Author: PRASANNASRI26092001

ELECTRONIC VOTING MACHINES, VOTER VERIFIABLE PAPER AUDIT TRAILS, AND THE CONSTITUTIONAL IMPERATIVE OF TRANSPARENT ELECTIONS: A CRITICAL LEGAL ANALYSIS

AUTHOR – DINESH PANDI. S* & Ms. EZHILARASI M**

* 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 – DINESH PANDI. S & Ms. EZHILARASI M, ELECTRONIC VOTING MACHINES, VOTER VERIFIABLE PAPER AUDIT TRAILS, AND THE CONSTITUTIONAL IMPERATIVE OF TRANSPARENT ELECTIONS: A CRITICAL LEGAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 394-402, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

India’s legal framework governing electronic voting—centred on Section 61A of the Representation of the People Act 1951 and the Conduct of Elections Rules 1961—has never been subjected to the comprehensive constitutional scrutiny that its democratic significance demands. This article critically examines the systemic legal deficiencies that have rendered the current regime constitutionally inadequate. Drawing on doctrinal analysis, an examination of all significant judicial interventions—PUCL v Union of India (2003), Subramanian Swamy v Election Commission of India (2013), the VVPAT counting order of 2019—and comparative models from Germany, the United States, Brazil, and the Netherlands, the article argues that the constitutional guarantee of free and fair elections demands a fundamentally reformed electoral technology architecture. The central findings are that legislative provisions on EVMs are skeletal and accountability-deficient; that current VVPAT sampling is statistically inadequate; that the absence of independent technical auditing creates an unresolvable transparency deficit; and that judicial deference to the Election Commission has allowed constitutional standards to lag behind democratic imperatives. Specific legislative, administrative, and judicial reforms are proposed.

Keywords: electronic voting machines, VVPAT, electoral integrity, free and fair elections, Representation of the People Act 1951, Election Commission of India, judicial review, independent audit

COMBATING MONEY LAUNDERING THROUGH NGOS AND SHELL COMPANIES: ROLE OF INDIAN BANKING LAWS

AUTHOR – NISHANTH. S* & DR. VARUN SRIVASTAVA**

* STUDENT AT AMITY UNIVERSITY, NOIDA

** ASSISTANT PROFESSOR AT AMITY UNIVERSITY, NOIDA

BEST CITATION – NISHANTH. S & DR. VARUN SRIVASTAVA,COMBATING MONEY LAUNDERING THROUGH NGOS AND SHELL COMPANIES: ROLE OF INDIAN BANKING LAWS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 386-393, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

One of the most complex and continuous threats to the financial integrity of India is money laundering via Non-Governmental Organisations (NGOs) and shell companies. Although a strong statutory framework with the Prevention of Money laundering Act, 2002 (PMLA) as its backbone was established, the regulatory effectiveness is still compromised by the existence of gaps in enforcement, manifested in low rates of conviction, insufficient beneficial ownership disclosure, and lack of inter-agency coordination. This paper critically discusses the means by which NGOs and shell companies are used to launder money, the responsibilities of Indian banks as reporting entities, the difficulties in enforcing the rules, and uses three high-profile enforcement actions, the Vijay Mallya loan fraud, the K. Ponmudi disproportionate assets case, and the V. Senthil Balaji job scam, to demonstrate systemic weaknesses The paper ends with suggestions on a more robust risk-based strategy, incorporation of RegTech tools, and enhancement of data connectivity between the DARPAN portal and the Financial Intelligence Unit (FIU-IND) to bring the anti-money laundering system in India into compliance with Financial Action Task Force (FATF) standards.

Keywords: Money Laundering, PMLA, NGOs, Shell Companies, Indian Banking Law, FATF, Know Your Customer, Suspicious Transaction Reports, FIU-IND.

