TAXATION LAW IN INDIA AND AUSTRALIA

AUTHORS – PRADEEP VAJPAYEE, MAHARASHTRA NATIONAL LAW UNIVERSITY AURANGABAD

BEST CITATION – PRADEEP VAJPAYEE, TAXATION LAW IN INDIA AND AUSTRALIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1634-1648, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This Seminar Paper Presents a Detailed Comparative Analysis Of Taxation Laws In India And Australia, Delving Into Key Dimensions Such As Income Taxation, Corporate Taxation, Goods And Services Tax (Gst), Tax Administration, And Recent Developments. By Examining The Nuances Of Each Country’s Tax System, The Paper Uncovers Notable Similarities And Differences, Providing Valuable Insights For Policymakers, Practitioners, And Researchers. Through An Exploration Of Tax Brackets, Deductions, Exemptions, And Treatment Of Various Income Sources, Alongside An Analysis Of Corporate Tax Rates, Multinational Considerations, And Gst Structures, The Paper Offers a Comprehensive Understanding Of How Taxation Laws Shape Economic Landscapes In Both Countries.Furthermore, The Paper Scrutinizes Tax Administration Processes, Including Compliance Mechanisms, Audit Procedures, And Enforcement Measures, To Assess The Efficacy Of Tax Authorities In Ensuring Fairness And Revenue Collection. By Investigating Tax Treaties, Case Studies, And Recent Reforms, The Paper Elucidates The Practical Implications Of Taxation Laws On Individuals, Businesses, And The Broader Economy. Ultimately, This Comparative Analysis Contributes To a Deeper Understanding Of The Complexities Of Taxation Systems In India And Australia, Offering Valuable Insights For Fostering Effective Tax Policy, Administration In The Global Tax Landscape.

GLOBAL ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS WITH SPECIAL REFERENCE TO COUNTERFEITING AND PIRACY

AUTHOR – SHIVANI JOHR, ASSISTANT PROFESSOR AT SHARDA UNIVERSITY

BEST CITATION – SHIVANI JOHRI, GLOBAL ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS WITH SPECIAL REFERENCE TO COUNTERFEITING AND PIRACY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1628-1633, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Modern age has come upon several occasions when nations have been instrumental in the making of international law. But the nature and influence of the current actors on States,  and characterised by a global network of wealthy private corporations working in tandem from across boundaries of affluent nations, is extraordinary. Indeed, today’s most widely accepted international intellectual property law was a perfectly constructed norm-setting schema of just twelve global corporations working collectively behind closed doors, for the sake of addressing counterfeiting and piracy.

The world has been witness to intellectual property counterfeiting and piracy since a very long time and currently this apparent reality has grown in proportion. Counterfeiting is principally linked to the external manifestation of goods or products. The internal, constitutional component of any product involved, are generally not deemed to be falling within the ambit of counterfeiting. Thus, as far as intellectual property (IP) is concerned, counterfeiting is essentially a trademark issue. Similarly, in intellectual property parlance, piracy is essentially associated with the domain of copyright. The copying or using of the content of a creation or matter that there are references to piracy having taken place during the ancient Greek and Roman periods.

This Research paper is rather an endeavour to establish an analogy between offences related to IP infringements such as counterfeiting and piracy.

Keywords- Counterfeiting, Piracy , Intellectual property

IPR IN THE REALM OF COMPETITION: A CRITICAL ANALYSIS

AUTHORS – SHIVANI JOHRI* & VASVI TALWAR**, ASSISTANT PROFESSOR* & RESEARCH SCHOLAR** AT SHARDA UNIVERSITY

BEST CITATION – SHIVANI JOHRI & VASVI TALWAR, IPR IN THE REALM OF COMPETITION: A CRITICAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1623-1627, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

According to WIPO, Intellectual Property (IP) refers to creations of the mind, such as inventions; literary and artistic works; design; and symbols, names and images used in commerce. It is the creative work of the human intellect. Like any other property right, it gives the owner the sole right to benefit from their creation, for a specified period. Article 27 of the Universal Declaration of Human Rights provides for the right to benefit from the protection of moral and material interests resulting from authorship of scientific, literary or artistic productions.[3] It promotes science, technology, art etc. and can be associated with a nation’s progress in those fields and other related fields. Competition Law is the body of law that seeks to promote market competition by regulating the market. This regulation is done by monitoring any anti-competitive conduct on the part of businesses and regulating the same. The objective of competition law is to ensure that there is a fair marketplace for consumers to choose from and for producers to carry on their business. It seeks to prohibit unethical practices that are aimed at gaining a larger market share, which causes difficulty to smaller businesses and new businesses trying to enter the market.

