Preface to the Eighth Edition
Preface to the Seventh Edition
Preface to the Sixth Edition
Preface to the First Edition
Contents at a Glance
Detailed Contents
Abbreviation
Table of Cases
Subject Index

 

1. Introducing Conveyancing and Drafting

2. Rules for Interpretation of Deeds and Documents

Division  II

GENERAL DEEDS AND DOCUMENTS

3. Acknowledgment

4. Affidavits

5. Arbitration

6. Arrangement and Compromises with Creditors

7. Notices

8. Power-of-Attorney

9. Receipts

10. Relief to Consumers

11. Security and Other Bonds

12. Separation Deed

13. Shipping Documents and Agreements

14. Transport Documents

15. Insurance Claim

16. Motor Accident Claims

17. Railways Claims

18. Legal Requirements

19. Advertising Agreements

20. Building or Engineering Agreements

21. Employment Agreements

22. Underwriting and Brokerage Agreements

23. Adoption

24. Family Settlements

25. Conjugal Rights and judicial separation

26. Divorce

27. Maintenance

28. Guardianship

29. Agency Agreements

30. Auction Agreements

31. Banking Documents and Forms

32. Contracts of Gurantees and Indemnities

33. Hire-Purchase Agreements

34. Hypothecation and Pledge

35. Miscellaneous Agreements

36. Negotiable Instruments

37. Foreign Collaboration Agreements

38. Joint Venture Agreements

39. Labour Agreements

40. Clubs and Societies

41. Company : Incorporation

42. Company : Amalgamation and Demerger

43. Partnership Deeds

44. Information Technology

45. Computer and Internet

46. Right to Information

47. Assignment

48. Exchanges

49. Gift Deeds

50. Leases

51. Licences

52. Mortgages

53. Ownership Flats and Apartments

54. Partition

55. Releases

56. Sale Deeds

57. Trust Deeds

58. Wakfs

59. Wills

60. Copyright

61. Designs and Patents

62. Trade Marks

 

Preface to the Eighth Edition

Preface to the Seventh Edition

Preface to the Sixth Edition

Preface to the First Edition

Contents at a Glance

Detailed Contents

Abbreviation

Table of Cases

Subject Index

Chapter 1

1. General

2. Conveyancing

(i) Not ordinary art

(ii) Legal drafting

(iii) Statutory and judicial perspective

(iv) Historical perspective

3. Conveyancing and drafting

4. Essential elements of drafting

(i) Consistency

(ii) Coherent arrangement

(iii) Normal language

(iv) Punctuality

5. Principles of drafting

(i) Clarity

(ii) Design

(iii) Precision

(iv) Communicability

6. Qualifications of draftsman

(i) Knowledge of law

(ii) Knowledge of tax laws

(iii) Capacity of understanding facts

7. Certain terms explained

(i) Deed

(ii) Conveyance

(iii) Instrument

(iv) Document

(v) Willful

8. Deed in general

(i) Deeds poll

(ii) Indentures

(iii) Indian perspective

9. Components of deed

(i) Description of deed

(ii) Date

(a) Significance

(b) Essentials

(iii) Parties to the deed

(a) Necessary party—Transferee when?

(b) Third persons

(c) Order of parties

(d) Full description

(e) Companies or associations

(f) Idol

(g) Competence to contract

(1) Minor

(2) Lunatic

(h) Trustees

(i) Attorney

(j) Partnership firm

(k) Pardanashin lady

(l) Government

(m) Label referencer

(iv) Recitals

(a) Order of recitals

(b) Form of recitals

(c) Caution

(v) Testatum

(vi) Consideration

(vii) Receipt

(viii) Operative words

(ix) Parcels

(x) Exceptions and reservations

(xi) Covenants

(xii) Testimonium

(a) Signatures

(b) Attestation

(xiii) Errors and omissions

10. Registration

(i) Section 17 of Registration Act

(ii) Section 18 of Registration Act

11. Stamp duty

Chapter 2

Rules for Interpretation of Deeds and Documents

1. General

2. Rules of interpretation

Rule 1 : Intention of parties to be gathered from expressions used

Rule 2 : Intention to prevail if words used not clear or unambiguous

Rule 3 : Words to be given their literal meaning

Rule 4 : Deed to be construed as a whole

Rule 5 : Construction upholding document to be preferred to one rendering it nugatory

Rule 6 : Construction of deed in vernacular

Rule 7 : Earlier clause to prevail if there is conflict between earlier and later Clause

Rule 8 : Admissibility of extrinsic evidence—Well recognised exceptions

Rule 9 : Date of effect of deed must be determined contextually

3. Miscellaneous Rules

(1) Contra proferentem

(2) Expression facit cassare facitum

(3) falsa demonstratio non nocet

(4) Certum est quod certum reddi potest

4. Effect to recitals on construction of deed

5. Interpretation of contracts/agreements

(i) No jurisdiction to reform terms

(ii) Repugnant words to be rejected

(iii) Dictum : "No equity about tax" not applicable

(iv) Evidence of user

(v) Substance rather than form of agreement to be considered

(vi) Inadequacy of consideration not to render a contract necessarily invalid

(vii) Heading of clause of contract

6. Interpretation of partnership deed

7. Interpretation of will

(i) Cardinal maxim

(ii) Relevant considerations

(iii) Avoidance of intestacy

(iv) Effect should be given to every disposition

(v) Later part or last words to prevail in case parts irreconcilable or there is repugnancy

Chapter 3

1. Introductory—What is acknowledgment?

2. Unconditional acknowledgment

3. Liability must be subsisting

4. Acknowledgment by partner

5. Part payment

6. Effect of acknowledgment in writing

7. Stamp duty

8. Model Forms

Form Nos.

1. Acknowledgment of debt (Short Form)

2. Acknowledgment of amount due

3. Acknowledgment through letter to save limitation

4. Acknowledgment of indebtedness

5. Acknowledgment of part payment

6. Acknowledgment by agent

7. Acknowledgment of right to arrears of rent under lease

8. Acknowledgment by pledgee for delivery of pledged property

9. Acknowledgement by advocate

10. Acknowledgement by endorsement

Chapter 4

1. Introductory

2. Statutory provisions

(i) Code of Civil Procedure, 1908

(a) Authorities empowered to administer oath to deponent

(b-1) Power to order any point to be proved by affidavit

(b-2) Power to order attendance of the deponent for cross-examination

(b-3) Matters to which affidavit shall be confined

(ii) Code of Criminal Procedure, 1973

(a) Affidavit in proof of conduct of public servants

(b) Evidence of formal character on affidavit

(c) Authorities before whom affidavits may be sworn

(iii) Indian Penal Code

(a) Giving false evidence

(b) Punishment for false evidence

(iv) Supreme Court Rules

3. Contents of affidavit

4. Drafting of affidavit

(i) Introductory para

(ii) Statement of facts

(iii) Verification

(iv) Mala fides

5. Defect in affidavit

6. Affidavits under Income-tax Act

(i) Importance

(ii) Rejection when not permissible?

(iii) Counter-affidavit by department

7. Affidavit when to be filed

8. Affidavit by whom to be sworn

9. Evidentiary value of affidavits

10. No stamp duty

11. Model Forms

Form Nos.