CONTEMPORARY TRENDS RELATED TO SOFTWARE PATENTING IN INDIA

AUTHOR – HARSH PATEL, LLM CANDIDATE AT HIDAYATULLAH NATIONAL LAW UNIVERSITY

BEST CITATION – HARSH PATEL, CONTEMPORARY TRENDS RELATED TO SOFTWARE PATENTING IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 377-385, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I742

ABSTRACT

This project examines the modern trends in software patenting in India both in Section 3(k) and the backlaw cases and the transformation of exams. It is followed by the ways in which the rules and policies governing computer-related inventions have shifted to more rigid exclusion schemes to a technical effect/technical contribution mode, as represented by the 2017 and 2025 Guidelines to Examining Computer-Related Inventions (CRI). Namely the Ferid Allani case and its impact on the way software-implemented inventions are treated at the Patent Office are specially highlighted.

Based on the latest government releases and the IP India Annual Report 2024-25, the study contextualizes these changes of the doctrines into a bigger frame of record patent filings, increasing local involvement, and institutional changeover. The project investigates as to whether the present rules strike a balance between the exclusion of so-called computer programs per se and safeguarding actual software-enabled technical advancement, and concludes by providing some practical proposals on how the standards can be further clarified and transparency enhanced using only a slight amount of official statistics by employing a doctrinal approach.

KEYWORDS: Software patenting, Section 3(k), Computer‑related inventions, CRI Guidelines 2025, Ferid Allani, Technical effect, Patent filing trends.

“SCIENTIFIC EVIDENCE AND CRIMINAL JUSTICE: EVALUATING THE ROLE AND ADMISSIBILITY OF DNA PROFILING IN INDIAN COURTS”

AUTHOR – YUKTA PARLIYA, STUDENT AT UNITEDWORLD SCHOOL OF LAW, KARNAVATI UNIVERSITY

BEST CITATION – YUKTA PARLIYA, “SCIENTIFIC EVIDENCE AND CRIMINAL JUSTICE: EVALUATING THE ROLE AND ADMISSIBILITY OF DNA PROFILING IN INDIAN COURTS”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 365-375, APIS – 3920 – 0001 & ISSN – 2583-2344.

CHAPTER-1 – INTRODUCTION

The scientific evidence has now become an essential part of the new criminal justice system, as it has introduced objectivity and accuracy to the criminal investigations and trials.^[1] As a result of the development of forensic science, courts no longer prefer using the traditional evidence but rather using scientific methods that give more dependability in ascertaining guilt or innocence.^[2] Of these, DNA profiling has been one of the most potent tools that can be used to establish the identity of a person with a tremendous accuracy.^[3] This paper aims to review how DNA profiling can be used in Indian courts and whether it should be admissible against scientific advancement, fairness, and due process.

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[1] Ian Freckelton and Hugh Selby, Expert Evidence (5th edn, Thomson Reuters 2013).

[2] Andrew Roberts and Paul Roberts, ‘The Evolution of Forensic Science and Its Impact on Criminal Justice’ (2015) 19 International Journal of Evidence & Proof 123.

[3] Forensic DNA Evidence Interpretation John M Butler, Forensic DNA Evidence: Interpretation (2nd edn, Academic Press 2015).

CRIMINAL ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS IN INDIA: CHALLENGES GAPS & THE WAY FORWARD

AUTHOR – HARDIK THARWANI, STUDENT AT UNITEDWORLD SCHOOL OF LAW, KARNAVATI UNIVERSITY

BEST CITATION – HARDIK THARWANI, CRIMINAL ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS IN INDIA: CHALLENGES GAPS & THE WAY FORWARD, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 349-364, APIS – 3920 – 0001 & ISSN – 2583-2344.

1. INTRODUCTION

Intellectual Property Rights (IPR) play a crucial role in protecting innovation creativity& commercial goodwill. As economies become increasingly knowledgedriven the protection of intellectual property has become central to economic growth & technological development. India as a member of the global intellectual property regime has developed a legal framework to protect these rights through both civil & criminal remedies.

Indian intellectual property laws prominently the Copyright Act 1957& the Trade Marks Act 1999 contain criminal provisions that impose penalties for acts such as piracy counterfeiting& unauthorized commercial use of protected works. These provisions are intended to act as a deterrent against largescale infringement that can cause serious commercial/economic harm to rights holders.

