1. "Actus non-facit reum nisi mens sit rea". Ans - Actus non-facit reum nisi mens sit rea:- The Act itself does not constitute guilt unless done with a guilty mind. This maxim is popularly known as the principle of "Mens rea The doctrine says that mens rea, an evil intention or knowledge of the wrongfulness of the act is an essential ingredient in every offense. The maxim is a cardinal doctrine of criminal law. No doubt the legislature can create offenses that consist solely in doing an act whatever the state of mind of the actor may be, such cases should be regarded as exceptions to the general rule that a person cannot be convicted of a crime unless it is committed with a wrongful intention. 2. "Actio personalis moritur cum persona". Ans. - The expression means that a personal right of action dies with the person. The maxim has been modified by statutes. Thus the fatal Accidents Act, 1855, Section 1- A provides for action by the representative of the deceased for damages for the benefit of the wife, husband, parent, and child of the deceased against the wrongdoer notwithstanding the death of the injured. 3. "Audi Alterem Partem". Ans. - Hear the other side that is, no man should be condemned unheard. It has long been accepted. the rule that no one is to be condemned, punished or deprived of property in any judicial or quasi-judicial proceeding unless he has had an opportunity of being heard. 4. "Ab-initio". Ans. - Ab initio means from the beginning. A person who abuses an authority given to him by law becomes a trespasser ab initio i.e he is liable as a trespasser from the beginning of Wharton's Law Lexicon. 5. Amius curiae" Ans. - Amicus curiae - Amicus curiae (a frend of the court) is a member of the bar or other stand by, who informs the court when it is doubtful or mistaken of any tact or decided case. An est the des The Supreme court may hear person who is not a party to the case where the nature and importance of the question before the court would require the assistance of such a person. (Hanti Vs. State of Bihar, AIR 1958 SC 783 (795). 6. "Bona vacantia". intr Ans. - Goods without an apparent owner in which no one claims a property. such as, lost property, shipwrecks treasure, trove, or the personal property of an intestate without next-of-kin. The finder of lost property is "prima facie' entitled to it but, in general bona vacantia belongs to the state in the right of its prerogative. no the act The property of a dissalved company is deemed bona vacantia subject to an 11. order of the court and to the power of the state to disclaim An thin 7. "Caveat Emptor". Ans. - Caveat Emptor - Let the buyer beware. A principle in commercial transactions, there being no warrantly, the buyer takes the risk of quality upon himself. The doctrine Is embodied in Sec. 16 of the Sale of Goods Act, 1930. Caveat emptor does not mean in law or Latin that the buyer must take a chance. It means that he must take care. It applies to the purchase of specific things. e.g. to a horse or a plcture upon which the buyer can and usually does exercise his own judgement. 8. "Certiorari". Ans. - Certiorari - A writ Irom a higher court requiring the records from a lowercourt. A prerogative writ of superior court to call for the records of an inferior court or a bodyacting in judicial or quasi-judicial capacity. Arts 32 & 226 of the Constitution of India anable the Suprerne Court and the High Courts respectively to issue orders. Writs or directions in the nature of habeas corpus, mandamus, quo-warranto, prohibition and certiorari. An essential feature of a writ of certiorari is that the control over judicial or quasi-iduicial tribunals or bodies is exercised non in an appellate but supervisory 15 A. a capacity. 9. "Corpus delicti". Ans. - Corpus delicti - (corpus body, dolicti= the orime) The basic lact or lacts establishing that a crime or offenca has acutally been committed. Corpus delicti means the body Le the gist of the oftence. The corpus delicti in murder has two components death as the result, and criminal agency of another as the means. Where thare is direct proof of the one; tho other may be established by circumstantial evidence. 10. "Damum Sine injuria". Ans. - Damnum sine injuria - The maxim means damages without injury Le without intringement of any legal right. There are many forms of ham of which the law take no account, Damace so done or sufterod is called "Damnum sine Injuria". Where there is no intringemant of a legal right, the mere fact of harm or loss resulting from an act of or omission is not wrongful even though the loss is substantial. 11. De minimis non cvrat lex". Ans. - The law does not concem itself with trifies OR The law does not care not trivial things. "nothing is an offence by reason that it causes, or that it is intended to cause or that it is known to be likely to cause, any harm, if that harmis so slight that no person of ordinar sense & temper would complain of such harm. 12. "Domus sua cuique est tutissimum". Ans. - To every one his house is his surest refuge, or every man's house is his castle. The house of every man is to him as his castle and fortress, as well for his defence against injury and vioienca, as for his repose. Il thieves come to a mans house to rob him or murder, and the owner or his senrvants kill any of the thieves in defence of himsalf and his house, it not felany and he shall lose nothing 13. "Delegatus non potest delegare". Ans. - The expression means that a delegate cannot delegate. The person to whom an office or a duty is delegated cannot lawfully delegate the duty upon another, unless he be expressly authorised so to do. 14. "Ejusdem generis". Ans, - The full Latin maxims is - Clausula generalis de residuo non ea complecitur, quade non-ejusdem sint generis cum, its quo speciatim dicta fuerint. This means that a genearl clause of residum dees not comprehend those things which may not be of the same kind with those which have been specially expressed. And this is the wel known "ejusdom generistrule. 15. "Eminent domain". Ans- The right of the state or the sovereign to its or his own property is absoiute while that or the subject or citizen to his property is only paramount. The citizen holds The any subject always to the right of the sovereign to take it for a public purpose. right is called "eminent domain". 16. "Ex dolo malo non oritur actio". Ans. - Ex dolo malo non oritur actio = No right of action can arise out of fraud. 17. "Ex post-fact". Ans. - Ex post facto = Made after the occurrence. 18. "Expressio unius est exclusis alterlus". Ans. - The express mention of the person to thing is the exclusion of another. Where the statutory language is plain and the meaning clear, there is no scope for applying the rule. 19. Factum valet quod fleri non debuilt. Ans. - Factum valet quod fleri non debuilt - Where a fact is accomplished or where the act is done and completed, though in contravention of diretory provisions, the fact will stand and the act shall be deemed to be legal and binding. But where the provisions are mandatory, the principle does not apply. The principle above mentioend is applied In Hindu Law. 20. "Falsa demonstratio non nocet". Ans. - The expression means that false description does no harm, The ruie is that where any proeprty is a will is sufficiently ascertained by the description, itpasses by the devise, although all particulars stated in the will with reference to it may not be true. 21. "Falsa demonstrations legatum non-perimitur". Ans. - A legacy will not fail from a false description, Section 78 of the Indian Succession Act, 1925 is based on this maxim. If tho thing bequathed by the testator can be sufficiently identilied trom the description in the will, but some parts of the description do not apply, these parts will be rejectod and the bequest shall take effect. 22. "Generalia specialibus non derogant". Ans- Generalla specialibus non derogant - General thingdo not derogate from Ans. special. Special Acts are not repealed by genaral Act uniess there be some express reference to the previous legislation or a necessary inconaistency In the two acts standing together which prevent the maxim from being applied. 23. "Grammatica talsa non vitiat chartum". Ans. - Means talse grammer does not vitiate a deed. 24. "Guardian item". Ans. - Guardirn ad litem - An infant defends proceedings by a guardian ad liten, and a person to fill that office must be named before appearance is entered or any other step is taken on behalf of or against the infant. Where the defendant is a minor, the court on being satisfied by the fact of his minority shall appoint a proper person to be guardian for the suit for such minor (Code of Civil Procedure 1908, 0.32. R-3 (D). 25. ''Habeas corpus." Ans. - Habeas corpus - "have the body", a writ issed to a gaoler, requiring him to bring a prisoner into court. The High courts under Article 226, and the Supreme Court under Artcile 32, are empowered to issue writ of Habeas corpus. 26. "Haereditas Jacens". Ans. - Haereditas Jacens - An inheritance not taken up. 27. "Haeses est nomen juris filius est nomen naturae". Ans. - Heir is a name of law, son is a name of nature. 28. "Ignorantia legis neminem excusat". Ans. - Ignorantia legis neminem excusat - Ignorance of law excuses nobody. The maxim cannot be carried to the extent of saying that every person must be presumed to know that a piece of legislation enacted by a legislature of competent jurisdiction Lagal Language and Legal Wrting must be held to be invalid in case a differential treatment is prescribed and that he must refuse to submit to it. There are many cases to be found in which equity, upon a mere mistake of the law without the admixture of other circumstances, has given relief to a party who has death with the property under irifluence of such mistake. 29. "Injuria sine damno". Ans. - Injuria sine damno - Injury without darmage. Wherever there is an invasion of a legal right. The person in whom the right is vested is entiteld to bring an action and may be awarded damages although he has suffered no actual damage Thus the act of trespassing upon another's land is actionable even though it has none the plaintif not the slightest harm. The law presumes damage owing to the mischievous tendency of the act and therefore prohibits It absolutely. 30. "Injure non remota causa sed proxima spectatur". Ans. - "Injure non-remota cause sed proxima spectatur" - In law the immediate, not the remote cause of any event is regarded. 31. "Judex est lex loquens". Ans - "Judex ent lex loquens" - A judge is the law speaking 32. "Just-ad-rem". Ans. - "Junt-ad-rem" - An inchoate and impertect right. It is an abridged expression tor jus aid rem acquirendam, it denotes a right to the acquisition of a thing. 33. Justitia non novit patrem nec matrem; solam veritatem spectat justitia". Ans. - Justice knows neither father nor mother, but regards truth alone. 34. "Kidnapping". Ans. - "Kidnapping" -At common law kidnapping consists the forcible adduction or stealing away of a man, woman or child from his or her awn country and sending him or her into another country. Kidnapping in common law is to be regarded as an aggravated species of false imprisonment. 35. "Kidnapping from India". Ans. - "Whoever conveys any person beyond the limits of India without the consent of that person, or of some person legally authorised to consent on behalf of that person, said to kidnap that person from India 36. "Lex dilationes semper exhorret." Ans. - "Lex dilationes semper exhorret" - The law always abhors delays 37. "Lex Loci rei sitae". Ans - "Lex loci rei sitae" - Means the law of the place where the thing is situate 38. "Lis Penders". Ans. - "Lis Pendens- During the pendency in any court having authority within the limits of India exclusing the state of Jammy and Kashmir or established beyond such limits by the Central Government of any suit or proceeding which is not collusive and in which any right to immovable property is diretly and specifically in question the property cannot be transferred or otherwise dealt with by any party to the sult or proceeding so as to offect the rights of any other party thereto under any decree or order which may be made therein except under the authority of the court and on such terms as it may impose. (Transfer of Property Act, 1882. Section 52), 39. "Mens Rea". Ans. - Mens Rea - "Actus non facit reum nisi mens sit rea" is the famous English maxim of ciiminal law. This miaxim means- "The act itself does not constitute guilt unless done with guilty mind This maxim is popularly known as "Mens-Rea". "Mens Rea" means criminal intention or guilty mind It has frequently been affirmed and should unhesitatingly be recognised that it is a cardinal principie of law that mens rea, an evil intention or a knowlege of the wrongfulness of the act is in all ordinary cases an essential ingredient of guilty of a criminal offence. Mens rea forms a necessary ingredient at an affenice Uniess by express lagnauge or by implication the element of mens rea is excluded. 40. "Mobilia sequunter personam" Ans. - Mobilia sequunter personam - Movable follow the person A person's powers of dealing with his movable estate and its devolution on his death are governed by the law of his domicile. 41. "Mutatis mutandis". Ans. - Mutatis Mutandis - (With the necessary changes) - The phraseis often used. in legisiation in applying or extending legislative provisions to same or similar circumstances or to same or similar subjects. It is nothing but a rule of adaption. 42. "Nemo dat quos non habet". Ans- Nemo dat quos non habet - No one gives what he does not possess. 43. Nemo debet esse Judex in Propria Causa". Ans- Nemo debet esse Judex in propria causa - No one should be judges in fis own cause. 44. Nemo debet bis puniri pro uno delicto. Ans. - Nemo debet bis puniri pro uno delicto - No one should be punished twice for one fault. 45. "Nova constitutio futuris formam imponere debet non praeteritis". Ans. - "Nova constitutiofuturis formam imponere debet non praeteritis - A new law ought to be prospective notretrospective in its operations. 46. "Nudam pactum". Ans. - "Nudam Pactum - (A bare agreement or promise) An agreementwithout consideration and upon which no action lies unless it be under seal. 47. "Obiter dictum". Ans. - "Obiter dictum" - (A saying by the way) An incidental opinion by a judge which is not binding; an incidental remark or observation "obiter dicta" signifies statements by the way. If a judge thinks it desirable to give his opinion on some point which is not necessary for the decision of the case, and the reasons for the decision. An "Obiter dictum" is an observation by a judge which is either not necesary for the decision of the case or does not relate to the material facts in issue. Pronouncements of law, which are not part of the ratio decidendi are ciassed as "Obiter dicta and are not binding 48. "Omne testamentum morte consummatum est", Ans. - Omne testamentum morto consummatum est. Every will is completed by death. 49. Onus and Onus probandi. Ans. - Onus - The "Onus probandi" or burden of proof lies on the party who substantialy asserts the atfimative of the issue The best test for asoertaining an whom the burden of proof lles are to consider first which party would suocoed it no evidence were given on either side; and secondly, what would be the effact of striking out of the record the allegations to be proved. The onus lies on whichever party would fail. If aither of these steps were pursued. (Onus probandi Burden of Proof ) 50. Pacta dant legem contractui. Ans. - Pacta dant legem contractui - Agreemants constitute the law of the oontract 51. Pari Passu. Ans. - Parl Passu - (With equal step) on equat footing or proportionataly aqualy without preference eg a series of deberitures may be issued subject to The condition that they are to rank parti passu as a first charge on the property chaiged by the debentures. 52. Persona designata. Ans, - Persona designata -A person selected to act in his private capacity and not in his capacity as a judge. A persona designata is a person who is pointed out or described as an individual of a class or as tiling a particular charaater. But this does not mean that a persona designata cannot be designatad in terms of his office. 53. Per capita. Ans. - Per capita - A distribution per capita (by heads) is when a number of individuals eg a class, even though in different degrees of relationship, take the fund distributable among them in equal shares Its opposite is per stripes (by stocks). 54. Profit a prendre. Ans- Profit a prendre - A right to take something off another's iand and it is this participation in the produce of the soil or in the soil itself that principally distinguishes a profit from an casement. A right is a profit only if the thing to be taken is something that is capable of ownership. Ans. The right to profits a prendre is an easement under the Indian Easements Act, 1882. A right to catch and carry away fish in specific portions of a private lake is a profit a prendro, which is regarded as immovable property in India. 55. Quantum meruit Ans. - Quantum meruit - As much as he hás earned: so much as he deserves, roabonable amount. Where a breach of contract has occured, the injured party may aue for work done or services pertormed as an alternative for a claim for damages. 56. Quantum valebat. Ans. Quantuam valebat - (AS much as they are worth) . This relates to an action analogous to quantum meruit but brought in respect to goods supplied. 57. Quia timet action. Ans. - Quia timet action - An inlunction is granted for the discontinuance of some wrong. If the wrong is merely threatened but not committed, the proper remedy is a quia timet action. For prevention is better than cure. But a rmere apprehension is not enough. There must be an immediate threat to do some wrongful act. An injunction may be obtained in a quia timet action to prevent the commission of an injury in future; as when the defendant threatens or intends to errect a bulding which will obstruct the plaintiff's lights. 58. Quo-Warranto Ans. - Quo-Warranto - A prerogative writ which can be granted by the Supreme Court and High Courts in India to inquire trom the other party by what autharity he claimed or usurped the office, franchise or liberty in order to determine the right. (Article 32 and 226 of the constitutian of lIndia, 1950). 59. Res ispa loquitur. Ans. - Res ispa ioquitur - (The thing speaks for itselt) this maxim applies in actions for negligence where the circumstance of an accident are such that it is so improbable that it would have occured without the negligence of the detendant, that it can be presumed that it was so caused. eg. where a moving motor carcollides with a stationary vehicle. The onus is on the detendant to disprove the presumed negligence, 60. Respondent superior. Ans. - One who supports an opposing argument; a defendant in a law suit. 61. Rebus-sio-stantibus. Ans. - Rebus-sic-stantibus - Treaties may be discharged as a result of the rebus sic stantibus doctrine. According to this doctrine, a treaty may be come null and void in case there is a fundamental change in the state of facts which existed at the time the treaty was concluded. The rebus sic stantibus doctrine is one of the enigamas of International Law. 62. Ratio decidendi. Ans. - Ratio-decidendi - The princple or reasons underlying a decision, apart from the special peculiarities of the case. The expression has three meanings. The first is *the reaons for deciding".A finding of fact may, in this sense, be the ratio decidendi. Secondly, it may mean, "the rule of law proffered by the judge as the basis of his decision". Thirdly. It may mean, "the rule of law which others regard as being of binding authority. 63. Res-judicata. Ans. - Res-judicata- a judgement already given by court Section 11, Civil Procedure Code, 1908 explain this principle. It lays down, "No court shall try and suit or issue in which the matter directly and substantially in issue has been directly and substantially in issue in a fomer suit between the same parties, or between parties under whom they or any of tham claim, litigating under the same title, in a court competent to try such subsequent suit or the suit in which such issue has been subsequently raised, and has been heard and finally decided by such court". 64. Solus populi est supreme lex. Ans. - Solus populi est supreme lex - The weifare of the people, or of the public, is supreme law. Thus, pulling down a house on fire to prevent its spread to other property does not Involve liability. It is only in cases of existing immediate and overwhelming public necessity that any such right exists. And it is made an exception by Section 81 of the Indian Penal Code. 65. Stare decisis. Ans. - Stare decisis - The common law doctrine is stare decisis, derive from stare decisis et non quieta movere. It is different from the broad doctrine of precedent prevalent in all developed systems in that if certain conditions are tulfilled, a judge has either to follow the previous decision or else to dinstinguish it; while in the continental systems, his counter part may seek guidance from past decisions, but is not bound to follow them. 66. Status quo. Ans.- Status quo- That state in which things were . 67. Terminus ad quem. Ans. - Terminus ad quem - The terminal point . 68. Testis nemo in sua causa esse potest. Ans. - Testis nemo in sua causa esse potest - No one can be a witness in his own cause. 69. Trespasser ab initio. ns Trespasser ab initio - Where a person enters land of another withpermission Dur abuses his authority. he becomes a trespasser "from the beginnin. 70. Ubi jus ibi remedium. Ans. - Ubi jus ibi remedium - Where there is right, there is a remedy. 71. Ubi eadem ratio ibi idem lex, et de similibus idem est judicium. Ans. - Ubi eadem ratio ibiidem lex, et de similibus idem est judicium - Where the same reason exists, there the same lawprevalls; and of things similar, the judgement is similar. 72. Ultra vires. Ans, - Ultra virese Beyond the scope, power of authority of any company, corporation or statutory body, contracts purporting to be made by statutory corporations or companies which are outside the powers conterred by status or taken by the memorandum of association are ultra vires and void and no ratification by all or any of the members can make them valid. An act is said to be ultra vires, when it is enacted in excess of the legislative power, A rule is Ultra vires when it is beyond the rule-making power of authority. 73. Volenti non fit injuria. Ans. - Volenti non fit injuria - Where the planitift relies on the breach of a duty to take care, owned by the defendant to him, it is a good defence that the plaintitt consented to that breach of duty or knowing of it voluntariiy, incurred the whole risk entailed by it. In such a case, the volenti non fit injuria applies. This defence is to be distinguished from the plea of contributory negligence, for a plaintiff may have voluntarily exposed himself to the risk of being injured while himsell exercising the utmost care. 74. Void ab initio. Ans. - Void ab initio - of no binding importance at any time from the beginning (of the supposed contract) void ab initio non valet in traltu temporis non-convalesscit - That which was originally void, does not by lapse of time become valid. 75. "Vigilantibus non dorminetibus jura subveniunt". Ans. - "Vigilantibus non darminetibus jura subveniunt" - Laws come to the assistance of the vigilant, non of the sleepy. Equity come to the aid of the vigilant and not the slumbering.

Slow and Fast readings www.lawtool.net Reading is a compulsory process in the legal field. Every day a lawyer has to read something or other connected with his case: apart from that while arguing a matter before the Honorable courts a lawyer has to read out certain facts or law points or case laws to the court and try to convince the court regarding his case. Therefore reading demands a variety of exercises to be done before it is called proper reading. Apart from it, a lawyer has also to read and keep himself abreast with the latest amendments in any of the Central or State Statutes or the new and latest rulings of High Courts and Supreme Courts on any point of law. Therefore roading to a lawyer is an inevitable exercise, but as a student, if you start not reading when you complete your law course, you all would be fluent in reading. Reading is compulsory whether you argue your matter in Marathi or English because the hints -I will give below are equally important for both kinds of lawyers, ie. whether they argue in Marathi or in English as clear and clarity of reading has an impact definitely a court which calmly listens to your arguments. The hints for clear reading are common of both slow or fast reading only in slow reading the speed is less while in fast reading it is otherwise. However we enumerate the following tips or points for reading generally. 1) While reading the eyelids see the letters and after their completion passes on to the other words, so many people who do not have a reading habit, stammer because eyelids move slow. So in order that reading should be fast, the eyelids should also move fast and this can happen only when you have reading practice. 2) Secondly to have clarity your tongue should be clean and for which habits like smoking thinking, pawn chewing must be stopped. 3) Thirdly, the voice should be clear loud, and audible (not-shouting) keeping in view the reference of reading into context." 4) Fourthly, when you are reading punctuation plays an important role, so wherever there is a comma, or full stop There should be a pause and stop or a second and then road further. So that continuity and relevance of a sentence or statement are understood 5) Fifthly, there should not be repetition in reading but it requires emphatic expression must be used in places where you want to convince any point which you feel that it is effective to prove your point, otherwise never repeat any word or sentence 6) Lastly voice variation should be used and not to read in the same monotonous tone or voice because the variation of the pitch of your voice and volume has a direct impact on the person to whom you are reading These are some of the practical hints one has to follow in order to be a good reader. The main suggestion which I would make a that: you should read daily the columns of Editorials of both Marathi and English papers which have some standard and also good magazines in both the languages so that you will become a perfect reader in both the languages None the less you should also read legal magazines and books Listen to News because listening also helps directly when you are reading. Finally would conclude that reading is to be made a habit and once it becomes a habit like taking tea or coffee I am sure you can be a good reader and which is the most essential asset in the legal profession.