1. Affidavit in reply to a survey report

2. Affidavit in income-tax proceedings

3. When an assessment is made by the Assessing Officer for alleged non-production of the books of account

4. In connection with the surrender of income before Assessing Officer

5. For the condonation of delay in filing the appeal before the Tribunal

6. Under Rule 10 of the Income-tax Appellate Tribunal Rules, 1963

7. Affidavit accompanying a petition for stay of tax demand

8. Under Clause (vi) of sub-section (3) of Section 226 of Income-tax Act

9. In the objection of the wrong inclusion of the assets belonging to others in the income

10. For amendment of the return of wealth-tax

11. Affidavit in trade-tax proceedings

12. In support of return of turnover

13. In support of the closure of business

14. Affidavit in reply to a survey report

15. In support of non-ownership of alleged business

16. In support of fresh receipt of stock

17. In support of reply to show cause notice in trade-tax assessment

18. Affidavit in application to the Licensing Authority, M. V. Department for duplicate driving licence

19. In connection with sale on commission basis

20. Simple affidavit

21. Usual lengthy affidavit

22. Clarification of survey report

23. In the application for issue of commission for evidence of pardanashin lady

24. Affidavit in case of loss of customs copy of the bill of entry to be submitted on stamped paper for the value prescribed in the appellants' state [Customs Act, 1962]

25. In the application for issue of duplicate licence (Foreign Trade Control)

26. Declaration of land for growing unmanufactured products under Central Excise Rules

27. Affidavit under Section 5 of the Muslim Women (Protection of Rights on Divorce) Act, 1986

28. Affidavit for sanctioning plans for construction on vacant lands within ceiling limit

29. Affidavit for sanction of plans for construction of non-residential buildings on vacant lands in excess of ceiling limit

30. Affidavit for sanction of plans for construction of residential building on vacant lands in excess of ceiling limit

31. Affidavit in support of transfer application under Section 24, C.P.C.

32. Affidavit denying certain allegations in divorce petition by wife under Section 13 of the Hindu Marriage Act, 1955

Chapter 5

1. Introductory

2. Essential elements of arbitration

3. Arbitration agreement

(i) Parties to be ad-idem

(ii) Essential elements of arbitration agreement

(a) Agreement to be in writing

(b) Agreement when in in writing?

(c) Form of agreement

4. Interpretation of arbitration clause

(i) General rules and test

(ii) Illustrative interpretation

(iii) Court competent to decide validity of arbitration clause

(iv) Vague and ambiguous words should be ignored

5. Reference to arbitration

(i) General principles

(ii) Reference by parties themselves

6. Appointment of arbitrator

(i) Sole arbitrator

(ii) Parties free to agree on procedure

(iii) Third arbitrator

(iv) Chief Justice when to appoint?

(a) Consideration for Chief Justice

(b) Formulation of scheme by Chief Justice

(c) Which Chief Justice?

(d) Appointment of sole or third arbitrator in international commercial arbitration

(e) ‘International commercial Arbitration’

(v) Power to appoint arbitrator—Judicial.

7. Arbitrator's powers

(i) Competent to award interest

(ii) Competent to decide objection to his jurisdiction

8. Setting aside of Arbitral Award

(i) Award when cannot be interfered with

9. No abatement of arbitration proceedings

10. Taxability of arbitrator's remuneration

11. Registration

12. Stamp duty

13. Model Forms

Form Nos.

1. Agreement to refer dispute to one arbitrator (Short form)

2. Agreement to refer dispute to one arbitrator (usual form)

3. Agreement for reference to two arbitrators

4. Agreement for reference to three arbitrators

5. Agreement of reference between members of HUF

6. Agreement for reference to arbitration between partners

7. Agreement to refer to third arbitrators to determine matters upon which the arbitrators differ

8. Agreement to refer partnership differences to two arbitrators and a third arbitrator to be appointed by the two arbitrators

9. Agreement to refer all existing disputes to two arbitrators with third arbitrator (Short form)

10. Reference by deed to two arbitrators or third arbitrator of disputes under a lease (Full form)

11. Form of arbitration clause in an agreement

12. Arbitration clause in building and engineering contract

13. Notice requiring other party to appoint an arbitrator

14. Notice to concur in appointment of sole arbitrator

15. Notice to arbitrator

16. Notice by arbitrator

17. Notice of revocation of agreement to arbitrate

18. Notice of revocation to arbitrator

19. Award by three arbitrators

20. Award (made on reference by court)

Chapter 6

1. Object of arrangement

2. Position of creditors

3. Position of debtor vis-a-vis deed of Assignment

4. Forms of arrangements

5. Arrangement or compromise with creditors under the Companies Act

6. Registration

7. Stamp duty

8. Model Forms

Form Nos.

1. Deed of composition for payment by instalments—Joint and several covenant to pay by debtor and guarantor—Covenant not to sue

2. Composition deed for immediate payment of composition out of sum provided by third party with provision for disputed debts' covenant by third party to pay expenses of deed etc. and assignment of shares in company to secure third party

3. Composition deed by partners—Payment of one composition to both joint and separate creditors—Secured by promissory notes of partners and a surety—Assignment by partners of their stock-in-trade and firm business to surety—Trust of leasehold business premises

4. Composition by insolvent partner with separate creditors—Release assignment to solvent co-partner of the joint and separate estate of insolvent partner in consideration of payment of composition to separate creditors and an indemnity against joint debts

5. Deed of composition in respect of the insolvent estate of an intestate

6. Deed of composition—Payment of certain creditors by instalments—Postponed payment of remaining creditors—Assignment of book debts—Declaration or trust of lease containing option to purchase—Covenant not to sue—Release

7. Deed of composition with creditors by a debtor who has turned his business into a limited company—Payment of debts in full by instalments—Company joining as guarantors—Deposit of shares and debentures in company by certain shareholders as security—Release

8. Deed of composition—Payment by instalments secured by an assignment of moneys due under contracts and promissory notes of debtor and two sureties—Covenant by sureties, who are also creditors, to postpone payment of composition on their debts—Covenant not to sue—Conditional release

9. Deed of assignment by partners of all their property to a trustee for the benefit of all their creditors, the blended joint and separate estates to be administered as one fund equally between both joint and separate creditors

10. Deed of assignment by retired partner for benefit of joint creditors of a bankrupt firm to whom he may be liable—Exception of settled income liable to forfeiture on alienation—Release—Discretion to trustee to postpone execution of trusts for three months

Chapter 7

1. General

2. Object of giving notice

3. Notice as a requirement of natural justice

4. Kinds of notice prevailing under law and common use

(i) Statutory notice

(a) Mandatory notice

(b) Directory notice

5. Actual and constructive notice

(i) Actual notice

Kinds of actual notice

(a) Express notice

(b) Implied notice

(ii) Constructive notice

(iii) Kinds of constructive notice

6. Requirements of notice

7. Service of notice how to be made?

8. Service of notice under Income-tax Act

(i) Service by post

(ii) Service otherwise than by post

(iii) Service by affixture

9. Waiver of notice whether permissible?

10. Competence to give notice

11. Notice to agent

12. Notice to Government or Public Officer

13. Notice on or by partnership firm

14. Notice to corporate body

15. Notice under Section 106 of Transfer of Property Act—Many tenants

(i) Manufacturing lease

16. Period for compliance with notice

17. Model Forms

(i) Notices in general

Form Nos.

1. Notice by an advocate

2. Notice to terminate contract

3. Notice by agent

4. Notice to debtor by creditor

5. Notice by Karta for settlement of account

6. Notice to carrier of stoppage in transit by unpaid
vendor

7. Notice by minor

8. Notice to agent

9. Notice to Hindu undivided family

(ii) Notices under the Arbitration and Conciliation Act, 1996

10. Notice by arbitrator to the parties

11. Notice of the award

12. Notice for correction of arbitral award

13. Notice to the parties for special case

(iii) Notices under the Code of Civil Procedure

14. Notice under Section 80 to the Central Government

15. Notice to Railways

16. Notice to State Government

17. Notice to a public officer

18. Notice to a public officer in another form

(iv) Notices under the Companies Act

19. Notice of consolidation, Division , etc., Or increase in share capital or increase in number of members

20. Notice of situation or change of situation of registered office

21. Notice of the Court or the Company Law Board Order

22. Notice of address at which books of account are maintained

23. Notice by interested director

24. Notice to dissenting shareholders

25. Notice of (a) alteration in names and addresses of persons resident in India authorised to accept service on behalf of a foreign company (b) alteration in the address of principal place of business in India of a foreign company (c) annual accounts and list of places of business established by a foreign company (d) cessation to have a place of business in India