However despite the existence of these criminal provisions the enforcement of intellectual property laws in India continues to face several practical challenges. Issues such as lack of specialised knowledge among enforcement authorities delays in criminal proceedings& challenges in investigating technologically complex offences often reduce the effectiveness of criminal remedies.

This dissertation examines the criminal enforcement framework for intellectual property laws in India evaluates its effectiveness& explores possible amendments that could strengthen enforcement mechanisms.

A COMPARATIVE STUDY OF REAL ESTATE REGULATION IN MUNICIPAL AND RURAL AREAS UNDER RERA

AUTHOR – RAHUL E R* & RADHA JAYASHEELA P S**

* 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 – RAHUL E R & RADHA JAYASHEELA P S, A COMPARATIVE STUDY OF REAL ESTATE REGULATION IN MUNICIPAL AND RURAL AREAS UNDER RERA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 347-348, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The Real Estate (Regulation and Development) Act, 2016 (RERA) represents a significant reform in India’s real estate sector, aimed at enhancing transparency, accountability, and consumer protection. This paper presents a comparative analysis of the implementation and effectiveness of RERA in municipal (urban) and rural areas. While the Act has transformed urban real estate markets through structured regulation, mandatory disclosures, and efficient grievance redressal mechanisms, its impact in rural areas remains limited due to structural, institutional, and socio-economic challenges.

TRADEMARK DILUTION IN ERA OF E-COMMERCE: A CRITICAL STUDY

AUTHOR – SUBASH P, LLM (BUSINESS LAW) STUDENT AT AMITY INSTITUTE OF ADVANCE LEGAL STUDIES, AMITY UNIVERSITY UTTAR PRADESH

BEST CITATION – SUBASH P, TRADEMARK DILUTION IN ERA OF E-COMMERCE: A CRITICAL STUDY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 336-346, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This dissertation looks at the theory of trademark dilution in the context of Indian e-commerce and makes the case that the current legal framework—mainly the Information Technology Act of 2000 and the Trade Marks Act of 1999—is insufficient to shield well-known trademarks from the unique types of dilutionary harm that online commerce causes. The dissertation develops a thorough description of the issue and a set of reform recommendations based on a combination of doctrinal analysis, comparative legal research, and policy evaluation.

From Frank I. Schechter’s groundbreaking 1927 Harvard Law Review article to the statutory codifications of dilution law in the US (the Trademark Dilution Revision Act of 2006), the EU (the Trade Mark Directive and the EU Trade Mark Regulation), and other common law jurisdictions like Singapore, the study starts by outlining the theoretical and historical underpinnings of trademark dilution doctrine. The dissertation then thoroughly analyzes Indian trademark law, showing that although the common law of passing off and section 29(4) of the Trade Marks Act provide some protection against dilutionary harms, the lack of an explicit dilution clause and the limitations imposed by the Supreme Court’s interpretation of intermediary liability under the IT Act leave substantial regulatory gaps.

The five main ways that e-commerce causes dilutionary harm are identified and examined in the core analytical chapters: keyword advertising and sponsored search; third-party marketplace listings and counterfeit goods; algorithmic recommendation and search result manipulation; cross-border digital commerce and its jurisdictional challenges; and social media exploitation and user-generated tarnishment. The dissertation examines the relevant legal criteria for each mechanism, reviews the most significant court rulings in India and other comparable jurisdictions, and pinpoints the precise weaknesses in the Indian legal system.

The research then suggests a complete reform plan for India based on a comparison of American, European Union, and Singaporean approaches. A dedicated statutory dilution provision with explicit definitions, fame factors, and defenses; specific e-commerce dilution provisions addressing algorithmic use and keyword advertising; reform of the intermediary liability framework to impose graduated duties on platforms commensurate with their commercial exploitation of famous marks; creation of a specialized intellectual property tribunal; growth of the Well-Known Marks Registry; and international engagement on cross-border enforcement are some of the reforms.