FIGURE OF SPEECH A Figure of Speech is different from the ordinary form of expression, or the ordinary course of idea in order to produce a greater effect. Figures of Speech may be classified as under: (a) Those based on Resemblances, such as Simile, Metaphor, Personification and Apostrophe. (b) Those based on Contrast, such as Antithesis and Epigram. (c) Those based on such as Association, Metonymy and Synecdoche. (d) Those depending on Construction, such as Climax and Anticlimax. Simile In a Simile a comparison is made between two objects of different kinds which have however at least one point in common. The Simile is usually introduced by such words as like, as or so. Examples: 1) The righteous shall flourish as the palm tree, 2) They speak like saints and act like devils. 3) How far that little candle throws his beams! 4) So shines a good deed in a naughty world 5) Life is as tedious as a twice-told tale 6) Cusses are like chickens they come home to roost 7). Mad as a March Hare; as proud as a peacock; as bold as brass; as tough as leather; as clear as crystal; as good as gold ; as old as the hills; as cool as a cucumber. 8) Richard fought like a lion 9) The waves broke on the shore with a noise like thunder 10) Words are like leaves and where they most abound much fruit of sense beneath is rarely found 11) Thy soul was like a star and dwelt apart 12) A thousand years are as yesterday when it is past Metaphor A Metaphor is an implied Simile. It does not, (like the Simile.) state that one thing is like another or acts as another, but takes that for granted and proceeds as if the two things were one. Thus, when we say, 'He fought like a lion' we use a Simile, but when we say, 'He was a lion in the fight', we use a Metaphor. Examples 1) The camel is the ship of the desert. 2) Life is a dream. 3) The news was a dagger to his heart. 4) Revenge is a kind of wild justice. Personification In Personification in animate objects and abstract notions are spoken of as having life and intelligence. Examples: 1) Laughter holding both her sides. The cup that cheers but not inebriates, 2) Death lays his icy hand on kings. Oh what a noble mind is here overthrown. Apostrophe An Apostrophe is a direct address to the dead, to the absent, or to a personified object or idea. This figure is a special form of Personification. Examples 1. Friend ! I know not which way I must look for comfort. 2. Roll on, thou deep and dark blue Ocean-roll! 3. death I where is thy sting ?O grave ! where is thy victory ? 4. liberty, what crimes have been committed in thy name ? Hyperbole In Hyperbole a statement is made emphatic by overstatement. Examples: 1) Why, man, if the river were dry, I am able to fill it with tears. 2) Loved Ophelia; forty thousand brothers Could not with all their quantity of love Make up the sum. Euphemism Euphemism consists in the description of a disagreeable thing by an agreeable name. Examples: 1. He has failed asleep (i.e. he is dead). 2. You are telling me a fairy tale (i.e. a lie). Antithesis In antithesis a striking opposition or contrast of words or sentiments is made in the same sentence. It is employed to secure emphasis. Examples: 1) Man propose, God disposes. There is no one so poor, a wealthy miser 2) Not that 1 loved Caesar less, but that I loved Rome more. 3) Give every man thy ear, but few the voice. 4) Speech is silver, but silence is golden 5) To err is human, to forgive divine. 6) Many are called, but-few are chosen. Oxymoron Oxymoron is a special form of Antithesis, whereby two contradictory qualities are predicted at once of the same thing. Examples: 1) So innocent arch, so cunningly simple. 2) She accepted it as the kind cruelty of the surgeon's knife. Epigram An Epigram is a brief pointed saying frequently introducing antithetical ideas which excite surprise and arrest attention. Examples: 1) The child is father of the man. 2) A man can't be too careful in the choice of his enemies. 3) Fools rush in where angels fear to tread. 4) In the midst of the life we are in death. 5) Art lies in concealing art. 6) He makes no friend, who never made a foe. 7) Who never said a foolish thing And never did a wise one. Irony Irony is a mode of speech in which the real meaning is exactly the opposite of that which is literally conveyed. Example: 1) No doubt but you are the people, and wisdom shall die with you. Pun A Pun consists in the use of a word in such a way that it js capable of more than one application, the object being to produce a ludicrous effect. Examples: Is life worth living ? - It depends upon the liver. An ambassador is an honest man who ties abroad for the good of his country. 1) 2) Metonymy In Metonymy (literally, a change of name) an object is designated by the name of something which is generally associated with it. Some familiar examples : 1) The Bench, for the judges. 2) The House, for the members of the House of Commons. 3) The Crown, for the king. 4) You must address the chair (i.e., the chairman). 5) From the cradle to the grave (i.e., from infancy to death). 6) The whole city went out to see the victorious general. 7) Forthwith he drank the fatal cup. 8) The pen is mightier than the sword, The author for his works ; as, we are reading Milton. Synecdoche In Synecdoche a part is used to designate the whole or the whole to designate a part. 1) A part used to designate the whole ; as, Give us this day our daily bread (i.e., food), A fleet of fifty sail (i.e., ships) left the harbour.At the best brains in Europe could not solve the problem. He has many mouths to feed. The whole used to designate a part; as, 2) England (i.e., the English Cricket eleven) won the first test match against Australia. Transferred Epithet In this figure an epithet (descriptive word) is transferred from its proper word to another that is closely associated with the sentence. Examples He passed a sleepless night. 1) 2) The ploughman homeward plods in his weary way. Litotes In Litotes an affirmative is conveyed by negation of the opposite, the effect being to suggest a strong expression by means of a weaker. It is the opposite of Hyperbole. Examples 1) I am a citizen of no mean (= a very celebrated) city. 2) The man is no fool (= very clever). 3) I am not a little (= greatly) surprised. Interrogation Interrogation is the asking of a question not for the sake of getting an answer, but to put a point more effectively. This figure of speech is also known as Rhetorical Question because a question is asked not for information but to produce effect. Examples : 1. Am I brother's keeper ? 2. Must I stand and crouch under your testy humour ? 3. Who is here so vile that will not love his country ? 4. How far that little candle throws his beams? Exclamation In this figure the exclamatory form is used to draw greater attention to a point than a mere bald statement of it could do. Examples: 1) What a piece of work is man ! 2) How sweet the moonlight upon this bank ! 3) O what a fall was there, my country men ! 4) Climax Climax (Gk. Klimax = a ladder) is the arrangement of a series of ideas in the order of increasing importance. Examples: 1) Simple, erect, severe, austere, sublime. 2) What a piece of work is man I How noble in reason, how infinite in faculties I In action, how like an angle ! In apprehension, how like a god 1 Anticlimax Anticlimax is the opposite of Climax - a sudden descent from higher to lower. It is chiefly sed for the purpose of satire or ridicule,

Assessment Year & Previous year www.lawtool.net Meaning of Assessment Year [ Section 2 ( 9 ) ] Assessment Year means the period of 12 months commencing on the first day of April every year . It is , therefore, the period from 1st of April to 31st of March , for example , the assessment year 2015-16 will commence on 1-4-2015 and end on 31-3-2016 . The tax is levied , in each assessment year , with respect to or on the total income earned by the assessee in the previous year . Meaning of Previous year [ Sections 2 ( 34 ) & 3 ] As per section 2 ( 34 ) previous year means the previous year as defined in section 3. According to section 3 , previous year means the financial year immediately preceding the assessment year . • Income - tax is payable on the income earned during the previous year and it is assessed in the immediately succeeding financial year which is called an assessment year. Therefore, the income earned during the previous year 1-4-2014 to 31-3-2015 will be assessed or charged to tax in the assessment year 2015-16 . . Assessment year is the year just succeeding the Financial Year. For e.g. Income earned in the current Financial Year 2020-21 (i.e. from 1st April 2020 to 31st March 2021) will become taxable in Assessment Year 2021-22 (i.e. from 1st April 2021 to 31st March 2022). All assessees are required to follow a uniform previous year i.e. the financial year ( 1st April to 31st March ) as their previous year . Previous year , for Income Tax purposes , will be financial year which ends on 31st of March although the assessee can close his books of account on any other date e.g. an assessee may maintain books of account on calendar year basis but his previous year , for Income Tax purpose , will be financial year and not the calendar year . First previous year for a business / profession newly set - up during the financial year or for a new source of income In case a business or profession is newly set up or a new source of income comes into existence during the financial year , the period beginning . from the date of setting up of the business or from the date the new source came into existence , and ending on the last day of that financial year i.e. 31st of March shall be the first previous year for that business or source of income . For example , if a new business is set up on 21-10-2021 then u first previous year for that business will be the period starting from 21-10 2021 to 31-3-2022 . Therefore , the first previous year of a newly setup business profession or a new source of income will be either 12 months or less than 12 months . It can never exceed a period of 12 months .

BAILMENT AND PLEDGE www.lawtool.net Bailment: Sn. 148. Bailment is the delivery of goods by A to B on a contract that he shall, when the purpose is accomplished, be returned or otherwise disposed of, according to the directions of A. A is called the bailor and B is the bailee. The leading case is Coggs Vs. Bernard. A person who is already in possession of goods may contract to hold them as bailee and the owner in such a case becomes bailor. Delivery of goods may be constructive or symbolic. Bailment may be gratuitous or non-gratuitous. The essential feature of bailment is that goods are delivered for a temporary purpose. There is no transfer of title to goods delivered. Only possession is given under a contract. Deposit, Hire and Pawn are examples. Duties of bailee : The law fixes certain duties on the bailee : The bailee must take care of his goods as a man of ordinary prudence. Under such circumstances the standard of care is that of a prudent man, i.e., what care he would have taken in respect of his own property. Duties have been fixed on bailees like, Common Carriers, Railways, Shipping companies, hotels, bank's safety vault etc. In Martin's case, the hospital authorities were bailees to take care of the jewels of the inpatient, they were held liable when the jewels were lost. In Nichol's case, the hotel which was the bailee of the "Coat" of customer C, was held liable, when the coat was stolen. The bailee is not liable for any loss or destruction of property, if he has taken the standard of care as a prudent man. Use : The bailee should not make use of the goods bailed. But he may use it according to contract. If any damage arises to the goods from such use the bailee is liable. E.g. (i) A lends his horse to B for riding only. B allows his son C to ride. C rides with due care but due to accident C falls and horse is injured. B is liable to A for injury to horse. ii) A lends his horse to B for riding to reach place P. B rides to place D and accidentally horse is injured. B is liable. Mixing of goods : (Sns. 155 to 157) : If the bailee without the consent of the bailor, mixes his own goods with that of the bailor the title to goods will be in proportion to their shares; But, when the bailee mixes without the consent of the bailor, and if the goods can be separated, then bailee is bound to meet the expenses for separation and also to pay damages if any. But if the goods are of such a nature that it is impossible to separate, the bailee is liable, for the loss of the goods, to the bailor. i) Bailee B mixes cotton bales of A marked as X with his own goods marked Y. The bailee should pay the cost for separation. ii) Bailee mixes 25 bags of wheat flour of A with his own 25 bags of maize flour and makes a heap. The separation is impossible. The bailer may treat his 25 bags of wheat flour, as lost, and may use for value thereof. The bailee is under a duty to return or deliver the goods bailed, to the bailor on the efflux of time or fulfillment of the purpose, with profit or increase, if any. E.g. : A gives custody of his cow to B to take care. The cow gives birth to a calf. B should return the cow and calf. Rights of bailee : 1. The bailee has a right of lien i.e., to retain the goods bailed by the bailor, until his charges (or claims) are paid as per the agreement. The lien is lost when the goods are delivered or handed over to bailor. 2. The bailee has a right to sue any person who causes damage to goods bailed with him. Finder of Goods : (Sns. 168-169) The finder of goods is a bailee and must preserve the goods and find out the owner. He has no right to sue the owner for compensation for trouble and expense voluntarily incurred by him to preserve the goods and to find out the owner. But, he may retain the good until he receives such compensation from the owner. But, when the owner has offered a special reward the finder may sue for such reward. He may retain the goods until he receives it. He has a particular lien over the goods. When the owner cannot be found or if found refuses to pay the lawful charges, he finder may sell it. He may sell if :- 1. The goods are of perishable nature, or 2. The charges amount to 2/3rd of the value of the goods. Leading case : Newman Vs. Bourne. D in his shop found a broach which had been left by customer P. D placed it in the drawer but later found it missing. P sued D. Held : D liable, as he had not taken reasonable care. Pledge : Sn. 172 : Pledge is the bailment of goods as security for payment of a debt or performance of a promise. The bailor is the pawnor and the bailee is the pawnee. The subject matter is always movable property. There is the transfer of physical possession and juridical possession to the bailee. A keeps jewel with B and taken Rs. 2000/- as loan. A is the pawnor and B is the pawnee. The security is the jewel. Rights and Liabilities of Pawnee : Right to retain : Pawne may retain the goods for : i) Payment of debts or performance of a promise. ii) For payment of interest on debt, and iii) All necessary expenses incurred for possession or preservation of the pledged goods. The pawnee may not retain goods for any other debt or promise. He has a particular lien. The lien may be extended for subsequent advances if the parties agree. The pawnee is entitled to receive extra-ordinary expenses which may be incurred to preserve the pledged goods. In Bank of Bihar Vs. State of Bihar, the Supreme Court held that if sugar bags of C are seized by Government, from the godown of the Bank, the Govt. was liable to pay amount to the Bank which was a pawnee of customer C. On pawnor's default of payment or non-performance at the stipulated time, the pawnee may bring a suit against the pawnor on debt or promise. He may retain the goods as collateral security. He may sell the goods on giving reasonable notice to the pawnor. If the proceeds of sale are less to satisfy the debt, the pawnee may sue the pawnor for the balance of the amount. If the proceeds are more, the pawnee should account for the same to the pawnor and pay thereof. Pledge by non-owners : The general rule is that only the owner may pledge his goods. However, there are a number of circumstances when a non-owner may make a pledge. Such a pledge is valid. 1. Mercantile agent, who is in possession of goods (or documents), may in the ordinary course of business pledge the goods in good faith and with knowledge of his right. 2. Person in possession of goods, obtained by voidable contract, may make a pledge of the goods, and it is a valid pledge if the pawnee acts in good faith, without any knowledge of defective title. (Pledge of goods made after the contract is rescinded is not valid). 3. . Person with limited interest may pledge his goods and the pledge is valid. His right extends only to his interest. 4 . Vendor, who continues to be in possession of goods sold to a vendee (buyer), may make a pledge of the goods with the consent of the buyer. Hence, the pawnee takes the goods in good faith, without knowledge of the previous sale. General Lien and Particular Lien : Lien is a right of a person to retain the goods of another until certain demands are satisfied. There are two types of liens : General Lien : entitles the person, in possession of goods, to retain the goods, until all claims and accounts are satisfied against the owner, i.e., detaining is for general balance of accounts. Eg : Bankers, Factors, Attorneys, Advocate etc. A bank has a general lien and hence if 'C' has two accounts : deposit account and loan account, the Bank may transfer deposit to loan account, without 'C' s instructions. Particular Lien : is attached to specific goods for the unpaid price of carriage or for work or labour. Eg : Finder of goods Bailee's lien. Pawnees' lien. Agent's lien. Seller's lien. Partner's lien. The bankers lien is only for the general balance of account. Hence, when a depositor sued for the return of the jewels pledged by him to the Bank, the bank claimed general lien over all accounts and the jewels. The deposit may be for a specific purpose, customer C deposited Rs.8000 with his bank B to make telegraphic transfer to his firm at place P. B claimed general lien and adjusted to Cs loan account. Held, specific purpose accepted was for transfer. Hence no general lien. The bankers, factors wharfingers, attorneys, high court or policy agents may exercise general lien. In all other cases there is only a particular lien. The intention of the parties is relevant in such cases. Bailer's duties : i) To disclose faults in the goods : The bailor should disclose to the bailee any faults in the bailed goods, if the bailor is aware of them. This disclosure is necessary when the faults are of such a nature as to materially interfere with the use of them or expose the bailee to extraordinary risks. If the bailor does not disclose, he becomes responsible for any damage or loss resulting therefrom. a) A lends his horse which he knows to be vicious, to B. He does not disclose this fact. The horse runs away, B is thrown and injured. A is responsible to B. b) A hires a carriage of B. The carriage is unsafe, though B is not aware of it. A is injured. B is responsible to A. ii) To repay expenses to the bailee : (Sn. 158) " If according to the agreement the bailee is gratuitous, the bailor should pay the necessary expenses incurred by the bailee. iii) To account for loss incurred from defective title : a) For loss arising from any defect in the title to the goods bailed, the bailor should bear the loss. b) If the bailor has defective title, and the bailee, in good faith, delivers them back to the bailor or to any person directed by him, the bailee is not responsible. The real owner may obtain a court order preventing the bailee from delivering the goods to the bailor. Bailer's rights : 1. Right to the restoration of goods: / The bailor; has a right to the restoration of the goods bailed by him. 2. Right to be compensated: The bailor has a right to compensation if the goods bailed are damaged or he suffers a loss due to negligence of the bailee. If the goods or chattel bailed increase in value bailer is entitled to it. A gives his cow for custody of C. Cow gives birth to a calf. A is entitled to cow and calf.

ABETMENT :- Section 107 IPC Abetment : Sn. 107. A person abets the doing of a thing if he 1) instigates another to do that thing, or 2) conspires with others in the doing of-the act or 3) intentionally aids the doing of that thing E.g. A, a police officer, with a Warrant is empowered to arrest Z. B who knew this, instigated A to arrest C who he mis-represented as Z. A arrests C. B abets. General advice is not abetment.Instigation means the instigator actively suggests, or stimulates by any means i.e., by words, hints, encouragement etc. Abetment by conspiracy: For this there should be at least two persons, engaged in commission of an act in pursuance of conspiracy and there should be the doing of the thing. Abetment by aid: The person aids to facilitate commission of an offence. It should be intentional aid. E.g. supplying of food to facili- tate an offence. A police man A, who stands and does nothing to prevent torture of B by C, is guilty of abetment by omission i. e, non interference. Abettor : Sn. 108. An abettor is a person who abets. i) Either the commission of the offence or ii) The commission of an act which would be an offence if done by a person capable by law of committing the offence with intention or knowledge of that of the abettor Scope :- 1) Abetment of an illegal omission amounts of an offence 2) Abetted act need not be committed, to constitute an offence a) A abets B to murder C. B refuses to do so. A is guilty of abetting B to murder. b) A instigates B to murder D. B thereupon stabs D. But, D recovers. A is guilty of instigating B to murder. b) The abetment of an offence is an offence. Hence, an abetment of such an abetment is also an offence. A instigate C to murder D. B accordingly instigates C who com- mits murder of D. B is guilty and punishable under 302 I.P.C. A has instigated. Hence, A is also liable for the same punishment. It is not necessary that the person abetted should be capable of committing a crime. A child, a lunatic etc. may be used by the abettor to do the crime. In such cases, the abettor is guilty of the offence committed through the child, lunatic etc. 'A with guilty intention abets a child of 5 years to set fire to a house, of B. B, is grievously hurt. A is liable. Criminal Conspiracy : Sn. 120 A and B. It is an agreement by two or more persons to do an illegal act or to do any legal act by illegal means. But when the agreement contemplates the commission of the offence, and some act is done by one or more persons, then the offence is completed. It is immaterial whether the illegal act is the ultimate object or incidental thereto. This section was introduced in 1913. The gist of the offence is that the agreement must be to break the law whether or not any act isdone in pursuance thereof. An agreement to commit the offence, makes criminal conspiracy completed. But, if the agreement is to do a legal act by illegal means, there must be some act done by one or more persons, to the conspiracy, e.g., Recovery of a debt by illegal use of force or assault. In Hussain umar V. Dalip Singh the Supreme Court held that agreement was essential and there should be a common design & a common intention in furtherance of the common design. All need not agree on a single illegal act. There may be the commission of a number of acts.If conspirators commit several offences, all of them will be liable even if some of them had not participated in the commission of the offence.Criminal conspiracy is an independent offence punishable under Sn. 120 B of the I. P. C. (6 months, fine or both). Sedition (विद्रोह) : Sn. 124 A. Sedition is an offence punishable under 124 A. A person who by words, (spoken or written), by signs or by visible representation brings or attempt to bring hatred or contempt or excites disaffection towards the Government of India, is guilty of sedition. He is punishable with imprisonment which may extend to three years, or fine or both. The explanation states that disaffection includes disloyalty and ill feelings of enmity. Mere criticism of Government or its measures or the adminis- trative bodies or seeking alteration of lawful means is not sedition. The leading cases are ; R.V. Bala Gangadhar Tilak R.V. Sadasiva Narayan R.V. Dhirendranath Sen R.V. Jogendra Chandra Bose Criticism of the Government or its measure is part of democratic institutions. But, what constitutes sedition is the Animus of the person with the words, calculated to bring the popular Government to hatred or contempt. Everything should be decided according to the time and place of the commission of the act. Publication is of course an essential ingredient. The section is not against the freedom of speech and expression guaranteed under Art. 19 (1) (a) of the Constitution. The words excite disaffection, includes the tendering or intention to create disorder or disturbance of public peace by resort to violence. Kedarnath V. State of Bihar. Hence, according to Supreme Court, what is punishable under Sn. 124 A, is therefore not a criticism of the Govt. in power, but utterances which either intend or have a tendency to subvert the existing Govt. by means of violence.

POLITICAL SCIENCE MCQ www.lawtool.net Choose the correct alternatives 1.The existence of constitutional dualism is an indication of : (a) Confederation (b) Federal Government (c) Parliamentary Government (d) Presidential Government 2.Which one of the following is considered as the symbol of representation in politics ? (a) Judiciary (b) Separation of Powers (c) Executive (d) Legislature 3.Hereditary executive is found in : (a) Parliamentary System (b) Presidential System (c) Federal System (d) Monarchical System 4. Select the wrong one : (a) The Executive may grant an amnesty to the State offenders. (b) Chief Executive is the supreme commander-in-chief of the Defence forces. (c) Electoral college comprises the representatives of the people in the Union and State legislature. (d) Executive acts as the custodian of the national purse. 5.Which one of the following offers the means to maintain and foster the vital human diversit without endless political fragmentation ? (a) Unitary government (b) Federal government (c) Parliamentary Government (d) Presidential government 6.Which one of the following is described as a nation in miniature ? (a) Judiciary (b) Executive (c) Legislature (d) Confederation 7.The Liberty of the people depends much upon the reliability of : (a) Party System (b) Effectiveness of permanent Executive (c) Judicial System (d) Over centralization 8.Which one of the following is a feature of Presidential government ? (a) Instability (b) Irresponsibility (c) Inalienability (d) Stability 9.An independent Judiciary is essential in a Federal system : (a) To keep the Central government-under check (b) To keep the State government-under check (c) To settle the disputes between Centre and States (d) To protect liberties of the people 10.The central organ of a Confederation enjoys : (a) Independent Law Making Powers (b) No Law Making Powers (c) Only Military Powers (d) Only Judicial Powers 11.Which one of the following is not associated with the theory of separation of powers ? (a) English Constitution (b) The Spirit of Laws (c) Division of Powers (d) Political Homogeneity 12.Which one of the following States created Federation through the operation of centripetal forces? (a) India (b) U.S.A. (c) Canada (d) All the above 13.The units under unitary government enjoy : (a) Original Powers (b) Powers drawn from the Constitution directly (c) Only those powers which are entrusted to them by the Centre (d) No Powers of the above nature 14.Which one of the following helps to curb the Centre from exceeding its authority ? (a) Parliamentary form of the government (b) Presidential form of the government (c) Both Parliamentary and Presidential form of government (d) Federal form of the government 15.Which one of the following act as brokers of ideas ? (a) Legislature (b) Executive (c) Political Parties (d) Civil Servants 16. Which one of the following acts as the highest court of appeal : (a) Senate (b) Cantons (c) House of Representatives (d) House of Lords 17. In _____ form of Government, both Executive and Legislature are unified and controlled by the same person. (a) Presidential Government (b) Federal Government (c) Unitary Government (d) Parliamentary Government 18.The classic exposition of the theory of separation of powers occurs in the famous book “TheSpirit of Laws” published in 1748 is written by : (a) Aristotle (b) Bentham (c) Bodin (d) Montesquieu 19. In _____, the two houses of legislature are known as Senate and House of representatives. (a) England (b) Switzerland (c) France (d) United States of America 20. “_______ is the aggregate or totality of all the functionaries or agencies which are concernedwith execution of the will of the State as that will has been formulated and expressed in terms of Law”. (a) Legislature (b) Executive (c) Judiciary (d) Tribunals 21. _____ shall be the Commander in Chief of the Indian Armed Forces. (a) Prime Minister (b) President (c) Defence Minister (d) Lieutenant General 22. ____ says “When we know how a nation-state dispenses justice, we know with exactness themoral character to which it can pretend”. (a) Lord Bryce (b) Prof. Laski (c) Bentham (d) George Washington 23.In _____, the real executive power lies in the hands of President. (a) England (d) India (c) U.S.A. (d) France 24. _____ system of Government is based on the principle of decentralisation of powers. (a) Unitary (b) Federal (c) Presidential (d) Confederation 25.In which of the following country there is single party system ? (a) Italy (b) U.S.A. (c) England (d) France 26. If there is violation of the rights of citizen by the State machinery, the matter is resolved by : (a) Legislature (b) Judiciary (c) President (d) Prime Minister 27.In India _____ is given powers to amend the Constitution. (a) Legislature (b) Judiciary (c) Executive (d) Constituent Assembly 28.Which of the following is an example of confederation ? (a) Canada (b) Switzerland (c) France (d) England 29.The general will of the people is reflected in : (a) Judiciary (b) Legislature (c) Executive (d) Political parties 30. “Government by free political parties is merely another name for democratic government”. Who said this ? (a) A.L. Lowell (b) Prof. MacIver (c) Prof. W.B. Munro (d) Gettel 31.Presidential from of Government is — (a) Representative without being responsible (b) Responsible without being representative (c) Neither responsible nor representative (d) None of these 32Which of the following is described as the nation’s committee of grievances ? (a) Bureaucracy (b) Political Party (c) Legislature (d) Judiciary 33.The authority possessed by local bodies in a unitary system of government is — (a) Original (b) Derived from the central government (c) Derived from the constitution (d) Derived from the people 34. Which is the most important advantage provided by the bi-party system ? (a) Election expenditure incurred by every party is reduced (b) The government are more stable (c) Party indiscipline is reduced to the minimum (d) The press is able to respect the party activities fully 35.The common authority of confederation deals only with — (a) Citizens of member states (b) Government of the member states (c) Parliaments of the member states (d) None of these. 36.Which is not a kind of executive ? (a) Singular executive (b) Non-Career executive (c) Bi-Cameral executive (d) Hereditary executive 37.“Prime Minister is the keystone of the cabinet arch.” Who said this ? (a) Fredrich Heggel (b) Ramsay Muit (c) Bagehot (d) J.S. Mill 38.The most attribute of judiciary is — (a) Power of juidicial review (b) Separate Organization (c) Independence of working (d) Legal status. 39.Which one of the following is a protective mechanism to make the government safe for governed ? (a) Legislation (b) Opposition parties (c) Separation of powers (d) Confederation 40.The book of “Spirit of the Laws’ was published in the year. (a) 1748 (b) 1784 (c) 1834 (d) 1879 41.The principle of seperation of power ensures : (a) Independence of the Legislature (b) Independence of the Executive (c) Independence of both (d) The Liberty of the people 42. The success of working Parliamentary government depends upon — (a) One party system (b) Bi-party system (c) Multi-party system (d) Party-less system 43.The government under Parliamentary system is — (a) Headed by the Cabinet (b) Headed by the President (c) Headed by the Prime-Minister (d) Headed by the Speaker 44.Judicial review is a feature of : (a) Parliamentary form of government (b) Presidential form of government (c) Unitary form of government (d) Federal form of government 45. Who considers quasi-Federal as the nature of Indian Political system ? (a) J.W. Garuer (b) M.V. Pylee (c) K.C. Wheare (d) Sir Ivor Jennings

