NATIONAL LAW UNIVERSITY ODISHA, CUTTACK

White Collar Crime (Elective Paper)

VII Semester

Odd Semester (July-November, 2025)

Course Instructors

Suryasmita Parida

Assistant Professor (Law)

(Course Credit-4)

Course Introduction
White Collar Crime represents a distinct category of non-violent, financially motivated
offenses typically committed by individuals in positions of trust, authority, or influence within
business, government, or professional settings. Unlike conventional crimes, white collar crimes
are often complex, involving deception, breach of fiduciary duty, and abuse of regulatory
loopholes. In the context of a rapidly evolving global economy and technological advancement,
such crimes pose serious threats to economic stability, public trust, and institutional integrity.
This course is designed to introduce students to the nature, scope, and impact of white collar
crimes in India and around the world. It explores the legal frameworks governing such offenses,
including corporate fraud, insider trading, money laundering, cybercrime, and corruption.

Rationale

Given the intellectual maturity of 4th-year students with the foundational knowledge in
criminal law taught in earlier semesters, makes them well-prepared to delve into specialized
areas like white collar crime to understand and address the evolving nature of crimes committed
by individuals in positions of power, trust, and influence, particularly in corporate and
governmental settings. White collar crime, often involving deceit, breach of trust, and financial
manipulation, poses unique challenges in detection, prosecution, and enforcement. This paper
equips future legal professionals with the knowledge to identify and analyse the nuanced nature
of white collar offenses that diverge from traditional notions of crime. It also offers insight into
regulatory frameworks, compliance mechanisms, and institutional responses that are essential
to the contemporary practice of law. Moreover, the study of white collar crime enables lawyers
to engage with broader questions of justice, ethics, and corporate accountability, and to
navigate complex statutory and administrative provisions that govern corporate behaviour.
This course will empower students to interpret legal provisions with a critical eye, understand
the socio-economic impacts of such crimes, and contribute to building transparent and
accountable institutions through informed legal reasoning and advocacy.
Objectives of the Course

At the end of this course, the students will be able:

● KNOWLEDGE: To provide a comprehensive understanding of white collar crimes,

including their nature, classification, causes, and socio-economic impact.

● ATTITUDE: To develop a critical and analytical mindset toward corporate misconduct

and the misuse of power in professional settings.

● SKILL: To build the ability to identify, assess, and evaluate white collar crime scenarios
using legal reasoning and case analysis.
● ETHICS: To evaluate ethical issues and propose policy solutions.

Expected Learning Outcome

It is expected that at the end of this course, students will be able to:

1. Understand the concept, nature, and significance of white collar crime within the
broader framework of criminal law and social justice.
2. Critically analyse the causes and consequences of white collar crimes in both national
and global contexts.
3. Identify various forms of white collar crimes and recognize their impact on society,
economy, and governance.
 4. Interpret and evaluate the effectiveness of legal provisions, regulatory mechanisms, and
institutional responses to white collar crime.
5. Apply legal reasoning and research skills to assess real-world cases of corporate and
financial misconduct.

6. Evaluate the ethical implications of decisions in professional practice and design

ethically sound policies.

Teaching Methodology
The teaching methodology will be primarily interactive. Students will be encouraged to ask
questions and participate in the classroom discussions. Important readings will be circulated
beforehand so that they can be prepared for classroom discussions. The teaching learning shall
be a mixed hybrid of lecture method, case-studies, discussion, and individual/group
presentation to realize the maximum value assimilation of the subject.

Scheme of Evaluation

The scheme of evaluation consists of an end-term examination as well as a project work and
PPT presentation. Students will be evaluated for 60 marks as end term examination component,
and 40 marks as internal assessment component out of which 20 marks for project evaluation
and 10 marks viva over project topic and 10 marks for presentation through PPT. The topic for
project and PPT may be chosen by the students based on their interest by consulting the course
teacher or allotted by the teacher during the commencement of the session.

