India Columns

Execution Court Cannot Go Beyond the Decree: Jurisdictional Constraints in Indian Law

Date: Dec 17, 2024

Execution Court Cannot Go Beyond the Decree: Jurisdictional Constraints in Indian Law Introduction The axiom that an executing court “cannot go beyond the decree” constitutes a cornerstone of Indian...

The Jurisprudence of Demolition: A Scholarly Analysis of Mandatory Injunctions in Indian Law

Date: Dec 16, 2024

The Jurisprudence of Demolition: A Scholarly Analysis of Mandatory Injunctions in Indian Law Introduction The mandatory injunction is a potent and exceptional equitable remedy within the arsenal of...

Analysis of Section 120 of the Income Tax Act, 1961

Date: Dec 16, 2024

An Exposition of Section 120 of the Income Tax Act, 1961: Jurisdiction and Powers of Income Tax Authorities in India I. Introduction Section 120 of the Income Tax Act, 1961 (hereinafter "the Act") is...

Analysis of Rule 68B of the Second Schedule to the Income Tax Act, 1961

Date: Dec 16, 2024

Rule 68B of the Second Schedule to the Income Tax Act, 1961: A Procedural Limitation on Tax Recovery Sales Introduction The Second Schedule to the Income Tax Act, 1961 ("IT Act") lays down the...

Dishonour of Cheques on the Ground “Drawer’s Signature Differ”: Contemporary Indian Jurisprudence under Section 138 of the Negotiable Instruments Act, 1881

Date: Dec 16, 2024

Dishonour of Cheques on the Ground “Drawer’s Signature Differ”: Contemporary Indian Jurisprudence under Section 138 of the Negotiable Instruments Act, 1881 1. Introduction The exponential growth of...

Section 138 of the Negotiable Instruments Act — A Jurisprudential and Procedural Analysis

Date: Dec 16, 2024

Re-calibrating Criminal Liability for Cheque Dishonour: A Comprehensive Analysis of Section 138 of the Negotiable Instruments Act, 1881 1. Introduction Inserted in 1988, Section 138 of the Negotiable...

Tamil Nadu Societies Registration Act, 1975 – Constitutional Dimensions, Statutory Architecture and Judicial Interpretation

Date: Dec 13, 2024

Tamil Nadu Societies Registration Act, 1975 – Constitutional Dimensions, Statutory Architecture and Judicial Interpretation Introduction The Tamil Nadu Societies Registration Act, 1975 (hereinafter...

“Justice Must Be Seen to Be Done” – Doctrinal Evolution and Contemporary Application in Indian Law

Date: Dec 12, 2024

“Justice Must Be Seen to Be Done” – Doctrinal Evolution and Contemporary Application in Indian Law 1. Introduction The maxim that “justice must not only be done but must manifestly and undoubtedly be...

Rule 12(3) of the Tamil Nadu Buildings (Lease and Rent Control) Rules, 1974: Procedural Architecture, Jurisdictional Limits, and Appellate Control

Date: Dec 12, 2024

Rule 12(3) of the Tamil Nadu Buildings (Lease and Rent Control) Rules, 1974: Procedural Architecture, Jurisdictional Limits, and Appellate Control Abstract Rule 12(3) of the Tamil Nadu Buildings...

The Tamil Nadu Public Premises (Eviction of Unauthorised Occupants) Act, 1975

Date: Dec 12, 2024

An Analytical Study of the Tamil Nadu Public Premises (Eviction of Unauthorised Occupants) Act, 1975 Introduction The Tamil Nadu Public Premises (Eviction of Unauthorised Occupants) Act, 1975 (Tamil...

Revisiting the Tamil Nadu Buildings (Lease and Rent) Control Act, 1960: Jurisprudential Developments and Contemporary Challenges

Date: Dec 12, 2024

Revisiting the Tamil Nadu Buildings (Lease and Rent) Control Act, 1960: Jurisprudential Developments and Contemporary Challenges 1. Introduction The Tamil Nadu Buildings (Lease and Rent) Control Act,...

The Advocates' Welfare Fund in India: A Juridical Analysis

Date: Dec 12, 2024

The Advocates' Welfare Fund in India: A Juridical Analysis of its Structure, Purpose, and Challenges I. Introduction The legal profession in India, while integral to the administration of justice, is...

Revisiting the Negotiable Instruments Act, 1888: Judicial Trends and Contemporary Challenges

Date: Dec 12, 2024

Revisiting the Negotiable Instruments Act, 1888: Judicial Trends and Contemporary Challenges 1. Introduction The Negotiable Instruments Act, 1888 (hereinafter “NI Act”) occupies a pivotal position in...

Fraud and Forgery Alleged: Doctrinal Contours and Jurisprudential Developments in Indian Law

Date: Dec 12, 2024

Fraud and Forgery Alleged: Doctrinal Contours and Jurisprudential Developments in Indian Law Introduction Allegations of fraud and forgery routinely test the resilience of India’s legal architecture,...

Ensuring Fair and Transparent Allotment of Land to Cooperative Societies in India

Date: Dec 11, 2024

Ensuring Fair and Transparent Allotment of Land to Cooperative Societies in India: Constitutional, Statutory and Jurisprudential Perspectives 1. Introduction Cooperative societies constitute a...

The Doctrine of Single Economic Unit in Indian Jurisprudence

Date: Dec 11, 2024

The Doctrine of Single Economic Unit in Indian Jurisprudence: A Cross-Sectoral Analysis 1  Introduction The notion that ostensibly separate corporate or organisational entities may, in substance,...

Retrospective Promotion in Indian Service Jurisprudence

Date: Dec 11, 2024

Retrospective Promotion in Indian Service Jurisprudence: An Examination of Entitlement from the Date of Vacancy Introduction The determination of the effective date of promotion is a recurrent and...

Legal Analysis of Hindu Undivided Family Bank Accounts in India

Date: Dec 11, 2024

The Legal Character of Hindu Undivided Family Bank Accounts: An Analysis of Ownership, Operation, and Taxation I. Introduction The Hindu Undivided Family (HUF) is a unique and enduring institution...

Analysis of Section 11D of the Central Excise Act, 1944

Date: Dec 11, 2024

An Analytical Exposition of Section 11D of the Central Excise Act, 1944: Doctrine, Application, and Judicial Scrutiny Introduction Section 11D of the Central Excise Act, 1944 (hereinafter "the Act"),...

Provisional Assessment under Indian Customs Law

Date: Dec 10, 2024

An Analysis of Provisional Assessment under the Indian Customs Act, 1962 Introduction The assessment of customs duty is a cornerstone of international trade regulation, ensuring revenue collection...