All three of the dissertation’s main hypotheses—that the current Indian framework is insufficient, that e-commerce intermediaries significantly raise dilution risk, and that explicit statutory provisions with calibrated intermediary duties would improve protection without unduly restricting competition or expression—are confirmed in the dissertation’s conclusion. In addition to providing answers to all six research questions, it offers particular legislative, judicial, and policy proposals that are intended to prepare Indian law to handle the difficulties that the digital economy of the twenty-first century presents for the protection of well-known trademarks. Trademark dilution, e-commerce, well-known marks, Indian Trade Marks Act 1999, blurring, tarnishment, intermediary liability, keyword advertising, well-known marks, and comparative trademark law.

KEY WORDS: Trademark Dilution, E-commerce Law, Well-Known Trademarks, Trade Marks Act, 1999; Information Technology Act, 2000.

CONFLICTION AND COORDINATION BETWEEN THE INSOLVENCY AND BANKRUPTCY CODE (IBC) AND COMPETITION COMMISSION OF INDIA (CCI) IN CORPORATE INSOLVENCY

AUTHOR – ANKIT ATTRAY, LLM STUDENT AT SRM UNIVERSITY, SONIPAT, HARYANA

BEST CITATION – ANKIT ATTRAY, CONFLICTION AND COORDINATION BETWEEN THE INSOLVENCY AND BANKRUPTCY CODE (IBC) AND COMPETITION COMMISSION OF INDIA (CCI) IN CORPORATE INSOLVENCY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 323-335, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

The interface between the Insolvency and Bankruptcy Code, 2016 (IBC) and the Competition Act, 2002 represents a critical point of convergence within India’s economic regulatory framework, where the objectives of insolvency resolution and market competition intersect, and at times, collide. The IBC was enacted with the primary aim of ensuring a time-bound, efficient, and value-maximizing resolution of distressed corporate entities, shifting control from debtors to creditors and emphasizing commercial decision-making through the Committee of Creditors (CoC). ¹ In contrast, the Competition Act seeks to preserve market integrity by preventing anti-competitive practices and regulating combinations that may cause an appreciable adverse effect on competition (AAEC).² The friction between these two statutes becomes particularly pronounced when resolution plans under the IBC involve mergers, acquisitions, or restructuring transactions that qualify as “combinations” under Sections 5 and 6 of the Competition Act, thereby necessitating prior approval from the Competition Commission of India (CCI).³

The legislative attempt to reconcile this overlap is reflected in Section 31(4) of the IBC, which mandates that resolution applicants obtain approval from the CCI prior to the approval of the resolution plan by the CoC. ⁴ However, the interpretation and practical implementation of this requirement have generated considerable legal uncertainty. Initially, adjudicatory authorities such as the National Company Law Appellate Tribunal (NCLAT) adopted a pragmatic approach by treating the requirement as directory, thereby allowing post-CoC approval of CCI clearance in order to preserve the strict timelines envisaged under the IBC.⁵This approach reflected a policy preference for speed and efficiency in insolvency resolution over strict procedural compliance.

The jurisprudential landscape, however, underwent a significant transformation with the decision of the Supreme Court in Independent Sugar Corporation Ltd. v. Girish Sriram Juneja, wherein the Court held that the requirement of prior CCI approval under Section 31(4) is mandatory and must be complied with before the CoC considers and approves the resolution plan.⁶ The Court emphasized the importance of statutory interpretation, the need for informed decision-making by the CoC, and the avoidance of regulatory uncertainty that could arise from post-facto approvals. While this ruling has clarified the legal position, it has also intensified concerns regarding delays in the Corporate Insolvency Resolution Process (CIRP), potential value erosion of distressed assets, and increased compliance burdens on resolution applicants.

This paper critically examines the nature of the conflict between the IBC and competition law at procedural, substantive, and institutional levels. It argues that the tension between the objectives of speedy insolvency resolution and the preservation of competitive market structures is not merely incidental but structural in nature.⁷ The absence of a coordinated regulatory framework exacerbates this conflict, leading to inefficiencies, uncertainty, and potential deterrence of prospective resolution applicants. The paper further explores comparative approaches adopted in jurisdictions such as the United States and the European Union, where expedited merger review mechanisms and the “failing firm defence” have been employed to balance competition concerns with insolvency objectives.

