Constitutional Amendment Bill, 2014: GST

By Poonam Bera, Army Institute of Law, Mohali.

After a prolonged delay, Goods and Service Tax (122nd Constitutional Amendment) Bill, 2014 has introduced in lower house of parliament on 19th December, 2014. It is regarded as one of the biggest tax reforms since 1947 and is targeted to be implemented by April 2016[i]. GST regime is expected to replace a number of indirect taxes levied by the Central and State Governments. It will create a single unified market for goods and services across the country. (more…)

Good Governance: The Present Scenario

By Anjali Rawat, RMLNLU, Lucknow.

Recently the term good governance has been getting much coverage in news channels and newspapers. The reason behind it is the declaration of 25th December as Good Governance Day by the Indian Government. Well, even though the attention towards this term is new but the concept of governance is not recent, it has been running throughout the very veins of human civilization. Merriam-Webster defines governance as the way that a city or company is controlled by the people who run it, but more precisely, in the current context, it refers to the process of decision making and the process by which these decisions are implemented. And the responsibility for good governance falls on the shoulders of government and the civil society. There are two kinds of governance- good governance and bad governance which sound quite basic but the difference between them makes a hell lot of difference in the functioning and development of a country. Bad governance is the reason behind all the evils which exist in a country and thus, many countries have initiated reforms toward good governance, which is said to be the bulwark of a progressive nation. (more…)

Cyber Law: An Overview

By Sagarika Chandel, KIIT School of Law, Bhubaneswar.

“The modern thief can steal more with a computer than with a gun. Tomorrow’s terrorist may be able to do more damage with a keyboard than a bomb”. -National Research Council, USA “Computers at Risk” (1991)

Internet in India has been ever growing at a fast pace giving rise to opportunities to people in every field- be it education, business, sports or entertainment. Cyber space is now becoming the most preferred environment of the world with an enormous growth rate as the population on the internet doubles roughly every 100 days1. Cyber law being a generic term signifies all the legal and regulatory aspects of the internet and the World Wide Web2. Cyber law, also known as Internet law signifies everything related to computer, internet, network, software, emails, data storage devices (such as hard disks, USBs) and even electronic devices such as mobile phones, ATM machines etc. Anything that concerns or emanates from the legal aspects or issues concerning the activities of ‘netizens’3 in the cyberspace comes within the ambit of cyber law4. (more…)

The Consumer Protection (Amendment ) Bill, 2011 and ‘Make in India’ Vision

By Sanya Darakhshan Kishwar, Central University of Bihar, Gaya.

A consumer is one who makes the flow of business smooth if he is satisfied to the fullest, but if a consumer has grievances, it is the duty of the government to look after the same. Lately the Modi Government has been striving hard to work for the betterment of the consumers and make them the stronger party. With the existing laws, the consumer is no less than a puppet in the hands of the manufacturer. Let us analyse how.

Mr. A buys a packet of chips from XYZ Kirana Store. When he opens the packet, he finds the chips to be stale. Can Mr. A bring a suit of action against the shopkeeper or file a complaint against the manufacturing unit for providing under-quality goods?

These questions find an answer in the provisions of The Consumer Protection Act, 1986 which has been amended in 2002 and the latest buzz about it in the Consumer Affairs Department is the Consumer Protection Amendment Bill, 2011. (more…)

The Companies (Amendment) Bill, 2014

By Sudipta Bhowmick, KIIT School Of Law, Bhubaneswar.

The new Companies Act, 2013 has been operationalized for only nine months, yet a new Companies Amendment Bill, 2014 has been passed by the Lower House on 17th December, 2014 to ‘ease the doing of business’. After the Companies Act, 1956, it took 57 years to replace the old one with new. Therefore, it has come as a great relief for corporates, auditors, shareholders who addressed their concerns regarding prolonged procedures, reporting of fraud etc. and saw them as amendments in this Bill. (more…)

National Laws on Free Speech and the Internet

By Sanya Darakhshan Kishwar, Central University of Bihar, Gaya.

“Give me the liberty to know, to utter and to argue

freely according to conscience, above all liberties”

— John Milton

But stop and think a while is it all to give full freedom of speech and expression to a person or citizen. Is it correct in its literal, metaphorical, political or democratic sense to release a citizen of all the bounds of laws and set him free to exercise his speech in the arena of amphitheater? To asses this we have to first know what actually FREE SPEECH is… (more…)

Should Astrology based TV Shows be Banned?

By Ahona Chakrabarty, KIIT School Of Law, Bhubaneswar.

Astrology is based on the belief that astronomical phenomenon are related and affects or controls phenomenon of the human world. Various civilizations have developed several systems for predicting terrestrial events from celestial observations. In the West, astrology most often consists of a system of horoscopes purporting to explain aspects of a person’s personality and predict future events in their life based on the positions of the sun, moon, and other celestial objects at the time of their birth. The majority of professional astrologers rely on such systems. (more…)

The need for change and how it can be effected

By Ahona Chakrabarty, KIIT School Of Law, Bhubaneswar.

“The land of dreams and romance, of fabulous wealth and fabulous poverty, of splendour and rags, of palaces and hovels, of famine and pestilence, of genii and giants and Aladdin lamps, of tigers and elephants, the cobra and the jungle, the country of hundred nations and a hundred tongues, of a thousand religions and two million gods, cradle of the human race, birthplace of human speech, mother of history, grandmother of legend, great-grandmother of traditions, whose yesterday’s bear date with the modern antiquities for the rest of nations-the one sole country under the sun that is endowed with an imperishable interest for alien prince and alien peasant, for lettered and ignorant, wise and fool, rich and poor, bound and free, the one land that all men desire to see, and having seen once, by even a glimpse, would not give that glimpse for the shows of all the rest of the world combined.” is India in a nutshell, brilliantly described here by the famous American author Mark Twain. India is a vast country – vast in area, diversity, population, ideas, languages, behaviour and also problems, conflicts, discrimination. Naturally, it consists of many lights as well as shadows. (more…)

Protectionism Instead of Facilitation, Indian Stand at WTO: How far justified?

By Sudipta Bhowmik, KIIT School Of Law, Bhubaneswar.

Behind the extremely technical debate within the WTO, what is at stake above all are models of agricultural development.[1] -Dr. Bruno Losch 

“Trade can be a powerful force for growth and poverty reduction. Countries that have increased the share of trade in their GDP have grown faster and reduced poverty more rapidly”[2]Nicholas Stern


The establishment of World Trade Organization (WTO) is a drift towards globalization of world economy. Except agriculture, WTO advances its wing to every sector. Controversies and misconceptions are entangled with the issues of agriculture subsidy and trade facilitation, while developed countries like USA and EU have championed the cause of ‘free-trade’, on the other hand, developing countries like India have adhered to agricultural subsidies. India’s stand at Bali approved it again how agriculture subsidy is a burning issue for a developing country and it cannot be set aside as ‘evil’ at the cost of trade facilitation. Before WTO, eight trade negotiations were materialized by General Agreement on Trade and Tariffs(GATT) and in those rounds, developed countries steered the directions of trade and developing countries were ignored.[3] But, now the developing countries are demanding for revision of the agriculture policies taken by developed countries. (more…)

Piercing of Corporate Veil

By Palak Pathak.

Piercing the corporate veil describes a legal decision to treat the rights or duties of a corporation as the rights or liabilities of its shareholders or directors. Usually a corporation is treated as a separate legal person, who is solely responsible for the debts it incurs and the sole beneficiary of the credit it is owed. Common law countries usually uphold this principle of separate personhood, but in exceptional situations may “pierce” or “lift” the corporate veil. (more…)