Course Plan

Unit No. Unit Title Number of Lecture

Hours

Overall Introduction of the Subject 2

1. Introduction 8

2. Evolution And Emergence In India 8

3. Understanding White Collar Crime 5

4. White Collar Offences 12

5. Law & Regulations For White Collar Crime 14

 6. Corruption In India 10

Revision of Course 1

Tutorials 15

Total 75

Course Structure

Unit I: INTRODUCTION (8 Hours)

This module offers a comprehensive exploration of White Collar Crime, a complex and
evolving area of criminal law and criminology. This module introduces students to the concept
of white collar crime, focusing on its unique characteristics, legal implications, and social
impact. It explores the theoretical foundations, including key scholarly views and critiques, and
helps students understand how these crimes differ from other forms of criminal activity.

Topics:

1. White Collar Crime- Definition, Concept, Nature & Scope.

2. Distinction among White Collar Crimes, Socio-Economic Offences, Traditional
Crimes, Organised Crimes, and Occupational Crimes
3. Mens Rea, Nature of Liability, Burden of Proof in White Collar Crime.
4. Classification of White Collar Crime
I. Ad hoc Crime, White-Collar Crimes Involving a Breach of Trust, Individuals
Occupying High Positions or Status, Corporate Crimes
Readings:

1. Edwin H. Sutherland – "White Collar Crime" (1949)

2. Edwin H. Sutherland, 'White-Collar Criminality' (1940) 1940 YB 138, available at
http://www.sjsu.edu/faculty/hart/PDF%2Oupload/WhiteCollar%20Criminality.pdf.
3. Sutherland, Introduction and Overview of White-Collar C rime: A Systems Perspective
(2012), available at http://www.sagepub.com/upm-data/43841_1.pdf.
4. Brian K. Payne, White Collar Crime- The Essentials (Sage Publication, 2nd Ed., 2016)

UNIT- II- EVOLUTION AND EMERGENCE IN INDIA (8 Hours)

This module provides an overview of a distinct category of non-violent offenses often
committed by individuals in positions of power and influence. It traces the historical shift in
criminological thought that recognized these acts as serious social harms, challenging earlier
notions that associated crime primarily with physical or violent behavior. The module also
examines the social and behavioral patterns behind such offenses, offering insights into how
they are learned and perpetuated. In the Indian context, it reflects on the growing awareness
and institutional responses that emerged during the post-independence period, laying the
groundwork for modern regulatory and anti-corruption frameworks.

Topics:
1. Evolution of the concept of White Collar Crime
Sutherland’s view on White Collar Crime
Edwin H. Sutherland’s Concept of White Collar Criminality.
The Theory of Differential Association by Edwin H. Sutherland.
Criticism of Sutherland’s view on White Collar Crime
2. Emergence of White Collar Crime in India
Pre Independence scenario, Post-Independence Scenario, Scenario after 1991
Reports:
The Santhanam Committee Report, 1964
The 47th Report of the Law Commission of India, 1972.

Readings

1. Edwin H. Sutherland, 'White-Collar Criminality' (1940) 1940 YB 138

http://www.sjsu.edu/faculty/hart/PDF%2Oupload/WhiteCollar%20Criminality.pdf.
2. Edwin H. Sutherland, ‘Encyclopedia of Criminological Theory’ ‘Differential
Association Theory and Differential Social Organization’ (2010) SAGE Publications,
Inc
https://study.sagepub.com/system/files/Sutherland%2C_Edwin_H._-
_Differential_Association_Theory_and_Differential_Social_Organization.pdf
3. Samuel W. Buell, 'White Collar' Crime, in Oxford Handbook of Criminal Law 837-861
(M. Dubber & T. Hornle eds., 2014)
https://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=6035&context=faculty_s
cholarship
4. Donald R. Cressey, “The Criminal Violation of Financial Trust”, American
Sociological Review, Vol. 15. No. 6, 738-743 (1950).
 https://www.yumpu.com/en/document/read/32081085/the-criminal-violation-of-
financial-trustpdf-peter-marina
5. Md Tanweer Alam Sunny and Others, ‘Unravelling The Threads Of White-Collar
Crime In India’ (2024) 14 ACADEMICIA: An International Multidisciplinary
Research Journal
https://www.indianjournals.com/ijor.aspx?target=ijor:aca&volume=14&issue=2&arti
cle=001&type=pdf
Reports