In conclusion, the paper contends that while the Supreme Court’s interpretation has brought much- needed clarity, it underscores the urgent need for institutional coordination and procedural innovation. The adoption of fast-track approval mechanisms, pre-filing consultations with the CCI, and the formulation of joint guidelines between insolvency and competition regulators are essential to harmonize the two regimes. A balanced and integrated approach is necessary to ensure that the twin goals of economic efficiency and competitive markets are achieved without undermining the effectiveness of either statutory framework.

Keywords: Insolvency, Competition Law, IBC, CCI, Corporate Insolvency, Jurisdictional Conflict

A LEGAL STUDY OF GOODS AND SERVICES TAX IN INDIA

AUTHOR – SHRIYA AGRAWAL. LLM STUDENT AT SRM UNIVERSITY, SONEPAT, HARYANA

BEST CITATION – SHRIYA AGRAWAL, A LEGAL STUDY OF GOODS AND SERVICES TAX IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 315-322, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

By combining several federal and state taxes into a single framework, the Goods and Services Tax (GST) aims to create a unified and effective tax structure. It is a major change in India’s indirect taxation system. The 101st Constitutional Amendment Act introduced the Goods and Services Tax (GST), which eliminates the cascading impact of taxes that existed in the pre-GST regime by taxing the supply of goods and services. The research paper examines the constitutional basis, structure, registration and compliance procedures, levy and collection principles, and integration with the digital economy of the Goods and Services Tax (GST) in India. The GST Council’s role in upholding cooperative federalism and preserving a balance between the federal government and the states is also examined.

The study also assesses the legal difficulties and problems that arise under GST, such as disagreements over classification, difficulties in complying with regulations, and ambiguities in interpretation, as well as the judicial responses to these difficulties. It examines how the GST affects GDP, different industries, and consumers, emphasising both its advantages and disadvantages. Even while GST has improved economic integration, tax compliance, and transparency, it still has issues with administrative efficiency and complexity. In order to guarantee that GST realises its full potential as a strong and growth-oriented taxing system in India, the paper’s conclusion emphasises the necessity of streamlining tax structures, stabilising legal rules, and fortifying institutional procedures.

KEYWORDS- Goods and Services Tax (GST), Input Tax Credit (ITC), Tax Compliance, GSTN (Goods and Services Tax Network), 101st Constitutional Amendment Act, Tax Reform

SYSTEMIC CORRUPTION AND ORGANIZED CRIME: INSTITUTIONAL FAILURES IN PROTECTING WOMEN AND CHILDREN

AUTHOR – KAMALABHARATHI S* & V. SREE LEKHA**

* 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 – KAMALABHARATHI S & V. SREE LEKHA, SYSTEMIC CORRUPTION AND ORGANIZED CRIME: INSTITUTIONAL FAILURES IN PROTECTING WOMEN AND CHILDREN, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 304-314, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The problem of organized crime, especially when it comes to exploiting women and children, isn’t just because laws are inadequate. It’s also because institutions are failing in a big way, and this is made worse by corruption that’s deeply ingrained in the system. To understand this better, let’s look at how laws work in different countries like India, the US, and Italy, and examine cases like what happened in Muzaffarpur and Deoria, as well as the Jeffrey Epstein case. When we do this, we can see some patterns that keep happening. First, institutions don’t work properly, and this isn’t just an accident – it’s how they’re set up. When power is concentrated in a few hands, it can distort how laws are applied. Also, when laws are fragmented, it’s hard to enforce them, which makes it easier for organized crime to thrive. The way things are set up can also make victims more vulnerable. Instead of stopping crimes before they happen, we usually only react after they’ve occurred. And when institutions don’t work well, people start to lose trust in them. To really fix these problems, we need to rethink how our institutions are designed. This means creating laws that apply everywhere in the country to deal with organized crime, making sure there’s independent oversight to keep an eye on things, having special teams to enforce laws, and protecting victims and witnesses better. Just making more laws won’t solve the problem – we need to change how things work from the ground up.

Keywords: Systemic Corruption · Organized Crime · Institutional Failure · Elite Capture · Comparative Law · POCSO Act · RICO · Women and Children