(v) Notices under the Employees' State Insurance Act

26. Notice of pregnancy

27. Notice to work

(vi) Notices under the Income-tax Act and Rules

28. Notice of commencement of planting/ replanting of tea bushes

29. Notice of demand

30. Notice to the Income-tax Officer on behalf of charitable trust

31. Notice of demand for payment of advance tax

32. Notice of demand to defaulter by Tax Recovery Officer

33. Notice of attachment

(vii) Notices under the Life Insurance Corporation Act

34. Notice to Life Insurance Corporation of India

35. Notice by Life Insurance Corporation of India

36. Notice of assignment of life insurance policy

(viii) Notices under the Partnership Act

37. Notice of dissolution of partnership on retirement of a partner

38. Notice of retirement by partner

39. Notice of retirement of partner from partnership at will

40. Notice of expulsion of a partner

41. Notice by a minor on attaining majority

42. Public Notice of dissolution

(ix) Notices under the Transfer of Property Act

43. Notice to quit by landlord

44. Notice to tenant for eviction and arrears of rent

45. Notice to tenant to quit by counsel

46. Notice to quit premises by tenant

47. Notice by either party to determine lease under the conditions of the lease

48. Notice of determination of tenancy for breach of covenants

49. Notice by subsequent purchaser to tenant for payment of rent and arrears

50. Notice by mortgagee entitled to take possession on default of mortgagor

51. Notice of assignment by tenant

52. Notice of demand of mortgage money

(x) Notices under Section 29 of the State Financial Corporations Act, 1951

53. Notice under Section 29 of the S. F. C. Act, 1951 to take over the management of factory or defaulter

Chapter 8

1. Preliminary

2. General power-of-attorney

3. Special power-of-attorney

4. Competence to execute

5. Interpretation

6. Partner of a firm

7. Authentication and presumption

8. Draft of deed

9. Duration of power

10. Revocation

11. Registration

12. Stamp duty

13. Model Forms

Form Nos.

1. General power-of-attorney

2. General power-of-attorney on behalf of a firm

3. General power-of-attorney by a company in favour of agent

4. Special power-of-attorney to conduct Sales-Tax proceedings

5. Special power-of-attorney for executing sale deed

6. Special power-of-attorney to two persons for executing sale deed

7. Special power-of-attorney (for a court case)

8. Appointment of one attorney in place of another

9. Power-of-attorney to recover debts

10. Revocation of power-of-attorney

Chapter 9

Receipts

1. Receipt : Connotation

2. Ingredients of receipt

3. Receipt how drafted?

4. Obligation to give receipt

5. Registration

6. Stamp duty

7. Model Forms

Form Nos.

1. Receipt of money

2. Receipt of bond debt

3. Receipt of rent

4. Receipt for part payment of loan

5. Receipt of earnest money for sale of house property

6. Receipt for title deeds by mortgagor from mortgagee

7. Receipt signed by payer and payee

8. Receipt for payment of instalment

9. Receipt by agent

10. Receipt of money for work to be done

11. Receipt by legatee

12. Receipt of debt

Chapter 10

1. Introduction

2. Consumer who is?

(i) Commercial purpose—Explanation

(ii) User of goods for self-employment—Consumer

(iii) Beneficiary also consumer

(iv) Sharing of articles for self-employment—Consumer

(v) Person presenting document for registration—Not consumer

3. ‘Service’ what is : Banks render service

(i) Statutory authorities or public bodies amenable to jurisdiction under Act

(ii) Service rendered by medical practitioner not outside but covered

(iii) Rendering of free of charge services to some patients and services on payment to others—Fall within ambit of Act

4. Certain expressions as defined

(i) ‘Defect’

(ii) ‘Deficiency’

(iii) ‘Complaint’

(iv) ‘Complainant’

(v) ‘Consumer dispute’

(vi) ‘Unfair trade practice’

5. Complaint where and how to be filed?

(i) Jurisdiction of consumer disputes redressal agencies

(ii) Complaint in district forum

(iii) Limitation period

(iv) Dismissal of frivolous or vexatious complaints

(v) No court fee

(vi) Additional remedy to consumers

(vii) Jurisdiction to decide disputed questions of fact and law

6. Relief available to consumers

7. Appeals

8. Revision

9. Admission of complaint/appeal not automatic

10. Ex parte order

11. Time-span for disposal of complaints/appeals

12. Determination of deficiency in service under contract

13. Damages for negligence of doctor

14. Execution/enforcement of order of District Forum

15. Model forms of Complaints/Appeals

Form Nos.

1. Form of complaint to District Forum

2. Form of complaint to District Forum relating to deficiency in banking/financing service

3. Written statement of Bank in complaint for deficiency in banking/financing company

4. Replication to the written statement of the Bank

5. Form of complaint to State Commission

6. Form of complaint to the National Commission

7. Form of appeal to the State Commission

8. Form of appeal to the National Commission

Chapter 11

1. Introductory ‘Bond’ as defined in Stamp Act

2. Categories of Bond

(i) Administration Bond (Article 2)

(ii) Bond (Article 15)

(iii) Bottomry Bond (Article 16)

(iv) Customs Bond (Article 26)

(v) Indemnity Bond (Article 34)

(vi) Respondentia Bond (Article 56)

(vii) Security Bond (Article 57)

3. Security Bond

4. Essentials of a Security Bond

5. Security Bonds under Sales-tax Legislations

(i) Central Sales-tax Act

6. Under Income-tax Act

7. Attestation

8. Registration

9. Stamp duty

10. Model Forms

Form Nos.

1. Bond on making over of a lunatic to care of relative or friend for taking proper care of lunatic (Bond under the Indian Lunacy Act)

2. Bond to be given on discharge of a lunatic from an asylum on undertaking of relative or friend to take due care (Bond under the Indian Lunacy Act)

3. Bond for Central/State Scholars

4. Security bond under Section 21/23, Provincial Insolvency Act (V of 1920) (for appearance in court)

5. Security bond under Section 21/23, Provincial Insolvency Act, 1920 (for appearance in court) (another form)

6. Security bond by guardian under Section 7, Guardians and Wards Act, 1890

7. Security bond by guardian appointed under Section 7, Guardian and Wards Act, 1890 (another form)

8. Security bond by guardian appointed under Section 7, Guardian and Wards Act, 1890

9. Security bond under Section 55 (4), Civil Procedure Code

10. Security bond on behalf of defendant for the production of property

11. Security bond for removal of attachment

12. Security bond in injunction suit requiring defendant not to do or repeat the wrongful act complained of

13. Security bond by receiver

14. Security bond mortgaging property given on order being made to stay execution of decree,

15. Security bond to be given during the pendency of appeal wherein property is mortgaged

16. Security bond for costs of appeal wherein property is mortgaged

17. Bond given to an employer for the faithful discharge of duties by an employee

18. Bond by one person to two persons providing payment by instalments

19. Security bond for appointment of an official receiver

20. Security bond by an official receiver

21. Bond from one obligor to one obligee to pay a sum of money at a date or on demand

22. Bond by two or more obligors to one or more obligees jointly

23. Bond by a debtor for payment of the debt by instalments and the balance of the debt becoming immediately payable on default in payment of any instalment

24. Bond by a retiring partner to secure payment of a sum by instalments in consideration of an indemnity by continuing partners against the partnership liabilities

25. Bond by surviving partners to secure payment by instalments of the share of a deceased partner and for indemnity against the partnership liabilities

Chapter 12

1. Preliminary

2. Drafting deed

3. Maintenance

4. Registration

5. Stamp duty

6. Model Forms

Form Nos.

1. Deed of separation between husband and wife

2. Deed of separation between husband and wife with trustee

3. Agreement between husband and wife for maintenance

Chapter 13

1. Introduction

2. Relevant provisions of Merchant Shipping Act

(i) Indian ships

(ii) Application for registry of ship

(iii) Declaration of ownership on registry

(iv) Evidence on first registry

(v) Grant of certificate of registry

(vi) Endorsement on certificate of change of ownership

(vii) Transfer of ships or shares

(viii) Registry of transfer

(ix) Transmission of property in Indian ship on death, insolvency, etc.

(x) Order for sale where ship has ceased to be an Indian ship

(xi) Transfer of ship of sale by order of court

(xii) Mortgage of ship or share

(xiii) Priority of mortgages

(xiv) Mortgagee not deemed to be owner

(xv) Rights of mortgagee

(xvi) Mortgage not affected by insolvency

(xvii) Transfer of mortgages

(xviii) Transmission of interest in mortgage in certain circumstances

3. Other documents and relevant Acts

4. Marine Insurance Policy

(i) Marine adventure

(ii) Maritime perils

(iii) Contract of Marine Insurance : Insurable interest

(iv) Interest when must subsist?

(v) Contract when deemed to be concluded?