S 3(5)(i) of the Competition Act, 2002 deals with IPR in Competition Law. The section excludes IPR from restrictive trade practices and attempts to resolve some of the contradictions. This is because intellectual property protection is, in fact, necessary as it is a prerequisite for innovation, which is why most laws, including Competition Law, gives a priority to IPR protection.

At first glance IPR and competition law are like fire and water, i.e., they operate against each other. This perception has somehow changed over time and the current belief is that they have converging notions.

Competition law is focused on limiting monopoly power and the goal is to protect and promote consumer welfare. On the other hand, IPR is focused on innovation by providing exclusivity to the owners to perform a commercial activity but this does not mean they can exert monopoly status in the market. Even though IPR grants the holder a preventive right, this right cannot be exclusive so as to grant monopoly status. This is where competition law comes in and if there is any anti-competitive practice or conduct on the part of the IPR holder, it is subjected to competition law. The Competition act, 2002 deals with IPR conflicts in a comprehensive manner.

Competition and innovation are two major components of any market economy. They are the pillars on which growth, development and efficiency are built, generated and enhanced. This research paper discusses the intersection between IPR and Competition Act.

KEYWORDS- IPR, Competition law, WIPO, Monopoly

PRESERVING TRUTH: ENSURING FORENSIC FIDELITY IN INDIAN CRIMINAL TRIALS

AUTHOR –VANSHIKA SHUKLA, RESEARCH SCHOLAR AT DEPARTMENT OF LEGAL STUDIES, BANASTHALI VIDYAPITH, JAIPUR

BEST CITATION – VANSHIKA SHUKLA, PRESERVING TRUTH: ENSURING FORENSIC FIDELITY IN INDIAN CRIMINAL TRIALS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1613-1622, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

Forensic evidence plays a pivotal role in shaping the outcomes of criminal trials, often serving as the backbone of justice. In the context of India’s diverse and complex legal system, maintaining the fidelity of forensic evidence is of utmost importance to ensure fair and accurate verdicts. The paper delves into the various dimensions of preserving truth through the lens of forensic evidence in Indian criminal trials. It examines the challenges and opportunities in upholding the integrity of forensic evidence, analyses the legal framework surrounding its collection, preservation, and presentation, and explores the role of technological advancements in enhancing forensic fidelity. The paper also highlights case studies and discusses potential reforms to strengthen the fidelity of forensic evidence in the Indian criminal justice system, ultimately aiming to contribute to a more equitable and reliable legal process.

KEYWORDS: Forensic Evidence, Fidelity, Criminal Trials, Indian Legal System, Chain of Custody

PROSECUTORIAL APPROACHES TO ANIMAL CRUELTY CASES: A COMPREHENSIVE ANALYSIS

AUTHOR – AYUSH PAUL, STUDENT, AT CHRIST (DEEMED TO BE UNIVERSITY) PUNE LAVASA CAMPUS

BEST CITATION – AYUSH PAUL, PROSECUTORIAL APPROACHES TO ANIMAL CRUELTY CASES: A COMPREHENSIVE ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1598-1612, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

This paper examines prosecutorial approaches to animal cruelty cases, focusing on the legal frameworks, strategies, and challenges encountered in securing convictions. Animal cruelty, encompassing acts that cause unnecessary suffering or harm to animals, is addressed through a complex interplay of federal, state, and local laws in the United States. Prosecutors face significant challenges, including gathering sufficient evidence, overcoming public and judicial biases, and interpreting the nuances of animal cruelty statutes. With the help of this effective prosecution strategies, such as the application of forensic veterinary science, the utilization of expert testimony, and collaboration with animal welfare organizations we can analyse the utility of the same.

In the case of People v. Garcia (2010), which established a critical precedent for the use of forensic evidence in animal cruelty prosecutions. In this case, the defendant’s conviction was secured through comprehensive veterinary forensic evidence that illustrated prolonged neglect and abuse of multiple animals, highlighting the pivotal role of expert testimony and scientific evidence in such prosecutions. Furthermore, this paper explores the implications of landmark cases on current prosecutorial practices and the evolving legal landscape. It also underscores the importance of public awareness and educational initiatives in the prevention of animal cruelty. The goal is to provide a thorough understanding of how the legal system can more effectively address and mitigate instances of animal cruelty, thereby ensuring justice for animal victims and fostering enhanced societal values regarding animal welfare.

