INCOME TAX NOTES

LLB. 3 Year Syllabus (subjects in LLB after graduation)


LL.B 3 YEAR Syllabus (Six Semester Course)
After Graduation


Semester -1 

1. Jurisprudence-1 (Legal Theory) CODE: K-101 
       Chapter 5 Sociological School : Background and Characteristics, Roscoe Pound’s theory of Social Engineering, Dugits Doctrine of Social Solidarity.
       Chapter 6 American Realist School.
       Chapter 7 Economic Approach of Law : Marxist Approach on Law and State and Its Impact.
            
                        
2. Constitutional Law of India-1 CODE: K-102
                (a) Federal Structure and
                (b) Form of the Government.



3. Law of Torts CODE: K-103

4. Law of Crimes (IPC) CODE: K-104   
         General Principles of Crime : Historical background of criminal law in India; Concept of crime; Element of crime-external and internal; Motive; Concept of Strict Liability; General Exceptions viz. Mistake, Superior order, Action in pursuance of legal obligation, accident, necessity, young age, unsoundness of mind, drunkenness, consent compulsion, trifling act, communication made in good faith; Right of Private Defence; Joint and constructive liability; Preliminary offences viz. Abetment, conspiracy and attempt.

        Specific Offences :
       (1) Offences Affecting Human Body : Culpable Homicide, Murder, Homicide by Rash and Negligent Act, Hurt and Grievous Hurt; Wrongful Restraint and Wrongful Confinement; Criminal Force; Assault; Outraging the Modesty of Woman; Rape and Unnatural sexual Offences; Kidnapping and Abduction; Dowry death and Cruelty.

      (2) Offences Against Property : Theft; Extortion; Robbery; Dacoity; Criminal Misappropriation; Criminal Breach of Trust; Cheating; Mischief; Criminal Trespass.

      (3) Offences Against State and Public Tranquility : Sedition; Unlawful Assembly; Rioting and Affray.

      (4) Offences Against Marriage : Bigamy and Adultery.
                                                     
5. Contract -1 (General Principal of Contract) CODE: K-105
   (1) Purpose, Evolution and Scope of Law of Contracts
   (2) Proposal and Promise Including Communication of Proposal, Acceptance and Communication of the Revocation of Proposal and Acceptance.
   (3) Consideration and Doctrine of Privity of Contract.
   (4) Lawful Object and Consideration.
   (5) Capacity to Contract : Minors, Persons of Unsound Mind and Others Disqualified by Law ; Nature and Effects of Minor's Agreements; Doctrine of Restitution.
   (6) Consent and Free Consent.
   (7) Standard Form of Contracts
   (8) Agreements Declared Void and Voidable Under the Contract Act.
   (9) Contingent Contracts
   (10) Law Relating to Certain Relations Resembling those Created by Contracts,
viz., Quasi-Contracts.
   (11) Discharge of contracts with special reference to the doctrine of frustration.
   (12) Remedies in the form of compensation




Semester -2 
1. Jurisprudence-2 (Legal Concepts) CODE: K-201
(1) Legal Person : 
      (a) Nature and Concept 
      (b) Theories of Legal Personality 
(2) Legal Rights And Duties : 
     (a) Definition, Basis and Characteristics of Legal Rights and Duties 
     (b) Kinds of Legal Rights 
     (c) Relationship between Rights and Duties 
(3) Possession and Ownership : 
     (a) Possession in Fact and Possession in Law, 
     (b) Relation between Possession and Ownership 
(4) Liability : 
     (a) Theory of Remedial Liability 
     (b) Theory of Penal Liability 
(5) Law and Morality : 
     (a) Relation between Law and Morals, 
     (b) Legal Enforcement of Morality 
(6) Sources of Law : Custom, Precedent, and Legislation 
(7) State and Sovereignty 
(8) Law and Justice : 
     (a) Concept of Justice 
     (b) Theories of Justice 
     (c) Administration of Justice 

2. Constitutional Law of India-2 CODE: K-202
(1) Union Parliament : Organization, Procedure regarding Enactment of Legislation, Parliamentary Privileges.
(2) Union Executive : The President, his Powers and Position including Ordinance Making Power.
(3) Prime Minister and the Cabinet. Is the Prime Minister Real Head?
 (4) Distribution of Legislative Powers between Union and the States. Territorial and Topical Distribution of Powers. Power of Parliament to Legislate on State Matters. Doctrine of Territorial Nexus. Doctrine of Pith and Substance, Doctrine of Colourable Legislation.
 (5) Emergency Provisions with Special References to Proclamation of Emergency and President's Rule.
 (6) Union Judiciary : Supreme Court of India. Composition and Jurisdiction
 (7). Tortious Liability of State.
 (8). Protection of Civil Servants.
 (7) Amendment of the Constitution. Power and Procedure; Basic Structure of the  Constitution.