(vi) Specifications in marine policy

(vii) Floating policy by ship or ships

(viii) Assignment of policy

5. Other relevant documents

(i) Bottomry bond

(ii) Respondentia bond

(iii) Bill of lading

(iv) Charter party

6. Model Forms

Form Nos.

1. Agreement to build a steamship

2. Agreement to repair a steamship

3. Agreement to purchase a steamship for intended company

4. Memorandum of agreement of sale of a ship

5. Bottomry bond

6. Agreement to employ a master of a ship on his giving security

7. Bill of lading

8. Charter party agreement between owners and charterers of the ship

9. Dock warrant

Chapter 14

1. Introduction—Transportation

2. Carrier

3. Rights and liabilities of common carrier

4. Common carrier liable for loss or damage caused by neglect or fraud of himself or his agent

5. Notice of loss or injury to be given within six months

6. Plaintiff, in suits for loss, damage or non-delivery not required to prove negligence or criminal act

7. Articles in Schedule

8. Carriage by air

(i) Passenger Ticket

(ii) Luggage Ticket

(iii) Air Consignment Note

(iv) Liability of Carrier

9. Model Forms

Form Nos.

1. Contract of carriage of structural engineering materials by truck and trailers from works to various places

2. Clearing, forwarding and transportation contract for handling consignment of fertilizer

3. Conditions of carriage of goods by goods train at company's risk

4. Conditions of carriage of perishable goods by passenger train or by similar service at company's risk

5. Agreement between private carriers and retail traders for the delivery of the goods of the latter to customers in certain area

6. Conditions of carriage of coal, coke and patent fuel by goods train

7. Conditions of carriage by passenger train of by similar service at company's risk of damageable goods not properly protected by packing

8. Conditions of carriage of live stock by goods train at company's risk

Chapter 15

1. General—Importance of insurance in Indian economy

2. 'Insurance' what constitutes?

3. Contract of Insurance

4. Types of Insurance contract

5. Difference between life and other forms of Insurance Contract

6. Interpretation of Insurance Contract

7. Eligibility to enter a contract of insurance

8. Deficiency in instalment premium—effect of

9. Duty of Disclosure

10. Effect of exclusion clauses on duty of disclosure

11. Conditions in insurance policy

(i) Kinds of conditions

(ii) Conditions precedent

(iii) Conditions subsequent

(iv) Express conditions

(v) Implied conditions

(vi) Breach of conditions

12. Accident insurance

(i) Personal accident insurance

(ii) Exclusions

(iii) Application of doctrine of causa proxima

(iv) Property insurance, insurance against house breaking, burglary and theft

(v) Effect of change of ownership of property

(vi) Liability insurance

13. Fire insurance contract

(i) Conditions precedent in fire insurance

(ii) Measure of indemnity

(iii) Cause of fire is immaterial

(iv) Standard fire policy

(v) Perils insured

14. Tax benefits

15. Repudiation of Insurance claim and remedy under Consumer Protection Act

(i) What is 'service'?

(ii) 'Deficiency' what connotes?

(iii) 'Insured' is 'consumer' : Assignee of policy not bene-ficiary

(iv) Complaint and its contents

(v) Period of limitation for filing complaint

(vi) Jurisdiction of Consumer Fora : Complaint where to be filed?

16. Insurer not liable when premium not paid

17. Illustrative Cases on Insurance Claims

(i) Modern Insulators

(ii) Manjulaben Kantibhai Patel

(iii) Ganesh Spinners

(iv) Vikas Dall and General Mills

(v) Pushpalaya Printers

(vi) Pooja Gyanchandra Joshi

(vii) E.V. Nagaraju

(viii) G.N. Sainani

(ix) Biman Krishna Bose

(x) Sky Gems

(xi) Smt. S. Sandhu

18. Model Forms

Form Nos.

1. Notice to Insurance Company before filing Complaint
under the Consumer Protection Act, 1986

2. Notice before filing Complaint under the Consumer Protection Act, 1986 (Non-Life Policies)

3. Complaint under Section 12/Section 17/Section 21 of the Consumer Protection Act, 1986 for Life Policies

4. Complaint under Section 12/Section 17/Section 21 of the Consumer Protection Act, 1986 for General (Non-Life) Polices

5. Appeal to the State Commission/National Commission under Section 15/Section 19 of the Consumer Protection Act, 1986

Chapter 16

1. Introductory remarks

2. Compulsory insurance of motor vehicles

3. Kinds of Policies

4. Effect of transfer of vehicle

5. Requirements of policy and limits of liability

(i) Insurer liable on failure to produce genuine copy of policy

(ii) Insurer not liable in respect of gratuitous passenger in goods vehicle

6. Commencement of policy

(i) Insurer liable even if driver had fake licence though it may recover from insured

(ii) Use of vehicle for hire or reward in breach of conditions of insurance

7. Effect of certificate of insurance

8. Transfer of certificate of insurance

(i) Insurer when liable?

(ii) Transfer to relate back to date of transfer of vehicle

(iii) Provisions attracted only in respect of third party risks

9. Compensation in 'hit and run' Motor Accidents

(i) Solatium Scheme, 1989

(ii) Payment of compensation

(iii) Relevant firm

10. 'No fault' liability

(i) Award under 'no fault liability'

(ii) Compensation under any other provision also available

11. Payment of compensation on structured formula basis

(i) Object

(ii) Compensation on structural formula not additional to compensation on "fault liability"

(iii) "Death due to accident arising out of use of motor vehicle"

12. 'Fault liability compensation'

(i) Right to claim compensation on motor accident

(ii) Legal representatives

(iii) Composite claim petition

(iv) Compensation can be claimed either under Workmen's Compensation Act or Motor Vehicles Act but not under both

(v) Negligence

(vii) Burden to prove negligence on plaintiff alleging it

(viii) Some illustrative cases of Supreme Court

13. Form of claim petition

Chapter 17

1. Introduction

2. General responsibility of Railway Administration as carrier of goods

3. Delivery of consignment when Railway receipt not forthcoming

4. Delivery of consignment when Railway receipt is not forthcoming and the consignments or sale proceeds are claimed by two or more persons

5. Delivery of perishable articles when the Railway receipt is not forthcoming

6. Application for claim to Tribunal

7. Procedure for filing application

(i) Application fees

(ii) Documents to accompany the application

(iii) Place of filing application

(iv) Place for filing application for refund of fare and freight

8. Prescribed Forms

Form Nos.

1. Application under Section 16 of the Act in respect of claims for compensation for loss, destruction, damage, deterioration or non-delivery of animals or goods

2. Application for compensation under Section 16 of the Act in respect of claim for compensation for death or injury as a result of train accident or untoward incident

3. Application under Section 16 of the Act in respect of claims for refund of fares or part thereof or for refund of any freight paid in respect of animals or goods entrusted to a Railway Administration to be carried by Railway

4. Dock

5. Application for the registration of a clerk

6. Form of Indemnity Note (Form I)

7. Form of Indemnity Note (Form I-A)

8. Form of Indemnity Note (Form I-B)

9. General Indemnity Note (Form II)

10. General Indemnity Note (Form III)

11. General Indemnity Note (Form IV)

Chapter 18

1. Introductory

2. Importance of agreements

3. Relevant provisions of Contract Act

(i) What considerations and objects are lawful and what
not

(ii) Agreements void, if considerations and objects unlawful in part

(iii) Agreement without consideration void

(iv) Agreement in restraint of marriage void

(v) Agreement in restraint of trade void

(vi) Agreements in restraint of legal proceeding void

(vii) Agreements void for uncertainty

(viii) Agreements by way of wager void

4. Requirements of drafting

(i) Commencement

(ii) Covenants

(iii) Duplicate copy

5. Attestation

6. Registration

7. Stamp Duty

8. General Agreements

9. Model Forms

Form Nos.

1. Agreement under Order 36, Rule 1, C. P. C.

2. Agreement under Section 41, Land Acquisition Act, 1894

Chapter 19

1. Preliminary note

2. 'Advertisement'—What means?

3. Medium and control

4. Tax implications—Deduction of expenditure on advertisements, etc.

(i) Total ban

(ii) Deduction of entire expenditure in other cases

(iii) Cash payments

(iv) Tax deducted at source

5. Registration

6. Stamp duty

7. Model Forms

Form Nos.

