Author: PRASANNASRI26092001

“BALANCING LIBERTY, DISSENT & PUBLIC ORDER IN CONTEMPORARY INDIA” – “RE-DEFINING THE CONSTITUTIONAL PHILOSOPHY OF ARTICLE 19(1)A IN THIS MODERN ERA”

AUTHOR – PRATHAMESH SANJAY, STUDENT AT SYMBIOSIS LAW SCHOOL, NAGPUR

BEST CITATION – PRATHAMESH SANJAY, “BALANCING LIBERTY, DISSENT & PUBLIC ORDER IN CONTEMPORARY INDIA” – “RE-DEFINING THE CONSTITUTIONAL PHILOSOPHY OF ARTICLE 19(1)A IN THIS MODERN ERA”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 01-05, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I914

Abstract

The theme of “Balancing the liberty, dissent & public order” defines the free speech and preserves the social stability. Article 19(1)(a) guarantees freedom of speech & expression. Which is one of the foundational democratic Right of a citizen, The proviso embodies the idea of liberty, accountability and participatory governance. The free speech has been open to various judicial interpretation, through over the year there have been drastic changes regarding the article, various tests are there from reasonable restriction till present day the proportionality test. Article 19(2) defines the reasonable restriction on free speech and freedom of expression. Presently the paper will deal through philosophy of 19(1) with the rising challenges with regards to free speech in this algorithmic era. We will also come various tests which the court has made a foundation to determine what is deemed to be reasonable and unreasonable? the emergence of hate speech and polarized discourse challenges the fine balance between liberty and equality in a plural society. The regulatory measures may lead to overbreadth, which may chill dissent and democratic participation. The main part will deal with the judicial evolution of Article 19(1) and compare it to modern day situation of public order and digital governance. We will see how the dissent is to be protected while applying restriction which are narrow, reasonable, proportionate in this Algorithmic sphere.

Key words: Accountability, Algorithmic, Reasonable, Polarized, restriction, Hate-speech, liberty, equality.

THE JURISPRUDENTIAL DICHOTOMY BETWEEN ENTERTAINMENT TAX AND SPORTING RECOGNITION IN TRANSANATIONAL COMMERCIAL LAW: AN ANALYSIS OF FORMULA ONE RACING

AUTHOR – AVINASH KESHARI* & AISHWARYA SINGH**

* LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

** ASSISTANT PROFESSOR, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

BEST CITATION – AVINASH KESHARI & AISHWARYA SING,THE JURISPRUDENTIAL DICHOTOMY BETWEEN ENTERTAINMENT TAX AND SPORTING RECOGNITION IN TRANSANATIONAL COMMERCIAL LAW: AN ANALYSIS OF FORMULA ONE RACING, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 118-126, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I913

Abstract

The Formula One Indian Grand Prix was a historic step in the commercialisation of representing a profound milestone in the globalization of professional sport. However, state authorities classified the event exclusively as entertainment rather than a sport, thereby stripping this premier motorsport of its professional sporting status for tax purposes. This brought about a major legal and financial crisis, which led to the untimely departure of the event after only three seasons. The main aim of the chapter is to give a comprehensive doctrinal examination of the taxation system of transnational mega-sporting events in India. It compares the domestic statutory interpretations with the international taxation paradigm. This study is methodologically based on the systematic thematic analysis of primary statutory tools: the Uttar Pradesh Entertainments and Betting Tax Act, 1979. It uses these alongside pivotal judicial pronouncements to deconstruct the arbitrary legislative distinction between games of skill and leisure activities. The analysis, by relying on the landmark Supreme Court case of K.R. Lakshmanan v. State of Tamil Nadu, asserts the sporting nature of motorsports. Moreover, the report is a critical assessment of international sports taxation jurisprudence in Formula One World Championship Ltd. v. Comm’r of Income Tax. It outlines the intricate parameters of a Permanent Establishment in Article 5(1) of the India-United Kingdom Double Taxation Avoidance Agreement. Results indicate that there is a deep-rooted systemic tension between Lex Sportiva and sovereign fiscal policies, which is intrinsically repelling foreign direct investment. As the chapter moves into the modern era, the ameliorative effect of the Goods and Services Tax regime and officialization of the Federation of Motor Sports Clubs of India is evaluated. It measures the effects of these regulatory changes on nascent events. The chapter is ended with detailed policy recommendations. Their purpose is to reconcile definition of sport under fiscal laws and incorporate special tax dispute resolution provisions in the Draft National Sports Governance Bill, 2024.