1. 29th Law Commission Report

https://cdnbbsr.s3waas.gov.in/s3ca0daec69b5adc880fb464895726dbdf/uploads/2022/
08/2022080834-1.pdf
2. Santhanam Committee Report-Report of the Committee on Prevention of Corruption-
Govt of India, Ministry of Home Affairs
https://www.cvc.gov.in/files/santhanam-committee-report/cpc-scan.pdf
3. 47th Law Commission Report- Govt. of India- Ministry of Law and Justice
https://cdnbbsr.s3waas.gov.in/s3ca0daec69b5adc880fb464895726dbdf/uploads/2022/
08/2022080816-1.pdf

Book

1. Siddique, Ahmed 'Criminology: Problems & Perspectives', Eastern Book co. 3rd Ed
(1993), Chapters I, III, XI, XII, XIII

Unit III- UNDERSTANDING WHITE COLLAR CRIME (5 Hours)

This module examines the transformation of criminal behavior in contemporary society,
highlighting emerging patterns of non-violent offenses committed in professional settings, their
causes, and their broader socio-economic impact.

Topics

1. Traditional Vs. New Crimes or Blue Collar Crime Vs White Collar Crime
2. Types of White Collar Crime BRIBERY, CORRUPTION, FRAUD -
3. Causes of White Collar Crime
4. Motivation behind White Collar Crime
5. Common Personality Traits Associated with White Collar Criminals
6. Reasons of Growth of White Collar Crime
 7. Effect of White Collar Crime
8. Impact of WCC on Economy.
9. A Comparison Of White Collar Crime In The UK, USA, Canada, And India

Readings

Sanjay Saraf, ’White Collar Crime: Unravelled’ (2023) Vol 11 IJCRT

https://www.ijcrt.org/papers/IJCRT2305106.pdf

Book

Brian K. Payne, White Collar Crime- The Essentials (Sage Publication, 2nd Ed., 2016).

Unit- IV- WHITE COLLAR OFFENCES (12 Hours)

This module explores the multifaceted dimensions of white-collar offences that pose serious
threats to public trust, economic stability, and regulatory systems. It delves into deceptive
financial practices, fraudulent activities across various sectors, and the manipulation of
institutional frameworks for personal or corporate gain. Through examining misconduct in
taxation, education, corporate governance, healthcare, cyber domains, and food safety, the
module aims to provide a comprehensive understanding of the mechanisms, motivations, and
legal implications behind such offenses. By unpacking these complex issues, learners will gain
insights into the broader socio-economic impact of these practices and the legal responses
designed to combat them.

Topics

1. Tax Evasion- Definition, The Boundary Between Evasion And Avoidance,

Underreporting income, Inflating deductions or expenses, Hiding money in offshore
accounts, Fake invoices and shell companies, Misuse of charitable donations, Smurfing
and structuring
2. Education Fraud- In Indian Higher Education
3. Corporate Fraud - Socio-economic Factors underlying Corporate Frauds, Types of
Corporate Crimes, Judicial Attitude towards Corporate Crimes, Offences Relating to
Statutory Non-compliance under Companies Act, Vicarious Liability of Corporation
4. Health Care Fraud- Health Insurance Fraud
5. Cybercrime-Identity Theft, Online Scams, Insider Trading, Money Laundering.
 Insider Trading- 1970 recognition of this crime and SEBI Section12A,15G; Thomas
Committee; Bhaba Committee; Sachar Committee; Abid Hussein Committee; Sodhi
Committee; Prohibition of Insider Trading Regulations 2015

Reports

Wanchoo Committee report on tax evasion (1971)

https://the1991project.com/sites/default/files/2023-
07/1972%20Wanchoo%20Committee%20Report.pdf

