Author: PRASANNASRI26092001

DIGITAL ASSETS IN INSOLVENCY: LEGAL CLASSIFICATION, VALUATION, AND THE IMPERATIVE FOR HARMONISED REFORM — A COMPARATIVE STUDY OF INDIA AND SINGAPORE

AUTHOR – DISHA CHATTERJEE, STUDENT OF CHRIST (DEEMED TO BE UNIVERSITY)

BEST CITATION – DISHA CHATTERJEE, DIGITAL ASSETS IN INSOLVENCY: LEGAL CLASSIFICATION, VALUATION, AND THE IMPERATIVE FOR HARMONISED REFORM — A COMPARATIVE STUDY OF INDIA AND SINGAPORE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 490-499, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I754

ABSTRACT

The burgeoning proliferation of digital assets (cryptocurrencies, non-fungible tokens, stablecoins and other forms of financial instruments, which exist on a blockchain) has revealed deep flaws in established insolvency frameworks around the world. This article considers the three inseparable legal issues of the legal characterization of digital assets as ‘property’, ‘valuation’ of volatile digital assets during insolvency and ‘recovery’ of such assets in an era of borderless technology. It uses the jurisdictions of Singapore and India as models in an effort to show that Singapore’s forward-looking legislative framework-supported by the Payment Services Act 2019, the Insolvency, Restructuring and Dissolution Act 2018 and a robust case law framework-offers a robust and informative blueprint for states seeking to revise their insolvency frameworks. Despite being home to more than 115 million digital asset users and a large domestic market, India lacks legislative provisions to deal with digital asset insolvency. Finally, this article offers specific suggestions for the amendment of India’s Insolvency and Bankruptcy Code 2016, trans-border insolvency regimes and the regulatory framework applied to digital asset service providers.

VICTIM COMPENSATION IN INDIA: A CRITICAL ANALYSIS

AUTHOR- J.PON FRANCIS* & MRS. P. SHONA**

* STUDENT AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY & ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – J.PON FRANCIS & MRS. P. SHONA A, VICTIM COMPENSATION IN INDIA: A CRITICAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 487-489, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

Victim compensation has emerged as a crucial component of the criminal justice system in India, reflecting a shift from an offender-centric to a victim-centric approach. Traditionally, criminal law focused primarily on punishing offenders, often neglecting the needs and rights of victims. This paper critically examines the legal framework governing victim compensation in India, including constitutional provisions, statutory mechanisms under the Code of Criminal Procedure, 1973, and judicial interpretations. It further analyzes the effectiveness of State Victim Compensation Schemes and identifies key challenges such as lack of awareness, procedural delays, and inconsistencies across states. The study concludes by suggesting reforms to strengthen victim-oriented justice and ensure meaningful rehabilitation.

Keywords: Victim Compensation, Criminal Justice System, Section 357 CrPC, Section 357A CrPC, Restorative Justice, Victim Rights

CONSUMER PROTECTION AGAINST UNFAIR AND EXPLOITATIVE PRACTICES IN THE DIGITAL AGE

AUTHOR – R. RAJA* & P S RADHA JAYASHEELA**

* STUDENT AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY & ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – R. RAJA & P S RADHA JAYASHEELA, CONSUMER PROTECTION AGAINST UNFAIR AND EXPLOITATIVE PRACTICES IN THE DIGITAL AGE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 484-486, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

This study examines the evolving nature of consumer exploitation in both traditional and digital marketplaces. With the rise of e-commerce and AI-driven trade, the traditional doctrine of caveat emptor has become inadequate. The research analyzes unfair trade practices such as misleading advertisements, predatory lending, and digital “dark patterns.” Through doctrinal and comparative analysis of the Consumer Protection Act, 2019, along with EU and US frameworks, the study identifies enforcement gaps and challenges such as digital illiteracy and procedural delays. It concludes with policy recommendations aimed at strengthening regulatory mechanisms and promoting a consumer-centric digital economy.