1. Agreement for exhibition of advertisements in a cinema

2. Agreement between advertiser and advertisement agents to exhibit posters

3. Agreement between advertiser and newspaper

4. Agreement with a broadcasting company for broad-casting of an advertisement

5. Agreement between an advertisement contractor and his local agent

6. Agreement between the owner of a house or shop and an advertiser conferring the exclusive right to exhibit an electric advertisement on the facade of such house or shop

7. Agreement between the owner of a wall or hoarding and an advertiser or advertisement agent conferring the exclusive right to paste bills thereon

Chapter 20

1. Preliminary

2. Building or engineering contracts

3. Types of contracts

4. Works contract and computation of profits

5. Essential conditions of building contract

6. Government Contract

7. Terms and conditions in contracts with Central Government

8. Time whether/when essence of contract

9. Performance of contract

10. Breach of Contract

11. Damages for breach of contract

12. Deduction of tax at source

13. Returns of tax deduction at source to be filed

14. Contract labour

15. Presumptive income for taxation

16. Sales tax on works contract

17. Stamp duty

18. Model Forms

Form Nos.

1. Agreement for building where owner supplies plot of land only

2. Agreement for building where owner supplies plot and all materials

3. Arbitration clause in building agreement

4. Standard form of agreement between Government and Contractor

-- Conditions of contract

(1) Interpretation

(2) Time for completion of works

(3) Contractor's liability to pay compensation

(4) Rights on breach of contract

(5) Non-exercise of contractor's liability to pay compensation

(6) Extension of time

(7) Engineer's certificate of completion

(8) Payments

(9) Bills to be submitted on prescribed form

(10) Stores supplied by Government

(11) Materials and plant of contractor

(12) Works to be executed in accordance with the specification

(13) Alteration in specifications of drawings

(14) No compensation for alteration in or reduction of work to be carried out

(15) Action and compensation payable in case of bad work

(16) Works to be open to inspection

(17) Notice to be given before work is covered up

(18) Contractor liable for damage done and imperfections

(19) Contractor to supply labour, plant, ladders, scaffolding

(20) Female labour

(21) Works not to be sublet without sanction

(22) Sum payable by way of compensation

(23) Works to be under direction of Engineer

(24) Decision of Chief Engineer to be final

(25) Action where no specification

(26) Contractor to employ compnetent agent and foremen

(27) Receipt of and power as to security money

(28) Compensation to workmen

5. Agreement for construction of large works

1. Covenant by contractor to execute works

2. Covenant by Corporation to pay remuneration

3. Specification to be read as part of agreement

4. Schedule of prices

6. Agreement for building on sub-contract

7. Contract for small building works without an architect

8. Contract for building residential houses where builder supplies materials and an architect is employed

Chapter 21

1. Preliminary

2. Contents

3. Government Service

(i) Appointment of selectee.

(ii) Period of service

(iii) Remuneration

(iv) Conditions of service

(v) Determination of employment

4. Private Service

(i) Period of service

(ii) Remuneration

(iii) Leave

(iv) Allowances

(v) Determination of employment

(vi) Restrictive covenants

5. Industrial Employment

(i) Industry

(ii) Supreme Court on 'industry'

(iii) Industrial dispute

(iv) Workman

(v) Retrenchment

6. Taxation of salary income

(i) Meaning of 'salary'

(a) Perquisite

(b) 'Profits in lieu of salary'

(ii) Basis of charge on salary

(a) Due basis

(b) Payment or allowance basis

(iii) Total exemption

(iv) Relief when salary, etc., paid in advance or arrears

(v) Leave salary

(vi) Admissible deductions

(a) Deduction of entertainment allowance

(b) Deduction of employment tax

7. Model Forms

Form Nos.

1. Agreement of employment of manager of a business concern

2. Agreement for appointment of Managing Director of a company

3. Agreement for appointment of General Manager of a company

4. Agreement for appointment of an engineer under Government

5. Agreement for employment of college teacher

6. Agreement of employment of a clerk by a firm

7. Renewal of term of service of an employee

8. Letter of appointment of a workman

9. Letter of appointment of a probationer

10. Letter of confirmation of a probationer

11. Agreement by a firm carrying on a retail, business with a manager of a branch

12. Agreement between master and domestic servant

13. Agreement between publisher and editor of annual publication or series

14. Agreement between a cricket club and a professional cricketer for Foreign Tour (P)

Chapter 22

1. Underwriting agreements

2. Certificate to act as underwriter essential

3. Responsibilities of underwriter

4. Payment of commission to underwriter

5. Stamp duty

6. Model Forms of underwriting agreements

Form Nos.

1. Application for underwriting

2. Letter of acceptance

3. Underwriting agreement for shares

4. Agreement to underwrite debenture stock

7. Brokerage agreements

(i) General

(ii) Model Forms

5. Letter of consent for acting as brokers

6. Agreement between a firm and a broker for agency

Chapter 23

1. Preliminary

2. Necessity of deed of adoption

3. Requirements of a valid adoption

4. Capacity of a male Hindu to take in adoption

5. Capacity of a female Hindu to take in adoption

6. Persons capable of giving in adoption

7. Persons who may be adopted

8. Other conditions for a valid adoption

9. Effects of adoption

10. Right of adoptive parents

11. No cancellation of valid adoption

12. Prohibition of payments

13. Burden of proof

14. Form of deed

15. Registration

16. Stamp duty

17. Model Forms

Form Nos.

1. Short Form

2. Detailed Form with recitals

3. A joint deed by natural mother and adoptive father

4. Consent of wife to adoption

5. Authority given to wife to adopt

6. Deed of adoption by a Hindu widow

7. Adoption by an unmarried Hindu woman

8. Adoption of a son by Hindu male without wife's consent

9. Adoption from Guardian of a child

10. Declaration by the Guardian

Chapter 24

1. Object of family settlement

2. Concept

3. 'Family' what means?

4. Requirements/essentials of family settlement

5. Enforceable when?

6. No transfer

7. Model Forms

Form Nos.

1. Deed of settlement dividing property left by deceased
among son and daughters

2. Deed of Family Settlement among different claimants

3. Deed of Family settlement among heirs of deceased

4. Settlement of Family Business

Chapter 25

Introduction

(A) Restitution of Conjugal rights

1. Duty of Hindu wife—Bound to live with her husband

2. Duty of husband

3. Choice of matrimonial home

4. Existence of valid marriage pre-requisite for applicability of provision

5. Petition for restitution of conjugal rights

(i) Petition only by husband or wife being Hindu

(ii) Jurisdiction of court

(iii) Conditions

(iv) Effect of delay in presenting petition

(v) Petition when not maintainable?

(vi) Bona fide desire to resume matrimonial cohabitation to be shown by petitioner

6. Burden of proof

(i) Petitioner to prove essential ingredients

(ii) Temporary separation not withdrawal from society

(iii) Petitioner to prove withdrawal of respondent from society without reasonable excuse

(iv) Burden of proving reasonable excuse on person withdrawing from society

(v) Pleadings in petition to show truthfulness of statements

(vi) Specific allegation in petition necessary

7. Reasonable excuse

(i) Cruelty

(ii) Impotency

(iii) Desertion

(iv) Other instances of reasonable excuse or otherwise

(v) Other available defence

8. Withdrawal from society or otherwise and with or without reasonable excuse

9. Duty of Court on petition for restitution of conjugal rights

(i) Satisfaction of Court

(ii) Discretion of Court how to be exercised?

(iii) Mutual obligations of spouses to be ascertained

(iv) Circumstances mentioned in Section 23 to be taken into consideration

(v) Reconciliation

10. Evidence

(i) Mere allegation not evidence

(ii) Appreciation of evidence

(iii) Opportunity to wife

11. Petition for divorce by wife and that for restitution of conjugal rights by husband

12. No conversion of petition for restitution of conjugal rights into petition for divorce

13. Model form for petition

(B) Judicial Separation

1. Grounds for judicial separation

(i) Grounds for husband or wife

(ii) Additional grounds for wife

2. Desertion

(i) What is?

(ii) Essential ingredients : Animus deserendi

(iii) Desertion when commences?

(iv) Constructive desertion

(v) Desertion how to be proved?—Inference of desertion

(vi) Burden of proof on petitioner

(vii) Desertion how to be decided?