Readings

1. Geraldine Szott Moohr, 'Introduction: Tax Evasion as White Collar Fraud' (2009) 9
Hous Bus & Tax LJ 208,
https://heinonline.org/HOL/Page?handle=hein.journals/houbtalj9&div=10&g_sent=1
&casa_token=&collection=journals
2. Doreen McBarnet, “Whiter than White Collar Crime: Tax, Fraud Insurance and the
Management of Stigma,” The British Journal of Sociology, Vol. 42(2) (1991)
3. White Collar Crime https://www.fbi.gov/investigate/white-collar-crime
4. Tierney, William G. & Sabharwal, Nidhi Sadana, 2017. "Academic corruption:
Culture and trust in Indian higher education," International Journal of Educational
Development, Elsevier, vol. 55(C), pages 30-40.
5. Jacques Hallak and Muriel Poisson, Corrupt Schools, “Corrupt Universities: What Can
Be Done?, International Institute for Educational Planning, UNESCO Publishing
(2007) pp.57-58
6. Vinod Kumar Yadav, ’ White Collar Crime In Indian Educational Institutions: An
Analysis’ SRJIS, (2022) Vol 10, pages 11-18
https://www.researchgate.net/profile/Vinod-Yadav-
33/publication/360946781_SCHOLARLY_RESEARCH_JOURNAL_FOR_INTERD
ISCIPLINARY_STUDIES/links/6294e1756886635d5cb0066e/SCHOLARLY-
RESEARCH-JOURNAL-FOR-INTERDISCIPLINARY-
STUDIES.pdf?origin=journalDetail&_tp=eyJwYWdlIjoiam91cm5hbERldGFpbCJ9
7. P. K. Gupta Sanjeev Gupta , (2015),"Corporate Frauds in India – Perceptions and
Emerging Issues", Journal of Financial Crime, Vol. 22 (1) pp. 79 – 103.
https://drsanjeevgupta.net/wp-content/uploads/2019/12/corporate-frauds-in-india.pdf
 8. Naib P, Gupta SD, Chandrashekar S. Study of Provider Perceptions of Types and Extent
of Fraud in Health Insurance and Factors Influencing Ethics in Healthcare Provisioning:
Learnings from the World’s Largest Public Health Insurance Scheme in India. Journal
of Health Management. 2025;27(1):86-92. doi:10.1177/09720634241304983
https://journals.sagepub.com/doi/epub/10.1177/09720634241304983
9. Kanksha, Bhaskar A, Pande S, Malik R, Khamparia A. An intelligent unsupervised
technique for fraud detection in health care systems. Intelligent Decision Technologies.
2021;15(1):127-139. doi:10.3233/IDT-200052
https://journals.sagepub.com/doi/epub/10.3233/IDT-200052
10. Victims of White-Collar and Corporate Crime, Hazel Croall (2009)
https://www.shortcutstv.com/wp-content/uploads/2020/02/white_collar-vics_crim.pdf
11. Brian K. Payne, 'White-Collar Cybercrime: White-Collar Crime, Cybercrime, or Both?'
(2018) 19(3) Criminology, Criminal Justice, Law & Society 16
https://heinonline.org/HOL/Page?handle=hein.journals/wescrim19&id=204&collectio
n=journals&index=
Optional Reading
1. Sarah Hodges, “The case of the „Spurious Drugs Kingpin‟: Shifting Pills in Chennai,
India,” Critical Public Health, 29(4), (2019) pp. 473-483.

Movies
 Wall Street (Twentieth Century Fox Film Corporation 1987)
 Wall Street: Money Never Sleeps (Edward R. Pressman Film 2010)
 Scam 1992: The Harshad Mehta Story
 Baazaar
 Jamtara

UNIT V- LAW & REGULATIONS FOR WHITE COLLAR CRIME (12 Hours)
This module provides a critical overview of the legal and institutional frameworks established
to combat economic offenses and corruption at both national and international levels. It
examines global efforts and multilateral initiatives aimed at enhancing transparency,
accountability, and ethical governance. The module further explores key legislative reforms,
enforcement mechanisms, and regulatory bodies within the domestic context that are
instrumental in detecting, investigating, and prosecuting financial misconduct. By analyzing
these measures, learners will gain insight into the evolving landscape of anti-corruption
strategies, the role of oversight institutions, and the legal tools designed to uphold integrity in
public and corporate life.