Keywords: Formula One; Entertainment Tax; Lex Sportiva; Permanent Establishment; Sports Law; DTAA.

LAW RELATING TO CONTRACT FARMING: RIGHTS AND PROTECTION OF THE FARMER

AUTHOR – MUKUL PA* & ASHOK DOBHAL**

* LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

** ASSISTANT PROFESSOR, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

BEST CITATION – MUKUL PA & ASHOK DOBHAL,LAW RELATING TO CONTRACT FARMING: RIGHTS AND PROTECTION OF THE FARMER, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 111-117, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I912

Abstract

Agriculture in India is currently at a crossroads, transitioning from traditional methods to more commercialized structures like Contract Farming. This research article explores the intricate legal relationship between individual farmers and corporate sponsors. While contract farming is often presented as a solution to market volatility—providing farmers with access to better technology, quality seeds, and a guaranteed purchase price—it also introduces significant legal risks. The primary focus of this study is the inherent power imbalance between big agribusiness firms and small-scale farmers. Often, the complexity of legal contracts and the lack of awareness lead to situations where the farmer’s rights are compromised.^[1] The article critically analyzes the existing regulatory framework and the transition in Indian agrarian laws to determine if they offer sufficient protection against exploitation. Using a doctrinal approach, the research identifies key “loopholes” in dispute resolution and price-fixing mechanisms, particularly highlighting the payment default crises seen in industries like the Sugar Mill and Cotton Company.^[2] The findings suggest that for contract farming to be truly sustainable, there must be a mandatory inclusion of transparent grievance redressal and safeguards against land alienation. Ultimately, the paper argues for a balanced legal model that promotes corporate investment without sacrificing the socio-economic security of the farming community.

Keywords: Contract Farming, Farmer Rights, Agricultural Law, MSP, RFCTLARR Act 2013, Indian Economy, Dispute Resolution, APMCs.

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[1] Food and Agriculture Organization (FAO), Legal Aspects of Contract Farming, FAO Legislative Study No. 111 (2016) (analyzing information asymmetry and lack of contractual legal literacy among small landholders globally).

[2] Sukhpal Singh, Contracting Out Solutions: Political Economy of Contract Farming in the Indian Punjab, 35(5) World Development 891–907 (2007) (discussing multi-sector payment crises and supply chain breakdowns in corporate contract processing)

ARTIFICIAL INTELLIGENCE AND DETECTION OF CHILD SEXUAL ABUSE MATERIAL ON THE DARK WEB: LEGAL AND ETHICAL CONCERNS

AUTHOR – S MEHA PRIYADHARSHINI, STUDENT AT SCHOOL OF EXCELLENCE IN LAW, CHENNAI

BEST CITATION – S MEHA PRIYADHARSHINI,ARTIFICIAL INTELLIGENCE AND DETECTION OF CHILD SEXUAL ABUSE MATERIAL ON THE DARK WEB: LEGAL AND ETHICAL CONCERNS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 103-110, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I911

ABSTRACT :

The spread of Child Sexual Abuse Material (CSAM) has greatly grown due to the dark web’s and encrypted digital platforms’ explosive expansion, posing major problems for law enforcement organisations around the globe. In response, machine learning, picture recognition, predictive analytics, and automated surveillance systems have made artificial intelligence (AI) a crucial technological tool for identifying, tracking down, and stopping online child exploitation. In addition to critically examining the ethical and legal issues of AI-driven surveillance methods, this study looks at how AI can help fight CSAM on the dark web.

The Information Technology Act of 2000, the Protection of Children from Sexual Offences Act of 2012 (POCSO), and pertinent international documents like the Budapest Convention on Cybercrime and the Convention on the Rights of the Child are evaluated in this paper. In view of Justice K. S. Puttaswamy v. Union of India, it dig deeper into constitutional issues of privacy, proportionality, algorithmic bias, and accountability. The study comes to the conclusion that while AI improves efforts to detect cybercrime and protect children, strong legal protections, judicial supervision, transparency, and ethical governance are necessary to strike a balance between child safety and fundamental rights and digital freedoms.