3. Cruelty

(i) What is?

(ii) Legal cruelty

(iii) Mental cruelty

(iv) Intention or motive whether necessary?

(v) Cruelty by wife when?

(vi) Question of cruelty how to be determined?

(vii) Condonation of cruelty: Resumption of normal sexual life

(viii) Cruelty after amendment of 1976

(ix) Cruelty if or not

4. Incurably of unsound mind

5. Extra marital relation

6. Standard of proof

7. Decree for judicial separation

(i) Decree when grantable?

(ii) Decree where grantable or otherwise

(iii) Effect of decree

(iv) No dissolution of marriage but suspension of marital obligations only

8. Model form for petition

Chapter 26

1. Grounds for dissolution of marriage under Section 13 of Hindu Marriage Act, 1955

(i) Grounds available to either spouse

(ii) Additional grounds for wife

(iii) No grounds for marriage

2. Standard of proof beyond reasonable doubt in divorce proceedings

3. Reconciliation necessary

4. Voluntary sexual intercourse with non-spouse/ Adultery [sub-section (1)(i)]

(i) ‘Adultery’ what means?

(ii) Single act of adultery sufficient

(iii) "Living in adultery"

(iv) Proof : Direct evidence not necessary : Circumstantial evidence sufficient

(v) Positive proof necessary

(vi) Mere possibility not enough

(vii) Adultery by wife or otherwise

(viii) Adultery by husband or otherwise

(ix) Condonation

(x) Delay in filing petition to desentitle to relief

(xi) Adulterer whether to be made party?

5. Cruelty

(i) Cruelty what is?—"Treated with cruelty"

(ii) Cruelty both physical and mental

(iii) ‘Mental cruelty’ what is?

(iv) Cruelty how proved?

(v) Mere wear and tear in married life not cruelty

(vi) Cruelty by wife to husband

(vii) Mental cruelty by wife

(viii) Aversion to sexual intercourse for short period not but complete refusal by wife is cruelty

(ix) Extent of impact of allegation of adultery against wife and husband

(x) No cruelty by wife

(xi) Specific averments in petition necessary

(xii) Standard of proof beyond reasonable doubt

(xiii) Condonation

6. Desertion

(i) ‘Desertion’ what means?

(ii) Permanent repudiation of cohabitation

(iii) Two elements in ‘desertion’

(iv) ‘Desertion’ not withdrawal from place but from state of things

(v) Mere living separately even for long time not desertion

(vi) ‘Desertion’ when commences?

(vii) ‘Desertion’ as per Explanation

(viii) ‘Desertion’ to be continuous for not less than two years

(ix) ‘Desertion’ terminates after decree for judicial separation

7. Conversion to another religion [Section 13(1)(ii)]

8. Incurable unsoundness of mind or mental disorder [Section 13(1)(iii)]

(i) ‘Incurably of unsound mind’

(ii) ‘Mental disorder’

(iii) Schizophrenia

(iv) Proof : Oral evidence not sufficient

(v) Guardian to be appointed

(vi) Direction for enquiry

(vii) Mental disorder existing

(viii) No mental disorder

9. Respondent suffering from virulent and incurable form of leprosy [Section 13(1)(iv)].

10. Venereal disease in communicable form [Section 13(1)(v)]

11. Renunciation of world

12. Civil death

13. No resumption of cohabitation on decree for judicial separation [Section 13(1A)(i)]

(i) Consent decree

(ii) Section 23(1)(a) attracted : Defaulting spouse not entitled

(iii) Non-resumption of cohabitation

14. No resumption of cohabitation on decree for restitution of conjugal rights [Section 13(1A)(ii)]

(i) Effect of non-resumption of cohabitation : Applicability of Section 23(1)(a)

(ii) Decree for restitution how complied with?

(iii) Period of one year how to be computed?

(iv) Entitlement of husband to decree

(v) Consent decree for restitution of conjugal rights

15. Additional grounds of divorce for wife

(i) Husband guilty of rape, sodomy or bestiality

(ii) Non-resumption of cohabitation after decree or order of maintenance to wife

(iii) Repudiation of marriage

16. Petition for divorce

(i) Specific pleadings and not mention of section necessary

(ii) Second petition maintainable

(iii) No adverse inference

(iv) Effect of delay

17. Reconciliation

18. No decree of divorce in case of Christian marriage

19. Divorce under special Marriage Act, 1954

20. Model forms

Form No.

1. Petition for divorce under Section 13 of the Hindu Marriage Act

2. Petition for decree of divorce by mutual consent

Chapter 27

(A) Maintenance under Cr PC

1. Persons entitled to maintenance

2. Purpose of provision

3. Social legislation

4. Territorial jurisdiction

5. Absence of sufficient means : Burden of proof

6. Validity of marriage

7. Denial of maintenance to wife

8. Entitlement of divorced wife to maintenance

9. Second wife not but children entitled

10. Divorce Muslim women and her children

11. Model Forms of petition

Form Nos.

1. Petition for maintenance by wife under Section 125 of Code of Criminal Procedure, 1973

2. Petition for maintenance against father by the guardian of a minor child under Section 125 of Code of Criminal Procedure, 1973

(B) Maintenance under Hindu Adoptions and Maintenance Act, 1956

1. Maintenance of wife

(i) Right of wife to be maintained by her husband

(ii) ‘Wife’

(iii) Jurisdiction of Criminal Court not excluded

(iv) Onus on husband to disprove claim of wife

(v) Section 18 and Section 25 of Hindu Marriage Act

(vi) Section 18 vs. Section 125, Cr.P.C.

(vii) Remedy by way of civil suit

(viii) Jurisdiction of court

(ix) Additional evidence in appeal

(x) Quantum of maintenance

(xi) Charge on property likely to be transferred when to be created?

(xii) Interim maintenance

(xiii) Mere denial of marital relationship by husband of no consequence

(xiv) Power of Family Court

(xv) Date from which interim maintenance grantable

(xvi) Striking out defence of husband on deliberate flouting of order of interim maintenance

(xvii) Right of wife to separate residence and maintenance

(xviii) Desertion by husband and right of wife to separate residence and maintenance

(xix) ‘Desertion’ what is : Proof of animus not necessary

(xx) ‘Wilful neglect’

(xxi) Abandonment

(xxii) Denial of marriage by husband

(xxiii) Jurisdiction of Court

(xxiv) Cruelty of husband entiling wife to separate residence and maintenance

(xxv) Conditions

(xxvi) ‘Cruelty/legal cruelty’ what constitutes

(xxvii) Proof

(xxviii) Husband having any other wife living

(xxix) "Any other wife living" what connotes?

(xxx) ‘Living’ not to mean ‘living with husband’

(xxxi) Other wife whether to be legally wedded wife?

(xxxii) Husband living with concubine

(a) Requisite factors

(b) ’Habitually residing with concubine ’

(xxxiii) Other justifiable cause for wife’s separate living

(xxxiv) Defence available to wife to resist petition of husband for restitution of conjugal rights

(xxxv) Execution of decree and effect of resumption of cohabitation

(xxxvi) Wife when not entitled to separate residence and maintenance

2. Maintenance of widowed daughter-in-law

(i) Legal obligation of father-in-law

(ii) Widowed daughter-in-law when entitled to maintenance?

(iii) Maintenance from estate of father or mother when arises?

(iv) ‘Coparcenary property’ what constitutes?

(v) Right of maintenance how enforceable?

(vi) Interim maintenance

3. Maintenance of children aged parents

(i) Obligation of Hindu to maintain children, etc.

(ii) Section 125, Cr.P.C. not repealed

(iii) Maintenance of male children during minority

(iv) Unmarried daughter

(v) Maintenance of aged or infirm parents

(vi) Interim maintenance

4. Model forms of petition

Form Nos.

