialhome
3. SarojiniSaxena:Femijuris(LawrelatingtoWomeninIndia)
4. ArchanaParsher:WomenandSocialReform
5. ParasDiwan:Dowryandprotection tomarriedwomen
6. MaryWollstonecraft:AVindicationoftherightsofwomen.
7. G.B.Reddy:Women&Law includingLawRelatingto Children
,GogiaLawAgency,Hyderabad.

HUMANRIGHTSLAW

Unit-I
Meaning and definition of Human Rights - Evolution of Human Rights - HumanRights
and Domestic Jurisdiction – classification of Human Rights – Third WorldPerspectivesof
Human Rights.
Unit-II
Adoption of Human Rights by the UN Charter - U.N. Commission on HumanRights –
Universal Declaration of Human Rights - International Covenants onHuman Rights(Civil
and Political; Economic, Social and Cultural).

Unit-III:
RegionalConventionsonHumanRights-EuropeanConventiononHumanRights
-AmericanConventiononHumanRights-AfricanCharteronHumanRights(Banjul).

Unit-IV:
International Conventions on Human Rights - Genocide Convention, Conventionagainst
Torture, CEDAW, Child Rights Convention, Convention on
Statelessness,ConventionagainstSlavery,ConventiononRefugees-
InternationalConferenceon Human Rights(1968) -World Conferenceon
HumanRights(1993).

Unit-V:
Human Rights Protection in India - Human Rights Commissions - Protection ofHuman
Rights Act - National Human Rights Commission (NHRC) - State HumanRights
Commissions -Human Right Courts in Districts.

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 SuggestedReadings:
1. P.R.Gandhi(ed):Blackstone’sInternationalHumanRightsDocuments,UniversalLaw
Publishing Co.Delhi.
2. RichardB.LillichandFrankC.Newman:InternationalHumanRights–Problems
ofLawandPolicy,LittleBrownandCompany,BostonandToronto.
3. FrederickQuinn:HumanRightsandYou,OSCE/ODIHR,Warsaw,Poland
4. T.S.Batra:HumanRights–ACritique,MetropolitanBookCompanyPvt.Ltd.
5. Dr.U.Chandra:HumanRights,AllahabadLawAgencyPublications,Allahabad.
(B)LAWOFINVESTMENTSANDSECURITIES
Unit-I:
AdministrationofCompany Lawin relationto issueofprospectus and shares--membershipand
share capital -- Kinds of shares -- public issue of shares --procedure for issue of s hares --
allotment of shares – transfer and transmission ofshares.
Unit-II:
Debentures-KindsofDebenturesandCharges–Dividend--Inter-CorporateLoansandInvestments.
Unit-III:
BasicfeaturesoftheSecurityContracts(Regulation)Act,1956—RecognitionofStockExchanges –
Regulation of Contracts and option in securities — Listing ofsecurities--
Guidelinesforlistingofshares/debentures.

Unit-IV:BasicfeaturesoftheSecurityandExchangeBoardofIndiaAct,1992—BasicfeaturesoftheAct—
EstablishmentofSEBI--FunctionsandPowersofSEBI--PowersoftheCentralGovernmentundertheAct--
Guidelinesfordisclosure--InvestorsProtection-SEBIAppellateTribunal--Appeals.
Unit-V:
Non-BankingFinancialInstitutions-ClassificationandLawRelatingtoNFBCs-ProtectionofDepositorsAct–
ForeignExchangeManagementAct.
SuggestedReadings:
1. AvatarSingh:CompanyLaw,EasternBookCompany.
2. Ramaiah,AGuidetoCompaniesAct,WadhwaPublications.
3. NavneetJyothiandRajeshGupta,PracticalManualtoNonBakingFinancialCompanies,Taxm
an'sPublications.
4. AnantaRaman:LecturesonCompanyLaw,WadhwaandCompany.
5. TandonM.P.:CompanyLaw,AllahabadLawAgency,Allahabad.
6. KailashRai:CompanyLaw,AllahabadLawAgency.
7. Majumdar:CompanyLaw,TaxmanPublications.
8. A.P.ProtectionofDepositorsAct,1999,AsiaLawHousePublications.

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 PAPER-IV:
DRAFTING,PLEADINGSANDCONVEYANCING

Class-roominstructionandsimulationexercisesonthefollowingitemsshall beextended.

Unit-I:
Drafting:Draftinganddocumentationincivil,criminalandconstitutionalcases-
GeneralPrinciplesofDraftingandrelevantSubstantiveRules–Distinctionbetweenpleadings
and conveyancing

Unit-II:Pleadings:Essentialsanddraftingofpleadings:(i)Civil—
Plaint,WrittenStatement,Memo-
InterlocutoryApplication,OriginalPetition,Affidavit,ExecutionPetition,MemorandumofA
ppealandRevision.(ii)PetitionunderArticle226and32oftheConstitutionofIndia- Drafting
of Writ Petition and PILPetition.(iii)Criminal—
Complaint,CriminalMiscellaneousPetition,BailApplication, Memorandum of Appeal
andRevision.
Unit-III:
Conveyancing:Essentialsand draftingof SaleDeed, MortgageDeed, LeaseDeed,Gift
Deed,Promissory Note, Powerof Attorney, Willand TrustDeed.
Practical Exercises: Pleadings carrying a total of 45 marks (3 marks for each)
and15(fifteen) exercises inConveyancingcarrying another 45 marks (3marks foreach
exercise) and remaining 10 marks for viva-voce. These 30 exercises shall berecorded.
Each student shall be served with different problems for the purpose
ofexercise.Theseexercisesshallbeassessedandmarksmaybeallotted.Theseexercisesshallbee
valuatedbyacommoncommitteeconsistingof(i)Principalofthe College/the concerned
teacher (ii) University Representative appointed by theController of Examinations in
consultation with the Chairman, Board of Studies inLaw, O.U.; and (iii) an Advocate
with 10 years experience at the Bar. The samecommittee will also conduct viva-voce on
the above concepts. The proceedings ofthe viva-voce shall berecorded.