A CRITICAL STUDY ON CROSS-BORDER COMBINATION IN BALANCING ECONOMIC GROWTH AND COMPETITION IN INDIA

AUTHOR – BAVADHARANI U, LL.M (STUDENT), SCHOOL OF EXCELLENCE IN LAW, TNDALU

BEST CITATION – BAVADHARANI U, A CRITICAL STUDY ON CROSS-BORDER COMBINATION IN BALANCING ECONOMIC GROWTH AND COMPETITION IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 88-102, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I910

ABSTRACT

Combination includes Merger, Acquisition and Amalgamation. And cross-border Combination refers to Merger, Acquisition and Amalgamation in and out of the territory of India by a foreign entity or an Indian Company acquiring company outside the territory of India. After Globalisation in the year of 1991, Cross Border Combination plays a crucial role in economic development of the Country. It encourages Foreign Direct Investment, transfer of Technology, innovation, transfer of resources and creation of employment opportunities and in other hand it had negative impact in host country competitors. When a dominant player in the relevant market mergers with the foreign entity in it possible to AAEC in competition by price fixing, restricting new competitors to enter the market, abusing its dominant position, market allocation and even entering into Anti-competative agreement. It is very important for developing country like India to have proper regulatory mechanism and it do have many authorities. For a merger to establish in India, if it exceeds certain threshold limit it is important to get approved from Reserve Bank of India, National Company Law Tribunal and Competition Commission of India. This study critically examines the impact of cross-border combinations on India’s economic growth and its competition framework. Simultaneously, it assesses the regulatory challenges faced by Indian authorities, especially the Competition Commission of India, in scrutinizing and approving such combinations to ensure they do not hinder competitive market dynamics.

The study further analyses the effectiveness of current legal and policy frameworks i.e. Effects Doctrine in India governing cross-border combinations under the Competition Act, 2002. It evaluates whether these frameworks are adequate to balance economic growth aspirations with the need to maintain a level competition field in the market.

KEYWORDS: Merger, Effects Doctrine, economy, Competition, Cross Border Combination

FROM FISCAL FEDERALISM TO FISCAL SUBORDINATION: A CRITICAL ASSESSMENT OF GST’S IMPACT ON THE REVENUE AUTONOMY OF INDIAN STATES

AUTHOR – HRADYESH CHATURVEDI* & DR. SANJAY KULSHRESTHA**

* RESEARCH SCHOLAR AT JIWAJI UNIVERSITY GWALIOR

** PROFESSOR AT JIWAJI UNIVERSITY GWALIOR

BEST CITATION – HRADYESH CHATURVEDI & DR. SANJAY KULSHRESTHA, FROM FISCAL FEDERALISM TO FISCAL SUBORDINATION: A CRITICAL ASSESSMENT OF GST’S IMPACT ON THE REVENUE AUTONOMY OF INDIAN STATES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 81-87, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This paper critically examines the framework of fiscal federalism and its shift forward, following the introduction of the Goods and Services Tax in India in 2017. The implementation of GST in India has not strengthened cooperative federalism,  it has systematically diluted the revenue autonomy and freedom of Indian states, thereby, reducing them from the constitutionally empowered fiscal partners to financially dependent units of the central. It has furthermore deepened the fiscal subordination of the states by the way of dismantling their financial and independent tax base. It further created structural revenue dependency of the state in the centre. And rendering the compensation mechanisms with an efficient, adequate and time-bound substitute for genuine fiscal sovereignty.

The Indian constitution envisages a federal polity where the states retained meaningful control over their fiscal affairs. However, the GST regime, through the abolition of state-level  taxes such as the VAT, entry tax and Octroi, fundamentally reframed the balance. This paper critically analyses the Pre and Post GST revenue patterns of Indian states which exposes the structural failings of the GST compensation mechanisms followed by its abrupt cessation in 2022. It further interrogates the functioning of the GST council envisaged as the institution that concentrated on fiscal-decision making powers with the union government. Through an empirical analysis and constitutional scrutiny, this paper further argues that GST has not been just a reformed taxation system, rather a reconfiguration of the federal bargain itself, as a severe cost to the state autonomy.

This paper practically focusses on the variant questions as in 1. Has the implementation of GST structurally dismantled the independent taxation system of the Indian states and to what extent has it replaced the constitutionally guaranteed fiscal autonomy with the dependency on the centralised system? 2. Do Pre-GST and Post-GST patterns of the Indian states empirically establish the promised revenue neutrality of GST or was it a fiscal illusion or just the shift of the class of the biases? 3. Was the GST compensation mechanism a true instrument of fiscal federalism or merely a transitional political concession? 4. Does the structural composition and the decision-making architecture of the GST council reflect cooperative federalism or does it institutionalize the centre dominance with the aim to reduce the states to the role of passive-participation in the fiscal decision-making?