Topics
1. International Measures to combat White Collar Crime.
I. U.N.O. Initiatives, Resolutions and Conventions to Stop Corruption or White-
Collar Crime.
II. Transparency International Organisation- to Expose Corruption in Different
Countries and Development of "Corruption Perception Index".
2. Bharatiya Nyaya Sanhita, 2023 (Falsification of Accounts, Criminal Misappropriation
of Property and Criminal Breach of Trust)
3. The Prevention of Corruption Act, 1988
Role of Anti-Corruption Bureau, Central Bureau of Investigation, Central Vigilance
Commission; Amendment to the Act in 2018, Definitions of Public Servant, Public
Duty, and Undue Advantage; Offence committed by Public Servant and Bribe Giver,
and their Penalties (Sec 7 to 14); Punishment for Attempts (Section 15); Persons
authorised to investigate (Section 17); Previous approval for enquiry or investigation
(Section 17A); Sanction for Prosecution (Section 19 r/w Section 197 of CrPC, 1973);
Presumption where Public Servant accepts Undue Advantage (Section 20)
4. The Lokpal And Lokayukt Act, 2013
5. The Prevention of Money Laundering Act, 2002
Need for combating Money-Laundering; Magnitude of Money-Laundering, its steps
and various methods; Definitions- attachment, money laundering, proceeds of crime,
reporting entity, and scheduled offence; Offence of Money Laundering (Section 3);
Punishment for Money Laundering (Section 4); Attachment (Section 5); Survey,
Search, & Seizure (Sections 16, 17 & 18) Power to Arrest (Section 19); Adjudication
by Adjudicating Authorities (Section 8); Special Courts (Sections 43 to 47); Vesting of
Property in Central Government (Section 9); Obligation of Banking Companies,
Financial Institutions and Intermediaries (Section 12 & 12A); Reciprocal Arrangements
with other countries (Overview of Chapter IX i.e. Sections 55 to 61)
6. Benami Transaction (Prohibition) Act, 1988
7. Companies Act, 2013
 Increased Penalties for "Fraud", giving more power to "Serious Fraud Investigation
Office". Mandatory responsibility of auditors to reveal frauds and increased
responsibility of Independent Directors.

Reports

1. Malimath Committee Report for Anti Corruption Act- Committee on Reforms of

Criminal Justice System Government of India, Ministry of Home Affairs- p.233
https://www.mha.gov.in/sites/default/files/2022-
08/criminal_justice_system%5B1%5D.pdf
2. White Paper on Black Money (2012), Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes,
https://dea.gov.in/sites/default/files/WhitePaper_BackMoney2012.pdf
3. Report of the National Institute of Public Finance and Policy ‘Aspects of the Black
Economy in India' (1985).
https://www.nipfp.org.in/media/pdf/books/BK_14/Aspects%20Of%20The%20Black
%20Economy%20In%20India.pdf
4. The K PMG's India Anti-Money Laundering Survey 2012
https://www.in.kpmg.com/SecureData/aci/Files/IndiaAntiMoneyLaunderingSurvey20
12.pdf

Readings

1. Relevant Provisions of Universal Declaration on Human Rights, 1948

2. UN Convention against Corruption, 2003.
3. UN Political Declaration & Action Plan against Money Laundering 1998

Movies

 Special 26 (2013)

