Latest Calcutta University B.A. LL.B Syllabus 10th Semester

 

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TENTH SEMESTER 

Paper I 

Taxation Law (Income Tax, Goods and Services Tax) 

[Full Marks 100 out of which 80 marks shall be for the written End Semester Examination and 20 marks for internal assessment] 

1. Basic concept: Direct and indirect tax, History of tax law in India, Principles of charging income tax, exemption and deduction, tax evasion, tax avoidance, tax planning, rate of tax. 

2. Definitions: person, Assessee, Assessment year, previous year, income, gross total income, heads of income, casual income, business, capital assets. Capital receipts and revenue receipts, capital expenditure and revenue expenditure, and amalgamation. 

3. Residential status of assessee, and scope of total income, income deemed to be received/accrued or arise in India, and income which do not form part of total income. 

4. Heads of income: income from salary, income from house property, income from profits, gains from business or profession, income from capital gains, and income from other sources. 

5. Deduction of gross total income, computation of total income and tax payable thereon, filing of return of income, relief when salary etc, paid in arrears or in advance.

6. Assessment, self-assessment, inquiry before assessment, best judgment assessment, income escaping assessment. 

7. Appeal and revision. 

8. Constitutional aspects of goods and service tax in India: Basic concept, constitutional amendment, and scheme. 

9. Legislative aspects of goods and services in India: Relevant legislations in force in connection with goods and services in India, payment of tax and filing of returns, refund, liability, appeal, and revision. 

Books Recommended: 

V.S. Datey, Indirect Tax: Law and Practice. 

Girish Ahuja and Ravi Gupta, Systemic Approach to Income tax and Sales Tax. 

T.N. Manoharan, Students hand Book on Income tax Law. 

V. K. Singhania, Students Guide to Income tax. 

Taxman Income Tax Act. H.C. Malhotra, and S.P. Goyal, Direct taxes. 

Rajesh Kumar, Law of Goods and Service Tax. 

Tarun Jain, Goods and Services Tax-Constitutional law and Policy

Paper II 

Environmental Law

[Full Marks 100 out of which 80 marks shall be for the written End Semester Examination and 20 marks for internal assessment] 

1. Adverse Impact of Various Policies on Natural Environment and 1972 Stockholm Declaration, 1992 Rio Declaration, 2002 Johannesburg Declaration, Rio +20. 

2. Environment Policy in India- Constitutional Mandates, Enlargement of Article 21 of the Constitution. 

3. Environment (Protection) Act, 1986. Air (Prevention and Control of Pollution) Act, 1981, Water (Prevention and Control of Pollution) Act, 1974-Administration and Functioning of Pollution Control Board- For Human Being Pertaining to Water, Air, Noise and Nuclear Radiation-For Non Non-Human Being Pertaining to Wild Life, Land Use, Irrigation, Forests etc. 

4. Role of the judiciary to Protect Environmental Pollution- Enlargement of Locus Standi and Concept of Public Interest Litigation, Principles evolved. 

5. Legal sanctions and Strategies to Control Pollution with Reference to the Environment Act, Air Act, Water Act and Public Liability Insurance Act, 1991, and National Environmental Tribunal Act, 1995. 

6. Indian Forest Act, 1927. 

7. Prevention of Cruelty to Animals Act, 1960. 

8. Wildlife Protection Act, 1972 

9. Biological Diversity Act, 2002 

10. National Green Tribunal Act, 2010. The above issues are to be studied with special reference to the relevant legislation and relevant case laws on the subject. 

Books Recommended: 

Alan Boyle and Patricia Bernie - International Law and Environment, 

Oxford. P. Leelakrishnan - Environmental Law in India, 

Butterworths. Elli Louka - International Environmental Law, 

Cambridge V. N. Paranjape - Environmental Law 

P. S. Jaswal- Environmental Law

Paper III 

Compulsory Clinical Course– IV (Moot Court Exercise and Internship) 

Full Marks: 100 (Evaluation: This paper will be evaluated through Internal Assessment by the Department and Affiliated colleges as the case may be) 

The assessment is to be done with respect to the following components. All the components prescribed here are compulsory, and eventually, the students should do all of them without fail. In case any student fails to do any particular component, he is to be treated absent for this paper as a whole, and he should be required to do all the components fresh as and when it is scheduled for examination by the University.

 1. Moot Court (Three problems) -30 Marks 

        Memorials (3x 5marks)------15 Marks 

        Presentation (3x 5marks)-----15 Marks 

Every student is required to do three moot courts, with 10 marks for each. The Moot Court work will be on an assigned problem, and it will be evaluated for 5 marks for written submissions and 5 marks for oral advocacy. 

2. Client Interviewing Techniques, pre-trial preparations, and Internship Diary- 30 Marks         

        Each student will observe interviewing sessions of clients at the Lawyer’s Office and record the proceedings, which will carry 15 marks. Each student will further observe the preparation of documents and court papers by the Advocate and the procedure for the filing of the suit/petition. Which should be recorded by the students, which will carry 15 marks. 

3. Observation of Trial - 30 Marks 

    (A) Civil Case -15 Marks 

    (B) Criminal Case -15 Marks 

    Students are required to attend two trials, one Civil trial and one Criminal Trial (15 marks each). They will maintain a record and enter the various stages of trial observed during their attendance on different days in the court assignment. 

4. Viva-Voce -10 Marks

Source from Official Calcutta University Website