RACIAL AND ETHNIC DISCRIMINATION IN INDIA: A SOCIO-LEGAL ANALYSIS WITH SPECIAL REFERENCE TO NORTH-EAST COMMUNITIES

AUTHOR – ADV. SAKLA JAMATIA* & PRIYANKA TRIPURA**

* B.A. LL.B. (TRIPURA GOVT LAW COLLEGE) AND LL.M (CRIMINOLOGY) NATIONAL LAW UNIVERSITY, TRIPURA.

** B.A. LL.B. (TRIPURA GOVT LAW COLLEGE), LL.M (CRIMINOLOGY) NATIONAL LAW UNIVERSITY, TRIPURA AND ASSISTANT PROFESSOR AT DHAMMA DIPA INTERNATIONAL BUDDHIST UNIVERSITY, TRIPURA.

BEST CITATION – ADV. SAKLA JAMATIA & ASSISTANT PROFESSOR PRIYANKA TRIPURA, RACIAL AND ETHNIC DISCRIMINATION IN INDIA: A SOCIO-LEGAL ANALYSIS WITH SPECIAL REFERENCE TO NORTH-EAST COMMUNITIES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 69-80, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I98

Abstract

It’s a well-established that a racial and ethnic discrimination has occur in our country. Despite the constitutional ensuring of equality, dignity and fraternity in India, the problem of racial and ethnic discrimination still exists in our society. People from the Scheduled Tribes, North-East and minority groups often experience racial abuse in schools, workplaces, public places, and online platforms, and are often subjected to hate speech, discriminatory treatment, stereotyping and violence. This paper attempts to critically analyse the socially legal aspects of racial and ethnic discrimination in the context of the communities of the North-East India. The paper examines the constitutional protection granted by the Constitution of India and the statutory protection under the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989, the Protection of Human Rights Act, 1993 and the Information Technology Act, 2000. The study also examine the response of our judiciary system, National Human Rights Commission (NHRC) and the recommendations of the Bezbaruah Committee in the redressal of racial discrimination and safeguarding of the vulnerable communities. It also considers India’s international responsibilities with regard to instruments such as the International Convention on the Elimination of All Forms of Racial Discrimination (ICERD), Universal Declaration of Human Rights (UDHR), ICCPR and ICESCR. The ongoing lack of legislation enforcement and social awareness is highlighted by recent reports of racial violence and harassment against people from the North-East region. This paper analyse that India has a wide constitutional and legal framework to prevent discrimination but a lack of a comprehensive anti-racism legislation has made protection and redressing the victims ineffective. The proposed Bill on Anti-Racism and Equality, 2026 is discussed as a forward-looking measure to promote institutional accountability, to protect the victims and for social equality. A stronger legal enforcement, public sensitisation, educational reforms and policy intervention are required to make the constitutional vision of “Unity in Diversity” a reality, concludes the study.

Keywords: Discrimination, Constitutional Provision, Statutory Laws, Judicial response, International Law, North East Communities.

DORMANT COMPANIES V. SHELL COMPANIES IN INDIA: CORPORATE CONVENIENCE OR REGULATORY VULNERABILITY?

AUTHOR – AKKSHARRA P V, STUDENT AT SASTRA UNIVERSITY, THANJAVUR, TAMIL NADU, INDIA.

BEST CITATION – AKKSHARRA P V, DORMANT COMPANIES V. SHELL COMPANIES IN INDIA: CORPORATE CONVENIENCE OR REGULATORY VULNERABILITY?, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 57-68, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I97

ABSTRACT:-

The emergence of shell companies and dormant companies has become a significant concern within India’s corporate governance and financial regulatory framework. While dormant companies are legally recognized under section 455 of the Companies Act, 2013 and are intended to facilitate legitimate commercial purposes such as holding assets, preserving intellectual property, and preparing for future business activities, concerns have increasingly arisen regarding their potential misuse. Shell companies, although not expressly defined under the Indian corporate legislation, are frequently associated with money laundering, tax evasion, benami transactions, accommodation entries, concealment of beneficial ownership, and round-tripping of funds. Their opaque operational structures and limited transparency have attracted significant scrutiny from regulatory authorities and investigative agencies.