Unit VI- CORRUPTION & WHITE COLLAR CRIMES: CASES & SCAMS- 10 Hours
Cases

Corruption

1. Kalicharan Mahapatra v. State of Orissa, AIR 1998 SC 2595

2. Shivendra Kumar v State of Maharastra, AIR 2000, SC 3079
 3. Abhay Singh Chautala v. C.B.I, (2011) 7 SCC 141

Money Laundering

4. Vijay Mallya v Government of India [2020] EWHC 924 (Admin)

5. Ram Jethmalani v. Union of India, (2011) 9 SCC 761

Scams

1. 2G Spectrum Scam
2. Byapam Scam of M.P.
3. National Rural Health Mission Scam
4. Pentagon Scandal of Military Clothing.
5. Mutual Funds Disasters

Reports

166th Report of Law Commission (15th Law Commission)

https://cdnbbsr.s3waas.gov.in/s3ca0daec69b5adc880fb464895726dbdf/uploads/2022/08/2022
081082.pdf

Reading

1. Peterson, A. (2012). White collar crime in the mutual fund industry. LFB Scholarly Pub
https://bu.primo.exlibrisgroup.com/discovery/fulldisplay?vid=01BOSU_INST:BU&s
earch_scope=MyInst_and_CI_NoLondon&tab=Everything&docid=alma9920881365
5901161&lang=en&context=L&adaptor=Local%20Search%20Engine&query=any,ex
act,private%20equity,AND&pfilter=rtype,exact,books,AND&sortby=rank&mode=ad
vanced&offset=0

Suggested Cases to Observe proceeding by ED

 Nirav Modi & Mehul Choksi – PNB Scam

 Vijay Mallya – Kingfisher Airlines loan default
 Satyam Computers financial fraud
 INX Media Case involving alleged money laundering
 Real estate and coal scam cases
 Delhi Liquor Scam
 Movies

 Halahal (2020) https://www.youtube.com/watch?v=j3Y7bCWcMb4

Web Series

 The Whistleblower

Movies Based on WCC

 American Hustle (Atlas Entertainment 2013)

 The Wolf of Wall Street (Red Granite Pictures 2013)
 Arbitrage (Lionsgate 2012)
 Casino Jack (Bagman 2010)
 Casino Jack And The United States Of Money (Jigsaw Productions 2010)
(Documentary)
 Margin Call (Before The Door Pictures 2011)
 Too Big To Fail (Hbo Films 2011) (Dramatized Documentary)
 The Social Network (Columbia Pictures 2010)
 Inside Job (Representational Pictures 2010) (Documentary)
 The Informant! (Warner Bros. Pictures 2009)
 Enron: The Smartest Guys In The Room (Jigsaw Productions 2005) (Documentary)
 Catch Me If You Can (Dreamworks Skg 2002)
 The Insider (Blue Lion Entertainment 1999)
 Quiz Show (Baltimore Pictures 1994)
 Rogue Trader (Granada Film Productions 1999)
 Barbarians At The Gate (Columbia Pictures Television 1993)
 Fun With Dick And Jane (Columbia Pictures, 1976)

Day-Wise Lesson Plan

Classes Topics Case/ Exercise Readings

Overall introduction of the

Class no. 1 Subject
 Overall introduction of the
Class no. 2 Subject

Unit I- Introduction Edwin H. Sutherland – "White Collar

Class no. 3 Crime" (1949)
White Collar Crime

Definition and Concept

Nature & Scope

Class no. 4

Distinction of WCC from other

Class no. 5 Crimes

Distinction of WCC from other

Class no. 6 Crimes

Class no. 7 Role of Mens Rea

Class no. 8 Nature of Liability, Burden of

Proof in White Collar Crime

Class no. 9 Classification of White Collar

Crime

Class no. 10 Classification of White Collar

Crime

Unit- II- Evolution And Edwin H. Sutherland, 'White-Collar

Class no. 11 Emergence In India
Criminality' (1940) 1940 YB 138
Sutherland’s view on White
Collar Crime

