5 Sem
5 Sem
                                                                                                       ************
 58                                Department of Legal Studies, Chennai    Department of Legal Studies,Chennai                             59
                                                                           Unit - XI
          3. ENVIRONMENTAL LAW (TA5C)                                           Water pollution - meaning - authorities under the water act. -
                                                                           powers and functions of Central and State Pollution Control Boards
                                                                           - activities prohibited and regulated under the Air Act. - Penalties for
Unit - I                                                                   violation
      Bio - Geographical aspects of our Environment.                       Unit - XII
                                                                                Air Pollution - meaning - authorities under the Air Act -Powers
Unit - II                                                                  and functions of Central and State Pollution Control Boards - activities
      Socio - Economic dimensions of our Environment.                      prohibited and regulated under the Air Act. - Penalties for violation.
                            ************
62                               Department of Legal Studies, Chennai   Department of Legal Studies,Chennai                                 63
    Payment of Gratuity Act, 1972: Background, Object and
Definitions - Eligibility for Payment of Gratuity - Forfeiture, Exemption,
Determination - Controlling Authority -Penalties.                                           5. TAXATION LAW (TA5E)
Unit - V Labour Welfare Legislations                                         Unit - I
     Factories Act, 1948: Background and Definitions - Formalities           General Principles of Taxation
to start a Factory - Health, Safety and Welfare Measures - Working
                                                                                  (a)Definition- Concept - Purpose of Taxation-Nature and
Hours - Employment of Young Persons - Annual Leave with Wages
                                                                             Characteristics of Taxation - Distinction between tax, fee and fine-
- Special Provisions.
                                                                             Mutual relationship between Tax laws and Finance Act (Amended
    The Tamil Nadu Shops and Establishment Act, 1947: Applicability          Act) –Canons of Taxation- Kinds of Taxes- Progressive- Proportional-
and Person covered by this Act, - Opening and Closing Hours -                Regressive and Digressive- Eminent Domain Principle- Theory
Employment of Young Persons - Working Hours, Public Holiday,                 and Basis of Taxation-Scope and Limitations of Taxation- Inherent
Safety, and Cleanliness - Leave and Annual Leave with Wages.                 limitations-Requisites of a Valid tax (b) Double taxation- Sec-90 and
                                                                             Sec.91 of the I.T. Act.- Importance of OECD guidelines in International
Statutory Materials with Amendments                                          Taxation- Black money – Causes and Effect.
     1.   The Employees’ Compensation Act, 1923
                                                                             Unit - II
     2.   The Employees’ State Insurance Act, 1948
                                                                             Constitutional basis and Taxing powers:
     3.   The Maternity Benefit Act, 1961.
     4.   The Payment of Bonus Act, 1965.                                         (a) Constitutional Taxing Powers - Constitutional Amendment
     5.   Payment of Gratuity, 1972.                                         101- Amendment of Art.246A - Amendment of Art.248A- Art.249 and
                                                                             Art.250– Art.243H-Art. 243Z - Art.250- Art.268-Art.269- Art.269A
     6.   Factories Act, 1948.
                                                                             – Amendment of Art.270-271-Art.286- Amendment of Seventh
     7.   The T.N. Shops and Establishment Act, 1947.                        Schedule- Art.366- Art.368- Amendment of Sixth Schedule and
                                                                             Seventh schedule-Constitutional amendment 101- Art. 279 A- GST
Books for Reference                                                          Council- Constitutional Limitations.- Significance of Union Territory
1.  S.N.Mishra       - Labour and Industrial Law                             Goods and Services Act, 2017- Significance of the Goods and
2.  V.G.Goswami      - Labour Law                                            Services Tax (Compensation to States) Act, 2017.
3.  Madhavan Pillai - Labour and Industrial Law                                  (b) Historical Development of Tax on supply of Goods and
4.  S.C.Srivastava   - Social Security and Labour Laws                       services -Exemptions to the levy of Goods and Services Tax to
5.  K. D. Srivastava - The Employees’ Compensation Act, 1923                 petroleum products- alchoholic liquor for human consumption-
6.  K.D. Srivastava  - The Employees’ State Insurance Act, 		                Powers of the GST Council to regulate these goods by notification.-
    		1948                                                                   Present status of Central Sales Tax Act,1957 and Central Excise
                                                                             Act-Customs Act and Tamil Nadu Value Added Tax Act 2006.