ECONOMICS www.lawtool.net 1.Sale of second hand goods will not be comprised in the GDP because : (a) Second hand goods can be obtained at low price (b) These goods are useless (c) Both (a) and (b) (d) It is not a product of current year 2.Which is the main point on the basis of which public finance can be separated from private finance ? (a) Price Policy (b) Borrowings (c) Secrecy (d) Elasticity in Income 3.Public debt leads to extravagance, encouraged resort to war and induced bad economic conditions. This statement was given by : (a) Dalton (b) Adam Smith (c) J.K. Mehta (d) Findley Shirras 4.Economic Planning is in : (a) Union List (b) State List (c) Concurrent List (d) Not specified any List 5.War expenditure is a ______. (a) Waste of Money (b) Investment (c) Forced Expenditure (d) None of these 6.Which economist has classified public expenditure on the basis of revenue ? (a) J.K. Mehta (b) Pigou (c) Nicholson (d) Wagner 7.Which one of the following statements is correct ? (a) GNP includes depreciation (b) Value added includes transfer payment (c) Personal income includes undistributed profits (d) Disposable income includes personal taxes 8.Suppose both real GDP and prices double. We can conclude that nominal output will be : (a) More than doubled (b) Doubled (c) Rose by less than double (d) Did not increase 9.Which of the following days has been declared as Income Tax Day in India ? (a) July 18 (b) July 24 (c) August 16 (d) September 1 10.National Income estimates in India are prepared by : (a) Planning Commission (b) RBI (c) Finance Ministry (d) C.S.O. 11.The food for work programme was subsumed in : (a) IRDP (b) MGNREGS (c) RLEP (d) JRY 12.Finance Commission is constituted : (a) Every year (b) Once in two years (c) Once in four years (d) Once in five years 13.Which one of the following measures does not include final goods and services ? (a) GNP (b) NNP (c) Disposable Income (d) National Income 14.Mahalanobis Model has been associated with which five year plan ? (a) First Five Year Plan (b) Second Five Year Plan (c) Third Five Year Plan (d) Fourth Five Year Plan 15.The smallest national income accounting aggregate is usually : (a) PI (b) GNP (c) DPI (d) NI 16.National Income calculated at current prices has shown a tendency to rise at a faster rate thannational income calculated at constant prices. This is because : (a) India's population has been rising fast (b) Planned expenditure has been rising fast (c) Statistical manipulation are employed by the planners. (d) General price level has been rising fast. 17.Which of the following is the items for country planning ? (a) Rising standard of living (b) Opportunities for work (c) Facilities for education (d) All of above 18.Which of the following measures cannot remove unemployment ? (a) Population control (b) Government subsidies (c) Increase in production (d) Equitable distribution 19.A five year plan is a : (a) Medium Term Plan (b) Perspective plan (c) Short Term Plan (d) None of the above 20.The GNP gap is the gap between : (a) GNP and NNP (b) GNP and depreciation (c) GNP and GDP (d) Potential and actual GNP 21.State earn maximum revenue through : (a) Land revenue (b) Custom duties (c) Commercial duties (d) Excise duties on intoxicants 22.Which of the public sector has completed 100 years of its establishment on December 21, 2011? (a) Central Bank of India (b) State Bank of India (c) Punjab National Bank (d) Bank of Baroda 23.Find the tax which is direct tax among the following : (a) Personal income tax (b) Excise duty (c) Sales tax (d) Service tax 24.When some workers are, temporarily out of work while changing jobs leads to unemployment? (a) Cyclical (b) Voluntary (c) Frictional (d) Seasonal 25.Public debt produces : (a) Contradictory effect on the economy (b) Expansionary effect on the economy (c) Proportional effect on the economy (d) None of the above 26.Which of the following is the function of Central Bank ? (a) Acceptance of deposits (b) Monopoly over note issue (c) Advancing loan (d) Credit creation. 27.Which one is not the objective of economic planning ? (a) Optimum Resource Utilization (b) Provision of social overheads for the development. (c) Adjusting to economic fluctuations (d) Fostering complete freedom to market economy. 28.According to the latest amendment in Banking Regulation Act, nationalised bank can release a share of total paid up capital upto a maximum ceiling of : (a) 40% (b) 49% (c) 51% (d) 100% 29.The best method of computing national income is : (a) Product method (b) Income method (c) Expenditure method (d) Combination of income and production method. 30.The most liquid asset, next to cash, which the banks possess is : (a) Advances to customers (b) Money at call (c) Treasury bill (d) Inland bill. 31.The burden of long-term public loan is on : (a) Present generation (b) Past generation (c) Future generation (d) None of these 32.Which of the following method is used to measure national income at factor cost ? (a) Production method (b) Income method (c) Expenditure method (d) Final expenditure method 33.Indirect taxes are not made as part of national income because : (a) They influence the price (b) They are not factor income (c) They are income for the government (d) None of the above 34.What is the Cash Reserve Ratio (CRR) ? (a) The fraction of the deposits that commercial banks lend to the customers (b) The fraction of the deposits that RBI must keep with commercial banks (c) The fraction of the deposits that commercial banks must keep with RBI (d) None of the above 35.RBI was established in the year : (a) 1935 (b) 1932 (c) 1940 (d) 1925 36.Banks create credit : (a) Out of nothing (b) On the basis of their security (c) On the basis of their total assets (d) On the basis of their cash deposits 37.The internal debt comprises : (a) Market borrowings (b) Treasury bills (c) Special securities issued to RBI (d) All the above 38.The Indian Planning Commission was set up in : (a) 1950 (b) 1951 (c) 1945 (d) 1949 39.Nehru Rozgar Yojna was started to help : (a) Urban unemployment (b) Rural unemployment (c) Agricultural unemployment (d) Seasonal unemployment 40.Depreciation is the loss of value of : (a) Capital Assets (b) Stocks (c) Final Goods (d) Intermediate Goods 41.What is the main objective of a tax ? (a) Increase in consumption (b) Increase in production (c) Raising public revenue (d) Reduction in capital formation 42.Which of the following is non-wage income ? (a) Profit (b) Interest on capital (c) Rent on land (d) All of the above 43.For how many days NREGA provides employment ? (a) 70 (b) 80 (c) 90 (d) 100 44.The type of unemployment mostly found in India can be characterised as : (a) Structural (b) Frictional (c) Cyclical (d) Disguised 45.Scope of Public Finance includes : (a) Public revenue (b) Public debt (c) Public expenditure (d) All of the above

HISTORY www.lawtool.net 1.Who was the author of ‘Prithviraja Raso’ ? (a) Jaidev (b) Kalhan (c) Chand Bardai (d) Vasavdutta 2.Who translated Chach-Nama into Persian ? (a) Muhammad Ali Bin Abu Bakar Kufi (b) Nuruddin Muhammad Aufi (c) Hamadullah Mastaufi Qazuwini (d) Shams-i-Siraj Alif 3.What was the name of the capital of Ummayad Dynasty ? (a) Damascus (b) Mecca (c) Gazni (d) Kabul 4. Who was the real founder of the Turkish Dominion in India ? (a) Balban (b) Qutub-ud-din Aibak (c) Razia (d) Aaram Shah 5.What was Kharuj ? (a) A tribute (b) Booty (c) Gift (d) Land tax(Kharāj (Arabic: خراج) is a type of individual Islamic tax on agricultural land and its produce developed under Islamic law.) 6.Who was the first Sultan to provide relief to famine-affected people ? (a) Ala-ud-din Khilji (b) Firoz Tughlaq (c) Muhammad Tughlaq (d) Balban 7.Who introduced the famous Persian festival of ‘Nauroz’ ? (a) Ala-ud-din Khalji (b) Iltutmish (c) Balban (Nauroz is the Iranian and Persian New Year; it is the first day of spring, this festival was introduced by Ghiyas ud din Balban) (d) Firoz Tughlaq 8.Point out the Sultan who died while playing ‘Chaugun’ from among the following : (a) Jahangir (b) Ibrahim Lodi (c) Mubarak Shah (d) Qutub-ud-din Aibak (who was a general in the Delhi Sultanate of Muhammad Ghori, died while playing Chaugan as a result of a fall from his horse.) 9.Which one of the following pairs is wrong ? (a) Nizam-Shahi – Ahmadnagar (b) Adil Shahi – Bijapur (c) Barid Shahi – Berar (d) Qutub Shahi – Golkonda 10.What was the correct chronology of dynasties that ruled Vijaynagar ? · (a) Sanguma, Suleva, Tuluva, Aravidu 6.1 Sangama dynasty (1336 – 1485 CE) 6.2 Saluva dynasty (1485 – 1505 CE) 6.3 Tuluva dynasty (1491 – 1570 CE) 6.4 Aravidu dynasty (1542 – 1646 CE) (b) Tuluva, Sanguma, Suleva, Aravidu (c) Aravidu, Sanguma, Tuluva, Saluva (d) Sanguma, Tuluva, Saluva, Aravidu 11.Who was Murid ? (a) Sufi saints (b) A disciple (c) Sufi teacher (d) Sufi order 12.Who was the incharge of a pargana during Mughal period ? (a) Amil (b) Pattidar (c) Shiqdar (d) Qanungo 13.Who was Afzal Khan ? (a) Commander of Bijapur’s Sultan(Afzal Khan (died 20 November 1659) was a general who served the Adil Shahi dynasty of Bijapur Sultanate in India. He played an important role in the southern expansion of the Bijapur Sultanate by subjugating the Nayaka chiefs who had taken control of the former Vijayanagara territory) (b) Sultan of Bijapur (c) Maternal uncle and General of Aurangzeb (d) Brother of Aurangzeb 14.What was the name of Shah Jahan’s father ? (a) Aurangzeb (b) Akbar (c) Babur (d) Jahangir 15.In which year Sahu appointed Balaji Vishwanath as his Peshwa ? (a) 1710 A.D. (b) 1711 A.D. (c) 1712 A.D. (d) 1713 A.D (16 November 1713) 16What was the name of father of Prophet Muhammad ? (a) Abu Baker (b) Abdulla(Abdullah ibn Abd al-Muttalib was the father of the Islamic prophet Muhammad. He was the son of Abd al-Muttalib ibn Hashim and Fatima bint Amr of the Makhzum Clan. He was married to Āminah bint Wahb. Muhammad was their only offspring.) (c) Hasim (d) Usman 17.When did Muhammad-bin-Qasim invade India ? (a) 622 A.D. (b) 630 A.D. (c) 632 A.D. (d) 712 A.D.( The commander of the Umayyad Caliphate, Mohammad Bin Qasim, was the first Muslim to conquer India in 712 AD.) 18.Who was the founder of Tughlaq dynasty ? (a) Feroz Shah Tughlaq (b) Ghias-ud-din Tughlaq(Ghiyas-ud-din Tughluq or Ghazi Malik was the founder of the Tughluq dynasty. Tughluq's policy was harsh against Mongols. He had killed envoys of the Ilkhan Oljeitu and punished Mongol prisoners harshly. He also started construction of Tughlaqabad Fort.) (c) Muhammad-bin Tughlaq (d) Nasir-ud-din Nusarat Shah Tughlaq 19.When was Vijayanagara established ? (a) 1336 A.D. (The city and its first dynasty were founded in 1336 by five sons of Sangama, of whom Harihara and Bukka became the city's first kings. In time Vijayanagar became the greatest empire of southern India.) (b) 1351 A.D. (c) 1388 A.D. (d) 1398 A.D. 20.Who established Bahamani kingdom ? (a) Hasan Gangu Bahamani (The sultanate was founded in 1347 by ʿAlāʾ al-Dīn Bahman Shah, who was supported by other military leaders in rebellion against the sultan of Delhi, Muḥammad ibn Tughluq) (b) Darya Gangu Bahamani (c) Murtaza Gangu Bahamani (d) Yusuf Gangu Bahamani 21.In Maharashtra, Bhakti movement worships which God ? (a) Vishnu (b) Krishna (c) Vittalla (The Bhakti movement in Maharashtra centred around the shrine of Vithoba or Vitthal, the residing deity of Pandharpur, who was considered the manifestation of Krishna. This movement is also known as the Pandharpur movement and it influenced the social and cultural developments in Maharashtra.) (d) Shiv 22.Who among the following started the ‘langar’ system ? (a) Guru Amar Das (b) Guru Angad Dev (c) Guru Arjan Dev (d) Guru Gobind Singh 23.The Maratha claim of revenue for protection from invaders is called _________. (a) Sardeshmukhi (b) Abwab (c) Chauth (Chauth was a regular tax or tribute imposed by the Maratha Empire in the Indian subcontinent. Chauth was imposed from the early 18th century. Chauth was an annual tax nominally levied at 25 percent on revenue or produce.) (d) Jama 24.Who was responsible for the proper and efficient administration of justice during Mughal period ? (a) Qazi-ul-Quzat (Chief Qazi was the top judicial officer and was responsible for conducting justice effectively and efficiently. It was the Emperor's duty as the khalifa of the age to give justice to the people, but since he had no time, the work was given to the Qazi chief.) (b) Diwan-i-Ala (c) Mir Bakshi (d) Subhedar 25.Mirabai was the famous devotee of __________. (a) Rama (b) Krishna (c) Buddha (d) Shiva 26.Shivaji Maharaj celebrated his coronation in 1674 at _________. (a) Rajgarh (b) Raigarh(Shivaji celebrated his coronation in 1674 at Raigarh. On 6th June 1674 , Shivaji coronation was performed according to the Shastras by Vishweshwar, also called Gaga Bhatta, of Varansi, a master of the four Vedas and all the Hindu Scriptures. After that he called as Chhatrapati Shivaji Maharaj.) (c) Prachandgad (d) Shivneri 27.Nicolo-de-Conti, an Italian visitor, came to Vijayanagar during the reign of _________. (a) Dev Raya-II (b) Dev Raya-I (c) Harihara (d) Bukka-I 28.Which of the following was a religious tax collected by most of the Muslim rulers of medieval period ? (a) Jaziya (b) Kharaj (c) Kharis (d) Ushr 29.The innovator of the Revenue settlement during the rule of Akbar was _________. (a) Raja Man Singh ( b) Raja Bhagwan Das (c) Raja Todar mal (d) Raja Birbal 30.Which of the following emerged as the most popular Sufi order in India ? (a) Chisti order (b) Suharawardy order (c) Naqsabandi order (d) Qadiri order 31.In which sector of the Asian Continent, the Peninsula of Arabia is situated ? (a) Western (b) Eastern (c) Northern (The northern portion of the peninsula merges with the Syrian Desert with no clear borderline, although the northern boundary of the peninsula is generally considered to be the northern borders of Saudi Arabia and Kuwait.) (d) Southern 32.Who was the successor of Prophet Muhammad after his death ? (a) Umar (b) Usman (c) Abu Baker(After the death of the Prophet Muhammad, a debate ensued over who should take his place as leader of the faith. Most of the prominent Muslims of Medina claimed that Muhammad had named no successor and elected Abu Bakr, the Prophet's closest advisor and companion, as the first caliph (successor). (d) Muavia 33.Who was responsible to put effective check on the power of the King in Delhi Sultanate ? (a) Wazir (b) Khalifa (c) Naib-ul-Malik (d) The Nobles 34.Who was the bridge between the Bhakti Movement of the South and the North ? (a) Ramananda (Later, during the 14th century, inspired by 'Prapatti', Ramanand Swami did unprecedented work of giving social-base to the 'Bhakti movement' that he launched in Northern India. Bhakti Movement thus emerged as a bridge between North and South India, credit of which of course goes to Shri Ramanuja.) (b) Kabir (c) Vallabhacharya (d) Nimbarkacharya 35.What was the name of woman Sufi Saint ? (a) Rabia (Rabi'ah al-Basri) (b) Raja (c) Noormahal (d) Mumtaaj 36.In which year Babur attacked India ? (a) 1524 (b) 1525 (c) 1527 (d) 1528 37.What is the best edible produce of the fertile Arab Land ? (a) Wheat (b) The Date (c) Gram (d) Jowar 38.Who was Mallikarjuna ? (a) Son of Narsimha (b) Son of Virupaksha II (c) Son of Dev Raya II (d) Bukka I 39.Who was the founder of Saluva Dynasty ? (a) Dev Raya II (b) Krishna Deva Raja (c) Achyuta Raja (d) Vir Narsimha 40 In which year Shivaji started his career ? (a) 1639 A.D. (b) 1640 A.D. (c) 1641 A.D. (d) 1642 A.D. 41.Who gave the training of riding, fighting and administration to Shivaji ? (a) Tara Bai (b) Dadajee Kondadev (c) Ram Dass (d) Tukaram 42.Which was the most favorable method for peasants in Mughal period ? (a) Kankut (b) Naxaq (c) Zabat (d) Batai 43.Who among the following was the last ruler of Lodi Dynasty ? (a) Sikandar Lodi (b) Bahlal Lodi (c) Kaiguabad (d) Ibrahim Lodi(Ibrahim Lodi was the last ruler of the Lodi dynasty who was defeated and killed by Babur in the Battle of panipat 1526 ) 44.Who among the following Mughal rulers founder a new religion called Din-i-Illahi ? (a) Humayun (b) Akbar (c) Babur (d) Jahangir 45.In which year Sahu appointed Balaji Vishwanath as his Peshwa ? (a) 1710 A.D. (b) 1711 A.D. (c) 1712 A.D. (d) 1713 A.D. 16 November 1713

ACCOUNTANCY FOR LAWYERS www.lawtool.net PURPOSE OF MAINTAINING ACCOUNTS BY LAWYERS A business enterprise must keep a systematic record of its daily transaction. It is a legal duty. It helps to know where its stand and adjudge its performance. This systematic recording of transactions is known as accounting. Since legal profession is a trade, lawyers are under duty to maintain systematic accounts relating to the profession. The basic purpose of accounting is to present a complete financial picture of the Advocates profession. This can be done with the help of two financial statements like (i) Profit and loss account and (ii) Balance sheet showing the assests and liabilities. It is necessary to maintain proper accounts to calculate the following (i) Annual Income (ii) Income Tax (iii) Professional Tax (iv) Amount due to the client or amount due by the client. 1. To calculate the annual income : To calculate the annual income of the Advocate from the legal profession, it is necessary to maintain proper accounts of his income from the profession. Maintaining this account is useful for Advocates also. By knowing his Annual Income , he can take steps to improve his profession. 2. To Calculate income Tax : Advocates are liable to Pay Income tax for the income derived from the profession. In order to calculate the amount payable as income tax, he has to maintain proper accounts relating to his income and expenditure. To calculate the taxable income he is entitled to deduct certain expenditure like rent, salary, telephone bill and other administrative expenditure. For this purpose also he has to maintain proper accounts. 3. To calculate professional tax: Every six months the advocates are liable to pay professional tax to the Government. The amount of professional tax varies depending on the income. In order to calculate the amount of professional tax he has to maintain the proper accounts. 4. To Ascertain the amount due from the client or due to the client: The account relating to the amount received from the client and the amount received on behalf of the client from others or from the court should be properly maintained. Then only the amount due from the client can be calculated. This will help not only the client but also the Advocate. PLACE OF KEEPING THE ACCOUNTS BOOKS. The accounts books and documents relating to the accounts should be kept and maintained by the advocate, (i) At his office. (ii) Where he is carrying on the profession more than one office, then at his head office. But accounts can also be maintained separately for each branch at the respective branch office. Penalty for not keeping Account Books: A Lawyer who is legally liable to maintain account books, fails to maintain it or fails to retain it for the prescribed period (cash book and ledger-16 years, other books-8 years) is liable to pay penalty ranging from Rs.2000/- to 1,00,000/- (S.271 A ). Bar council Rules relating to accounting Accounting is an art of recording, classifying and summarizing in a significant manner the event which are financial in character and interpreting the result there of . An Advocate is under a duty to maintain proper accounts of money received from his client and the amount received on behalf of client from others or from the court. The rules relating to such accounting is dealt in rules 25 to 32 of the Bar Council Of India Rules 1975. Rule 25: An advocate should keep the accounts of the client’s money entrusted to him. The accounts should show the amounts received from the client, the expenses incurred for him and the debits made on the account of Advocate fees with the respective dates and all other necessary particulars. Rule 26 : Where moneys are received from the client, it should be entered whether the amount have been received for the advocates fees or expenses. Amount received for the expenses shall not be diverted towards Advocates fees without the consent of the client in writing. Rule 27: Where any amount is received on behalf of his client the fact of such receipt must be intimated to the client as early as possible. Rule 28 : After the completion of the proceeding, the advocate shall be at the liberty to take the settled fee due to hi to the unspent money in his hand. Rule 29: Where the fee has been left unsettled, the advocate shall take the fees which he is legally entitled from the moneys of the client remaining in his hands, after the completion of the proceeding. The balance shall be returned to the client. Rule 30: A copy of the client account shall be furnished to him after getting the necessary copying charges from him. Rule 31: An advocate shall not make any agreements whereby client’s funds in his hands are converted into loans to the advocate. Rule 32: An Advocate shall not lend money to his client for the purpose of conducting the case. Rules Relating to Accounting Under Income Tax Act. Under the Income Tax Act, every lawyer is required to maintain the following books of accounts and other documents to enable the Assessing Officer to calculate his total income (i) cash book (ii) Receipt Voucher (iii) payment voucher (iv) journal (v) ledger. The accounting year is 1st April to 31 st March next year. 1. Cash book : It is the book in which the amount received by the Advocates from the clients and others and the amount spent for the clients are written. This book is useful for the Advocate to know the amount in his hand on each day. 2. Receipt Voucher : It is the document prepared for recording the receipt of money by cash or cheque. When an Advocate received money from the client, the Advocate has to issue a receipt to the client. Advocate shall maintain receipt books with serially numbered receipt forms in duplicate. The original receipt should be given to the client and the duplicate shall be retained by the Advocate. 3. Payment Voucher : Payment vouchers are used to record such payments for which receipts are not obtainable from the person to whom such payments are made. For example bus fare, auto fare, court fees, stamps, refreshment expenses etc. In such cases the Advocate signature in the payment voucher and the signature of the person to whom payment is made may be obtained. 4. Journal : Journal is the book of first entry or original entry. In the journal the transactions are recorded in the order of their occurrence. It should contain the following details (i) Date of Transactions (ii) Account to which the transaction relates (iii) Amount to be debited, (iv) Amount to be credited (v) Explanation of the transaction. 5. Ledger : The transactions recorded in the journal are to be posted to the separate heads of account in other book called as Ledger. In the ledger different pages are allotted to the different heads of accounts. When the journal entries are posted to the concerned heads of account in the ledger, the page number of the ledger should be noted in the journal for easy reference. The ledger account of an advocate shall contain the following heads. Clients Account : For each and every client separate pages shall be allotted in this ledger and separate account shall be maintained for them. (i) Fees Account : In this account the fees received from each and every client shall be entered separately. From this account the total amount of fees received from all the clients in a financial year can be ascertained. (ii) Rent Account. (iii) Salary Account. (iv) Library Account. (v) Printing and Stationary Account. (vi) Postage and Telegram Account. (vii) Electricity Charges. (viii) Conveyance Charges. (ix) Repair and Maintenance. (x) Office Miscellaneous Expenses Account. At the beginning of the ledger book the index may be given with the name of the different heads of account and their respective pages for easy reference.