Sutherland’s Concept of White

Class no. 12 Collar Criminality
 Theory of Differential
Class no. 13 Association

Criticism of Sutherland’s view

Class no. 14

Pre Independence scenario, Post-

Class no. 15 Independence Scenario

Scenario after 1991

Class no. 16

Santhanam’s Committee Report

Class no. 17

The 47th Report of the Law

Class no. 18 Commission

Unit III- Understanding WCC

Class no. 19 WCC v BCC

Types of WCC, Causes of WCC

Class no. 20

Motivation behind WCC,

Class no. 21 Common Personality Traits
associated with WC Criminals

Reasons of Growth & Effect of

Class no. 22 WCC, Impact on Economy

Comparison of WCC in India

Class no. 23 with UK, USA, Canada

Unit- IV- White Collar Wanchoo Committee report on tax

Class no. 24 Offences
evasion (1971)
Tax Evasion
Definition, The Boundary https://the1991project.com/sites/defa
Between Evasion And Avoidance
ult/files/2023-
07/1972%20Wanchoo%20Committe
e%20Report.pdf

Tax Evasion Geraldine Szott Moohr, 'Introduction:

Class no. 25
Tax Evasion as White Collar Fraud'
(2009) 9 Hous Bus & Tax LJ 208,
 https://heinonline.org/HOL/Page?han
dle=hein.journals/houbtalj9&div=10
&g_sent=1&casa_token=&collection
=journals

Tax Evasion Doreen McBarnet, “Whiter than

Class no. 26
White Collar Crime: Tax, Fraud
Insurance and the Management of
Stigma,” The British Journal of
Sociology, Vol. 42(2) (1991)

Education Fraud- In Indian Tierney, William G. & Sabharwal,

Class no. 27 Higher Education Nidhi Sadana, 2017. "Academic
corruption: Culture and trust in
Indian higher
education," International Journal of
Educational Development, Elsevier,
vol. 55(C), pages 30-40

Education Fraud- In Indian Jacques Hallak and Muriel Poisson,

Class no. 28 Higher Education
Corrupt Schools, “Corrupt
Universities: What Can Be Done?,
International Institute for Educational
Planning, UNESCO Publishing
(2007) pp.57-58

Corporate Fraud- Socio- P. K. Gupta Sanjeev Gupta ,

Class no. 29 economic Factors underlying (2015),"Corporate Frauds in India –
corporate frauds, Types of
Perceptions and Emerging Issues",
Corporate Crimes
Journal of Financial Crime, Vol. 22
(1) pp. 79 – 103.
https://drsanjeevgupta.net/wp
-
content/uploads/2019/12/corp
orate-frauds-in-india.pdf
 Corporate Fraud Victims of White-Collar and
Class no. 30
Corporate Crime, Hazel Croall (2009)
https://www.shortcutstv.com/wp-
content/uploads/2020/02/white_colla
r-vics_crim.pdf

Health Care Fraud Naib P, Gupta SD, Chandrashekar S.

Class no. 31
Study of Provider Perceptions of
Types and Extent of Fraud in Health
Insurance and Factors Influencing
Ethics in Healthcare Provisioning:
Learnings from the World’s Largest
Public Health Insurance Scheme in
India. Journal of Health Management.
2025;27(1):86-92.
doi:10.1177/09720634241304983
https://journals.sagepub.com/doi/epu
b/10.1177/09720634241304983

-Do- Kanksha, Bhaskar A, Pande S, Malik

Class no. 32
R, Khamparia A. An intelligent
unsupervised technique for fraud
detection in health care systems.
Intelligent Decision Technologies.
2021;15(1):127-139.
doi:10.3233/IDT-200052
https://journals.sagepub.com/doi/epu
b/10.3233/IDT-200052

Cybercrime Brian K. Payne, 'White-Collar

Class no. 33 Fundamendal
Cybercrime: White-Collar Crime,
Cybercrime, or Both?' (2018) 19(3)
 Criminology, Criminal Justice, Law
& Society 16
https://heinonline.org/HOL/Page?han
dle=hein.journals/wescrim19&id=20
4&collection=journals&index=

Insider Trading
Class no. 34

1970 recognition of this crime and

Class no. 35 SEBI Section12A,15G; Thomas
Committee; Bhaba Committee;
Sachar Committee; Abid Hussein
Committee; Sodhi Committee;
Prohibition of Insider Trading
Regulations 2015

Unit V- Law & Regulations For 1. Relevant Provisions of

Class no. 36 White Collar Crime
Universal Declaration on
(International Measures to combat Human Rights, 1948
White Collar Crime) 2. UN Convention against
U.N.O. Initiatives, Resolutions Corruption, 2003.
and Conventions to Stop
3. UN Political Declaration &
Corruption or White-Collar
Action Plan against Money
Crime.
Laundering 1998

Transparency International
Class no. 37
Organisation- to Expose
Corruption in Different Countries
and Development of "Corruption
Perception Index".