THE GREATEST TRAGEDY IS THAT LABOUR WAGES ARE DETERMINED BY WORKING HOURS, NOT BY THE NATURE OF THE WORK POTENTIAL

AUTHOR – B. AMITHABEGAM* & MR. KARTHIKEYAN**

* STUDENT AT VELS INSTITUTE OF SCIENCE, TECHNOLOGY & ADVANCED STUDIES (VISTAS)

** ASSISTANT PROFESSOR AT SCHOOL OF LAW, VELS INSTITUTE OF SCIENCE, TECHNOLOGY AND ADVANCED STUDIES (VISTAS)

BEST CITATION – B. AMITHABEGAM & MR. KARTHIKEYAN, THE GREATEST TRAGEDY IS THAT LABOUR WAGES ARE DETERMINED BY WORKING HOURS, NOT BY THE NATURE OF THE WORK POTENTIAL, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 482-483, APIS – 3920 – 0001 & ISSN – 2583-2344.

Introduction

In modern economies, wages are largely determined by working hours rather than the quality, skill, or potential of work. This system originated during industrialization when time became the easiest measure of labour. However, in today’s knowledge-based world, this method undervalues productivity and creativity.

Two individuals working the same hours may produce different results, yet receive similar wages. This creates a gap between effort and reward, reducing motivation and innovation.

TRANSPARENCY VERSUS NATURAL JUSTICE: A CRITICAL EXAMINATION OF INDIA’S FACELESS ASSESSMENT SCHEME

AUTHOR – ANILA KURIAN, STUDENT AT AMITY LAW SCHOOL

BEST CITATION – ANILA KURIAN, TRANSPARENCY VERSUS NATURAL JUSTICE: A CRITICAL EXAMINATION OF INDIA’S FACELESS ASSESSMENT SCHEME, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 472-481, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The Government of India launched the Faceless Assessment Scheme, a major reform of the Indian tax system in over a decade, under Sec 144B of the Income Tax Act, 1961. This scheme uses digital technology, ensures anonymity, and removes face-to-face interactions between taxpayers and tax officials. Its goals include reducing corruption, standardizing assessments, and improving administrative efficiency. However, this technological shift has led to significant legal debate. Does simplifying tax processes and eliminating human contact violate basic principles of natural justice, like the right to be heard and the requirement for reasoned decisions? This article critically examines the Faceless Assessment Scheme. It places the scheme within the context of constitutional and administrative law in India and considers whether it strikes a fair balance between transparency and procedural fairness. The article suggests that, while this plan is a worthy attempt to reduce misuse of power, its implementation reveals serious structural issues that put taxpayer rights at risk. It references judicial decisions from Indian High Courts and the Supreme Court and compares the scheme to digital tax systems in the United Kingdom and Australia. To balance effective administration with natural justice principles, the article recommends specific legislative and administrative changes.

Keywords: Faceless Assessment, Natural Justice, Audi Alteram Partem, Income Tax Act 1961, Section 144B, Digital Tax Administration, Taxpayer Rights, Constitutional Law.

THE ACCOUNTABILITY OF STATES FOR HUMAN RIGHTS VIOLATIONS UNDER THE INTERNATIONAL LAW

AUTHOR – DR. WAHEED ALAM, ASSISTANT PROFESSOR AT FACULTY OF LAW, AT SHIA P.G. COLLEGE LUCKNOW

BEST CITATION – DR. WAHEED ALAM, THE ACCOUNTABILITY OF STATES FOR HUMAN RIGHTS VIOLATIONS UNDER THE INTERNATIONAL LAW, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 455-471, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I749

Abstract

The issue of state accountability for human rights violations remains a central concern within contemporary international law. While the international legal framework has progressively evolved to recognize and protect fundamental human rights, enforcement mechanisms against sovereign states often remain fragmented and politically constrained. This paper critically examines the legal principles, institutional mechanisms, and practical challenges involved in holding states accountable for violations of internationally recognized human rights norms.

The study explores the inherent tension between state sovereignty and international human rights obligations, emphasizing how traditional notions of non-intervention have been reshaped by emerging doctrines such as the Responsibility to Protect (R2P). It further analyzes the role of global and regional institutions, including the International Criminal Court and the United Nations Human Rights Council, in promoting accountability and ensuring compliance with international standards.

Through doctrinal analysis and case studies—such as allegations of torture linked to the United States and the international response to the Rwandan Genocide—the paper highlights both the progress and limitations of international accountability mechanisms. It also evaluates the concept of state responsibility, the duty to prosecute, and the effectiveness of enforcement tools such as economic sanctions and international adjudication.