CLUBBING OF INCOME UNDER INCOME TAX ACT 1961 TaxAct,1961-Section60 to 64 Clubbing in the case of Section 60- Transfer of Income without transfer of Assets, Section 61- Revocable transfer of Assets, Section 64(1)(ii)- Salary, Commission, Fees or remuneration paid to spouse from a concern in which an individual has a substantial* interest, Section 64(1)(iv)- Income from assets transferred directly or indirectly to the spouse without adequate consideration, Section 64(1)(vi)- Income from the assets transferred to son’s wife, Section 64(1)(vii),(viii)- Transfer of assets by an individual to a person or AOP for the immediate or deferred benefit of his:(vii) – Spouse (viii) – Son’s wife, Section 64(1A)- Income of a minor child [Child includes step child, adopted child and minor married daughter] And Section 64(2)- Income of HUF from property converted by the individual into HUF property. Clubbing of income means Income of other person included in assessee’s total income, for example: Income of husband which is shown to be the income of his wife is clubbed in the income of Husband and is taxable in the hands of the husband. Under the Income Tax Act a person has to pay taxes on his income. A person cannot transfer his income or an asset that is one of sources of his income to some other person in other words we can say that a person cannot divert his income to any other person and says that it is not his income. If he do so the income shown to be earned by any other person is included in the assessee’s total income and the assessee has to pay tax on it. Clubbing of Income under Income Tax Act, 1961 -Section 60 to 64 Income of Minor Beneficiaries can be Clubbed to Income of Parents Q.1 What is the meaning of clubbing of income? Ans: ​​​​​​​Normally, a person is taxed in respect of income earned by him only. However, in certain special cases income of other person is included (i.e. clubbed) in the taxable income of the taxpayer and in such a case he will be liable to pay tax in respect of his income (if any) as well as income of other person too. The situation in which income of other person is included in the income of the taxpayer is called as clubbing of income. E.g., Income of minor child is clubbed with the income of his/her parent. Section 60 to​ 64​ contains various provisions relating to clubbing of income.​ Q.2 Do any clubbing provisions exist in case of transfer of income without transfer of asset? ​​​​​​​​Ans: As per section 60​​, if a person transfers inco​me from an asset owned by him without transferring the asset from which the income is generated, then the income from such an asset is taxed in the hands of the transferor (i.e., person transferring the income). E.g., Mr. Raj has given a bungalow owned by him on rent. Annual rent of the bungalow is Rs. 84,000. He transferred entire rental income to his friend Mr. Kumar. However, he did not transfer the bungalow. In this situation, rent of Rs. 84,000 will be taxed in the hands of Mr. Raj.​ Q.3 Do any clubbing provisions exist in case of a revocable transfer? Ans: ​​Revocable transfer is generally a transfer in which the transferor directly or indirectly exercises control/right over the asset transferred or over the income from the asset. As per section 61​, if a transfer is held to be a revocable, then income from the asset covered under revocable transfer is taxed in the hands of the transferor. The provisions of section 61 will not apply in case of a transfer by way of trust which is not revocable during the life time of the beneficiary or a transfer which is not revocable during the lifetime of the transferee.​ Q.4 CAN REMUNERATION RECEIVED BY SPOUSE OF AN INDIVIDUAL BE CLUBBED WITH HIS/HER INCOME? Ans: ​​Under certain circumstances as given in section 64(1)(ii), remuneration (i.e., salary) received by the spouse of an individual from a concern in which the individual is having substantial interest is clubbed with the income of the individual. Provisions in this regard are as follows: The individual is having substantial interest in a concern (*). Spouse of the individual is employed in the concern in which the individual is having substantial interest. The spouse of the individual is employed without any technical or professional knowledge or experience (e.,remuneration is not justifiable). (*) An individual shall be deemed to have substantial interest in any concern, if such individual alone or along with his relatives beneficially holds at any time during the previous year 20% or more of the equity shares (in case of a company) or is entitled to 20% of profit (in case of concern other than a company). Relative for this purpose includes husband, wife, brother or sister or lineal ascendantor descendent of that individual [ section 2(41)]. Illustration A Mr. Raja is beneficially holding 21% equity shares of Essem Minerals Pvt. Ltd. Mrs. Raja is employed as Manager (in accounts department) in Essem Minerals Pvt. Ltd. at a monthly salary of Rs. 84,000. Mrs. Raja is not having any knowledge, experience or qualification in the field of accountancy. Will the remuneration (i.e., salary) received by Mrs. Raja be clubbed with the income of Mr. Raja? ** In this situation, Mr. Raja is having substantial interest in Essem Minerals Pvt. Ltd. and remuneration of Mrs. Raja is not justifiable (i.e., she is employed without any technical or professional knowledge or experience) and, hence, salary received by Mrs. Raja from Essem Minerals Pvt. Ltd. will be clubbed with the income of Mr. Raja and will be taxed in the hands of Mr. Raja. Illustration B Mrs. Kumar is beneficially holding 25% equity shares of SM Construction Pvt. Ltd. Mr. Kumar is an architect and he is employed as site observer of one of the construction sites of the SM Construction Pvt. Ltd. at a monthly salary of Rs. 28,400. The remuneration received by Mr. Kumar is justifiable considering his knowledge, experience and qualification. Will the remuneration received by Mr. Kumar be clubbed with the income of Mrs. Kumar because she is having substantial interest in SM Construction Pvt. Ltd.? In this situation, Mrs. Kumar is having substantial interest in SM Construction Pvt. Ltd., but Mr. Kumar is deputed on the basis of his knowledge, experience and qualification and, hence, remuneration paid to him is justifiable. The clubbing provisions of section 64(1)(ii)​​ apply only in a case where spouse is deputed without any technical or professional knowledge or experience. In this case, the remuneration of spouse is justifiable, hence, salary received by Mr. Kumar will not be clubbed with the income of Mrs. Kumar but will be taxed in his hands. Q.5 Can income from assets transferred to spouse without adequate consideration be clubbed with the income of transfer or-spouse? Ans: ​​​As per section 64(1)(iv), if an individual transfers (directly or indirectly) his/her asset (other than house property) to his or her spouse otherwise than for adequate consideration, then income from such asset will be clubbed with the income of the individual (i.e., transferor). Income from transfer of house property without adequate consideration will also attract clubbing provisions, however, in such a case clubbing will be done as per sec​tion 27​ and not under section 64(1)(iv).  The clubbing provisions of section 64(1)(iv) will apply even if the form of asset is changed by the transferee-spouse. There are certain situations in which the  clubbing provisions of section 64(1)(iv) are not applicable (refer next FAQ for these situations). Illustration C Mr. Soham holds 8,400 debentures of Shyamal Minerals Ltd. He gifted these debentures to his wife. Will the income from debentures be clubbed with the income of Mr. Soham? In this situation, the debentures are transferred to spouse. Transfer is via gift (i.e., without any consideration) and, hence, income generated from the transferred asset, i.e., interest on such debentures will be clubbed with the income of Mr. Soham. Illustration D Mr. Kapoor gifted Rs. 8,40,000 to his wife. The said amount is invested by his wife in debenture of a company. Will the income from the debenture purchased by Mrs. Kapoor from gifted money be clubbed with the income of Mr. Kapoor? Rs. 8,40,000 is transferred to spouse. Fund is transferred via gift (i.e., without adequate consideration) and, hence, the provisions of section 64(1)(iv) will be attracted. The provisions of clubbing will apply even if the form of asset is changed by the transferee-spouse. In this case asset transferred is money and, subsequently, the form of asset is changed to debentures, hence, income from debentures acquired from money gifted by her husband will be clubbed with the income of her husband. Thus, interest on debenture received by Mrs. Kapoor will be clubbed with the income of Mr. Kapoor. Q.6 Are there any situations in which the clubbing provisions do not apply in case of income from assets transferred to spouse? ​​Ans: The clubbing provisions of section 64(1)(iv)​ are not applicable in the following situations: If the transfer of assets is for adequate consideration; If the transfer of assets is in connection with an agreement to live apart; If the asset is transferred before marriage, no income will be clubbed even after marriage, since the relation of husband and wife should exist both at the time of transfer of asset and at the time of accrual of income; If on the date of accrual of income, the transferee is not the spouse of the transferor (i.e. the relation of husband and wife does not exist).​ Q.7 Can income from assets transferred to the son’s wife without adequate consideration be clubbed with the income of the transferor, i.e., father-in-law/mother-in-law? Ans: ​​As per section 64(1)(vi)​​, if an individual transfer (directly or indirectly) his/her asset to his/ her son’s wife otherwise than for adequate consideration, then income from such asset will be clubbed with the income of the individual (i.e., transferor being father-in-law/mother-in-law). The provisions of clubbing will apply even if the form of asset is changed by the transferee-daughter-in-law. If the asset is transferred before marriage of son, no income will be clubbed even after marriage, since the relation of father-in-law/mother-in-law and daughter-in-law should exist both at the time of transfer of asset and at the time of accrual of income. If on the date of accrual of income, the relation of father-in-law/mother-in-law and daughter-in-law does not exist, then the provisions of clubbing will not apply. ​ Q.8 Can income from assets transferred to any person for the benefit of spouse or for the benefit of son’s wife without adequate consideration be clubbed with the income of transferor? ​​​Ans: As per section 64(1)(vii), if an individual transfers (directly or indirectly) his/her asset otherwise than for adequate consideration to a person or an association of persons for the immediate or deferred benefit of his/her spouse, then income arising from the asset so transferred will be clubbed with the income of transferor. As per section 64(1)(viii)​, if any individual transfers (directly or indirectly) his/her asset otherwise than for adequate consideration to a person or an association of persons for the immediate or deferred benefit of his/her son’s wife, then income arising from the asset so transferred will be clubbed with the income of transferor.​ Q.9 Is minor child’s income clubbed with the income of parent? |How can parent claim TDS deducted on his minor’s child income?​ Ans: ​​​As per section 64(1A) , income of minor child is clubbed with the income of his/her parent (*). Income of minor child earned on account of manual work or any activity involving application of his/her skill, knowledge, talent, experience, etc. will not be clubbed with the income of his/her parent. However, accretion from such income will be clubbed with the income of parent of such minor. Income of minor will be clubbed with the income of that parent whose income (excluding minor’s income) is higher. If the marriage of parents does not sustain, then minor’s income will be clubbed with the income of parent who maintains the minor. In case the income of individual includes income of his/her minor child, such individual can claim an exemption under section 10(32)) of Rs. 1,500 or income of minor so clubbed, whichever is less. (*) Provisions of section 64(1A) will not apply to any income of a minor child suffering from disability specified under section 80U. In other words income of a minor suffering from disability specified under section 80U will not be clubbed with the income of his/her parent. Illustration F Mr. Raja has two minor children, viz., Master A and Master B. Master A is a child artist and Master B is suffering from diseases specified under section 80U. Income of A and B are as follows: Income of A from stage shows: Rs. 1,00,000 Income of A from bank interest: Rs. 6,000 Income of B from bank interest: Rs. 1,20,000. Will the income of minor children be clubbed with the income of their parent (Mrs. Raja is not having any income)? As per section 64(1A) , income of minor children is clubbed with the income of that parent whose income (excluding minor’s income) is higher. In this case, Mrs. Raja is not having any income and, hence, if any income is to be clubbed then it will be clubbed with the income of Mr. Raja. Income of minor child earned on account of manual work or income from the skill, knowledge, talent, experience, etc., of minor child will not be clubbed with the income of his/her parent. Thus, income of A from stage show will not be clubbed with the income of Mr. Raja but income of A from bank interest of Rs. 6,000 will be clubbed with the income of Mr. Raja. Income of a minor suffering from disability specified under section 80U​ will not be clubbed with the income of his/her parent. Hence, any income of B will not be clubbed with the income of Mr. Raja. The taxpayer can claim an exemption under section 10(32)). Thus, in respect of interest income of Rs. 6,000 clubbed in the income of Mr. Raja, he will be entitled to claim exemption of Rs. 1,500 under section 10(32)), hence, net income to be clubbed will be Rs. 4,500 (i.e., Rs. 6,000 – Rs. 1,500). ​ Deductee files a declaration with the deductor and the deductor reports the tax deduction in the name of the other person in the information relating to deduction of tax referred to in sub-rule (1) of rule 37BA​.​ Q.10 Will any clubbing provision apply in case of transfer of asset to Hindu Undivided Family (HUF) by its member? ​​Ans: As per section 64(2)​, when an individual, being a member of HUF, transfers his property to the HUF otherwise than for adequate consideration or converts his property into the property belonging to the HUF (it is done by impressing such property with the character of joint family property or throwing such property into the common stock of the family), then clubbing provisions will apply as follows: Before partition of the HUF, entire income from such property will be clubbed with the income of transferor. After partition of the HUF, such property is distributed amongst the members of the family. In such a case income derived from such property by the spouse of the transferor will be clubbed with the income of the individual and will be charged to tax in his hands.​

Meaning of Assessée ( Section 2 ( 7 ) In common parlance, every tax-payer is an assessee. The word ' assessee ' has been defined in sec . 2 ( 7 ) of the act according to which assessee means a person by whom any tax or any other sum of money is payable under the Act, and includes : ( a ) Every person in respect of whom , any proceeding under the Act has been taken for the assessment of his income or of the income of any . other person in respect of which he is assessable or of the loss sustained by him or by such other person or of the amount of refund due to him or to such other person ; ( b ) Every person who deemed to be an assessee under any provision of the act ; ( c ) Every person who is deemed to be an assessee in default under any provision of the Act Accordingly , assessee is a person by whom tax or any other sum of money is payable under the act . The expression ' other sum of money ' includes , fine , interest , penalty . Further if any proceeding under the act has been taken against any person , he is also an assessee . It is important to note that the proceeding must be initiated under the provision of the act . If any enquiry letter is sent by the department to a person without reference to a specific section of the act , it is no proceeding under the act ; and the person cannot be said to be an assessee for income tax purposes . It is not necessary that a person must pay tax on his income alone . Sometimes he is also liable to pay tax on other income . In such a case , he is known as deemed assessee , e.g. , ( i ) after the death of a person , his legal representative will be treated as an assessee for that income of deceased on which tax has not been paid by the deceased before his death , ( ii ) a person representing non - resident , minor or lunatic is treated as an assessee for the income of the aforesaid non - resident , minor or a lunatic . Similarly , a person is deemed to be an assessee in default if he does not comply with his statutory duties , e.g. , if a person , while making any payment to another person , is liable to deduct not deposit in the Government Treasury , he will be treated as an assessee in default for that income tax .

AIBE (17) 2022 (AIBE) tender notification www.lawtool.net AIBE (17) 2022 to be held in PBT and CBT modes. A new testing agency to hold AIBE examinations from now on, BCI will monitor and issue Certificate of Practice. The Bar Council of India has released All India Bar Examination (AIBE) tender notification, and invites testing agencies to conduct the 17th edition of bar examination. In the notification, BCI has mentioned that AIBE VII (17) onwards, the exam needs to be conducted in an Online i.e. Computer-Based Test mode, as well as Offline i.e. Pen-paper test mode. Moreover, BCI indicated multiple shifts and exam days from the current session onwards. The exam authority has, however, not shared any information regarding the new/ changed exam pattern for AIBE XVII (17) 2022, syllabus, and exam dates, but it is expected to be out once the test agency is finalised. (AIBE) tender notification DOWNLOAD The Bar Council of India, through its Trust-Bar Council of India, Pearl First, is inviting Tenders to empanel/engage reputed and experienced Companies/Firms/Agency(ies) with experience in holding multifarious Pan India Exams for the holding of the All India Bar Examination conducted by the Bar Council of India in Centers all across India. Scope of Work and Aims & Objectives of the Tender: The All India Bar Exam shall be held by way of Pen & Paper mode as well as Computer Based Test (CBT) online mode and shall be conducted on Pan India Level in almost all States in India, in various Cities spread across the country. As per receipt of applications, which could be spread across 50 cities and 150 centers or more. The average number of candidates the exam can range from 500 to 1000 candidates per center. The total candidates expected to appear for the exam is approximately 90,000 to 1 lakh in a single day and single shift. The Centers must be of the "A" tier. For the purpose of conducting the exam, institutions with boundary walls and main gates, as well as necessary amenities like water, sanitation, toilets, CCTV, security, and online centres, should have computers and internet connectivity. Preparing and printing the question papers, as per directions of the Committee Monitoring the exam, translating them from English into vernacular languages including 1) Assamese, (2) Bengali, (3) Gujarati, (4) Hindi, (5) Kannada, (6) Kashmiri (F) Konkani, (8) Malayalam, (9) Manipuri, (10) Marathi, (11) Nepali (12 Oriya, (13) Punjabi, (14) Sanskrit, (15) Sindhi, (16) Tamil, (17) Telugu, 18) Urdu (19) Bodo, (20) Santhali, (21) Maithili and (22) Dogri].” In a Supreme Court hearing held on April 21, 2022 with respect to Bar Council Of India vs Twinkle Rahul Mangaonkar & Ors, “It is stated that the last AIBE XVI exam was held in 2021 when the BCI directed that only bare acts without comments must be used by the candidates. What we expected was that the suggestions noted in our earlier order given by the learned Amicus Curiae and debated before us required urgent attention so that they can be incorporated in the next exam.” Following this, BCI indicated a change in testing parameters of AIBE. The next hearing for the case is on August 2, where BCI has to submit a report on actions taken after considering the suggestions made in the last hearing. According to the notification, from AIBE VII (17) onwards, the exam must be conducted both online (computer-based test mode) and offline (pen-paper test mode). Furthermore, beginning with the current session, BCI indicated multiple shifts and exam days. The exam authority has not shared any information about the new/changed AIBE XVII (17) 2022 exam pattern, syllabus, or exam dates, but it is expected to be released once the test agency is finalised. Read the following excerpts from the BCI notification issued on July 23: “The Bar Council of India, through its Trust-Bar Council of India, Pearl First, is inviting Tenders to empanel/engage reputed and experienced Companies/Firms/Agency(ies) with experience in holding multifarious Pan India Exams for the holding of the Bar Council of India’s All India Bar Examination in Centers across India.”