Keywords: Prosecutorial approaches, Animal cruelty cases, Forensic veterinary science, Expert testimony, Legal frameworks

CORPORATE AND INDIVIDUAL CRIMINAL LIABILITY FOR INTERNATIONAL CRIMES: TRENDS AND CHALLENGES

AUTHOR – DV. SHRUTHI & DV. LAYA, STUDENTS AT CHRIST UNIVERSITY, BANGALORE

BEST CITATION – DV. SHRUTHI & DV. LAYA, CORPORATE AND INDIVIDUAL CRIMINAL LIABILITY FOR INTERNATIONAL CRIMES: TRENDS AND CHALLENGES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1589-1597, APIS – 3920 – 0001 & ISSN – 2583-2344.

INTRODUCTION: Crime knows no borders in our increasingly interconnected world (Keith, 2010).

What is Corporate and Individual Criminal Liability for International Crimes? Corporate criminal liability for international crimes – The term “corporate criminal liability for international crimes” describes a company’s legal responsibility for crimes like crimes against humanity, war crimes, and genocide. This newly developed field of law deals with the accountability of companies for their direct or indirect participation in the commission of such crimes. It brings up difficult issues about human rights, corporate governance, and the worldwide confluence of ethics and business. An important aspect of this trend is the role of corporations in white-collar criminality and the consequences it has on the punishment of this particular wrongdoing, a logical reaction to this phenomenon seems to be, as has happened for that matter in torts law, to sanction corporations for the wrongdoing for which they are responsible, logical thought to this solution may be may be that it does not take into account the traditional hesitation of criminal law and criminal lawyers with regard to change^[1]. Determining the extent of accountability and guaranteeing efficient enforcement procedures across jurisdictions continue to be difficult tasks, nonetheless.

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[1] Stessens, G. (1994) ‘Corporate Criminal Liability: A comparative perspective’, International and Comparative Law Quarterly, 43(3), pp. 493–520. doi:10.1093/iclqaj/43.3.4 Burton, B.P. (2014) Corporate Criminal Liability: Federal law and prosecutorial discretion issues. New York: Novinka.

ANALYSIS OF PREVENTION OF CORRUPTION ACT 1988

AUTHOR – PARITOSH KUMAR GUPTA, STUDENT AT LLOYD LAW COLLEGE

BEST CITATION – PARITOSH KUMAR GUPTA, ANALYSIS OF PREVENTION OF CORRUPTION ACT 1988, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1582-1588, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The major problem that exists worldwide is the problem of corruption. Both developed as well as developing countries face corruption. The problem of corruption needs to be solved at the grassroots level. Controlling and eradicating corruption from the system can be achieved through the effective implementation of appropriate legal measures. Essentially, the task of monitoring and eliminating corruption from our system can only be effectively achieved with the assistance of a proper and suitable instrument: the law. There is separate legislation in India to deal with corruption- Prevention of Corruption Act, 1988. It is incumbent upon us to take responsibility and unite in our efforts to establish a corruption-free nation.

KEYWORDS : Corruption, Central government, State government, Central Bureau Investigation, Police, Government employee, Supreme Court.

TOWARDS A UNIFIED LEGAL FRAMEWORK: THE JOURNEY OF IMPLEMENTING THE UNIFORM CIVIL CODE IN INDIA

AUTHOR – DR SANCHITA RAY, ASSISTANT PROFESSOR AT SHARDA SCHOOL OF LAW, SHARDA UNIVERSITY, GREATER NOIDA

BEST CITATION – DR SANCHITA RAY, TOWARDS A UNIFIED LEGAL FRAMEWORK: THE JOURNEY OF IMPLEMENTING THE UNIFORM CIVIL CODE IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1571-1581, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

A Uniform Civil Code refers to a standardized set of laws applicable to all citizens of the nation, irrespective of their religious affiliations, regarding personal matters like marriage, divorce, adoption, inheritance, and succession.

Presently, diverse religious communities in India adhere to distinct personal laws, developed over time through various legislative acts. Examples include the Hindu Marriage Act, Hindu Succession Act, Indian Christian Marriages Act, Indian Divorce Act, and Parsi Marriage and Divorce Act. Notably, Muslim personal laws lack codification and are rooted in religious texts, though certain aspects are explicitly acknowledged through acts like the Shariat Application Act and Dissolution of Muslim Marriages Act.