Note:
1. Attendanceofthestudentsforviva-voceshallbecompulsory.
2. The above records certified by the University Representative appointed by
theController of Examinations in consultation with the Chairman, BOS in Law shallbe
submitted to the University for FurtherVerification
SuggestedReadings:
1. R.N.Chaturvedi:PleadingsandConveyancing,Central LawPublications.
2. DeSouza:Conveyancing,Eastern LawHouse.

44
 3. Tiwari:Drafting,PleadingandConveyancing,CentralLawAgency.
4. Mogha:IndianConveyancer,Eastern LawHouse.
5. Mogha:LawofPleadingsinIndia,EasternLawHouse.
6. ShivGopal:Conveyancing,PrecedentsandForms,Eastern BookCompany
7. NarayanaP.S.:CivilPleadingsandPractice,AsiaLawHouse.
8. NarayanaP.S.:CriminalPleadingsandPractice,AsiaLawHouse.
9. NoshirvanH.Jhabvala:Drafting,Pleadings,Conveyancing&ProfessionalEthics.
Jamhadar&Companes.
10. R.D.Srivastava:TheLawofPleadings,draftingandConveyancing,CentralLawAgency.

PAPER-V:
MOOTCOURTS,OBSERVATIONOFTRIAL,
PRE-TRIALPREPARATIONSANDINTERNSHIP
Thispaperhasthreecomponentsof30markseachandviva-vocefor10marks.

(A) Moot Court (30 marks): Every student is required to participate in at leastthree
moot courts in the VI Semester with 10 marks for each. The moot court workwill be on
an assigned problem and it will be evaluated for 5 marks for writtensubmissions and 5
marks for oral advocacy. Marks will be given on the basis ofwritten submissionand
oraladvocacy.Writtensubmissionsshall includebrief
summaryoffacts, issuesinvolved,provisionsoflaws andarguments,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 forFurther Verification.
The performance of student in the moot court shall be evaluated by a
committeeconsisting of (i) Principal of the College (ii) an Advocate with 10 years
experienceat the Bar; and (iii)the teacherconcerned.

(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
criminalcase. They shall maintain a record and enter the various steps observed during
theirattendance on different days in the court assignment. The
Court Observation Record submitted by the students should be evaluated by
acommitteeconsisting of(i)Principal oftheCollege/the concerned
teacher(ii)UniversityRepresentativeappointedbytheControllerofExaminationsinconsultati
onwiththeChairman,BoardofStudiesinLaw,O.U.;and(iii)anAdvocatewith10yearsexperien
ceattheBarandaveragebetaken.Courtattendance shall be compulsory andattendance hasto
berecordedinaregisterkepttherefore.Thismaybecarriedunderthesupervisionof ateacher
ofthecollege. This schemewill carry 30marks.

45
 (C) InterviewingTechniquesandPre-
TrialPreparationsandInternshipDiary:(30marks):Eachstudentshouldobservetwo'inter
viewsessions'ofclientseitherintheLawyer’sOfficeorintheLegalAidOfficeandrecord
theproceedings in a diary, which will carry 15 marks. Each student has to furtherobserve
the preparation of documents and court papers by the Advocate and
theprocedureforthefilingofthesuit/petition.TheInternshipshallbeforaperiodof minimum
of 15 days and it shall be mandatory. This shall be recorded in thediarywhich will carry
15 marks. The diary shall clearly indicate the dates on whichthe above observations
aremade and they shall be authenticated by
the
advocateconcerned.Evaluationoftheabovediaryshallbemadebythecommitteeconsistingof(i
)PrincipaloftheCollege/theconcerned teacher(ii)UniversityRepresentative appointed by
theControllerofExaminationsinconsultationwiththeChairman,BoardofStudiesinLaw,
O.U.; and (iii) an Advocate with 10 yearsexperience at the Barand average betaken.

(D) Viva-voce (10 marks): There shall be viva-voce examination on all the
abovethreecomponents.TheVivavoceBoardconsistingof(i)PrincipaloftheCollege/theconce
rnedteacher(ii)UniversityRepresentativeappointedbytheController of Examinations in
consultation with the Chairman, BOS in Law;
and(iii)anadvocatewith10yearsexperienceattheBarshallevaluatethestudentinthe Viva. The
proceedings of the viva-voce shall berecorded.

Note:
1. Attendance of the students in all the four components of the paper shall
becompulsory.
2. Theaboverecords,diarycertified bytheUniversityRepresentativeappointedbythe
Controller of Examinations in consultation with the Chairman, BOS in Lawshall be
submitted to theUniversityfor furtherverification.

SuggestedReadings:
1. Dr.KailashRai:MootCourtPre-
TrialPreparationandParticipationinTrialProceedings,CentralLawPublication.
2. AmitaDanda:MootCourtforInteractiveLegalEducation,AsiaLawHouse,Hyderabad.
3. Blackstone's:BooksofMoots,Oxford UniversityPress.
4. Mishra:MootCourtPre-TrialPreparationandParticipationinTrialProceedings,Central
Law, Allahabad
5. G.B.Reddy,PracticalAdvocacyofLaw,GogiaLawAgency,Hyderabad

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