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Political Ideas of Karl Marx www.lawtool.net Karl Marx (German: 5 May 1818 14 March 1883) was German philosopher, economist, historian, politicaltheorist, sociologist, journalist and revolutionary socialist. Born in Trier to a middle-class family, Marx studied law and Hegelian philosophy Due to his political publications, Marx became stateless and lived in exile in London, where he continued to develop his thought in collaboration with German thinker Friedrich Engels and publish his writings. His best-known titles are the 1848 pamphlet, The Communist Manifesta and the three-volume Das Kapital. His political and philosophical thought had enormous influence on subsequent intellectual, economic and political history and his name has been used as an adjective, a noun and a school of social theory. Marx's theories about society, economics and politics-collectively understood as Marxism-hold that human societies develop through class struggle. In capitalism, this manifests itself in the conflict between the ruling classes (known as the bourgeoisie) that control the means of production and the working classes (known as the proletariat) that enable these means by selling their labour power in return for wages. Employing a critical approach known as historical materialism, Marx predicted that, like previous socio-economic systems, capitalism produced internal tensions which would lead to its self-destruction and replacement by a new system: socialism. For Marx, class antagonisms under capitalism, owing in part to its instability and crisis-prone nature, would eventuate the working class' development of class consciousness, leading to their conquest of political power and eventually the establishment of a classless, communist society constituted by a free association of producers. Marx actively pressed for its implementation, arguing that the working class should carry out capitalism socio- organised revolutionary action to topple and bring abouteconomic emancipation. Marx has been described as one of the most influential figures in human history, and his work has been both lauded and criticised. His work in economics laid the basis for much of the current understanding of labour and its relation to capital, and subsequent economic thought. Many intellectuals, labour unions, artists and political parties worldwide have been influenced by Marx's work, with many modifying or adapting his ideas. Marx is typically cited as one of the principal architects of modern social science. Karl Marx was an intellectual who developed influential political dogmas. He was the first philosopher to bring together the various elements of socialist thought into both a coherent world view and an emotional principle of struggle. Along with Friedrich Engels (1820-1895), with whom he shared an unmatched partnership, Marx dissected 19 the century capitalism as scientific socialism of communism. Marxism is not only a critical evaluator of capitalism but also a feasible or credible alternative to it. Marxism is an orientation, programme of action and a working class movement. Karl Marx is considered as originator of Modern Communism. The theory of communism be indebted its birth to Karl Marx and Friedrich Engel. ACcording to the theory of communism, the only practical thing was to obtain mastery over the governing laws of society. Besides this, Karl Marx and Engel wanted to know the causes of economic changes in human society. They also wanted to discover what further changes are required. They established that the changes in human society were not the least accidental like changes in external nature. They worked out a scientific theory of society based on the actual experience of men. Karl Marx applied this theory to the society in which he lived mainly Capitalist Britain. He had an opinion that it was quite impossible to separate his economic theories from historical and social theories. Marx criticized the existing capitalist institutions. He did not believe in the essential goodness of man. He considered that a man is more as an economic than as a political animal. Marx's principles were not new but he greatly enlarged and systematized older ideas, putting them into new and effective combinations. He attempted to demonstrate that a socialist program must be based upon a systematic interpretation of social evaluations and a critical analysis of the existing system of production and exchange. His design was to show how a socialist community is to be built upon capitalist foundations. Marx defined his socialism as scientific. Marx inherited and combined three legacies in his theoretical groundwork: German philosophy French political thought English economics From the German intellectual tradition, he borrowed the Hegelian method of dialectics and applied it to the material world. From the French revolutionary tradition, he recognized the idea that change motivated by a messianic idea was not only desirable, but also practicable. He applied his method with a view to bringing about huge change within the industrialized capitalist economy of which England was the classical model in the 19th century. He used the English classical economists to comprehend the dynamics of capitalism and the Industrial Revolution. Marx has written various issues of Philosophy, Economics, Politics and society. The books, articles, pamphlets of Marx were written during three decades from the early forties to the early seventies. The important works of Marx include Critique of Political Economy, Communist Manifesto, Das Capital. The basic ideologies of Marxism can be mentioned follows: Dialectical Materialism Historical Materialism Theory of Alienation Theory of surplus value Class struggle Dictatorship of the proletariat Vision of a communist society Dialectical materialism: Karl Marx is obligated to both Hegel and Hobbes for his theory of Dialectical materialism, Marx took dialectical method from Hegel but reformed it at basic level. While Hegel had applied the dialectics to explain the material conditions of life, Marx applied the dialectics to elucidate the material conditions of life. In the process of doing so, he criticized the Hegelian philosophy of dialectical idealism on one hand and the theory of mechanistic materialism on the other. Marx wrote "May dialectic method" which is not only different from the Hegelian but is its direct opposite. In the dialectical materialism of Marx, development within environment help or hinder but neither originating the evolutionary process nor capable of preventing it from reaching its unavoidable goal. Matter is active and not passive, and moves by an inner necessity of its nature. We may put it In another way, Dialectical Materialism of Marx is more interested in motion than matter, in the vital energy within matter inevitably driving it towards perfect human society, Engels signified that the dialectical method grasps things and their images ideas essentially in their sequence, their movement, their birth and death. According to Marx, every state of history which falls short of perfection carries within itself the seeds of its own annihilation. Each stage reached in the march to the classless society. Marxian Dialectical Materialism developed by Engels has three dimensions. The law of transformation of quantity into quality. It means that qualitative changes lead to qualitative revolutionary situation. The law of unity of opposites. The law of negation. Historical materialism: Historical materialism is the use of the principles of dialectical materialism to the ronomic production and exchange. In his Socialism: Utopian and Scientific, Engels has defined terical materialism as a theory which maintains that the ultimate cause which determines he whole course of human history is the economic development of society. The whole course i human history in explicated in terms of changes occurring in the mode of production and aychange. Beginning from primitive communism, the mode of production has passed through three stages. Slavery, feudalism and capitalism and the consequent division of society into three distinct classes (Slave- master, self-baron and proletariat-capitalist) and the struggle of these classes against one another. The most thoughtful statement of Marx's theory of historic materialism is contained in his preamble to a contribution to the Critique of Political Economy. In this work, Marx marked that: "The economic structure of society, constituted by its relations of production is the real foundation of society. It is the basis on which rises a legal and political super structure and to which correspond definite forms of social consciousness. Along with it, the society's relations of production themselves corresponds to, a definite state of development of its material productive forces. Thus the mode of production of material life determines the social, political and intellectual life process in general. " Marx expounded that the general relations as well as form of state are to be grasped from the material conditions of life. As the society's productive forces develop, they clash with the existing relations of production. This incongruity between forces of production and relations of production divides the society into different classes. As people become conscious of this conflict they fight it out. The conflict is resolved in favour of the productive forces and higher relations of production. Analogous to his dialectical materialism, Marx created his materialistic conception of history out of the Hegelian system itself which had sought to bridge the gap between the rational and actual concept. Marx borrowed such concepts as civil society and property from the Hegelian system and set them in a revolutionary relationship to the concept of the state. Hegel confronts civil society as a sphere of materialism and counterposes it to the state as sphere of idealism. On the contrary, Marx maintains that relations as well as forms of state are to be grabbed neither from themselves, nor from the general development of human mind but rather they have their roots in the material conditions of life. As a consequence, Hegel stated that the real world is only the external phenomenal form of the idea, while for Marx, the ideal is nothing else than the material world reflected by human mind and interpreted into forms e thought. In other words, while in the Hegelian scheme, human consciousness determines social existence in the Marxian scheme. It is the social existence that determines their consciousnes Theory of surplus value: The theory of surplus value is conferred by Marx thoroughly in his famous work 'Das Capital' which was considered as the Gospel or Bible of socialism. The dogma of surplus value i the most relevant theoretical contribution of Karl Marx. The theory of surplus value i imbedded in the labour theory of value holds that labour spent by the labourer in the production of the commodity is the sole criterion for determining its value. Marx acknowledges that human labour cannot create value by itself alone. It uses instruments of production which are owned by the capitalists. The capitalist buys the labour power of the labourer and applies it to the raw material to roduce commodities which have an exchange value of the commodity and the wages paid to he worker by the capitalist in producing that commodity is surplus value. Marx explicates the whole process of exploitation with his theory of surplus value. It is a distinct feature of capitalist hode of production. Surplus value ensues because the commodity produced by the worker is old by the capitalist for more than what the worker receives as wages. In his Das Capital, Marx laborated it in a simple technical manner. He contended that the worker produces a ommodity which belongs to the capitalist and whose value is realized by the capitalist in the orm of price. This capital has two parts-constant capital and variable capital. Constant capital elates to means of production like raw material, machinery toolset used for commodity production. The variable capital denotes to the wages paid to the worker. Surplus value is the differences between the value produce by the worker and what he actually gets in exchange for this value of his labour. In other words, surplus value is unpaid labours of the labour. Marx's theory of surplus value is simply an examination capitalism. According to Marx, capitalism constantly produces the germs of its own destruction. The instruments which the owners use to increase their profits and rents are the instruments, fall inevitably into the hands of workers to be used by them to thrash the whole capitalist system. Professor Francis. w.Coker has precised this process as follows: First place, the tendency under capitalist production is towards large production and monopoly. Secondly the tendency towards local concentration, large-scale production necessitates the bringing together of thousands of workers into small areas and by these contacts they become more fully conscious of their common hardship and needs. In the third place, the tendency of capitalist production is towards the accomplishment of ever wider fields for markets. This requires huge development of the means of communication among different . Class struggle: Class struggle is elucidated as the tension or antagonism which exists in society due to neting socioeconomic interests and desires between people of different classes. It is the in work of Marxian political philosophy. Marx wrote in The Communist Manifesto, "The metory of all hitherto existing society is the history of class struggles." Class struggle pressed ociety from one stage to the next, in a dialectical process. In each stage, an ownership class controls the means of production while a lower class provides labour for production. The two classes come into conflict and that conflict leads to social change. It is documented in theoretical studies that Marx observed the structure of society in relation to its major classes, and the struggle between them as the device of change in this structure. His has no equilibrium or consensus theory. Conflict was not deviational within society's structure, nor were classes' functional elements maintaining the system. The structure itself was a derivative of and ingredient in the struggle of classes. His has a conflict view of modem (nineteenth century) society Class conflict may emerge in various forms that include direct violence, such as wars fought for resources and cheap labour, indirect violence, such as deaths from poverty, starvation, illness or unsafe working conditions, coercion, such as the threat of losing a job or the pulling of an important investment, and ideologically, such as with books and articles promoting capitalism. Furthermore, political forms of class conflict exist; legally or illegally lobbying or bribing government leaders for passage of partisan desirable legislation including labour laws, tax codes, consumer laws, acts of congress or other sanction, injunction or tariff. The conflict can be direct, as with a lockout intended in destroying a labour union, or indirect, a* with an informal slowdown in production protesting low wages by workers or unfair labour practices by capital. in general, there are six elements in Marx's view of class conflict. Classes are authority relationships based on property ownership. A class defines groupings of individuals with shared life situations, thus interests. Classes are naturally antagonistic by virtue of their interests. Imminent within modern society is the growth of two antagonistic classes and the struggle, which eventually absorbs all social relations. Political organization and Power is an instrumentality of class struggle, and reignine ideas are its reflection, Structural change is a consequence of the class struggle. The exclusive criterion on the basis of which the class of a person is determined is thi ownership (or control) of means of production constitute the bourgeoisie (exploiters) and those who own labour power constitute the proletariat (exploited). It is apparent that Max explained classes on the basis of twin criteria of a person's place with mode of production and his consequent position in terms of relations of production. Marx stated that class conflict is the real dynamic force of hunan history. In Communist Manifesto (1848), Marx and Engels wrote that "The history of all hitherto existing society is the history of class struggles". In the capitalist societies, class differentiation is most clear, class consciousness is more developed and class conflict is more acute. Therefore, capitalism is the concluding point in the historical feature of bourgeois period. Society as a whole is more and more splitting up into two great hostile camps, into two great classes directly falling each other bourgeoisie and proletariat. It can be established that According Marx, Class is rooted in social relations of production, and cannot be mentioned in the first place to relations of distribution and consumption or their ideological reflections. In considering the class consciousness of the proletariat, Marxists are not concerned with the ideas of individual workers about their position in society so much as with the following series of categories: relations of production (sale of labour-power, exploitation); conflict of workers and employers on this basis (economic struggles, trade unions, elementary political battles for economic ends); conflict at the level of class (economic struggles which merge into the conflict between classes, which is organised through the political parties and the struggle for state power); the theoretical and practical struggle to build revolutionary parties of the working class, in conflict with non-revolutionary and counter-revolutionary tendencies in the class and their reflection inside the revolutionary party. Marx made a distinction between the objective fact of existence of a class and its subjective awareness about its being a class, class consciousness. Division of labour is the main source of historical development of classes and class antagonisms. Through a detailed historical analysis, Marx indicated that no major resentment disappears unless there emerges a new antagonism. General bitterness between rich and poor is there but in capitalism, it has been severely polarised into antagonism between the capitalist and the proletariat. Thus, in capitalism, the emergence of proletariat has a special consequence. It is not an ancient phenomenon because uffering, its exploitation and determination is a pattern for the human conduct. The gưoletariat can abolish all classes and all class antagonisms by eliminating itself as a separate dasses. In the class struggle, the majority proletariat is successful. Marx and Engels wrote that "The workers of the world unite. The workers have nothing to lose but their chains. They have a world to win". When evaluating class struggle concept, Marx envisaged the emergence of a classless society, free from exploitation and suppression. Such class-less society will also be a state less society because with the vanishing of classes, rationale for the existence of state will disappear. Dictatorships of the proletariat: The notion of the 'dictatorship of the protetariat' is widely slandered. In Marxist socio- political theory, the dictatorship of the proletariat denotes to a state in which the proletariat, or the working class, has control of political power. The phrase was devised by Joseph Weydemeyer and then adopted by the originators of ism, Karl larx and Friedrich Engels, in the 19th century. In Marxist theory, the dictatorship of the proletariat is the intermediate system between capitalism and communism, when the government is in the process of changing the ownership of the means of production from private to collective ownership. The notion of the dictatorship of the proietariat was major explanation of Marx's theory of the communist society and the role of the proletarian state. Marx did not write clearly and systematically about the dictatorship of the proletariat and about the exact nature and form of post-revolutionary communist society. Marxist theory represented that the existence of any government implies the dictatorship of one social class over another. The dictatorship of the bourgeoisie is thus used as an antonym of the dictatorship of the proletariat. The dictatorship of the proletariat is a transitional phase on the track form capitalism to socialism and communism. In the critique of the Gotha programme, he further illuminated that between capitalism and communist society lies a period of revolutionary transformation from capitalism to socialism. In political domain, this change will take the form of dictatorship of the proletariats. It is the first step in the uprising of the working class which will raise the proletariat to the position of a ruling class. According to Marx, during the dictatorship of the proletariat, there will be a regime in which the proletariat will control the state power. Such a transitional phase of dictatorship of the proletariat is required because the demolition of whole capitalist social and political order cannot be fully accomplished without capturing the state power and without using it as a tool to create condition for the helping a communist social order. Marx and Engels were convinced that existing states whether as instrument of class structure that the state became truly democratic and majoritarian. Whatever might be the form propagate integrally strong and remain minority states representing in the interests of the small powerful possessing class. It was only when the proletarian majority detained the state domination and oppression, or rule by bureaucratic parasites on the whole of society, would the state assumed, it was controlling machinery which the proletariat had to contend while making its revolution. In the later phase of his life, Marx thought that there is the imperative need to deri the state and to establish the dictatorship of the proletariat. In the preliminary states, bear in mind the example of the French Revolution of 1789, he predicted a seizure of the existie state machine by the revolutionary proletariat. He believed that political centralization Wok assist the revolutionary process. In a book review written around 1848-1849, Marx witnesced that the destruction of the state had one implication for the communists, such as the cessation of an organised power of one class for the suppression of another class. In the year 1850, the term dictatorship of the proletariat swapped rule of the proletariat. Marx and Engels emphasized the notion of extraordinary power during an emergency for a limited period of time. It was "a social description, a statement of the class character of the political power. It did not designate a statement about the forms of government authority". It is in fact the nature of political power which guarantees its class character. According to Marx and Engels, the dictatorship of the proletariat was by the entire class, for the revolution would be made by the masses themselves. In a series of articles entitled the class struggles in France, Marx debated that the announcement of the permanence of the revolution, the class dictatorship of the proletariat is the necessary transit point to the abolition of class distinctions generally to the abolition of all social relations that correspond to these relations of production, to the revolutionizing of all the ideas that result from these social relations." There is contradiction among philosophers regarding the nature and character of the of the proletariat. Marx wrote that the first step in the working class revolution b dictators the raising of the proletariat to the position of the ruling class. The victory of democracy tie proletarian movement is the mindful movement of the immense majority in the interest o majority. The communists said that this dictatorship means the despotic rule of the commun minority within the proletariat but the socialists hold that this means a socialist governmentor a proletarian majority. The dictatorship of the proletariat would be established by Vicio methods but would not be maintained violence and suppression. Vision of a communist society: Marx described communism as a form of society which the proletariat will bring into existence through its revolutionary struggle. In Communist Philosophy, Marx and Engles debated that the communists have no interests separate and apart from the interests of the proletariat as a whole. In his Economic and Philosophical Texts, Marx explained communism as the positive abolition of private property. It also entailed the abolition of classes and abolition of division of labour. In economic terms, the communist society will be a society of associated producers'. In political terms, communism will be the first state in the history of mankind to political power for universal interests instead of partisan interests. Therefore, it will be different from the state in capitalism which is no more than the managing committee of the bourgeoisie. According to Marx, the state in capitalism is serving the long-term interests of the bourgeoisie as a whole. Marx created his vision of communism out of the human and technological potentials alkeady visible in his time, given the priorities that would be accepted by a new socialist society. Man believed that the programs presented by a triumphant working class to deal with the roblems left by the old society and the revolution would uncheck a social dynamic whose seneral results could be recorded previously. Projecting the communist future from existing patterns and trends is an integral part of Marx's analysis of capitalism, and analysis which links social and economic problems with the objective interests that incline each class to deal with them in distinctive ways; what unfolds are the real possibilities in-built in a socialist transformation of the capitalist mode of production. In this reference, Marx declares, "we do not anticipate the world dogmatically, but rather wish to find the new world through the criticism of the old." Marx spoke of two stages of communist society. In the first stage, communism will bring about the socialization of means of production. It means that the means of production will not be in the hands of any one class but in the hands of society as a whole. At this stage, labour will continue to exist and the organizing principle of the economy will be "from each according to his capacity to each according to his work". It means that everyone will work according to one's tapability and get according to the amount of work done. At the second and final stage, the communist society will guarantee the end of man's power by objective forces. According to Marx, communism is not only the abolition of private property but also the eradication of state and abolition of classes. It will be a classless and stateless society in which government of men will be replaced by administration of things. Marx visualized communism as the final solution of the conflict between existence and essence, freedom and necessity, individual and the species. Marx asserted that communism is the solution to the problem of exploitation and ppression. Since communism will ensure the disappearance of social division of labour, it will Mecome possible for man to do one thing today another tomorrow. Furthermore, it will be a state of many people where everyone will work according to ability and get according to need The creation of new needs will also ensure the creation of means for their satisfaction According to William Ebenstein, Marx had not devised clear theory as to how the politi reformation from capitalist to proletarian rule could come about. Though in the Communin Manifesto, he envisaged in the need for revolution. He was less assertive later, speaking in 18 at a public meeting in Amsterdam following the Congress of International, Marx professed th the means of attaining power for the working class are not everywhere the same. He wrote tha "We know that we must take into consideration the institutions, the habits and customs of different regions, and we do not deny that there are countries like America, England and where the workers can attain their objectives by peaceful means. But such is not the case in all other countries". Criticism of political thoughts of Karl Marx: Karl Marx is unquestionably an influential philosophers of modern times. His ideas and dogmas have acquired the status of a powerful philosophy and a programme of action. His ideas on Dialectical Materialism, Historical Materialism, Surplus Value, Class Struggle, and Dictatorship of the Proletariat, Alienation, and communism have been widely deliberated, pondered, altered and sometimes even precluded and criticized by his followers and opponents. Marxism has been exposed to severe disapprovals from various angles. Along with Plato and Hegel, Marx was viewed as an opponent of the open society. Marxism appealed to have studied the laws of history on the basis of which it supported total sweeping and radical changes. Not only was it impossible to have first-hand knowledge based on some set of laws that governed society and human individuals, but Karl Popper also prohibited Marx's social engineering as hazardous for it treated individuals as submissive to the interests of the whole. Popper disallowed the historicism, holism and utopian social engineering of Marxism. On the contrary, he supported piecemeal social engineering, where change would be gradual and modest, allowing rectification of lapses and errors for it was not possible to conceive of everything. Popper demanded that Marx's scientific socialism was wrong not only about society but also about science. He appealed that the capitalism described by Marx never existed. He specified that "Marx misinformed intelligent people by saying that the historic method is the scientific way of approaching social problems" Additionally, Marx made the economy all important, overlooking factors like nationality, friendship, religion, and sex. Society was far more complex than what Marx defined. As Popper has declared "Marx brought into the social science and historical science the very important idea that economic conditions are of great importance in the life of society There was nothing like serious economic history before Marx", Marx did not foresee the rise of Fascim totalitarianism and the welfare state. His investigation of capitalism was applicable to early 19th-century capitalism, though his criticisms of capitalism as being extravagant unequal and exploitative were true. However, his alternative to genuine democracy and communism seemed more official to realize in practice. They did not accommodate a world which was becoming increasingly differentiated, stratified and functionally specialized. Popper's evaluation of Marxism on the basis of falsification was equally true and difficult to disprove, for Marxism constantly adjusted theory in the light of reality. Marx's vision of a new social order in which there will be neither alienation nor exploitation no classes, no class antagonism, no state is highly interesting. Prof. Sabine spoke that Marxism a 'Utopia but a generous and humane one'. Harrington represented the contemporary radical view of Marx as being an excellent critic of capitalism but unable to provide a thorough alternative to it. A democratic system was totally alien to his temperament in spite of his appeal for democratization of social forces. Marx dismissed liberty as a purely bourgeoisie ideal and was openly contemptuous of democracy as a bourgeoisie invention designed to mislead the people. As a forecaster of revolution, Marx botched to analyse human nature properly. However, it cannot be repudiated that the true and the false together in him constitute one of the most immensely compelling forces that modern history has seen. The collapse of communism showed the serious inadequacies of Marxism both in theory and practice. It remained a critique rather than providing a serious alternative to liberal democracy. In spite of Marx's utopia being truly generous, it exhibited a potential for being tyrannical despotic and arbitrary. Centralization of power and absence of checks and balances on absolute power were themselves unfriendly to human freedom and liberation. In Marx's political dogmas, capitalism has been the topic of disapproval from many viewpoints during its history. Disparagements range from people who disagree with the principles of capitalism in its totality, to those who disagree with particular consequences of capitalism. According to Marx, capitalism as a progressive historical stage that would eventually stagnate due to internal contradictions and be followed by socialism. Marxists define capital as "a social, economic relation" between people (rather than between people and things). In this sense they seek to abolish capital. They believe that private ownership of the means of production enriches capitalists (owners of capital) at the expense of workers. In brief, they argue that the owners of the means of production exploit the workforce. In Karl Marx's view. the dynamic of capital would eventually diminish the working class and thereby create the Social conditions for a revolution. Private ownership over the means of production and distribution is seen as creating a dependence of non-owning classes on the ruling class, and uitimately as a source of constraint of human liberty. Karl Marx saw capitalism as a progressive historical stage that would eventually stagnat due to internal contradictions and be followed by socialism. Marxists define capital as "a soci economic relation" between people (rather than between people and things). In this sense the seek to abolish capital. They believe that private ownership of the means of production enriches capitalists (owners of capital) at the expense of workers. In brief, they argue that the owners of the means of production exploit the workforce. To summarize, Karl Marx has gained mastery over multiple disciplines. He was popular as a philosopher, economist, sociologist, journalist, and revolutionary socialist. Marxism, the philosophical and political school or tradition his work is a diversity of radical or revolutionary Socialism considered as a reaction against the widespread Capitalism and Liberalism of 19th Century Europe, with working class self-emancipation as major goal. Marx is recognized for his analysis of history (particularly his concept of historical materialism) and the search for a systemic understanding of socioeconomic transformation. Marx's theories about society. economics and politics together assumed as Marxism which hold that human societies develop through class struggle, a conflict between ruling classes that control the means of production and working classes that work on these means by selling their labour for wages. In historical Materialism, Marx attempted to make history scientific, and it motivates much of the rest of his work. It is based on the principle of Dialectical Materialism (a synthesis of Hegel's theory of Dialectics and the idea that social and other phenomena are essential material in nature, rather than ideal or spiritual, hence the link with Materialism) as it relates to history and societies. It holds that class struggle (the developing conflict between ciasses with opposing interests) is way to bring about changes in a society's mode of production, and that it structures each historical period and drives historical change. Through his theories of alienation, value, commodity fetishism, and surplus value, Marx debated that capitalism facilitated social relations and philosophy through commodification, inequality, and the exploitation of labour. Adopting a critical approach known as historical materialism, Marx propounded the theory of base and superstructure, asserting that the cultural and political conditions of society, as well as its philosophies of human nature, are largely determined by obscured economic foundations.

AGRICULTURAL INCOME Section 2 ( 1 ) Agricultural Income Means : ( a ) any rent or revenue derived from land which is situated in India and is used for agricultural purposes . ( b ) Any income derived from such land by : ( i ) agriculture , or ( ii ) the performance by a cultivator or receiver of rent - in - kind of any profess ordinarily employed to render the produce fit for the market , or ( iii ) the sale by a cultivator or receiver of rent - in - kind of the produce raised or received by him , in respect of which only the aforesaid process has been performed ; ( c ) Any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land or occupied by the cultivator or receiver of rent-in-kind of any land , provided that : ( i ) the building is on or in the immediate vicinity of the land and is a building which the cultivator of the receiver of rent or rent-in-kind requires as a dwelling - house , or as a store - house , or other out building in connection with the land , and ( ii ) the land is either assessed to land revenue in India or is subject to a local rate assessed and collected by officers of the Government and where the land is not so assessed to land revenue or subject to a local rate , it is not situated in urban area . Thus the three most important conditions which must be fulfilled before a particular income may be treated as agricultural income are : 1 ) Land must be situated in India : The agricultural land must be situated in India . If the land is not situated in India and any income . is derived from such land by agriculture , the income is not an agricultural income for tax purpose . 2 ) Income must be derived from land : The land must be the immediate and effective source of income and not the secondary source . If the land is secondary source of income , such income is not agricultural income . 3 ) Land must be used for agricultural purpose : The term agricultural purpose has not been defined in the act and as such we fall back upon the general sense in which it is used in common language . It means cultivation of a field , which implies expenditure of human skill and labour ( with or without machines ) upon land , or in other words , tilling of the land , watering it , sowing of the seeds , planting and similar operations on the land , these are the basic operations and would require the expenditure of human skill and labour upon the land itself . Agricultural Income Includes 1 ) Rent of Land . When one person ( landlord or tenant ) grants to another a right to use his land for agricultural purposes ; the former receives from the latter rent ( in cash or part of produce ) in consideration of such , user ; such rent is included in agricultural . income . Similarly , salami or premium received regularly for transfer of agricultural land is agricultural income . 2 ) Income derived from cultivation of such land . When a land is cultivated ( i.e. tilling of the land , sowing of seeds , watering and other agricultural operations are performed ) , any income derived from the produce of such land is called revenue . Where a part of the produce is appropriated by the cultivator for his needs , the difference between the cost and selling price ( on the basis of average market rate for the year ) would be the income from agriculture . 3 ) Income from making the produce fit to be taken to market . Where the crop as harvested does not find a market , some operation ( manual or machine ) may be performed by the cultivator or receiver of rent - in - kind to make it marketable commodity . enhances the value of the produce . Such enhanced income is also Such operation agricultural income . 4 ) Income from sale of produce . When the cultivator or receiver of rent - in - kind sells the produce either after performing such activity , as discussed under ( 3 ) above or without doing any such activity , the income is agricultural income even if he keeps a shop for the sale of such produce . 5 ) Income from agricultural buildings . If certain conditions are satisfied , he income from building is treated as agricultural income . Non - Agricultural Incomes The following although relate to land yet as they are not derived form . land used for agricultural purposes are not agricultural incomes : 1 ) Income from Market . 2 ) Income from stone quarries 3 ) Income from mining royalties 4 ) Income from land used for storing agricultural produce 5 ) Income from supply of water for irrigation purpose 6 ) Income from self - grown grass , trees or bamboos ; 7 ) Income from fishers ; 8 ) Income from the sale of earth for brick - making 9 )Remuneration received as manager of an agricultural farm .

DELIVERY THE SALE OF GOODS ACT, 1930 Rules as to delivery of goods : Delivery is defined in Sn. 2(2) of the Sale of goods act Detailed provisions are made in Sns. 33 to 44 regarding the mode of delivery and of its legal implications. Agreement: The delivery of the goods should be made according to the contract of sale by the parties. It amounts to delivery if the effect is to put the buyer or his agent in possession of the goods. A sells his goods in his godown to B and hands over the key of the godown to B. This is symbolic delivery. A sells his horse to B. A asks B to lend the horse for two days. There is delivery of the horse. Part delivery : Part delivery of goods is allowed as per the contract of sale. If the parties so agree, the delivery of a part,has the effect of the delivery of the whole of the goods and the property in the goods is transferred to the buyer. However, if the intention is not so, then it will not amount to the delivery of the remaining. On arrival, the master of a ship carrying wheat, stated that the cargo was for A, and allowed A to take part delivery. Held, this constituted the delivery of the whole, and A is entitled to the remaining cargo. Rules as to delivery : Location: The contract of sale may provide for the mode delivery of goods. Whether the buyer may take possession of goods or the seller should send the goods to the buyer depends on the agreement. This may be expressed or implied. In the absence of any contract, the goods sold are to be delivered from the place of location of the goods. In case of an agreement to sell, the goods are to be delivered from the place of location of goods at the time of agreement: if not so provided, the place of delivery is the place of manufacturer or production. Time limit: When the contract of sale is silent as to the time of delivery, the seller should send the goods within a reasonable time. What is reasonable depends on the facts or circumstances or .trade custom. Third party : When goods are with a third party, there is no delivery to the buyer, until the party acknowledges to the buyer that he is holding the goods in favour of the buyer. d) Reasonable time : Demand for delivery of goods or tender of delivery must be made at a reasonable hour i.e., hours of business or depending on the facts of the case, any time under agreement or usage. Expenses : It is the seller who must bear the expenses to put the goods in a deliverable state, unless agreed otherwise. Wrong quantity delivery : When there is short delivery of goods, the buyer may reject or accept. If he accepts, he must pay for the same. If there is excess delivery of goods, the buyer may take delivery of so much as is to be appropriated to the contract of sale and pay for it, or, he may reject the whole. However, if he accepts the whole, he must pay for the same. Instalment delivery: The rule is that the buyer is not bound to accept the delivery of goods by instalments. This is subject to the agreement between the parties. When the goods are to be delivered in instalments and paid for by the buyer, it is a question of the facts or circumstances to decide whether non-delivery or non payment amounts to the breach of the contract or not. The general rule is that such a breach will not give a right to treat the whole contract as repudiated. A agrees to ship in one transaction 25 m.t. of pepper in November. He ships 20 m.t. in November and 5 m.t. in December. The buyer was entitled to reject the whole.

Statute law or Statutory law is a law that is created by the legislation, for e.g. the State Legislature. A statute is a formal act of the legislature in written form. A legislature is a kind of assembly with the power to pass, amend and repeal laws. Statutory laws are the basic framework of the modern legal system. Supreme legislation and subordinate legislation are two types of legislature. Legislative powers are divided into three lists: Union List, State list, and concurrent list. Let us learn more about the types of legislature and legislative powers. in India statute enacted the law enacted by the Parliament or by the state legislature provided in the constitution able to be passed as an act of Parliament it must be received the agreement of the Lok Sabha and Rajya sabha finally the assent of the president. the legislation means to make the law the legislation is that source of the laws which consists in declaration of legal rules by the competent authority the legislation means the formal utterance of the legislative organ of the society ENACTED LAW OR STATUTE LAW Enacted law is the body of a law adopted by the people or legislative bodies. It includes: ... Statutes (ordinances/laws) passed by legislative bodies, and; Regulations passed by administrative bodies that have the force of law CLASSIFICATION OF LAW Law may be classified in various different ways but the most important classifications are as follows: 1. Public Law and Private Law 2. Criminal Law and Civil Law 3. Substantive Law and Procedural Law 4. Municipal Law and International Law 5. Common Law and equity Public Law and Private Law: Public law: Public law is the law that is concerned with the relationship between the citizens and the state. This consists of other different specialist areas as follows: Constitutional law: Constitutional law is concerned with the Indian constitution. It covers within its twenty-five parts and twenty schedules the composition and procedures of Parliament, the functioning of central and local government, citizenship, and the fundamental rights and liabilities of the citizens of the country. Administrative law: Administrative law is the law that is brought to for better and convenient administration of the government and the government bodies Private law: Private law is the law that is predominantly concerned with the rights and liabilities of individuals towards each other. Criminal law and civil law: Legal laws are classified usually into two different types: criminal and civil law. It is important to note here that the nature of this classification is because there are major differences in the purpose, procedures, and terminology of every branch of law. Criminal law: Criminal law is the law that is connected with the act of forbidding particular forms of wrongful conduct and imposing punishment on those who engage in such acts Civil law: Civil law deals with the private rights and duties which arise between individuals in a country. The object of a civil action is to correct the wrongdoing that has been committed Substantive and Procedural Law: Substantive law : The law which defines rights and liabilities is known as substantive law. It is called so since it lays down a proper and precise substance of subject matter which is enforceable in the courts. The purpose of a law that is substantive is to define, create or confer a proper substantive legal right or status or to impose the nature and extent of any sort of legal duties or obligations. For the purpose of any substantive law, the wrongs could be either civil or criminal. Substantive law refers to all forms of law both, public and private including the law of contracts, property, torts, and crimes of all kinds. Procedural Law: The law of procedure is that branch of law that deals with the process of litigation. The Indian Evidence Act, the Limitation Act, the Code of Civil Procedure, the Code of Criminal Procedure are instances of procedural law. Municipal Law and International Law: Municipal Law: Municipal Domestic law is that facet of law that springs from and has an effect on the members of a particular state. An example of municipal law is the Constitution of India that applies only in India. International Law: On the other hand, International law is the law that governs laws between different countries. It regulates the relationship between various independent countries and is usually governed by treaties, international customs, and so on. Examples of International law include the Universal Declaration of Human Rights, the African Charter on Human and People’s Rights, etc. Common law and equity: Law may further be classified as per the nature as to whether they form part of the common law or equity. The distinction between the systems of common law and equity rises from far long in history and could be understood properly by an examination of the origins of English law. The common law is the law followed and gained by the Crown of England. It could be traced back to 1066 when William of Normandy obtained the crown of England by defeating King Harold in the Battle of Hastings. Before the Normans arrived there was no such thing known as English law. The Anglo-Saxon system of law was based on the local community. Each and every area possessed its own system of courts wherein the local customs were applied as common law. The Normans were great administrators and they undertook a process of centralization that created an accurate climate for the evolution of a uniform system of law for the entire country which is equally applicable as a rule of law. Conclusion: Therefore, the law could be classified into different types and every form of law emerged over a period of time to form a set of rules that we use to govern society on the whole. According to the various functions governed by law, it is classified as different forms of law to avoid chaos or confusion in administering such laws. Laws are involved in every aspect of human life and it is imperative to classify laws so as to follow them for the benefit of society.