1. Petition for maintenance by wife under Section 18 (2) of Hindu Adoptions and Maintenance Act, 1956.

2. Written statement

Chapter 28

1. Introduction

2. General

3. Child of Hindu father and Christian mother when Hindu?

4. Exemption to members of Scheduled Tribe

5. Minor : Definition vis-a-vis Indian Majority Act

6. Natural guardian

7. Natural guardian v. De facto guardian

8. Who are natural guardians?

9. Custody of minor—Section 6 subject to Section 13—Welfare of minor—Paramount consideration

10. Father’s custody

11. Custody of minor with mother

(i) Custody of minor below 5 years of age

(ii) Principles on custody of minor above 5 years of age : Father’s absence

(iii) Custody of minor female children over 5 years of age

(iv) Willingness of minor

(v) Re-marriage of mother no disqualification

(vi) Non-Hindu mother and custody of child below five years

(vii) Re-marriage of father

(viii) Minor boy of six years whose father and mother both remarrying after mutual divorce

12. Writ of habeas corpus

13. Guardianship of adopted son

14. Hindu Minority and Guardianship Act and Guardians and Wards Act

15. Welfare of minor to be paramount consideration

(i) No legal rights of parties

(ii) No absolute right of natural guardian

(iii) Sentimental considerations not to prevail

(iv) Welfare of minor child how to be ascertained?

(v) Court to base its decision on cogent evidence

16. Custody with father

17. Custody with mother

1. Definitions

2. Effect of appointment of guardian under the Act

3. Appointment of guardian

(i) Application for appointment

(ii) Appointment should be made only when necessary

(iii) Welfare of minor

(iv) Preference of minor

(v) Guardian of person of minor coparcener

(vi) Consequences of appointment or declaration

4. Person entitled to apply for appointment

(i) Father or mother as applicant

(ii) Relative or friend as applicant

5. Court to which application for appointment of guardian to be made

6. Form of application for appointment of guardian

7. Matters for consideration of court in appointing guardian

(i) Sex of child

(ii) Nearness of kin

(iii) Existing and previous relationship

(iv) Character and capacity

(v) Wishes of the parent

8. Title of Guardian to custody of ward

(i) Applicant should be guardian

(ii) Residence of the minor against the will of the guardian

9. Removal of guardian

(i) Interested person

(ii) Opportunity of being heard

10. Discharge of guardian

11. Model Forms of Petition

Form Nos.

1. Petition for appointment of a guardian of minor under the guardians and Wards Act, 1890 (Act VIII of 1890)

2. Petition for custody of child illegally removed under Section 25 of the Guardians and Wards Act, 1890 (Act VIII of 1890)

3. Petition for removal of guardianship under Section 39 of the Guardians and Wards Act, 1890

Chapter 29

1. General

2. Agency

3. Agent

(i) Who may be an agent

(ii) Agent not servant

(iii) Agent's authority

4. Appointment of sole selling agents by companies

5. Capacity to employ agent

6. Creation of agency

7. No consideration for creating agency

8. Classes of agents

(i) Mercantile agent

(ii) Commission agent

(iii) Del credere agent

9. Termination of agency

10. Deductibility of commission to sole selling agent

11. Stamp duty

12. Model forms

Form Nos.

1. Agreement for appointment of sole selling agent by manufacturing company

2. Agreement between a manufacturer and selling agent

3. Appointment of selling agent for a district or town

4. Agreement between a company and sole selling agents

5. Agreement betweeen Government and agent for sale of Government publications

6. Agreement between manufacturer and commission agent

Chapter 30

1. General

2. 'Auction'—What is?

3. 'Auctioneer'—What means?

4. Auctioneer's position—Agent of vendor and vendee

5. Auctioneer different form broker

6. Duties of auctioneer

7. Authority of auctioneer

8. Remuneration of auctioneer

9. Stamp duty on agreement

10. Model Forms

Form Nos.

1. Vendor's proposal to auctioneer

2. Auctioneer's acceptance of vendor's proposal

3. Authority to auctioneer to sell goods by auction with agreement for his remuneration

4. Agreement between vendor and auctioneer as to sale of land by auction and auctioneer's remuneration

5. Agreement by vendor to indemnify auctioneer on payment over to vendor of the deposit before completion of the sale

6. Agreement for sale by private treaty after withdrawal or non-sale at auction

7. Authority to delegate duties

8. Letter of vendor's solicitor indemnifying auctioneer against liability upon premature transfer of deposit

9. Acceptance of appointment to bid on purchaser's behalf

Chapter 31

1. General remarks

2. Banking and nature of relationship between banker and customer—Debtor and creditor

3. Current account

4. Savings bank account

5. Overdraft account

6. Cash credit account

7. Fixed deposits

8. Letters of credit

9. Circular notes

10. Traveller's cheques

11. Trust receipts or letters of trust

12. Deposit of title deeds

13. Tax implications

14. Information to the income-tax authorities

15. Model Forms

Form Nos.

1. Form for opening account

2. Authority to operate bank account

3. Form for opening account in firm's name

4. Form for opening account and authority to operate by attroney

5. Form for opening current account by a limited company

6. Form for opening joint current account

7. Account opening form and authority for trust accounts

8. Form of circular note

9. Form of letter of indication

10. Travellers cheque

11. Application for letter of credit to banker

12. Form of letter of credit

13. Another form of letter of credit

14. Another form of letter of credit

15. Memorandum of deposit of title deeds

16. Memorandum of deposit of title deeds (simple)

17. Form of trust receipt

18. Form of guarantee to bank (simple)

19. Form of guarantee to banker (in detail)

20. Form of guarantee for one customer by one surety

21. Notice by guarantor revoking guarantee to bank

22. Agreement for cash credit

23. Letter of hypothecation (against overdrafts etc.)

24. Deposit of valuables for safe custody

25. Notice to stop payment of cheque

26. Gift of deposit in bank

27. Resolution of company for borrowing money from bank

28. Form of application for instalment credit

29. Agreement to hypothecate goods for securing fixed loan

30. Form of application for a licence to commence banking business by a company incorporated in India and desiring to commence banking business

31. Form of application for a licencee to carry on banking business by a company incorporated in India and in existence on the commencement of the Act

32. Form of application for a licence to **commence/ carry on banking business in India by a banking company incorporated outside India

33. Form of application for permission to open a new place of business or change the location (otherwise than within the same city, town or village) of an existing place of business under Section 23 of the Act

34. Application for financial assistance to small scale industrial unit

35. Application for financial assistance to transport operator/taxi drivers etc.

Chapter 32

1. 'Contract of guarantee' what is?

2. Surety, etc.

(i) Consideration for guarantee

(ii) Liability of surety : Co-extensive with the principal debtor

(iii) Discharge of surety

(iv) Rights of surety

3. Continuing guarantee

-- Revocation of continuing guarantee

4. Implied promise to indemnify surety

5. Stamp duty

6. Model forms of guarantees

Form Nos.

1. Guarantee for payment of debt

2. Continuing guarantee to pay for goods supplied

3. Guarantee for payment of debt by instalments on creditor granting time and forgoing to bring suit

4. Notice of revoking continuing guarantee

5. Continuing guarante, limited in amount, for the supply of goods to a tradesman

6. Continuing guarantee, limited in amount, for the supply of goods to a tradesman where sureties are liable in unequal sums

7. Bank guarantee

(i) Banker's lien

(ii) Enforcement of Bank guarantee

(iii) Injunction against invoking Bank guarantee when can be granted?

(iv) Necessity of fraud or irretrievable injustice for injunction

(v) Stamp duty

(vi) Model Forms

Form Nos.

1. Bank guarantee by defendant in suit

2. Guarantee by a Bank for and on behalf of a contractor

3. Enhancement of Bank guarantee

4. Bank guarantee in lieu of security deposit for due performance of the contract

5. Bank guarantee in lieu of security deposit for performance of a contract for supply of goods (Letter Form)

6. Counter guarantee for Bank's guarantee

8. Contract of indemnity

(i) Nature of contract of indemnity.

(ii) Distinction between indemnity and guarantee

(iii) Extent of liability under indemnity

(iv) Rights of indemnity-holder when sued

(v) Rights of promisor

(vi) Kinds of indemnities

(vii) Stamp duty

(viii) Model Forms

Form Nos.