7. K. D. Srivastava - The Employees’ Provident Funds and 		
     		 Miscellaneous Provisions Act, 1961.                                  Unit - III
8. K. D. Srivastava - The Payment of Bonus Act, 1965                         Direct Taxation:
9. K. D. Srivastava - Payment of Gratuity, 1972                              Income Tax Act, 1961.
10. K. D. Srivastava - Factories Act, 1948
                                                                                 Preliminary concepts; Income, ‘Agricultural Income ‘ Casual
                                                                             Income,’ person – Assessee Residential Status- Previous year-
                            ************                                     Assessment year – General Charging Section- and Specific Charging
 64                                 Department of Legal Studies, Chennai     Department of Legal Studies,Chennai                                65
Section- Income- Received- Arising – Accrual- Scope and Total Income      Unit - V
– Exempted Income : Tax Liability under Specific Heads        i) Income
                                                                                Customs Act -1962 with amendments -Role of customs in
from Salaries ii) Income from House Property iii) Income from Business
                                                                          international trade important terms and definitions– Assessable
or Profession iv) Income from Capital Gains. V) Income from other
                                                                          value Baggage – Bill of entry Dutiable goods Duty Exporter – Foreign
sources : Clubbing of Income: Income of other persons in assessee’s
                                                                          going vessel – Aircraft goods – import – import Manifest – Importer
total Income – Treatment of Losses- Set off and carry forward of
                                                                          – Prohibited goods – Shipping bill – Store – Bill of lading – export
losses-Procedure for assessment- Deduction allowed in certain
                                                                          manifest – Letter of Credit – Kinds of duties – Basics auxiliary -
cases- Chapter VI A Deductions- Assessment of Special Class of
                                                                          Basics of levy – Advalorem – Specific duties – Prohibition of export
Assessee.
                                                                          and import of goods and provisions regarding notified and specified
Unit - IV                                                                 goods – Import of goods - Free import and restricted imports – Type
                                                                          of import – import of cargo, import of personal baggage, import of
Indirect Taxation:                                                        stores..
A) The Taxation Laws (Amendment) Act,2017- Customs tariff- Central
                                                                                                       *********
excise –Central Sales Tax- Miscellaneous – Schedule.
    a) Central Goods and Services Tax Act,2017 – Definition               Statutory Materials, Relevant acts with Amendments :
clauses-Administration-Levy and Collection of Tax-Time and Value
of Supply-Input Tax Credit-Registration-Tax Invoice credit and debit      (Note: Students to prepare answer for illustrative problems)
notes.-Accounts and records-Returns- Payment of Tax-Refunds-              Bare Acts of all statutory materials.
Assessment- Audit-Inspection- Search Seizure and Arrest-Demands
                                                                          1.   Back ground Material on GST Acts and Draft rules 2017.
and Recovery- Liability to pay in certain cases-Advance –Appeals
and Revision-Offences and Penalties                                       2.   Black Money (undisclosed foreign income and assets) and 		
                                                                               Imposition of Tax Act, 2015.
    b). Tamil Nadu Goods and Services Tax Act, 2017- Definition-
commencement- Officers under the Act- Powers and functions-Levy           3.   Mohammed Rafi - Indirect Taxation.
and collection of Taxes- Chap III-XI scope of supply- Tax liability on    4.   Manoharan - Income Tax Act
composite and mixed supplies- Levy and Collection-Composition Levy-
                                                                          5.   Singhanni Guide to Income Tax Act.
Power to grant exemption from tax. Time and value of supply- input
credit tax- Registration-Tax invoice – debit and credit notes- Accounts   6.   Bhagawathi Prasad Income Tax Law and Practice
and Records- Returns- Payment of Tax – Refunds-Assessment                 7.   N.A.Phalkiwala- Income Tax.
– Audit- Inspection –Search- Seizure and Arrest- Demands and
                                                                          8.   Sukumar Bhattacharya - Income Tax Law Practice
Recovery- Liability to pay in certain cases- Chap XII-XIX-Advance
Ruling-Appeals and Revision-Offence and Penalties –Transitional           9.   Wolters Kluwer - Step by Step guide to GST
Provisions- Miscellaneous Provisions-Schedules.                           10. Wolters Kluwer - GST Acts ,Rules and Forms.
     c) Integrated Goods Services Tax and Rules of States and Union :     11. Sita Raman and Company - GST Law and Practice.
Collection and Levy of Integrated General Services Tax- Determination     12. Bharat - GST rates of Tax and Compensation CES
of Nature of Supply -Cross Utilization of credit-Utilization of IGST
credit. Inter- state supply and Intra-state supply- Location of supply-   13. Bharat - Central GST Laws
Place of supply of goods and services or both. Refund of integrated       14. Bharat - GST Ready reckoner .
tax to International tourist.- Zero rated supply-Apportionment of tax     15. V. Nagarajan - Indirect Taxes
and settlement of funds-Miscellaneous Provisions.
                                                                          16. D.P. Mittal - Indian double Taxation Agreement.
Assessment Scheme
       i. 15 Practical exercises in drafting                                      Books for Reference
           of pleadings (2 Marks for each)		                :   30 Marks
                                                                                  1. Shivgopal - Conveyancing Precedents & 		
       ii. 15 exercises in drafting of                                            			Forms.
            conveyancing               		               :       30 Marks
       iii. Internal Tests			                           :       30 Marks          2. Mogha (P. C .)              -      The Law of Pleading in India.
iv. Viva Voce Examination : 10 Marks 3. Mogha (P. C .) - The Indian Conveyances