The research concludes that while significant advancements have been made in codifying human rights norms and establishing accountability frameworks, substantial gaps remain in implementation due to political interests, lack of universal jurisdiction, and enforcement challenges. Strengthening international cooperation, enhancing institutional independence, and reinforcing legal obligations are essential to ensure that states are held accountable for human rights violations in a consistent and effective manner.

Keywords: State Accountability; Human Rights Violations; International Law; State Responsibility; Duty to Prosecute; Sovereignty; Responsibility to Protect; International Justice; Genocide; Torture; Economic Sanctions; Universal Jurisdiction; Rule of Law; Global Governance; Human Rights Protection.

IS CLIMATE EMERGENCY A CONSTITUTIONAL EMERGENCY? COMPARATIVE ANALYSIS OF EMERGENCY/DEROGATION FRAMEWORKS IN INDIA, FRANCE AND GERMANY

AUTHOR – HIMANSHU KUMAR, STUDENT AT ICFAI UNIVERSITY, DEHRADUN

BEST CITATION – HIMANSHU KUMAR, IS CLIMATE EMERGENCY A CONSTITUTIONAL EMERGENCY? COMPARATIVE ANALYSIS OF EMERGENCY/DEROGATION FRAMEWORKS IN INDIA, FRANCE AND GERMANY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 438-454, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I748

Abstract

Climate change represents one of the most pressing challenges of the twenty- rst century, yet its legal status remains ambiguous across constitutional systems. This research paper examines whether climate change can be characterized as a “constitutional emergency” requiring extraordinary governmental powers under the emergency/derogation frameworks of three distinct constitutional democracies: India, France, and Germany.

Through comparative constitutional analysis, the paper argues that while climate change qualies as a crisis of constitutional magnitude, it does not t within traditional de nitions of constitutional emergency that presume temporariness, immediacy, and exceptionality. The paper analyzes the constitutional emergency mechanisms in each jurisdiction—India’s Article 356 (President’s Rule), France’s Articles 16 and 36 (Presidential Emergency Powers and State of Siege), and Germany’s Articles 115a-115g (Emergency Acts)—and traces how each nation’s constitutional courts have begun recognizing climate protection as a fundamental right. The paper concludes that climate emergency requires a new constitutional framework that operates within the bounds of ordinary constitutionalism rather than derogation models designed for temporary crises. The emerging judicial consensus in India (M.K. Ranjitsinh, 2024), Germany (Neubauer, 2021), and France re ects a shift toward constitutionalizing climate as an ordinary constitutional obligation with intergenerational dimensions, rather than treating it as an exceptional threat triggering derogation powers.

Keywords: Climate Emergency, Constitutional Law, Emergency Powers, Derogation, Comparative Constitutionalism, India, France, Germany, Fundamental Rights, Intergenerational Justice

THE PERSONALITY PROBLEM: CAN A DAO HAVE A LEGAL IDENTITY?

TOWARDS A PURPOSIVE THEORY OF DAO LEGAL PERSONALITY AND A MODEL LEGISLATIVE FRAMEWORK FOR INDIA

AUTHOR – KHUSHI PATEL, STUDENT AT UNITEDWORLD SCHOOL OF LAW, KARNAVATI UNIVERSITY

BEST CITATION – KHUSHI PATEL, THE PERSONALITY PROBLEM: CAN A DAO HAVE A LEGAL IDENTITY?, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 423-437, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I747

Abstract

Decentralized Autonomous Organisations (DAOs) constitute a structural rupture in the taxonomy of legal persons. Governed entirely by smart contract code, holding assets autonomously, and taking decisions through tokenized voting with no human directors or fixed domicile, DAOs resist assimilation into every existing Indian entity form. This paper maps that resistance systematically, testing the Companies Act 2013, the Limited Liability Partnership Act 2008, and the Trusts Act 1882 against the DAO’s architecture and finding each inadequate. It then undertakes comparative analysis of four jurisdictions—Wyoming, the Marshall Islands, the European Union, and Singapore—that have moved furthest in addressing the DAO personality problem, distilling a set of common design principles. Against this backdrop, the paper develops a purposive theory of legal personality, arguing that personality is best understood as an accountability device rather than a fiction, concession, or contractual label, and that this understanding affords the strongest justification for extending legal personality to DAOs. The paper concludes with a fully drafted model Companies (DAO Supplement) Act, 2026 for India—including nine operative sections—and a framework for recognising foreign-incorporated DAOs operating in the Indian market.

