P.G. DIPLOMA COURSE IN TAXATION LAWS

SYLLABUS TLP-101-Paper-I-Constitutional Law Problems in Taxation This paper provides the students instruction in the provisions of the Constitution which deal tax powers of the Union and the States, the Union-state revenue distribution, constitutional limitations general and specific on taxation process. It also provides for a study into the impact of the relevant articulated tax policy formulation embodied in the Directive Principles of State Policy. The Breakup of the paper is as given below : I. Taxation and taxes, Fee and tax .Compulsory Deposite Direct-Indirect Taxes. II. Law and Taxation, Article 265, Act or Ordinance; ARTICLE 245,246 & 248. Relevant entries of the Union List(List-I)and the State List (List-II) OF THE Seventh Schedule to the constitution. Article 123 Union of India v/s H.S. Dillon, Delegated Legislation, restrictions. (i) Raj Narian v/s Chairman, Patna Administration Committee A.I.R. 195,S.C. (ii) Shama Rao v/s Union Territory of Pondicherry A.I.R. 1967,S.C. 1480. Legislation Procedure for Tax Laws : Article 109,110,111,117 & 118. III. Distribution of Union Revenues Articles 268-279. Finance Commission Articles 280-282. The Finance Commission (Miscellaneous provisions), Act,195. IV. Uniform Taxation Articles 286- Inter State Sales Taxation. The Central Sales Tax Act, 1956. Bengal Immunity Co. Ltd., v/s State of Bihar. A.I.R. 1955, SC,661. Gwalior Rayons Ltd., v/s Assistant Commissioner, A.I.R. 1974 S.C. Law Commission : Inter State Sales Tax (Second Rept. 1956). V. Inter State Commerce and Taxation Articles 30 – 304 Automobiles (Rajasthan)- v/s State of Rajasthan, A.I.R. 1962, S.C. 1406. Atiabari Tea Co., Ltd v/s State of Assam, A.I.R. 1951 S.C. 232. VI. Immunity of Instrumentbilities 285 & 289 v/s Sea Customs etc. A.I.R. 1963 S.C. 1760. Suggested Readings : 1. M.P. Jain : Indian Constitutional Law. 2. Basu D.D. : Indian Constitution. 3. Shrivahi, H.M. : Constitutional Law. 4. Kapoor S.K. : Constitution of India 5. Babe B.L. : Constitution of India *** TLP-102-Paper-II-Commercial Law and Accontancy I. (A)Indian Contract Act. 1872 (Section 1 to 75 for sixty marks – Section-A) II. (B)Commercial Accounts especially preparation of Trial Balance, Profit and Loss Account and Balance Sheet (for forty marks Section-B) Suggested Readings : 1. S.K. Kapoor :Indian Contract Act 2. Kulshrsth : Indian Contract Act 3. Bangiya : Indian Contract Act 4. J.P. Singhal : Indian Contract Act. 5. Battliboy Elementary Accounts *** TLP-103-Paper-III-Income Tax Law and Practice Suggested Readings : Kanga & Palkhivala : The Law and Practice of Income Tax *** TLP-104-Paper-IV-Direct Tax Laws 1. Wealth Tax Act, 1957 2. Gift Tax Act, 1958 Suggested Readings : 1. Shiv Gopal-Commentaries on Estate Duty Act, 1957 2. Kauahal S.C. Commentaries on the Gift Tax Act, 1958 3. Hewit H.W.- Green’s Death Duties. 4. Ayyangar Sample- The Three New Taxes. *** TLP-105-Paper-V-Indirect Tax Laws 1. The Central Sales Tax Act, 1956 2. The Rajasthan Sales Tax Act, 1954 3. Customs Act. 4. Suggested Readings : 1. S.K. Agarwala- Central Sales Tax Act, 1956 2. N.M. Tripathi- Central Sales Tax Act, by R.B. Patel, 1966 Ed. 3. Jai Kumar Jain- Law of Sale and Purchase Taxes in Rajasthan (Anand Prakashan) 4. Commercial Taxation Manual (Published by the Government of Rajasthan) 5. Rajasthan Excise Manual, Published by Rajasthan Government. *** TLP-106-Paper-VI-Essay