Unpaid seller THE SALE OF GOODS ACT, 1930 Section. 45, the Sale of goods act defines an unpaid seller. A seller is deemed to be an unpaid seller: i)If the whole of the price has not been paid or tendered or ii)When a bill of exchange or other document has been received as conditional payment and the condition has not been fulfilled by reason of the dishonour of the instrument. Seller includes his agent or consignor. Unpaid seller's rights: 1)A lien over the goods in his possession. 2)A right to 'Stoppage in Transit' when the buyer becomes insolvent. 3)A right of re-sale as per the sale of goods act. Unpaid sellers lien : (Sn. 47) : An unpaid seller who is in possession of goods, is entitled to retain possession of them until the price is paid or tendered in the following cases: i)When the goods are sold without any condition as to credit, ii) When sold on credit, but the time of credit has expired, iii) When the buyer becomes insolvent. Further, the seller may be in possession of the goods as an agent or bailee for the buyer, even then the right of lien can be exercised. Part delivery: When the unpaid seller has made part delivery, he may exercise his right on the remainder. This will not apply, if by the transaction it may be presumed that the seller has waived his right of lien. Eg., an essential part of a machinery, in which case the lien may not be exercised. Termination of Lien: The lien is lost or terminated: i)When the seller delivers the goods to a carrier or other bailee for the purpose of transmission to the buyer - (without reserving the right of disposal). ii)When the buyer or his agent takes lawful possession of goods, iii) By waiving the right. Further, he does not lose his right of lien, merely because he has obtained a decree from the court (for the price of goods (Sn. 49). Stoppage in transit: (sn. 50) Stoppage in transit is the right of the unpaid seller. This right may be exercised if the following conditions are fulfilled. i) The seller must be unpaid. ii) The buyer must be insolvent. iii) The seller must have parted with the possession of goods. iv) The buyer must not have acquired the goods i.e., the goods must be in transit. The duration of transit: (Sn. 51) : i)Goods are in transit, from the time they are delivered to a carrier (or bailee) for transmitting the goods, until the buyer (or his agent) takes delivery. i) Goods are in transit, from the time they are delivered to a carrier (or bailee) for transmitting the goods, until the buyer (or his agent) takes delivery. iii) If after arrival of goods at destination, there is an attornment (transfer) by carrier to the buyer, the transit is at an end. (This means there is a new agreement to hold goods, until the buyer (or his agent) takes actual delivery. iv) If the buyer rejects, and the carrier continues inpossession, the transit is not at an end even if the seller refuses to take back. v)When goods are delivered to ship chartered by the buyer, the question whether possession is with master as carrier or as agent of the buyer, depends on the circumstances. vi)Where the carrier wrongfully refuses to deliver the goods, to the buyer the transit is deemed to be at an end. vii)Where part-delivery has been made to the buyer, the seller may stop in transit the balance of the goods. (There may be an agreement to the contrary in which case there is no stoppage in transit). How effected : Seller may take actual possession of goods: or may give notice to the carrier or any bailee who is in possession. Such a notice may be given to that person or to his principal. If given to the principal, it must be given at such time and in such circumstances, that he may with due diligence stop the goods in transit. The expenses, if any, of re-delivery to the seller, shall be borne by the seller. In James Vs. Griffin : A sent his goods by a ship to B, deliverable on the river James. B became insolvent. He sent his son to take possession of the goods at the Wharf. B. had no intention to take delivery, but had done so, as the Captain of the ship had demanded. Question was whether transit was at an end. Held, it was not at an end. Hence, A may exercise his right of stoppage. In G.I.P. Railway V. Hanuman Das, H. the seller booked his goods to the buyer B, through Railways, to a destination. At the destination, the buyer endorsed the R/R, loaded the goods to the carts. When the carts were still in the compound of the railways, the railways got notice of insolvency of B. Held, transit was at an end. Effect of sub-sale or pledge by buyer : The right of stoppage in transit is not affected by the sub-sale or pledge by buyer. Exception : (i) A person who buys in good faith for value from the buyer is protected. A sells goods to B and sends documents to B. B becomes insolvent, but sells the documents to C who buys in good faith for value. A cannot stop the goods in transit. ii)If the buyer pledges the goods with a pawnee and takes money, the seller may exercise his right subject to the right of the pawnee after paying the amounts due to the pawnee.

The Advocates Act - Salient Features www.lawtool.net Introduction & Salient features: The Advocates Act, passed by the Parliament received the assent of the President on 19th May 1961. Before this Act, there were different classes of legal practitioners called pleaders, vakils, Lawyers, Attorneys," revenue agents, practicing under Legal Practitioners Act" and other Acts. The objective of the. Advocates Act is to integrate and constitute one class of legal practitioners called "Advocates" (a common roll of advocates in India)- and to prescribe uniform qualification for admission to the Bar. The Act has created an autonomous All India Bar Council and also various State Councils with powers vested inter alia, to take disciplinary action in suitable cases. On enrolment an advocate is entitled to practice in any court of India including the Supreme Court. Salient Features: "Advocate": Sn.2 (a) of the Advocates Act 1961 defines an "Advocate". According to it, an Advocate means " an advocate entered in any roll under the provisions of this Act." Before the passing of this Act, there were different classes of legal practitioners recoginsed under the Legal Practitioners Act. They were called as Advocates, lawyers, vakils , pleaders, "revenue agent" etc. the Advocates Act has abolished these classes and has recognised only one class of Advocates (Sn.29) On merits they are grouped as "Senior Advocates" and "other advocates". The status of a Senior Advocate is conferred by the High Court or the Supreme Court with the consent of such advocate. The senior advocate is barred from taking minor legal work like drafting of pleadings, notices,affidavits etc. An advocate duly enrolled in the "Common roll" is entitled to practice in the Supreme Court and in any court, tribunal and in any other body where an advocate is allowed to pratice (Sns.29 & 33). Any person, who is not on the rolls and who practices law, is liable for punishment which may extend to 6 months imprisonment (Sn.45). "Common roll" Sn.2(f) of the Advocates Act, defines a "Common roll" .This means the common roll ofadvocates, prepared and maintained by the Bar Council of India under Sn.20 The common roll consists of the names of Advocates duly entered in all the State rolls, and also includes the names of the Supreme Court Advocates. The common roll consists of two classes: (i) Senior advocates, (ii) other advocates. Any dispute as to seniority is decided by the State Bar Council in respect of state roll, and by the -Bar Council of India in respect of common roll. The decision of the Bar Council is final. State roll: i) The Advocate Act defines State roll in Sn.2(n) It means a roll of advocates prepared and maintained by the State Bar Council under Sn.17. ii) Every State Bar Council should prepare and maintain a roll of advocates. This consists of the names and addresses of: i) All persons who were advocates according to Indian Bar Council Act. ii) All persons who are admitted as advocates under the Advocates Act. iii) A person cannot be enrolled in more than one State Bar Council. iv) Each state sends the roll of advocates to the Bar Council of India, and also additions or omissions, from time to time. The Bar Council of India, prepares a common roll of advocates from these State rolls. Bar Council of India: i) The Advocates Act 1961 has provided for the formation of the Bar Council of India as an autonomous body, charged with certain duties and functions. Sn.2(e) defines the Bar Council of India as the "Bar Council constituted under Sn.4 for the territories to which this Act extends". ii) Composition: Sn.4 It consists of a) The attorney-General of India (ex-officio) b) Solicitor General of India (ex-officio) c) One elected member from each State Bar Council elected from amongst its members). The Chairman & Vice Chairman are elected by the Council. Tenure: Sn.4 a) For ex-officio members, the tenure is 2 years. b) For others, they continue as long as they hold an office as members of the State Bar Council. iv) Status: Sn.5 The Bar Council of India is a body corporate and hence, a legal person. It is an autonomous body. It is a legal 'person, having the right to acquire movable and immovable properties and to sue and be sued. It has a common seal and is having perpetual succession. It may become a member of the International Bar Association, or International Legal Aid Association and send delegates to the international conferences or seminars conducted by such bodies. v) Functions: (Sn 7 with 1973 amendment). The functions of the Bar Council of India are as follows: a) Legal Profession: i) To safeguard the rights interests and privileges of the Advocates. ii) To lay down standards of professional conduct and etiquette for advocates. iii) To promote Law reforms. b) Supervision: i) To supervise and control the State Bar Councils. ii) To lay down the .procedures to be followed by the disciplinary committees of State Bar Councils. c) Legal Education: i) To promote legal education in India and also to lay down educational standards. It should consult the universities and State bar councils. ii) To Recognise law degrees given by universities for enrolment as advocates, to visit and inspect universities for that purpose. d) Functional: i) To conduct seminars, to arrange for lectures by legal experts and to publish legal journals. ii) To organise legal aid to the poor. iii) To reorgnise foreign degree for admission to the Bar. e) Fund Collection: It may constitute one or more funds. i) to give financial assistance to organize welfare schemes to the needy advocates. ii) to give legal aid to them. iii) to receive grants, donations etc. f) Miscellaneous functions: i) to resolve disputes regarding seniority in the common roll of advocates. ii) to lay down rules to be followed by the disciplinary committees. iii) to manage and invest the funds of the Bar Council of India, iv) to provide for election of its members. v) to perform all other function necessary under the Advocates Act. vi) It may give directions to the State Bar Councils. Rule making powers: The Bar Council of India has the authority to prescribe rules in various areas where it is to function under the Act. e.g. i) to prescribe standards for legal education, ii) to recognise foreign degrees, iii) to prescribe the fee that may be levied, iv) Enrolment of advocates, etc

Capital Receipts vs. Revenue Receipts www.lawtool.net Capital receipts are to be charged to tax under the head capital gains and revenue receipts are taxable under other heads , it is of vital importance to understand which receipts is a capital receipts and which one is a revenue Distinguishing Tests It is very difficult to draw a line of demarcation between capital receipts and revenue receipts . Even the courts have found it difficult to lay down some points of distinction on the basis of which a capital receipt may be distinguished from a revenue receipt . Some tests , however , can be applied in particular cases . These tests are : 1 ) On the basis of nature of assets . If a receipt is referable to fixed asset , it is capital receipt and if it is referable to circulating asset it is revenue receipt . Fixed asset is that with the help of which owner earns profits by keeping it in his possession , e.g. , plant , machinery , building or factory , etc. Circulating asset is that with the help of which owners earn profit by parting with it and letting others to become its owner , e.g. , stock - in - trade . Circulating asset is asset which is turned over and while being turned over yields profit or loss whereas fixed asset is one on which the owner earns profit by keeping it in his own possession . Profit on the sale of motor car used in business by an assessee is capital receipt whereas the profit earned by an automobile dealer , dealing in cars , by selling a car is his revenue receipt . 2 ) Termination of source of income . Any sum received in compensation for the termination of source of income is capital receipt , e.g. , compensation received by an employee from its employer on termination of his services is capital receipt . 3 ) Amount received in substitution of income . Any sum received in substitution of income is revenue receipt , e.g. , ' A ' company purchased the right to produce a film from its earlier producer with the condition that no other producer will be given these rights . Afterwards it is found that the rights for producing this film had already been sold . The ' A ' company claimed damages and was awarded Rs . 40,000 . It was held that damages received are the compensation for the profits which were to be earned . Hence this is revenue receipt . 4 ) Compensation received on termination of lease . Where a sum is received as compensation for termination of a lease , it is capital receipt because it is termination of source of income . 5 ) Compensation on surrender of a right . Any amount received as compensation on surrendering a right is capital receipt whereas any amount received for loss of future income is a revenue receipt . An author gives up his right to publish a book and receives Rs . 1,00,000 as compensation . It is capital receipt but if he receives it as advance royalty for 5 years it is revenue receipt . 6 ) Tests as to the purpose of keeping an article . If a person purchases a piece of sculpture to keep as decoration piece in his house , if sold later on , will bring causal receipt but if the same sculpture / is sold by an art dealer it will be his revenue receipt . If an article is acquired for the purpose of trade , the profit arising from it is revenue receipt . Examples and Illustrations Capital Expenses Vs. Revenue Expenses For computing profits of a business taxable under this Act , only revenue expenses are allowed to be deducted . Hence it becomes essential to distinguish a revenue expenditure from a capital expenditure . The following tests can be applied for this purpose : 1 ) Nature of the assets . Any expenditure incurred to acquire a fixed . asset or in connection with installation of fixed asset is capital expenditure , Whereas , any expenditure incurred as price of goods purchased for resale along with other necessary expenses incurred in connection . with such purchase are revenue expenses . 2 ) Nature of liability . A payment made by a person to discharge a capital liability is a capital expenditure . Whereas , an expenditure incurred to discharge a revenue liability is revenue expenditure , e.g. , amount paid to a contractor for cancellation of contract to construct a factory building is capital expenditure whereas amount paid by a person - with whom he has entered into contract for supply of goods for a period of 5 years - but he fails to supply goods after 3 years , the compensation will be a revenue expenditure as it is to discharge the revenue liability . 3) Nature of transaction . If an expenditure is incurred to acquire a source of income , it is capital expenditure , e.g. , purchase of patents to produce picture tubes of T.V. sets . Whereas , an expenditure incurred to earn an income is revenue expenditure , e.g. , salary of the staff , advertisement expenses , etc. 4) Purpose of transaction . If the amount is spent on increasing the earning capacity of an asset , it is capital expenditure , e.g. , expenditure incurred for fitting new windows of factory building . Whereas , any expenditure incurred on keeping an asset in . running condition is revenue expenditure , e.g. , amount spent on protection of fixed assets which have already been acquired . 5 ) Nature of payment in the hands of payer . If an expenditure is incurred by an assessee as a capital expenditure , it will remain as capital expenditure even if the amount may be revenue receipt in the hands of receiver , e.g. , purchase of motor car by a businessman is capital expenditure in his hands although it is revenue receipt in the hands of car dealer . Similarly , if the nature of payment in the hands of payer is of revenue nature , it will be a revenue expenditure even if it is capital receipt in the hands of receiver . Capital Expenditure 1 )Cost of reconstructing , refurnishing , etc. of a business building . 2)Payment made by the assessee with 2 view to keeping his competitor out of his field of business . 3 ) Expenditure incurred in converting , business premises when switching over from manufacture of one product to another .. 4 ) Expenditure on litigation in connection with acquiring or curing a defect in assessee's title to the assets business . 5 ) Compensation paid for cancellation of contract for the purchase of machinery .. 6 ) Price paid for the purchase of partner's share in the firm . 7 ) Expenditure incurred on the maintenance of business reputation . Revenue Expenditure 1 ) Payments made for use of quota rights , or for use of patents and trade marks . 2 ) Payment made for technical assistance and access to the fruits of continuing research 3 ) Expenditure incurred by professionals on study tour abroad to acquire latest knowledge 4 ) Any expenditure necessary at the time of purchase to render the asset so purchased , serviceable , will be added to the initial cost as capital expenditure . But any expenditure on the replacement of part of a plant which does not bring any additional advantage to the business of assessee is revenue expenditure 5 ) Expenditure incurred to send employees abroad for practical training in the field of the business of the assessee . 6 ) Expenditure incurred by way of fee paid to valuer for assessing the business premises . 7 ) Expenditure incurred in raising loans , e.g. , stamp duty , registration and legal fees , brokerage etc. 8 ) Expenditure to oppose threatened nationalization of the industry . 9) Expenditure incurred to secure overdraft facilities from a bank . 10)Payment to the govt to obtain monopoly to run buses on a route . 11) Compensation or other payment made to get rid of a servant or a managing agent in the interest of the business . 12 ) Any such expenditure incurred wholly , totally , necessarily for the business . Revenue Losses Vs. Capital Losses Distinction has to be made between revenue losses and capital losses of the business because under the provisions of this Act capital losses are dealt with under the Chapter " capital gains " whereas revenue losses are treated as business losses and as such are treated under the head " Profits and gains of business or profession " . Distinction has to be made between revenue losses and capital losses of the business because under the provisions of this Act , capital losses can be set off against the income from capital gains only , whereas the revenue . losses are business losses and as such can be set off against any other income of the assessee . Ordinarily a revenue loss is one which a business sustains by sale of goods of the business or by destruction of stock - in - trade or non - recovery of any amount due from the persons who were to pay the amount . Whereas , the capital loss is one which related to some capital asset of the business . It is very difficult to distinguish between a capital loss and a revenue loss on the basis of certain principles . On the basis of court judgements , following decisions have become distinguishing points : 1 ) Loss due to sale of assets : Where there is loss on selling a capital asset , it is a capital loss whereas any loss incurred during the sale of stock - in - trade is a revenue loss . 2 ) Loss due to embezzlement : Where there is embezzlement done by an employee & this causes loss to the business , it is of revenue nature . 3) Loss due to withdrawal of money from bank : Once the amount is deposited in bank and then it is withdrawn by an employee and is misappropriated , it is capital loss . 4 ) Loss due to liquidation of company : Amount deposited by a person with manufacturing industry to get its agency and lost due to company being liquidated is a capital loss . 5 ) Loss due to theft by an employee : Loss occurring due to theft or embezzlement or misappropriation committed by an employee is revenue loss .

Law of Crimes Indian Penal Code Questions With Answers www.lawtool.net

Muslim Law - MCQ www.lawtool.net (i) There are___________ Shia Schools of Muslim Law. (a) 3 (b) 5 (c) 4 (d) None of these. (ii) A gift to unborn person is –––––––– (a) Valid (b) Void (c) Voidable (d) None of these. (iii) A marriage with a woman before completion of her Iddat period is –––––––– (a) Irregular (b) Void (c) Voidable (d) None of these. (iv) Shariat Application Act deals with –––––––– (a) Customary law (b) Legislative law (c) Personal law (d) None of these. (v) The Manager of Wakf property is known as –––––––– (a) Mulla (b) Mutawalli (c) Father (d) Mother. (vi) Through a Gift a Muslim can transfer his/her –––––––– (a) 1/3 property (b) 1/2 of the property (c) 2/3rd of property (d) None of these.rd (vii) Triple pronouncement of Talak is known as –––––– (a) Talak Ahasan (b) Talak-ul-biddat (c) Talak Hasan (d) Lian. (viii) Undivided share in property is also known as –––––––– (a) Separate property (b) Joint property (c) Mushaa (d) Shuffa. (ix) –––––––– was the founder of Maliki School. (a) Imam Shafei (b) Malik ibn Anas (c) Abu Hanifa (d) None of the above. (x) A gift made during death illness is known as –––––––– (a) Hiba—bil—illness (b) Marz—ul—maut (c) Both (a) and (b) (d) None of the above. (xi) Tuhr means –––––––– (a) Period of menstruation (b) Period of iddat (c) Period between menstruation (d) None of the above. (xii) Muta marriage means (a) a permanent marriage (b) a temporary marriage (c) Both (a) and (b) (d) None of the above. (xiii) The right of pre-emption arises only in respect to : (a) Movable property (b) Immovable property (c) Both (a) and (b) (d) None of the above. (xiv) In Muslim Law Gifts (Hiba) are of –––––––– kinds. (a) 3 (b) 5 (c) 2 (d) 4. (xv) A person who does menial work in a mosque, such as cleaning, sweeping etc. is known as (a) Mujawar (b) Wakif (c) Maulvis (d) Imam.

LAW OF CRIMES - (IPC) MCQ www.lawtool.net 1. Mere preparation is punishable under IPC for the offence of : (a) Dacoity (b) Culpable homicide (c) Theft (d) None of above. 2. Mens rea is an essential ingredient in every crime except : (a) Public nuisance (b) Contempt of court (c) Both (a) and (b) (d) None of above. 3. A physical act of human being can be referred as : (a) Mens rea (b) Actus reus (c) Attempt (d) None of above. 4. section .34 of IPC deals with : (a) Common Intention (b) Common object (c) Joint liability (d) None of above. 5.The word injury denotes harm to any person’s : (a) Body (b) Mind (c) Reputation (d) All the above 6.Death sentence is the most serious kind of punishment, awarded in the offence of : (a) Waging war against the government (b) Trade in stolen property (c) Mischief (d) Causing grievous hurt. 7. Act of a person of Unsound mind is a general exception under (a) Section 82 (b) Section 83 (c) Section 84 (d) Section 85. . 8. Doli Incapax means : (a) Incapacity of unsound mind (b) Incapacity of child (c) Incapacity of person in intoxication (d) None of above. 9. Act against which there is no right of private defence available is : (a) When there is time to take state help (b) Act of trivial nature (c) Act done as legal duty (d) All the above. 10.Robbery includes : (a) Theft (b) Extortion (c) Either theft or extortion (d) None of above. 11. A commits house trespass by entering in Z's house through windows. He is said to have committed offence of : (a) Trespass (b) Lurking House trespass (c) House-breaking (d) Criminal trespass. 12.When two or more persons agreed to do or to be done an illegal act, such agreement is an offence of : (a) Unlawful agreement (b) Criminal conspiracy (c) Illegal agreement (d) None of above. 13.When two or more persons by fighting in public place, disturb the public peace they are said to commit : (a) Rioting (b) Affray (c) Public Nuisance (d) None of above. 14.Abetment of a thing means : (a) Instigate any Person to do thing (b) Engage in conspiracy to do that thing (c) Intentionally aid by any act (d) All the above. 15.Rash driving is defined under section –––––––– of IPC : (a) 279 (b) 280 (c) 379 (d) 380.

