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 – 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 for
Assessment, Penalties, Prosecution, Appeals and Grievances -- Authorities.

Unit-IV :
GST ACT, 2017 – Goods and Services Tax Act, 2017: Introduction –Background - -
Basic Concepts – salient features of the Act – Kinds of GST - CGST, SGST & IGST –
Administration officers under this Act – Levy and collection of tax – scope of supply –
Tax liability on composite and mixed supplies – Input tax credit – Eligibility and
conditions for taking input tax credit.

Unit-V:
GST ACT, 2017:- Registration – persons liable for registration – persons not liable
for registration – procedure for registration – returns – furnishing details of outward
and inward supplies – furnishing of returns – payment of tax, interest, penalty and
other amounts – tax deducted at source – collection of tax at source – Demand and
Recovery – Advance Ruling – Definitions for Advance Ruling – Appeals and revision
– Appeals to Appellate Authority – Powers of revisional authority - Constitution of
Appellate Tribunal and benches thereof – offences and penalties.
 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-
RegulatorsundertheAct-TheCyberRegulationsAppellateTribunal - 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 Law - Legal aspects of E-Commerce – Digital
Signatures - Technical and Legal issues - E-Commerce, Trends and Prospects -
Etaxation, 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 Copyright 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.
 PAPER-III: OPTIONAL
(B) LAW OF INVESTMENTS ANDSECURITIES

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 s hares -- 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 -
Protection of Depositors Act – Foreign Exchange Management Act.
PAPER-IV:
DRAFTING, PLEADINGS AND CONVEYANCING
Class-room instruction and simulation exercises on the following items shall be
extended.
Unit-I:
Drafting: Drafting and documentation in civil, criminal and constitutional cases -
General Principles of Drafting and relevant Substantive Rules – Distinction
between pleadings and conveyancing
Unit-II:
Pleadings: Essentials and drafting of pleadings : (i) Civil—Plaint, Written
Statement, Memo - 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, Memorandum of Appeal andRevision.
Unit-III:
Conveyancing: Essentials and drafting of Sale Deed, Mortgage Deed, Lease
Deed, Gift Deed, Promissory Note, Power of Attorney, Will and Trust Deed.
Practical Exercises: 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 viva-voce. 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
exercisesshallbeevaluatedbyacommoncommitteeconsistingof(i)Principalof
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 becompulsory.
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 FurtherVerification
Suggested Readings:
1. R.N. Chaturvedi :Pleadings and Conveyancing, Central LawPublications.
2. De Souza :Conveyancing, Eastern LawHouse.
3. Tiwari :Drafting, Pleading and Conveyancing, Central LawAgency.
4. Mogha: Indian Conveyancer, Eastern LawHouse.
5. Mogha: Law of Pleadings in India, Eastern LawHouse.
6. Shiv Gopal: Conveyancing, Precedents and Forms, Eastern BookCompany
7. Narayana P.S.: Civil Pleadings and Practice, Asia LawHouse.
8. Narayana P.S.: Criminal Pleadings and Practice, Asia LawHouse.
9. NoshirvanH.Jhabvala: Drafting, Pleadings, Conveyancing &Professional
Ethics. Jamhadar&Companes.
10. R.D.Srivastava: The Law of Pleadings, drafting and Conveyancing, Central
LawAgency.
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 includebrief
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 therefore. 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 Lawyer’s 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. The Internship shall be for a period
of minimum of 15 days and it shall be mandatory. 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 betaken.
(D)Viva-voce (10 marks): There shall be viva-voce examination on all the above
three components. The Vivavoce Board consisting of (i) Principal ofthe
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 berecorded.
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 FurtherVerification.
Suggested Readings:
1. Dr. KailashRai: Moot Court Pre-Trial Preparation and Participation in Trial
Proceedings, Central LawPublication.
2. AmitaDanda: Moot Court for Interactive Legal Education, Asia Law House,
Hyderabad.
3. Blackstone's: Books of Moots, Oxford UniversityPress.
4. Mishra: Moot Court Pre-Trial Preparation and Participation in Trial
Proceedings, Central Law, Allahabad
5. G.B.Reddy, Practical Advocacy of Law, Gogia Law Agency,Hyderabad