Keywords: DAO; legal personality; Companies Act 2013; smart contracts; blockchain governance; corporate law; token-based membership; Legal Compliance Officer; Wyoming DAO Act; MiCA

“CODE IS LAW” BUT IS CODE A CONTRACT?

SMART CONTRACTS UNDER THE INDIAN CONTRACT ACT, 1872 AND THE INFORMATION TECHNOLOGY ACT, 2000

AUTHOR – KHUSHI PATEL, STUDENT AT UNITEDWORLD SCHOOL OF LAW, KARNAVATI UNIVERSITY

BEST CITATION – KHUSHI PATEL, “CODE IS LAW” BUT IS CODE A CONTRACT? – SMART CONTRACTS UNDER THE INDIAN CONTRACT ACT, 1872 AND THE INFORMATION TECHNOLOGY ACT, 2000, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 409-422, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I746

ABSTRACT

Smart contracts — self-executing agreements expressed in blockchain code — are transacting billions of dollars of value daily, yet their legal enforceability under Indian law remains fundamentally uncertain. This article undertakes a systematic doctrinal analysis of smart contracts against the essential requirements of a valid contract under the Indian Contract Act, 1872 (“ICA”) and the authentication and evidentiary framework of the Information Technology Act, 2000 (“IT Act”). The analysis demonstrates that the ICA’s core requirements — offer and acceptance, consideration, capacity, free consent, and legality — can each be satisfied in a smart contract interaction when interpreted in light of the blockchain’s technical architecture. This article proposes the “Informed Interaction Standard” as a workable judicial test for offer and acceptance. It identifies two critical gaps in the IT Act: the non-recognition of blockchain cryptographic authentication as a valid electronic signature and the inapplicability of the Section 65B evidentiary certificate requirement to blockchain records. To address these gaps, the article proposes three targeted legislative interventions: a new Section 10B (IT Act) expressly validating smart contracts; a Section 3A notification recognising blockchain authentication; and a new Section 65C establishing an alternative evidentiary certification pathway for distributed ledger records. Comparative analysis of England, the United States, Singapore, and the European Union confirms that India is an outlier in its failure to resolve these questions and benchmarks the proposed reforms against best international practice.

Keywords: smart contracts, Indian Contract Act 1872, Information Technology Act 2000, blockchain law, decentralised finance, digital signatures, Section 65B, electronic contracts, DAO, law reform.

VOYEURISM UNVEILED: LAW, PRIVACY & THE DIGITAL DILEMMA

AUTHOR – PALAK LUTHRA* & PROF. PARAS YADAV**

* STUDENT AT IILM UNIVERSITY, GREATER NOIDA, INDIA

** ASSISTANT PROFESSOR AT IILM UNIVERSITY, GREATER NOIDA, INDIA

BEST CITATION – PALAK LUTHRA & PROF. PARAS YADAV,VOYEURISM UNVEILED: LAW, PRIVACY & THE DIGITAL DILEMMA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 403-408, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Imagine how horrifying it would be to discover that your most intimate moments were secretly recorded or shared without your consent. The fear, betrayal, and loss of control over one’s privacy can be devastating, leaving victims feeling vulnerable and helpless. More than just an invasion of space, voyeurism is a profound breach of dignity, made worse by technology, as social media and smartphones make it easier than ever for perpetrators to exploit their victims. Recognising this growing threat, Section 77 of the Bharatiya Nyaya Sanhita (BNS), 2023, criminalises voyeurism in India, reinforcing the fundamental right to privacy. However, enforcement struggles to keep pace with evolving digital threats, making legal measures alone insufficient. This paper examines the legal system, key court rulings, the lasting impact on victims, and the dual role of media and technology in both enabling and combating voyeurism. Tackling this issue requires more than laws- it demands stronger enforcement, greater public awareness, and a societal shift to protect privacy and dignity in an increasingly digital world.

Keywords- Voyeurism, Privacy, Section 77, Right to Privacy, Technology, Social Media, Enforcement, Legal System, Victim Impact.