Falsification of Accounts, Bharatiya Nyaya Samhita, 2023

Class no. 38 Criminal Misappropriation of
Property and Criminal Breach of
Trust

Definitions of Public Servant, The Prevention of Corruption Act,

Class no. 39 1988- Sec 7 to 14
Public Duty, and Undue
 Advantage; Offence committed
by Public Servant and Bribe
Giver, and their Penalties

Punishment for Attempts, Persons Sec-15, Sec-17, Sec 17A, Section 19

Class no. 40 r/w Section 197 of CrPC, 1973, Sec-
authorised to, Previous approval
20
for enquiry or investigation,
Sanction for Prosecution,
Presumption where Public
Servant accepts Undue Advantage

Role of Anti-Corruption Bureau,

Class no. 41 Central Bureau of Investigation,
Central Vigilance Commission

Contribution of Lokpal and The Lokpal And Lokayukt Act, 2013

Class no. 42 Lokayukta in combarting
corruption

Need for combating Money-

Class no. 43 Laundering; Magnitude of
Money-Laundering, its steps and
various methods

Definitions- attachment, money The Anti- Money Laundering Act,

Class no. 44 laundering, proceeds of crime, 2002-Sec 3
reporting entity, and scheduled
offence; Offence of Money
Laundering

Punishment for Money Sec 4, 5, 8, 16, 17, 18, 19

Class no. 45 Laundering, Attachment, Survey, The Anti- Money Laundering Act,
Search & Seizure, Power to 2002
Arrest; Adjudication by
Adjudicating Authorities

Class no. 46 Special Courts; Vesting of Sections 43 to 47, Sec 9

Property in Central Government

Obligation of Banking (Section 12 & 12A),

Class no. 47
Companies, Financial Institutions (Overview of Chapter IX i.e.
and Intermediaries; Reciprocal Sections 55 to 61)
 Arrangements with other
countries

Benami Transaction (Prohibition)

Class no. 48
Act, 1988

Increased Penalties for "Fraud",

Class no. 49 giving more power to "Serious Companies Act, 2013
Fraud Investigation Office".
Mandatory responsibility of
auditors to reveal frauds and
increased responsibility of
Independent Directors

Unit- VI- Corruption & White 1. Kalicharan

Class no. 50 Collar Crimes: Cases & Scams
Mahapatra v.
State of
Orissa, AIR
1998 SC 2595
2. Shivendra
Kumar v
State of
Maharastra,
AIR 2000, SC
3079

3. Abhay Singh
Class no. 51
Chautala v.
C.B.I, (2011)
7 SCC 141
 Laundering 1. Vijay Mallya
Class no. 52
v
Government
of India
[2020]
EWHC 924
(Admin)

2. Ram
Class no. 53 Jethmalani v.
Union of
India, (2011)
9 SCC 761

Byapam Scam of M.P.

Class no. 54

National Rural Health Mission

Class no. 55
Scam

Pentagon Scandal of Military

Class no. 56 Clothing

Mutual Funds Disasters

Class no. 57

2G Spectrum Scam
Class no. 58

Revision
Class no. 59

Revision
Class no. 60

Tutorial 1

Tutorial 2

Tutorial 3
Tutorial 4

Tutorial 5

Tutorial 6

Tutorial 7

Tutorial 8

Tutorial 9

Tutorial 10

Tutorial 11

Tutorial 12

Tutorial 13

Tutorial 14

Tutorial 15