Article 44 of the Indian Constitution, a Directive Principle of State Policy, articulates that “The State shall endeavour to secure for the citizens a uniform civil code throughout the territory of India.” While Directive Principles are not enforceable by courts, Article 37 emphasizes their fundamental role in governance, and it is the State’s duty to apply these principles in legislating.

A series of landmark court rulings, including the notable Minerva Mills case of 1980, have affirmed that maintaining a balance between the Fundamental Rights and the Directive Principles of State Policy is a core aspect of the Constitution’s basic structure. The verdict in this case emphasized, “The foundation of the Indian Constitution is the equilibrium between Fundamental Rights and Directive Principles,” underscoring this balance as pivotal. Similarly, the Supreme Court in the Dalmia Cement Case of 1996 declared that the Constitution’s preamble, its Fundamental Rights, and Directive Principles—this triad—form the Constitution’s moral core. Numerous rulings have reinforced the notion that Directive Principles are crucial in the nation’s governance, compelling the State to endeavor towards achieving the goals outlined in these principles. The preamble of the legislation proposed by Uttarakhand concerning the Uniform Civil Code references Article 44, indicating that the law is being drafted in adherence to this constitutional mandate to ensure that all citizens residing in the state are governed by a unified legal framework.

TOWARDS EQUITABLE ACCESS: ADVANCING LEGAL EDUCATION AND PRO BONO INITIATIVES IN INDIA

AUTHORS – ADVIKA DEVANSHI & ADITYA JAIN, STUDENTS AT SYMBIOSIS LAW SCHOOL, NOIDA

BEST CITATION – ADVIKA DEVANSHI & ADITYA JAIN, TOWARDS EQUITABLE ACCESS: ADVANCING LEGAL EDUCATION AND PRO BONO INITIATIVES IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1559-1570, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The legal aid movement and reports of numerous legal aid committees between the 1960s and the 1970s highlighted the value of experiential learning. In India, this is considered as an important period that contributed to the emergence of legal aid education in India. The lack of resources and the inaccessibility of the constitutional provision of ‘Access of Justice’ to all was the primary goal of enrolling law students in the national legal movement along with increasing their sense of responsibility to the society. 

Roscoe Pound, one of the greatest philosophers of all times laid emphasis on the fact that the purpose of modern law is nothing but that of social engineering. There is a moral responsibility, therefore, on the lawyers to construct a society on this basis. However, there are two major challenges which the legal professionals face which include- the gaps in the learning mechanism of law and the gaps in the concept of law and justice. It is the need of the hour to overcome these difficulties and make legal education interactive and reachable not just among the legal fraternity but also amongst the society at large aiming for awareness and access to justice.

It is important to accept the fact that justice is not common for all and the law must strive to reach a middle ground to serve the maximum, which can only be achieved when social engineers step up to shape the society. Some of the methods other than involving themselves in pro bono activities are adoption of the workshop model, campaigns, group discussions through fish bowl method or sticky note methods. Legal assistance in India has a very vast background and is supported by decades of law, constitutional reasoning, and several state-funded initiatives. The pro bono tradition, however, continues to be under development. The necessity for such services outweighs the availability, despite legal professionals, deemed universities and even non-governmental organisations offering their services

EXAMINATION OF ARTICLE 29 AND ARTICLE 30 OF THE INDIAN CONSTITUTION: PROTECTION OF MINORITIES RIGHTS

AUTHORS – SHAGUN TIWARI* & SARITA YADAV**, STUDENT* & ASSISTANT PROFESSOR** AT AMITY LAW SCHOOL, AMITY UNIVERSITY LUCKNOW

BEST CITATION – SHAGUN TIWARI & SARITA YADAV, EXAMINATION OF ARTICLE 29 AND ARTICLE 30 OF THE INDIAN CONSTITUTION: PROTECTION OF MINORITIES RIGHTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 1556-1558, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The cultural, educational, and linguistic rights of minorities are strongly protected by the Indian Constitution. Articles 29 and 30 safeguard the rights of linguistic and religious minorities in particular with relation to culture, language, script, and the establishment and administration of educational institutions. This essay examines these two important articles’ significance, practical applications, and legal interpretation. It looks at how they have supported national cohesion and inclusivity while letting minorities keep their own identities. It also discusses the need to create a thin line between state regulatory objectives and minority rights. The end of the paper emphasises the significance of Articles 29 and 30 in upholding secularism and democratic values in India.

Keywords: cultural , safeguard , minority rights , cohesion , secularism