This research paper critically examines the conceptual and regulatory distinction between dormant companies and shell companies within the Indian corporate law framework. It explores whether dormant company provisions, despite their legitimate legislative objectives, may inadvertently create regulatory vulnerabilities capable of being exploited for fraudulent or opaque financial activities. The paper further analyzes the evolution of corporate regulation in India, the concept and functioning of shell companies, the risks associated with inactive corporate entities, and the increasing overlap between dormant company structures and shell companies operations.

Keywords – Dormant companies, Shell companies, Corporate governance, Corporate transparency

MUFFLED VOICES – THE TRUE AND RAW HARDSHIPS FACED BY INDIAN FEMALE LABOURERS

AUTHOR – PAVITHRA. S. NAIR, STUDENT AT SASTRA UNIVERSITY, THANJAVUR, TAMIL NADU, INDIA.

BEST CITATION – PAVITHRA. S. NAIR,MUFFLED VOICES – THE TRUE AND RAW HARDSHIPS FACED BY INDIAN FEMALE LABOURERS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 50-56, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I96

ABSTRACT

Women constitute a substantial chunk of the workforce in India and are still lacking in work participation, as well as the quality of employment if they are employed. The reasons for this lack of female participation are the disparity between what they can do and what is available to them. The issue of safety is another reason for the low participation of women in the workforce. Hence, the importance of women’s sense of security in encouraging them to take up jobs needs to be addressed by the government.

India is a heavily labour- and agricultural-dependent country, with a majority of its population working in these fields. For most Indians, it is these limited wages that ensure food on their tables. The issue of wages faced by workers is not an unmentioned topic, and it is a vicious cycle that leads into the discussion of where, how, and why child labour stems from and persists despite the government providing free and mandatory education up until the age of 16. It is the very reason that one earning member cannot sustain even the minimum necessities. Labourers face common risks of losing fingers or limbs, leading to amputation, which forces every member to be a child or another adult to be forced to work.  And one might even ask why go through such harsh working condition its never been a choice as the only motivation isn’t food as these people are more aware of feeling of empty stomachs from starvation than that of a full one after hearty meal, the situations are also derived from forces of desperations of mere survival either due to loans that they are trapped in unable to repay or lose of family members in life threatening work such as those in the mines. And it is about time we listen to their desperate cries that are known yet not spoken of enough.

KEYWORDS: Female Labour Force Participation (FLFP), Unrecognised Sector, Vulnerable Backbone, Labour Exploitation, Bare Acts.

STRUCTURAL BIAS IN CRIMINAL JUSTICE : POLITICAL AND ECONOMIC IMPACT ON HIGH-PROFILE TRIALS

AUTHOR – CHANDRHAS DWIVEDI* & PROF. DR ANIL KUMAR DIXIT**

* LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

** ASSISTANT PROFESSOR, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

BEST CITATION – CHANDRHAS DWIVEDI & PROF. DR ANIL KUMAR DIXIT, STRUCTURAL BIAS IN CRIMINAL JUSTICE : POLITICAL AND ECONOMIC IMPACT ON HIGH-PROFILE TRIALS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 40-49, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I95

ABSTRACT

This chapter looks at the impact of sensational or high-profile criminal cases in India such as the Jessica Lal murder and the Asaram Bapu rape trials on the procedures, institutions and laws of adjudication. It integrates the legal analysis, case studies, and secondary literature to examine the role of media, intimidation of witnesses, postponement of trials, and policy reforms. We search court rulings and legislation, and create timelines to demonstrate the time and result of cases. Results indicate that both public and media pressure can trigger justice (e.g. reverse wrongful acquittals) as well as undermine fairness (by biased coverage). Renowned cases tend to reveal loopholes: antagonistic witnesses, intimidation, and procrastination are the norm, and courts and lawmakers implement changes. As an illustration, in the wake of the Jessica Lal case, suggested amendments to the CrPC required witness statements to be recorded on oath. The Nirbhaya case led to the Criminal Law (Amendment) Act 2013 that expanded the rape laws. The judgment of the Supreme Court of 2018, Mahender Chawla, emphasized the responsibility of the State to safeguard witnesses and resulted in a national witness protection scheme (2018). Altogether, high-profile cases indicate systemic weaknesses and prompt legal changes, yet there is a worry about media-influenced bias and delayed justice.

Keywords: High-profile cases; criminal justice; media influence; witness protection; judicial reform; India