ADVANCE TAX www.lawtool.net Advance tax is tax payable by individuals who have sources of income other than their salary. This is applicable to rent, capital gains from shares, fixed deposits, lottery winnings, etc. It can be paid online or through certain banks. Advance tax is also known as ‘Pay as you earn’ scheme. The tax is payable if your tax liability exceeds Rs.10,000 in a financial year. The tax should be paid in the same year in which the income was received. Liability for payment of Advance Tax [ Section 207 ] As per the various provisions of advance tax , tax shall be payable in advance during the financial year in respect of the total income of the assessee which would be chargeable to tax for the assessment year immediately following that financial year . Such total income shall be referred to as " Current income " in this Chapter . We know that income earned during the financial year 2014-15 shall be charged to tax in the assessment year 2015-16 . But the assessee is required to pay tax , in advance , on the taxable income of financial year 2014-15 during the financial year 2014-15 itself . Conditions of Liability to pay Advance Tax ( Section 208 ] Advance Tax , as computed in accordance with the provisions of this Chapter , shall be payable during a financial year , only when the amount of such advance tax payable by the assessee during that year is Rs . 5,000 or more . Instalments of advance tax and due dates [ Section 211 ] In the case of non - company assessees , advance tax has to be paid in three instalments . However , in the case of a company assessee , advance tax is payable in four instalments . The relevant due dates of instalments are given below : TABLE 1 For Company Assessees TABLE 2 For Non - company Assessees

HISTORICAL DEVELOPMENT OF TAXATION SYSTEM IN INDIA www.lawtool.net Brief History of Income Tax in India: In India, this tax was introduced for the first time in 1860, by Sir James Wilson in order to meet the losses sustained by the Government on account of the Military Mutiny of 1857. ... The Income Tax Act 1961 has been brought into force with 1 April 1962. In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. In this article, we are discussing how the Income Tax evolved over the time in India. 1860- The Tax was introduced for the first time by Sir James Wilson. India’s First “Union Budget” Introduced by Pre-independence finance minister, James Wilson on 7 April, 1860. The Indian Income Tax Act of 1860 was enforced to meet the losses sustained by the government on account of the military mutiny of 1857. Income was divided into four schedules taxed separately: (1) Income from landed property; (2) Income from professions and trades; (3) Income from Securities; (4) Income from Salaries and pensions. Time to time this act was replaced by several license taxes. 1886- Separate Income tax act was passed. This act remained in force up to, with various amendments from time to time. Under the Indian Income Tax Act of 1886, income was divided into four schedules taxed separately: (1) Salaries, pensions or gratuities; (2) Net profits of companies; (3) Interests on the securities of the Government of India; (4) Other sources of income 1918- A new income tax was passed. The Indian Income Tax Act of 1918 repealed the Indian Income Tax Act of 1886 and introduced several important changes. 1922- Again it was replaced by another new act which was passed in 1922. The organizational history of the Income-tax Department starts in the year 1922. The Income-tax Act, 1922, gave, for the first time, a specific nomenclature to various Income-tax authorities. The Income Tax Act of 1922 remained in force until the year 1961.The Income Tax Act of 1922 had become very complicated on account of innumerable amendments. The Government of India therefore referred it to the law commission in1956 with a view to simplify and prevent the evasion of tax 1961-In consultation with the Ministry of Law finally the Income Tax Act, 1961 was passed.  The Income Tax Act 1961 has been brought into force with 1 April 1962.It applies to the whole of India (including Jammu and Kashmir).Since 1962 several amendments of far-reaching nature have been made in the Income Tax Act by the Union Budget every year which also contains Finance Bill. After it is passed by both the houses of Parliament and receives the assent of the President of India, it becomes the Finance act. At present, there are five heads of Income: (1) Income from Salary; (2) Income from House Property; (3) Income from Profits and Gains of Business or Profession; (4) Income from Capital Gains; (5) Income from Other Sources. There are XXIII Chapters, 298 Sections and Fourteen Schedules in the Income Tax Act.

Darwin’s Theory in Legal Profession. www.lawtool.net Darwin’s theory is that ‘Survival of the Fittest’. It means that only fit person will survive and others cannot survive in this world. This theory very much implies to the legal person also. It is true that only professionally fit person alone can survive in the legal profession and others cannot survive. Though every lawyers are entering the profession, only very few of them continue in the legal profession, and others leave the profession in the middle. One can survive in the legal profession, only he acquires the good qualities of Advocacy, immediately after joining the profession. If he fails to do so, he will compelled to leave the profession when others lawyers who possess the qualities of Advocacy are leading in the profession. So one should keep it in mind and act accordingly to get the good qualities of Advocacy. Meaning of Professional Ethics The word ‘ethics’ derived from the Greek word ‘ethos’. It means the habitual mode of conduct Professional ethics means a conduct written or unwritten which prescribes the duties of a profession (legal Profession). The legal Profession and the judiciary as a whole in all countries have been honoured as the ‘pure fountain of justice’ and enjoys high esteem of respect. In order to maintain the respect, lawyers have to follow certain ethical regulations. S.49(I) (C) of the Advocates Act, 1961 empowers the bar council of India to make rules prescribing the standards of professional conduct and etiquette to be observed by the advocates. The rules made by the Bar council shall come into effect only when it is approved by the Chief justice of India. In exercise of this rule making power the Bar Council of India has made several rules prescribing the standards of professional conduct and etiquette for the advocates. These rules specifies the duties of an Advocate to the court, client, opponent and colleagues etc. These rules are broadly called as professional ethics. Meaning of the term Etiquette The term etiquette is slightly different from the term ethics. It refers to the pattern of behavior and the mode in which the person is required to conduct himself. It springs from the long habit and custom. Etiquette consists of the following elements namely, elegance, dignity and decency. The legal profession observe these things as an etiquette. In order to protect the dignity of the profession the members must observe the etiquette very strictly. The etiquette requires that an Advocate should behave himself as an officer of the court, a privileged member of the community and a gentleman.

Vice-President WWW.LAWTOOL.NET According to Art.63, there shall be a Vice-President of India. Election: The Vice-President is elected by both the Houses of Parliament, by secret ballot with the system of proportional representation by means of the single transferable vote. Joint meeting of two Houses is not necessary (llth Amendment). Qualification : To contest, he must be a Citizen of India, above 35 years and must have the qualification to contest for Rajya Sabha. He should not hold any office of profit under Government or local authority. On election, he should take Oath, before entering office. Tenure : Art 67The tenure is 5 years. He may resign, by giving notice to the President. He may be removed (after giving 14 days' notice) by a resolution of the Rajya Sabha agreed to by the Lok Sabha. Functions : He is the ex-officio Chairman of the Rajya Sabha.Art -64 He acts as the President, where there is a vacancy due to death, resignation or impeachment or otherwise of the President. Also in such circumstances as illness, absence etc. of the President, he acts as President. He in such cases entitled to such allowances and privileges etc. as are due to the President. List of Vice-Presidents of India and their term of office (1952-2022)

Right to Education Act 2009 www.lawtool.net The Right of Children to Free and Compulsory Education Act or Right to Education Act (RTE) is an Act of the Parliament of India enacted on 4 August 2009, which describes the modalities of the importance of free and compulsory education for children between the age of 6 to 14 years in India under Article 21A of the Indian Constitution.India became one of 135 countries to make education a fundamental right of every child when the act came into force on 1 April 2010.the Constitutional Amendment of 2002 that included the Article 21A in the Indian constitution making Education a fundamental Right. Article 45 states “The State shall endeavour to provide, within a period of ten years, from the commencement of the Constitution, for free and compulsory education for all children until they complete In 2002, the 86th the age of 14 years.” Constitutional Amendment was passed by the Parliament adding Article 21A, to Article 21. The law came into effect in the whole of India except the state of Jammu and Kashmir from 1 April 2010, the first time in the history of India a law was brought into force by a speech by the then Prime Minister Manmohan Singh. In his speech, Dr. Singh stated, "We are committed to ensuring that all children, irrespective of gender and social category, have access to education. An education that enables them to acquire the skills, knowledge, values and attitudes necessary to become responsible and active citizens of India." It has now come into force in Jammu and Kashmir after its reorganisation into a Union Territory of India in 2019. Thus it became a fundamental Right like Right to life.It received Presidential assent and was notified as law on 26 August 2009 New Article: Article 21 A states: "the state shall provide free and compulsory education to all children of the age of 6 to 14 years as the state may, by law determine". Pursuant to this amendment, the Parliament passed the Right to Free and Compulsory Education Act (RTE) which is effective from April 1, 2010 Salient features of the RTE Act 1. Free Elementary Education for ALL children in age group 6-14 years in a neighborhood school. There should be no financial constraints can “prevent” a child from a enrolling, attending and completing elementary education Elementary education is 8 years of education from classes 1-8. children between 6-14 years, The neighborhood within 3 km from home of child 2. Compulsory Elementary Education. There is a duty of the parent to send their children to school (Article 15k)and an it is the obligation of the government to ensure enrolment, attendance and completion of elementary education. If parents are reluctant, the government should find a way convince , without use of force/ violence/pressure. 3. Age Appropriate Education. etc Children are to be enrolled in the class thatcorresponds to their age. Hence, if a 10 year old is a drop out he will be enrolled in class 5 and “special training” is to be provided to bring up to the class 5 level. 4. Quality Norms for Schools and Qualifications for Teachers are given in detail. . 5. Curriculum in line with Constitution. The curriculum, syllabus and books must conform to Constitutional values. Hence, communal and harmful agendas cannot be part of the materials used and taught inthe schools of the country. 6. Evaluation system to be based on principle of Continuous and Comprehensive Evaluation (CCE). 7. 25%Reservation in Private Schools All private schools are required to admit in their incoming class 25% children from weaker sections and socially disadvantaged groups from their neighbourhood. Case law : Society for Un-aided Private Schools of Rajasthan V Union of India 2011 The Supreme Court upheld the constitutional validity of the R T E Act, through a majority of chief justice SH Kapadia and Justice Swatanter Kumar. [ JusticeRadhakrishnan dissented ] The Supreme Court has brought all educational institutions within RTE’s ambit except unaided minority institutions It has held that the Act is operative from the academic year 2012-2013 itself and would not apply retrospectively to any admissions or to resident students in boarding schools. The private schools’ contention that such mandatory reservation would drain their resources was answered by the government, which promised reimbursement of money to the extent of the reservation. The Court held: Article 21A requires non-state actors to achieve the socio-economic rights of children in the sense that they shall not destroy or impair those rights and also owe a duty of care. The State, however, cannot free itself from obligations under Article 21A by offloading or outsourcing its obligation to private State actors like unaided private educational institutions or to coerce them to act on the State's dictate. Private educational institutions have to empower the children, through developing their skills, learning and other capacities, human dignity, self-esteem and self-confidence and to respect their constitutional rights. Article 21 read with 21A, therefore, cast an obligation on the State and State alone. . I am, therefore, of the considered view that Article 21A, as such, does not cast any obligation on the private unaided educational institutions to provide free and compulsory education to children of the age 6 to 14 years. Article 21A casts constitutional obligation on the State to provide free and compulsory education to children of the age 6 to 14 years.

The doctrine of Severability Article 13 of the Constitution of India reads as under: www.lawtool.net The doctrine of Severability: Under Judicial Review, the Supreme Court and the High Courts may declare a law as void if it is against the Constitution. The question is whether the whole of the law (or Statute) is void or only that portion which is unconstitutional. To answer this, the Supreme Court has evolved the 'Doctrine of Severability'. This means if a statute has offending and also valid pro- visions and, it is possible to separate the offensive from the valid provisions, then the offensive provisions alone are declared void and unconstitutional. The entire Statute or Act will not be quashed. (i) A. K. Gopalan V. State of Madras. Sn. 14 of the Preventive Detention Act was declared void. As this provision could be severed from the other sections, the court applied the doctrine of Severability and held Sn. 14 void. This doctrine was applied in Balsara's Case and R.M.D.C.Case. In R.M.D.C.Case, the Prize Competition Act was challenged. The Court held that competitions where success depended on 'Chance', could be severed from those dependent on SKILL. Hence, doctrine was applied and provisions relating to chance were quashed. The others were held valid.If the offensive and other provisions are inextricably bound up and cannot be severed, the entire Statute will be void. (ii) Chintman Rao V. State ofM.P. The object of the M.P. Legislature was to encourage agriculture under its 'Grow More Food' policy, and to prevent agricultural labour being engaged elsewhere during seasons. The Act enabled the Government to notify all those persons who could be so employed. The court held that the Act was void as it included women, children, the weak and the infirm. Further, as this could not be severed from the other parts, the entire Act was quashed by the court.This was applied in Kunhi Koman V. State of Kerala (Kerala Agrarian Relations Act was quashed) and Bank Nationalisation cases. (iii) Further, if the Act has provided for a Scheme containing valid and offensive provisions, and if it is not possible to implement the valid without the offensive provisions, the entire Act is void.

( As modified upto the 17th November 2018 ) THE MAHARASHTRA LAND REVENUE CODE, 1966. (BARE - ACT) www.lawtool.net

(1 OF 1894)(As modified up to the Ist September, 1985) Subordinate legislation – being published separately) GOVERNMENT OF INDIA MINISTRY OF Law and Justice

THE RIGHT TO FAIR COMPENSATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT, 2013 www.lawtool.net

Doctrine of priority When there are successive mortgages in favour of different persons in respect of the same property, questions of priority arise as between the mortgages inter se. The property may be insufficient to meet all the incumbrances and so the question as to the order in which the liabilities are to be discharged in such cases assumes great importance. The earlier in time will have priority. But if the earlier mortgagee by fraud, misrepresentation or gross negligence, induced another person to lend on the security of the mortgaged property, he forfeits his priority. Suppose A mortgages his house to a bank to secure his overdraft to the extent of Rs. 10,000. When his overdraft is only Rs. 3,000, he mortgages the same house to X and borrows Rs. 8,000. Later on his overdraft with the bank rises to Rs. 12,000. The house is sold in enforcement of the bank's mortgage and fetches Rs. 13,000. How should the money be paid? If X had notice of the mortgage to the bank, the amount should be distributed thus: first to the bank Rs. 10,000 (though part of it was advanced after X's mortgage), then Rs. 3,000 to X. This is because the bank can claim priority for its subsequent advances also when the later mortgagee had notice of its earlier mortgage.If X had no notice of the bank's mortgage, first to the bank Rs. 3,000, then to X Rs. 8,000, then to bank Rs. 2,000. Here no priority can be claimed by the bank for the subsequent advance.

Indian Evidence Act, 1872 (BARE-ACT) www.lawtool.net The Indian Evidence Act, 1872 is divided into three parts, each with chapters and sections: The Indian Evidence Act, identified as Act no. 1 of 1872,and called the Indian Evidence Act, 1872, has eleven chapters and 167 sections and came into force 1 September 1872. At that time, India was a part of the British Empire. Over a period of more than 125 years since its enactment, the Indian Evidence Act has basically retained its original form except certain amendments from time to time. Amendments: The Criminal Law Amendment Act, 2005 Enacted by - The Governor-General in Council Enacted- 15 March 1872 Commenced - 1 September 1872 Contents This Act is divided into three parts and there are 11 chapters in total under this Act. Part I Part 1 deals with relevancy of the facts. There are two chapters under this part: the first chapter is a preliminary chapter which introduces to the Evidence Act and the second chapter specifically deals with the relevancy of the facts. Part 2 Part 2 consists of chapters from 3 to 6. Chapter 3 deals with facts which need not be proved, chapter 4 deals with oral evidence, chapter 5 deals with documentary evidence and chapter 6 deals with circumstances when documentary evidence has been given preference over the oral evidence. Part 3 Production and Effect of Evidence The last part, that is part 3, consists of chapter 7 to chapter 11. Chapter 7 talks about the burden of proof. Chapter 8 talks about estoppel, chapter 9 talks about witnesses, chapter 10 talks about examination of witnesses, and last chapter which is chapter 11 talks about improper admission and rejection of evidence.Section 101 to 167 housed in 5 Chapters and deals with Production and Effect of Evidence.

Indian Penal Code, 1860 ( BARE -ACT ) www.lawtool.net

THE CONSTITUTION OF INDIA [As on 9th December, 2020] (BARE -ACT) www.lawtool.net PART XVII OFFICIAL LANGUAGE SCHEDULES FIRST SCHEDULE I.—The States. II.—The Union territories. SECOND SCHEDULE PART A—Provisions as to the President and the Governors of States. PART B— [Omitted.] PART C—Provisions as to the Speaker and the Deputy Speaker of the House of the People and the Chairman and the Deputy Chairman of the Council of States and the Speaker and the Deputy Speaker of the Legislative Assembly and the Chairman and the Deputy Chairman of the Legislative Council of a State. PART D—Provisions as to the Judges of the Supreme Court and of the High Courts. PART E— Provisions as to the Comptroller and Auditor-General of India. THIRD SCHEDULE—Forms of Oaths or Affirmations. FOURTH SCHEDULE—Allocation of seats in the Council of States. FIFTH SCHEDULE—Provisions as to the Administration and Control of Scheduled Areas and Scheduled Tribes. PART A—General. PART B—Administration and Control of Scheduled Areas and Scheduled Tribes. PART C— Scheduled Areas. PART D—Amendment of the Schedule. SIXTH SCHEDULE—Provisions as to the Administration of Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram. SEVENTH SCHEDULE— List I— Union List. List II— State List. List III— Concurrent List. EIGHTH SCHEDULE—Languages. 21 NINTH SCHEDULE—Validation of certain Acts and Regulations. TENTH SCHEDULE—Provisions as to disqualification on ground of defection. ELEVENTH SCHEDULE—Powers, authority and responsibilities of Panchayats. TWELFTH SCHEDULE—Powers, authority and responsibilities of Municipalities, etc. APPENDIX I—The Constitution (Application to Jammu and Kashmir) Order, 2019. APPENDIXII—Extracts from the Constitution (Forty-fourth Amendment) Act, 1978 APPENDIX III—The Constitution (Eighty-eighth Amendment) Act, 2003. APPENDIX IV—The Constitution (One Hundredth Amendment) Act, 2015.

How to Prepare for AIBE 17 Exam 2022 www.lawtool.net How to Prepare for AIBE Exam After you complete the 3-year or 5-year LLB degree from a Bar Council of India approved institute and meet the other requirements, you’re eligible for the All India Bar Examination (AIBE). Once you pass this certification exam, you get the Certificate of Practice (COP). This permits you to practice as an advocate in Indian Courts. Without passing the All India Bar exam, you cannot practice in any court You don’t need any law notes for AIBE. Just focus on Bare Acts. Plus, with the syllabus subjects (given below), make sure you focus well on legal maxims and some of the landmark case laws. The All India Bar Examination (AIBE) is an exam that a law graduate will have to clear for practicing law in any Court of law in India. But, despite being an open book exam many law graduates find it difficult to clear it in the first attempt. The assumption that AIBE Exam 2022 is an open Bare Act exam and books can be referred for answering the questions is the biggest mistake that most candidates make. Here, it is important to understand that AIBE is an assessment of legal knowledge, conceptual clarity, decision making and aptitude required to practice law. Thus, one must prepare for AIBE Exam in a holistic manner. The AIBE 2022 preparation may include studying the topics mentioned in the syllabus, practicing previous years’ papers, making short notes etc. Read the complete article below to learn about how to prepare for AIBE 2022, its syllabus, pattern and more. Read the questions carefully. Several of them can be solved just by reading the question and seeing the index page of the Bare Act of that question. Truly. Read the question. By the language and a few facts, you’ll get to know what the subject is. Now, open that Bare Act book’s index page, and it should help you solve the question. If you need to dive more, quickly go to that Article or section using the page number mentioned in the index Section Division For AIBE Preparation Tips 2022 AIBE Exam is a basic test to examine whether the law graduate is capable of working as an advocate of not. The preparation plan should be simple and based on the syllabus suggested by the council itself. However, one may wonder what additional things except reading Bare Acts should be done to clear the exam easily. Then comes the need to have a detailed guide for AIBE preparation, Here are some tips to clear AIBE comfortably. The syllabus should be the basis for AIBE preparation AIBE has a definite syllabus and questions are framed only from the topics mentioned in it. So, it becomes crucial to understand the syllabus and make a broad framework for preparation. In addition, one must be aware of the AIBE exam pattern which informs about the important modalities of the test. For example, candidates need to know that AIBE is a three-hour long examination. And there will be a total of 100 objective type questions. Each question carries one mark and there will be no negative marking in the test which means one must try to answer all the questions without thinking about the prospectus of negative marking. Make a Study Time Table One should not prepare for AIBE in an unorganized manner. It is the first requirement to make a study plan after keeping the vastness of AIBE syllabus and exam date into consideration. The study routine should include all aspects of preparation such as books study, notes making, revision etc. AIBE EXAM 2022 would require the candidate to demonstrate the conceptual clarity of the topics. And, developing legal concepts will take time. So, candidates should make a study schedule before starting the preparation for AIBE. Find Best Books for AIBE Preparation Although an open book exam, AIBE becomes a challenge when you don’t have any idea about the books required for preparation. Many times, candidates are seen relying on just one book meant for AIBE preparation. However, many of them still find it tough to clear the exam because they fail to find the answers from the book. That is why it is essential to have the right set of books well before the exam and study them wholeheartedly. Some of the books that can be used for AIBE 2022 preparation are given below. · Bare Acts and Rules · Universal Constitution of India · Intellectual Property Law · Landmark case laws · Legal maxims list Make Short Notes on AIBE important Topics Making notes is a good habit and it benefits at the time of examination. Candidates should make short and concise notes on all important topics of AIBE. A lot of questions are asked directly from cases, so it’s advised to make a case list on all important judgments and ongoing legal cases. Along with this, prepare legal maxims for the examination. Since candidates are allowed to carry the study notes at the exam hall, one may short notes for answering questions in the examination Solve Previous Years Papers of AIBE One should solve a lot of AIBE previous year papers before going to the examination. It makes the candidate familiar with the test scheme, difficulty level and other aspects of the examination. Also, practising the AIBE sample papers in a timed manner would help the candidates learn time management skills which are crucial for clearing AIBE Learn Time Management Candidates are given three-hours in the AIBE examination for answering 100 questions. Still, many candidates find it difficult to answer all the questions because they lack time management skills. Within 3 hours, candidates will be required to read the question and find the answer from the study material. And, while finding the right answer, many candidates waste a lot of time. So, it is important for the candidate to learn time management before going to the examination hall. Solve a good number of previous year question papers in a stimulating atmosphere. Make sure while answering the questions at home, the timer is on. Try to complete the test within three hours. What things to Carry to the AIBE Exam Hall Candidates should carry the right study material to the examination hall. It is not good to carry a lot of study material and overburden yourself. Instead, it is advised to carry only a few books that you have already read during the course of AIBE preparation. Along with the books, one should carry short notes or any hecks if available. Make sure that all study material is well organized and you are aware of the content given in them Frequently Asked Question (FAQs) - How to Prepare for AIBE - Tips & Study Plan Question: How many questions are asked in AIBE? Answer: The AIBE paper will consist of 100 objective-type questions. You can answer all questions as there is no negative marking. Question: What should I read for AIBE preparation? Answer: You should refer to the AIBE syllabus to know about the topics required to be studied for AIBE. It si recommended that one should read Bare Acts and Rules, Constitution, Legal maxims and cases and other related books. Question: What should I carry in the AIBE exam hall? Answer: You can carry the study material to refer or recheck your answers in the examination hall. It is advised to carry the standard books and short notes inside the examination hall. Question: How can I learn time management for AIBE preparation? Answer: You should solve the AIBE previous year papers in a time-bound manner. Practice a lot of mock papers and prepare well to learn time management. Minimum qualifying marks in AIBE 2022 As per the guidelines of the BCI, the candidate has to score certain minimum marks to qualify in AIBE. And only such candidates who qualify in the exam will be issued Certification of Practice (COP). AIBE Minimum Qualifying Marks 2022 Category Minimum qualifying marks General - 40% SC/ST - 35% AIBE XVII (17) 2022 Exam Pattern Syllabus for AIBE XVII (17) AIBE – Previous Year Question DOWNLOAD AIBE (All India Bar Examination) is a national-level examination. It is conducted by the Bar Council of India (BCI). AIBE is the qualifying examination to achieve the “Certificate of Practice” in legal professions. On the basis of the result of the AIBE exam, the qualified candidates are awarded this certificate. ​AIBE – Previous Year Question DOWNLOAD

State' As Defined In Article - 12 www.lawtool.net State' as defined in Art. 12 : "State" is defined in Art. 12 of the Constitution. It includes (1) the Government and Parliament of India; (2) the Government and State Legislatures and (3) all local or other authorities within the territory of India or under the control of the Government of India. This definition is for purposes of Part III as writs can be issued only against the State, and, not against private or other bodies not included in the definition. The Supreme Court has widened the scope of 'local or other authorities' in its recent decisions. (i) in Shanta Bai's case, the Madras High Court had held that the University was not within "other authorities" and hence, was not within the definition, no writ could be issued. This was overruled by the Supreme Court in Rajasthan Electricity Board case. It held that 'other authorities' included the Electricity Board, University, etc. (ii) in Sukhdev V. Bhagatram, the Supreme Court held that the Oil and Natural Gas Commission (ONGC), LIC, Industrial Financial Corporation were within Art. 12. (iii) in Airport Authorities Case, the Court held that to be an authority within Art. 12, it must be an agency or instrumentality of the Government. The tests are— (a) Financial resources (must be by the government); (b) Deep State Control; (c) Functional Character must be government; (d) Department of Government transferred to Corporation; (e) Corporation, with State control or monopoly. (iv) in Ajay Hasia's case the Supreme Court further enlarged the scope of Art. 12. It held a government-owned society registered under Societies Registration Act, was an 'instrumentality' and hence, 'State'. It has been held that the Indian Statistical Society, Indian Council of Agricultural Research, Food Corporation of India, Steel Authority of India, the Central Inland Water Transport Corporation, and Bombay Children's Aid Society are within the definition of 'State'. Exceptions : (1) Judiciary is not within the definition for purposes of Part III; (2) Private Bodies, or authorities or Companies.