3. Hindu Law CODE: K-203


4. Contract-II (Specific Contract and Law of Partnership) CODE: K-204
1. Contract of Indemnity, Contract of Guarantee, Bailment and Pledge.
2. Contract of Agency.
3. Deliniation of Sale, Essentials of Contract of Sale and Agreement to Sale, Duties of Sellers and Buyers, Sale by Sample, Sale by Description, Conditions and Warranties, Rule of Caveat Emptor.
4. Transfer of Title, Passing of Property in Goods, Delivery of Goods – Rules regarding Delivery of Goods, Unpaid Seller and his Rights, Remedies for the Breach of Contract.
5. Network of Partnership, Difference between Partnership and a Company, Mutual relationship between Partners, Authority of Partners, Dissolution of Partnership, Minor as Partner.


5. Optional-(A) Legal History CODE: K-205
        This course is intended to introduce students to the Legal and Constitutional History of India (1600-1950). Emphasis will be laid on the following :
I. Legal History :
The Early Charters and the Administration of Justice by the East India Company, the Mayor's Courts; Judicial Reforms of Warren Hastings and the Advent of Adalat System; the Regulating Act and the Act of Settlement; Judicial Reforms of Cornwallis; the High Courts; Privy Council; the Supreme Court of India; the Law Commissions and Codification, Development of Criminal Law, Law of Contract and Law of Evidence in India; Personal Laws of Hindu and Mohammedans.
II. Constitutional History :
Position of Native States and the development of the Doctrine of Paramountcy, Development of Legislative Institutions, Indian Council Act 1861, Government of India Act 1909, Government of India Act 1919, Government of India Act 1935, The story of Framing of Indian Constitution.
   
    OR  (B) Taxation CODE: K-206    
     The course shall comprise of the following :
(1) Introduction : History and Objects of Taxation, Direct and Indirect Taxes,
 Concept of Tax and Fee.
(2) Definitions : Assessee, Assessment Year, Previous Year, Business,
 Agricultural Income, Income, Person.
 (3) Residence (Sections 6, 7 and 9)
 (4) Salaries (Sections 15 to 17)
 (5) Income from House Property (Sections 22 to 27)
 (6) Profits and Gains of Business or Profession (Section 28)
 (7) Depreciation Allowance (Section 32)
 (8) Business Expenditure and Loss (Section 37)
 (9) Capital Gains (Sections 45, 46 and 54)
 (10) Income from other Sources (Sections 56 to 58).





Semester -3
1. Muslim Law CODE: K-301
2. Public International Law CODE: K-302
3. Administrative Law CODE: K-303                                    
4. Law of Property & Easement CODE: K-304
5. Professional Ethics (50 Marks Written Paper + 50 Marks File & Viva) CODE: K-305




Semester-4
1. Company Law CODE: K-401
2. Labour and Industrial Law CODE: K-402
3. Environmental Law CODE: K-403
4. Optional- (A) Criminology & Penology CODE: K-404
    Or (B) Banking Law CODE: K-406
    Or (C) Trust Equity & Fiduciary Relationship CODE: K-405
5. Arbitration Conciliation & ADR (Practical Paper) CODE: K-407



Semester -5
1. Civil Procedure Code & Limitation Act CODE: K-501
2. Law of Crimes –II CODE: K-502
3. Law of Evidence CODE: K-503
4. Land Law including Ceiling and other Local Laws CODE: K-504
5. Drafting of Pleading & Coveyancing (50 Marks Written Paper + 50 Marks File & Viva) CODE: K-505




Semester -6 
1. Interpretation of Statutes CODE: K-601
2. Legal Language & Legal Writing CODE: K-602
3. Law of Human Rights CODE: K-603
4. Optional- (A) Intellectual Property Law CODE: K-604
    OR (B) IT and Cyber Law CODE: K-605
    OR (C) Women and Child Law CODE: K-606
    OR (D) Law relating to Right to Information CODE: K-607
5. Moot Court, Pre Trial Preparation & Participation in
     Trial Proceeding (Practical) CODE: K-608