Monday, April 19, 2021

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Rights to Mobility and Sustainable Urban Public Transportation in India

This essay advocates for the recognition of legal rights to urban mobility and sustainable urban public transportation in India. Recognition of such mobility and transportation rights would guarantee rights-holders the ability to move through Indian cities (and access goods, services and opportunities) through transportation mechanisms and infrastructures that are affordable

Capital Structure of Indian Family-owned Companies: A Theoretical and Contemporary Perspective

This article discusses the theoretical foundations of how family-owned companies procure finances and how they apply to Indian family-owned companies. Delving briefly into the macro picture of Indian family-owned companies, this article draws attention to the promoter-induced fraud-fraught Indian banking system.

Death Penalty: A Constitutional History Approach to the Debate

The Union Cabinet amended the Protection of Children from Sexual Offences (POCSO) Act, 2012 which makes child rape an offence punishable by death. The Government had intended to pass this Bill earlier but it lapsed when the Parliament was dissolved in May.

Private Governments and the Indian Constitution – Rethinking ‘State’ under Article 12

Constitutional rights have traditionally been applied vertically, acting as a citizen’s weapon against her State.[1] However, with the increased concentration of power in private hands and privatisation of hitherto State functions, there is a growing need for these rights to be applied horizontally, such that they also govern relationships between private citizens.

Bail Decision Making in Karnataka’s Lower Criminal Courts: Why the Nature of the Offences Matters

The rate of under-trial detention in India, at 67% of the total prison population (NCRB Prison Statistics, 2014-16), is a serious challenge to the effectiveness of the criminal justice system. Despite the regular intervention of the Supreme Court, most recently through In Re Inhuman Conditions in 1382 Prisons ((2016) 10 SCC 17)

Double Citizenship under Indian laws and Voting Rights for OCIs resident in India: A Constitutional Analysis

In the late 1940s and 1950s, most of the world was just coming out of and recovering from the Second World War. Suspicions between nations ran high as the world eased into the Cold War, and nationalistic tensions, albeit dulled by the horrors and catastrophic consequences of the World War, still strongly influenced foreign policy.

The Retroactive Effect of Statutory Amendments: Assessing The Impact of Recent Amendments to the Specific Relief Act, 1963

A statute, unlike other forms of legal regulation, can be amended if the legislature is of the opinion that the statute is not serving its purpose. A statutory provision can be added to, subtracted from, substantially rewritten or even repealed. When a statute is amended, the law has to contend with pending litigation in courts that claim under the unamended statute.

Tampon Tax Be Gone: What the US Can Learn from India’s #LahuKaLagaan Repeal (Part II/II)

In this post, I will discuss how taxation of tampons may constitute gender discrimination and possibly amount to a human rights violation. I will also be discussing how disparate treatment in taxation is made visible in this situation and why choices made in taxation policy have significance outside of simple revenue collection

Tampon Tax Be Gone: What the US Can Learn from India’s #LahuKaLagaan Repeal (Part I/II)

The United States has much to learn from India, including lessons about the relationship between taxation and gender equity. In June, 2018, India’s Goods and Services Tax (GST) Council agreed to eliminate the 12 percent tax imposed on menstrual hygiene products such as sanitary pads and tampons.

GST – Levy of Compensation Cess & the Aspect Theory- Some Musings

The introduction of the Goods and Services Tax (‘GST’) regime is a watershed event in the history of indirect taxation in India. This has been facilitated by many important changes in the Constitution of India. The power to levy GST flows directly from newly introduced Article 246A of the Constitution.