United Nations International Children's Emergency Fund ( UNICEF ) www.lawtool.net The United Nations International Children's Emergency Fund ( UNICEF ) is one of the specialized agencies of the United Nations. It was established in 1946 by the United Nations General Assembly. All the member-states of the UNO are members of UNICEF. An elected body of thirty - States ' Executive Board administers the affairs of UNICEF. In 1953, the name UNICEF was changed into ' U.N. Children's Fund '. However, it was also resolved by the General Assembly of the UNO to retain UNICEF. Its headquarters is situated in New York. UNICEF is a specialized agency of UNO. It is not a non-governmental agency. As the objects of UNICEF are related with philanthropic and human rights, we must study in academic interests. Object It deals with the rehabilitation of children in war-ravaged countries. UNICEF's objectives closely resemble with World Health Organization ( WHO ), and other specialized agencies of the UNO like UNDP, FAO, UNESCO. In certain occasions, UNICEF and WHO worked together to solve the problems, i.e. malaria , tuberculosis venereal diseases , etc. Now , UNICEF concentrates in the fields such as maternal, child health , nutrition , environmental sanitation, water supply to rural areas, health centres, health education , etc. , which will be beneficial to children . Role Of UNICEF Child health : UNICEF pays greater attention on the child health . It gives financial support in the production and distribution of vaccination materials to several diseases , specially those occur to children . UNICEF assisted India to establish a Penicillin plant in Pune . Supplying DDT , iodized salt , vitamin tablets , etc. to the children , is one of its functions . Child nutrition : The children are also human beings . They are entitled to have right to food . Hence UNICEF pays much attention on the child nutrition . It gives financial assistance for the distribution of low - cost protein - rich food mixtures . For this purpose , it has collaboration with FAO , and began to helping ' applied nutrition ' programmes through such channels as community development . For this purpose , UNICEF contributed huge funds to India , and established child nutrition centres throughout the country . Education : UNICEF preaches that the children have to right to education . Right to education is vested in every child and it is a part and parcel of human right . For this purpose , UNICEF , with the collaboration of UNESCO , provides the study materials , teaching techniques , library books , audiovisual aids for the children especially belonging to the third world . Family and Child welfare : To develop the personality and health of children , first it is necessary to educate the parents . on this issue , and provides parent UNICEF concentrates education , day - care centres , child welfare and youth agencies , women's clubs , etc. Country health programming : The UNICEF aims to eradicate specific diseases and to protect the young children of entire world , especially the children of the third world. It has been paying high voluminous attention on the concept of ' whole child ' . The concept of ' whole child ' means, the assistance should not be limited to health and nutrition, but it should extend to develop the personality of the children, which may in turn evidence in developing the countries . Because to - day's child is tomorrow's citizen and would become integral part of the fully developed society.

BANKING LAW WWW.LAWTOOL.NET Multiple Choice Questions 1. In promissory note the liability of the maker on note is : (a) Primary and absolute (b) Secondary (c) Conditional (d) Unconditional 2. A collecting Bank gets Statutory Protection under : (a) R. B. I. Act (b) Banking Regulation Act (c) Negotiable Instrument Act (d) Indian Contract Act 3. A garnishee order is applicable to : (a) Demand deposit (b) Time deposit (c) Recurring deposit (d) All of the above 4. Any change which alters the business effect of an instrument is considered as material alteration as per : (a) Section 87 (b) Section 123 (c) Section 124 (d) Section 148 5. A formal certificate of Notary Public attesting the dishonor of the bill by non-payment is called as : (a) Noting (b) Protesting (c) Bouncing of Cheque (d) None of the above 6. A bill is inland bill if : (a) It is drawn in India on a person residing in India—Whether payable in or outside India. (b) Drawn in India on a person residing outside India but payable in India (c) Both (a) and (b) (d) None of the above 7. Rights of set off can be exercised immediately on the happening of : (a) Insolvency (b) Death of the customer (c) Income Tax attachment order (d) All of the above 8. Commercial Bank cannot commence the business of banking without obtaining licence from : (a) Central government (b) State government (c) Reserve Bank of India (d) Co-operative Bank 9. Mutual funds in India are regulated by : (a) SEBI (b) RBI (c) AMFI (d) FIMMDA 10.Liability of party to negotiate instrument is discharged by the operation of law which may occur on the following ground : (a) By Lapse of Time (b) By Merger (c) Law of Insolvency (d) All of the above 11. The liability of drawer on dishonour of a cheque under Negotiable Instruments Act is contained in : (a) Section 140 (b) Section 141 (c) Section 138 (d) Section 139 12. Which of the following is correct statement ? (a) A cheque is a bill of exchange (b) A cheque is a bill of lading (c) Every bill of exchange is a cheque (d) Every bill of lading is a cheque 13.The objective of KYC (Know Your Customer) requirement as stated in RBI guidelines is : (a) to enable the customer to open an account (b) to prevent banking system from being used by antisocial/criminal/terrorist elements (c) to maintain banker-customer relationship (d) None of the above 14. Securitisation is a process of acquiring the loans classified as : (a) Bank debts (b) Bad debts (c) Performing debts (d) Non peforming debts 15. The long form of ATM is : (a) All Time Money (b) All Tale Money (c) Automated Teller Machine (d) All of the above

TRADE MARK ACT 1999 www.lawtool.net Define trade mark. State the absolute grounds for registration of trademark. Define trademark. Distinguish it from property mark. State the different forms of trademark. 'No person is entitled to sale his goods or services in the name of established and well known Trade Marks.' Comment. What amounts to infringement of trademark? Explain the criminal remedies available for infringement of trademark. What is the Trade Mark? Explain the essential features of functions of trade mark. What is Trade mark? Explain the different kinds of trade marks. 1. Define trade mark. State the absolute grounds for registration of trademark. ANS –trade mark define –a trade mark means mark capable of being representedgraphically and which is capable of distinguishing the good and service of one person from those ofother and include shape of good combination colors ,mark include a device ,branded, heading ,label ,numeral shape of good ,packing or combination there of Registration section 23 Registration of trade mark the registration shall issue to the applicant a certificate prescribed from of registration sealed with seal of the trade mark registry. Absolute ground for refusal of registration Under section 9 the trade mark which lack distinctive character which consist to designate the kin ,quality ,and value etc. of the good or service or which have become customary in the bonafide and established practice of tread ,cannot be registered Registry whole decide an application While deciding the application and the question as to register or not register a trade mark 1)Absolute ground for refusal of registration 2)Limitation as to color 3)Relating ground for refusal of registration 4)Honest and concurrent use 5)Prohibition of registration of names of chemical element 6)Names of representative of living person or person who recently died Distinction between trade mark and property mark 1)Trade mark –trade mark means a mark used in relation to good for the purpose of indicating or so to indicate a connection in the course of trade between good and some person having the right as proprietor to use that marks 2)Property mark –property mark as defined by section 479 of the IPC means a mark used for denoting that a movable property belong to a particular person Characteristic of trade mark 1)Signature ,number, letter or combination 2)Graphical represented 3)Relation good or services 4)Goods its packing or combinations vObject of the trade mark 1)Provide protection to the trademarks 2)Registration of trademark 3)Transfer of registration trademark 4)Transfer of trademark and also protection 5)Protection of the trade mark as aspect of commercial law 6)Protection of trade mark as an aspect consumer right Type of trade mark 1)Registered (registered under trade mark law ) 2)Unregistered trademark –(called common-law mark ) Function of trade mark 1)Consumer to identify the source of goods 2)Advertising the product 3)Quality of product 4)Brand image (clothing branded ) Well-known trademark vIn any relation to any good or service means a mark which so to the substantial segment of the public which uses such good or receives that use of such mark in relation to other goods or services Indicating a commotion in course of trade a person using the mark in relation to first mentioned good or services Procedure of registration trade mark sec 18 Registration of trade mark any person claiming to be proprietor of trade mark or proposed shall apply in writing to the register in the prescribed manner for registration of his trade mark Advertisement of application sec 20 Application for registration of a trade mark has been accepted the registration shall advertisement in the prescribed manner Opposition to registration section 21 Any person may within 3 months from the date of the advertisement or re-advertisement of an application for registration . Registration section 23 Application for registration of a trade mark has been accepted and grant registration shall issue to the application a certificate in the prescribed from of registration there of sealed with seal of trade mark registry Infringement of trade mark Infringement of a trademark occur of a person or registered user use the same mark or a deceptively similar mark in relation to the same good or service it cause confusion or deception in the mind of the purchasers

Intellectual property Laws www.lawtool.net Intellectual property – as the term intellectual property relates to the creation of human mind and human intellects this property is called intellectual property. in other words Intellectual property is the creative work of the human intellect. A right to intellectual property is an invisible/intangible right to a product of a man’s brain such as a new invented product i.e. property of the mind as against a right for material things/tangibles i.e. goods such as a right to the invented goods. Intellectual property rights (IPR) can be defined as the rights given to people over the creation of their minds. They usually give the creator an exclusive right over the use of his/her creations for a certain period of time. Although many of the legal principles governing IP and IPR have evolved over centuries, it was not until the 8th century that the term intellectual property began to be used and not until the late 9th century that it became commonplace in the majority of the world. An intellectual property is at times described as ‘knowledge goods’. The main motivation for its protection is to promote the progress of science and technology, arts, literature and other creative works and to encourage and reward creativity. Nations give statutory expression to the economic rights of creators in their creations and to the rights of the public in accessing those creations. This is instrumental in promoting creativity and dissemination and application of its results. The economic and technological development of a nation will come to a halt if no protection is given to intellectual property rights. Therefore, the contribution of intellectual property is sine qua non for the industrial and economic development of a nation. The prosperity achieved by developed nations is, to a large extent, the result of exploitation of their intellectual property. Intellectual property relates to pieces of information which can be incorporated in tangible objects at the same time in an unlimited number of copies at different locations anywhere in the world. The property is not in those copies but in the information reflected in those copies. According to Article 2(viii) of the Convention Establishing the World Intellectual Property Organisation (WIPO) 1967, intellectual property includes right relating to In other words intellectual property relates to pieces of information which incorporated in tangible objects at the same time in an unlimited number of copy at a different location anywhere in the world (i) literary, artistic and scientific works; (ii) performance of performing artists, phonograms and broadcasts; (iii) inventions in all fields of human endeavour; (iv) scientific discoveries; (v) industrial designs; (vi) trademarks, service marks and commercial names and designations; (vii) protection against unfair competition; and all other rights resulting from intellectual activity in the industrial, scientific, literary or artistic fields. Kind of intellectual property Industrial property Copyright The convention establishing world intellectual property organization 1967 Characteristic of intellectual property act ·Literary, artistic and scientific work ·Performance and performing artist ·Invention in field of human endeavor ·Scientific discovery ·Industrial designs ·Trademark and service mark ·Protection against unfair competition Scope of intellectual property right ·Scope of intellectual property right is very wide legal concept as trade mark ,patents ,designs ,as well as copyright ·Legal concept deal in one way protection of the fruits of mans ,s creative efforts Intellectual property is usually divided into two branches : copyright and industrial property. Intellectual property has assumed central importance throughout the world in the recent past. The intellectual property, which was mainly the subject matter of the World Intellectual Property Organization (WIPO) has also become a part of the World Trade Organization (WTO) regime in 1995. The Agreement on Trade-related Aspects of Intellectual Property Rights including Trade in Counterfeit Goods (TRIPs Agreement) of the WTO Treaty evolved minimum standards for the protection of intellectual property for the member states to incorporate in their municipal laws. These rights may be enforced by a court via a lawsuit. The reasoning for intellectual property is to encourage innovation without the fear that a competitor will steal the idea and / or take the credit for it. The intangible nature of intellectual property presents difficulties when compared with traditional property like land or goods. Unlike traditional property, intellectual property is “indivisible” ; an unlimited number of people can “consume” an intellectual good without it being depleted. Additionally, investments in intellectual goods suffer from problems of appropriation ; a landowner can surround their land with a robust fence and hire armed guards to protect it, but a producer of information or an intellectual good can usually do very little to stop their first buyer from replicating it and selling it at a lower price. Balancing rights so that they are strong enough to encourage the creation of intellectual goods but not so strong that they prevent the goods' wide use is the primary focus of modern intellectual property law. What are intellectual property rights? Intellectual property (IP) is a term referring to a brand, invention, design or other kind of creation, which a person or business has legal rights over. Almost all businesses own some form of IP, which could be a business asset. Common types of IP include Copyright – this protects written or published works such as books, songs, films, web content and artistic works; Patents – this protects commercial inventions, for example, a new business product or process; y Designs – this protects designs, such as drawings or computer models; Trade marks – this protects signs, symbols, logos, words or sounds that distinguish your products and services from those of your competitors. IP can be either registered or unregistered. With unregistered IP, you automatically have legal rights over your creation. Unregistered forms of IP include copyright, unregistered design rights, common law trade marks and database rights, confidential information and trade secrets. With registered IP, you will have to apply to an authority, such as the Intellectual Property Office in the UK, to have your rights recognised. If you do not do this, others are free to exploit your creations. Registered forms of IP include patents, registered trade marks and registered design rights. Copyright is also registerable. International considerations India has been a World Trade Organisation (WTO) member since 1995. WTO member nations must include some IP protection in their national laws. This means that if you are doing business with India, you will find some similarity between local IP law and enforcement procedures, and those in force in the UK. Treaties and reciprocal agreements India is also a signatory to the following international IP agreements: the Paris Convention – under this, any person from a signatory state can apply for a patent or trade mark in any other signatory state, and will be given the same enforcement rights and status as a national of that country would be; the Berne Convention – under this, each member state recognises the copyright of authors from other member states in the same way as the copyright of its own nationals; the Madrid Protocol – under this, a person can file a single trade mark application at their national office that will provide protection in multiple countries; the Patent Cooperation Treaty – this is a central system for obtaining a ‘bundle’ of national patent applications in different jurisdictions through a single application.India is not a signatory to the Hague Agreement, which allows the protection of designs in multiple countries through a single filing. Nature of intellectual property ·Territorial ·Giving an exclusive right to owner ·Assignable ·Subject to public policy ·Divisible ·Volatility (resided in the memory of the author )

Governor: www.lawtool.net According to the Constitution, there should be a Governor for each State (Art. 153) and the Executive Power of the State is vested in him (Art. 154). He is the Constitutional Head of the State and exercises his powers either directly or through officers subordinate to him. He acts according to the advice of the cabinet.Governor article 153 provides the governor for each state one person may be appointed as a governor at two or more states constitution and nominal head of the executive bound by the advice of the minister governer of the states shall be appointed by the president of India warrant under his hand and seal Appointment: Any Indian Citizen who has completed 35 years of age, may be appointed as the Governor by the President. Though there is a convention to consult the Chief Minister of the State before appointing the Governor of the State, still this is not followed in all cases. On appointment, the Governor takes an oath, before entering on his office. He is appointed by the President and holds the job during the pleasure of the President. He may be removed or dismissed, and the Presidential “pleasure” or action is not justiciable (SuryaNarain VUnion). Mr. P. Patwari, the Governor ofTamilnadu was dismissed in 1980; Mr. Raghukul Tilak,Governor of Rajastan was dismissed in 1981. These dismissals have been much criticised. Of course, the Governor may resign at any time (e.g. : Mr. Ray, Governor of Punjab). Powers and Functions: Executive Powers : All executive actions are taken in the name of the Governor. He acts according to the advice of the Cabinet headed by the Chief Minister. The advice so tendered by the cabinet or ministers cannot be inquired into by any courts. He appoints the Chief Minister, and, on the advice of the Chief Minister, other ministers. The Chief Minister and other ministers hold their office during the pleasure of the Governor. According to the doctrine of Cabinet responsibility, the chief minister and other ministers hold their office so long as they command the confidence of the Assembly. In practice, however, the role of the Governors is not uniform : (i) in 1970, Sri Charan Singh as Chief Minister of UP was not given an opportunity to prove his majority in the Assembly but the Governor asked him to resign. On refusal, he wrote to Mr. Giri, the President to invoke Art. 356, which he did and President’s rule was imposed. This has been much criticized. (ii) In 1988, the chief minister of Karnataka Sri Bommai was dismissed and President’s rule was imposed. No opportunity to prove majority was given. (iii) In 1972, when Smt. Nandini Satpathy resigned as chief minister of Orissa, Sri B. Patnaik claimed a majority but instead of giving an opportunity, the Governor recommended President's Rule and dissolved the assembly. (iv) In Andhra Pradesh, Sri N. T. Rama Rao was dismissed by the Governor, and refused to give permission for 2 days to prove his majority. Sri N.T.R. paraded his supporters before the President at New Delhi. The Governor resigned. The new governor asked Sri Bhaskar Rao to prove his majority, but he failed. Sri N.T.R. proved his majority in 4 days and formed his ministry. Financial Powers : Money Bills are to be introduced only on the recommendation of the Governor. He has the contingency Fund at his disposal. He causes the Budget to be placed before the Houses. Legislative Powers : The Governor has the powers to summon the Houses, to prorogue or to dissolve the assembly. He has a right to address the Houses, to send messages etc . In regard to Bills passed by both the Houses and sent to him, he may give his assent, or send to the Legislature for reconsideration. If the Bill is passed again with or without these recommendations, he should give his assent. Ordinance Making Powers—Art. 213: This is an important legislative power of the Governor, similar to President'spower under Art. 123 of the constitution.Hecanissuean ordinance (1) when the Houses are not insession; (2) when he is satisfied that circumstances exist which require him to take immediate action. However, in cases where the Bill requires the consideration of the President, he cannot issue an ordinance. Every ordinance should be laid before both houses and should be passed, within 6 weeks from the date of re-assembling of the Legislature, otherwise, it ceases to have effect. Of course, the Governor may withdraw the ordinance at any time before 6 weeks. The ordinance is valid as an Act of Legislature. The leading case is Wadhava V State of Bihar where the Governor had issued 256 Ordinances, including re-promulgations. The Supreme Court held that this was a fraud on the Constitution. Pardoning Powers : The governor has the powers to pardon, to reprieve, to respite or remit punishment; or to suspend, remit or commute the sentence of any person convicted of any offence against any law relating to matter to which the power of the State extends. The President's power under Art. 72 is extensive and can grant pardon in case of death sentence. The Governor has no such power. He can suspend, remit or commute a sentence of death. In Nanavati V State of Bombay, N was convicted for murder of Ahuja and was sentenced to life imprisonment by the Bombay High Court. N was in Naval custody. He moved the Special Leave Petition to Supreme Court. On the same day the Governor suspended the sentence to enable him to remain in Naval custody. Held, the Governor has no power to suspend a sentence, when the case in subjudice in the Supreme Court. Miscellaneous: The Governor has, as per the Constitution, other powers, but has no powers in the following : (1) Emergency Powers; (2) Military Powers; (3) Appointing Powers of Judges, Attorney General etc.

Ten commandments of Advocates www.lawtool.net The various duties of an Advocate like duties to the client, duties to the court, duties to the colleagues and duties to the public shall be put into the following ten rules popularly known as the ten Commandments of Advocates. 1. Protection of the interest of the client: An Advocate must be loyal to the interests of the client and fight for his cause without the fear of any unpleasant consequence to him or any other person (see duty to the client). 2. Proper Estimation of the value of the Legal Advise: An Advocate shall not over estimate or under estimate the value of his advice. He must always give proper legal advice to the client. 3. Honest and Respect: He must be always honest and respectful to the court. 4. Preparation of the case: He must prepare the case thoroughly before presenting it to the court. 5. Service: Lawyers shall be willing to protect the rights of the oppressed and the poor. 6. Loyalty to Law and Justice: He must always give advise to enhance loyalty to law and justice. 7. Fellowship: He must be always friendly with the fellowmembers of the Bar and more friendly with the young lawyers and encourage them. 8. Fairness: He must be fair in his dealings with the client, with the court and with the public 9. Systematic Study: He must develop the habit of systematic study of the law and acquainted with the latest developments in Law. 10. Prudence and Diligence: He must always vigilant and active. He must avoid the easy come and easy-go method.

PROFESSIONAL ETHICS www.lawtool.net PROFESSIONAL ETHICS, MEANING & SCOPE The legal profession is one of the noblest and the brilliant professions of the world. Absolute independence is its characteristic feature. "Ethics “of the legal profession, embodies a code of conduct, a set of standard moral principles which should be observed by a legal practitioner in relationship with his client, the court, the profession, his brethren and himself. The Bar Council of India has framed the rules for professional conduct which are to be followed by the members of the profession. Every profession has a code of morality and the legal profession has its own code for observance by those who are in the profession. The first and the foremost principle is that an advocate should be a ''Gentleman". Honesty and integrity are his priced virtues in the profession. Moral excellence is like a torch in the darkness. He should not falsify facts or conceal a wrong by restoring to deception. He should not accept any work which is not honourable. He should not appoint touts to canvas business for him. He should not advertise. He should not undersell himself. Junior in the profession should be treated with kindness by the seniors. Abbot Parry J has summarised the qualities of an advocate in his book "The Seven Lamps ofAdvocacy”. He States that Honesty, Courage, Industry, wit, eloquence judgment and fellowship are the seven lamps that spread light and bring glory .to the advocate. The Advocates Act 1961, has provided for disciplinary action against those advocates who are guilty of "Professional or other misconduct". The disciplinary committee, after duly conducting an enquiry (by giving notice and hearing) is empowered to suspend, reprimand or remove an advocate from the rolls. Appeal is allowed to the Bar Council of India and then to the Supreme Court. If fine, the principles of professional ethics are not just the moral norms, they have the force or the sanction under the Advocates Act. Those who are guilty of misconduct should be punished, and in that direction the Advocates Act is a progressive and regulatory enactment.

TAJ TRAPEZIUM CASE M. C. Mehta v Union of India AIR 1997 SC 734 www.lawtool.net ISSUES AIR POLLUTION Activist-lawyer M. C. Mehta fought a long and arduous battle over the pollution caused by industries in the vicinity of the famous Taj Mahal in Agra, which were causing damage to the famous monument, especially from the Mathura refinery. Mehta moved the Supreme Court in 1984, claiming that the Sulphur dioxide released by the Mathura refinery combined with oxygen and moisture in the air to produce sulphuric acid in the atmosphere, which was corroding the white marble of the Taj Mahal. The petitioner also claimed that brick kilns, vehicular traffic and generator sets were also responsible for polluting the ambient air around the Taj, and that the white marble had yellowed and blackened in places. There were ugly brown and black spots at some places in the monument, Mehta also alleged. In his ruling, Justice Kuldip Singh observed that the Taj was not only a cultural heritage, but was an industry by itself since over two million tourists visit every year. It is a source of revenue for the country. The apex court created a Taj Trapezium,' which consists of 10,400 square kilometers of area roughly in the shape of a trapezium around the Taj. This was done to regulate the activities in the region so that pollution could be controlled. Industries were asked to shift to eco-friendly fuel and reduce the use of diesels generators. The Government of Uttar Pradesh was asked to improve power supply to the city so that the use of diesel generators could be reduced. Tanneries operating from Agra were asked to shift from the trapezium, The Central Pollution Control Boards and the UP Pollution Control Board were asked to monitor the quality of air and report the same to the court. The apex court also asked the government to take steps to undo the damage to the environment and the white marbles at Taj and to undertake cleaning up operations.

Indure Ltd.v.Deo Raj Guptha www.lawtool.net Indure Ltd.v.Deo Raj GupthaBCI TR Case No.58/1993 The complainant company is one of the highest producer of ash handling system in the world, having large manufacturing and engineering factories. The respondent was the Advocate of the company and various cases related to the company was entrusted with him. In April 1986 NELCO precisions, a company located at Faridabad gave a false advertisement in the papers that Indure Ltd. is using the parts manufactured by NELCO precisions. To stop this false advertisement Indure Ltd. instructed the respondent to serve a legal notice to NELCO. Notice was sent, but the notice has not given the desired result. Therefore, the respondent was instructed to file a case against NELCO. A plaint was prepared and it was approved by the petitioner company and necessary court fees was also paid to him. The respondent informed the complainant that he has filed the suit in the Delhi High Court and got a stay order. Infact no suit had been filed. The complainant filed a complaint in the Bar Council of U.P.alleging professional misconduct against the respondent. They alleged that the respondent had made a similar type of misrepresentation earlier also when he was instructed to file a case against Anoel Industries Ltd.A criminal complaint was also filed against Gupta in this regard. The respondent filed a very brief counter and failed to give any explanation about the serious allegation of professional misconduct. He simply prayed that for the same matter there is already a criminal case pending against him, so the Bar Council should not proceed with the complaint. When the petition was pending before the Bar Council, the criminal case was disposed off and he was convicted. Since the U.P Bar Council could not able to complete the enquiry within one year the petition was transferred to the Bar Council of India. The Bar Council of India examined the complainant and the respondent and finally came to the conclusion that the allegations against the respondent the complainant has been proved beyond reasonable doubt and directed the removal of his name from the roll of Advocates and prohibited him from practicing as an Advocate.

Banumurthy v.Bar Council of Andhra PraadheshDC Appeal No.3/1994 www.lawtool.net The appellant was a member of the Andhra Pradesh Judicial service. When he was working as Metropolitan Magistrate at Hydrabad there were certain allegations of corruption against him. A departmental inquiry was conducted and e was served with an order of compulsory retirement and retired on 30-7-1991. After compulsory retirement, he applied for resumption of practice. The State Bar Council referred the matter to the Bar Council of India because he had been found guilty by the departmental inquiry. The Bar Council of India returned the matter to the Disciplinary Committee of the State Bar Council found him guilty of professional misconduct and suspended him from practice for a period of 2 years. Against this order the present appeal has been filed. When the appeal was pending, he was allowed to resume his practice from 6-4-1994 by some court order. Bar Council of India continued the inquiry and finally held that since 2 years have already elapsed since his punishment for corruption charges, he shall resume his practice.