1. Indemnity by vendor to purchaser in respect of title deeds lost or not forthcoming

2. Indemnity by landlord whose title is in dispute to tenant against consequences of paying rent

3. Indemnity bond executed in favour of a Bank by a person claiming to be entitled to moneys or shares of a deceased in the said Bank, with a surety

4. Indemnity by husband and wife to trustees upon payment to husband of trust fund to which he is entitled (subject to his wife's life interest) in default of children, there having been no children, and the wife being past the age of child bearing

5. Indemnity by directors of a company to liquidator of a company in voluntary liquidation (Short Form)

6. Indemnity by shareholder to company against costs of action which he is allowed to continue to defend in company's name

7. Indemnity by principal debtor to surety liable under a guarantee

8. Indemnity by company secured by an assignment of book debts

Chapter 33

1. Preliminary

2. 'Hire-purchase agreement' what means?

(i) Hire-purchase agreement not sale

(ii) 'Hire-purchase price

(iii) 'Hirer' what means?

(iv) 'Owner' what connotes?

(v) Passing of property

3. Rights of hirer

(i) Right to purchase at any time with rebate

(ii) Right to terminate agreement at any time

4. Duty of hirer

5. Contents of hire-purchase agreements

6. Drafting of hire-purchase agreement

(i) Parties

(ii) Clauses

(a) No obligation to buy

(b) Property in goods not to pass

(c) Minimum payment clause

(d) Seizure clause

7. Claim of financier to prevail over the state

8. Allowability of depreciation on hired article and other tax benefit

9. Registration

10. Stamp duty

11. Model Forms

Form Nos.

1. Hire-purchase agreement in respect of sewing machine

2. Hire-purchase agreement for motor vehicle with guarantee

3. Hire-purchase agreement for a T.V. set

4. Hire-purchase agreement between manufacturer and hirer

5. Hire-purchase agreement for machinery

6. Hire-purchase agreement for books

7. Agreement for the hire of an aircraft with option to purchase

Chapter 34

1. Preliminary

2. Hypothecation

3. Pledge

4. Distinction between hypothecation and pledge

5. Model Forms

Form Nos.

1. Deed of hypothecation to joint lenders

2. Deed of hypothecation to a bank

3. Deed of pledge

4. Memorandum of pledge

5. Contract of pledge (Short form)

6. Contract of pledge (Usual form)

Chapter 35

1. Preliminary

2. Dealership Agreements

(i) Preliminary

(ii) Model Forms

Form Nos.

1. Dealership Agreement between a Manufacturing Company and a Firm

2 Appointment of authorised dealer/retailer

3. Distributorship Agreements

(i) Introductory.

(ii) 'Distributor' who is? : Distributor not related person under Central Excise Law

(iii) Compensation to sole distributor deductible

(iv) Model Forms

Form Nos.

1 Agreement for appointment of sole distributor for a defined area

2 Agreement for appointment of a distributor (Another form)

3. Appointment of overseas distributor with exclusive rights

4. Credit sale agreements

(i) Preliminary

(ii) Model Forms

Form Nos.

1. Credit Sale agreement for sale at cash price plus pre-computed finance charge and seller being given right of resale on default

2. Conditional sale agreement, sale at cash price plus pre-computed finance charge

3. Credit sale agreement where sale at cash price with interest calculated and spread evenly over period of payment

Chapter 36

1. Definition of 'negotiable Instrument'

2. Promissory Note

(i) Definition

(ii) Essential elements

(a) Unconditional undertaking to pay

(b) Promise to be express

(c) Sum of money to be certain

(d) Payment of only money

(e) Payee to be certain

(iii) Statement of consideration whether necessary?

(iv) Kinds of promissory notes

(v) Stamp duty

3. Bill of Exchange

(i) What constitutes?

(ii) Essential elements

(a) Unconditional order

(b) Order

(c) Time of payment

(d) Drawer and his signature

(e) Drawee to be certain

(f) Certain sum of money only

(g) Payee to be certain

(iii) Presentment

(iv) Hundis

(v) Stamp duty

4. Cheque

(i) To be in writing

(ii) Payment by cheque

(iii) Post-dating

(iv) Crossed-cheques

5. Interest when no rate specified

6. Negotiation

(i) Holder

(ii) Transfer

(iii) Modes of negotiation

7. Indorsement

(i) Intention for indorsement

(ii) Who may indorse

(iii) Kinds of indorsement

(iv) Effect of indorsement

(v) Restrictive indorsement

(vi) Conversion of indorsement in blank into indorsement in full

(vii) Indorsement for part of sum

(viii) Negotiation by legal representative

8. Instrument Obtained by Unlawful Means

(i) Holder in due course

(ii) Instrument lost

(iii) Obtaining by fraud

9. Capacity to Make Negotiable Instruments

(i) Minor

(ii) Corporation

10. Liability of Legal Representative Signing

11. Liability of Drawer

(i) Notice of dishonour necessary

(ii) Drawee not liable

(iii) Dishonest intention of drawer—Statutory presumption

12. Liability of Drawee of Cheque

(i) Relationship between banker and customer

(ii) When duly required

(iii) Damages for dishonour

13. Instruments Payable at Specified Place

14. Payment to whom

15. Effect of Material Alteration

16. Model Forms

(i) Promissory Note

Form Nos.

1. Payable on Demand without Interest

2. Payable on Demand with Interest

3. Payable after date with Interest

4. Joint Promissory Note

5. Joint and Several Promissory Note

6. Joint Promissory Note in another Form

7. Promissory Note Payable on Fixed Date or in Instalments

8. Promissory Note for a Loan

9. In Form of a Letter

10. Promissory Note with Surety

11. Promissory Note by Attorney

12. Promissory Note by Guardian of Minor

13. Promissory Note on behalf of Limited Company

14. Promissory Note by a Firm

15. Promissory Note in favour of a Bank

16. Promissory Note for a sum already received

17. Promissory Note (Simple form)

18. Receipt for consideration on Promissory Note

19. Notice for Recovery of Amount

(ii) Bill of exchange

20. Payable to Order on Demand

21. Payable on presentment or sight

22. Payable after date with Interest

23. Payable to drawer himself

24. Payable to Bearer

25. Payable to alternate payees

26. Foreign Bill of Exchange in set of three parts

27. Darshani Hundi

28. Muddati Hundi

29. Shah Jog Hundi

30. Nam Jog Hundi

31. Acceptance

32. General Indorsement or Indorsement in Blank

33. Special Indorsement or Indorsement in Full

34. Restrictive Indorsement

(iii) Cheques

35. General Crossing of Cheque

36. Special Crossing of Cheques

37. Notice for Dishonour of Cheque

 

Chapter 37

1. Preliminary

2. Allowability of Expenditure

3. Tax Liability of Foreign Collaborator

(i) General

(ii) Income deemed to accrue or arise in India

(iii) Rate of Income-tax

(iv) No Deduction of Expenditure in case of Foreign Company

4. Current industrial policy of India

(i) Automatic approval

(ii) Approval by Government of India

(iii) Approval for existing companies

(iv) Approval for 100% foreign owned subsidiaries

(v) Investment by Non-Resident Indians (Nris) and Overseas Corporate Bodies (Ocbs)

(vi) Investment Policy for Trade Activities.—Automatic Approval

(vii) Investment by Foreign Institutional Investors (Fiis)

Form FT (RBI)Application for Aproval of Foreign Technology Transfer

Standard Conditions attached to approvals for Foreign Investment & Technology Agreement

5. Sector wise Investment Opportunities

(i) Infrastructure Sectors

(ii) Telecommunication

(iii) Power

(iv) Roads

(v) Ports

(vi) Railways

(vii) Civil Aviation

6. Other Sectors

7. Guidelines for the consideration of Foreign Direct Investment (fdi) proposals by the Foreign Investment Promotion Board (fipb)

8. Approval of Central Government

9. Sector specific Guidelines for foreign Direct Investment

10. Some relevant directions on regulations framed under Foreign Exchange Management Act, 1991

11. Composite Form for Foreign Collaboration and Industrial Licence

12. Model Forms

Form Nos.

1. Form of Technical Collaboration Agreement

2. Agreement for Permission of Technical know-how

3. Form of Foreign Collaboration Agreement

4. Clauses where know-how is required for construction of factory, etc.

5. Clauses regarding rendering of services

6. Form of agreement for manufacture of certain products

7. Clauses for giving technical advice

8. Clauses for technical information and payment, etc.

9. Application for transfer of shares of a company registered in india by a non-resident to a person resident in india

Chapter 38

1. Preliminary

2. Joint ventures in India

(i) Formation of joint venture company

(ii) Special considerations in drafting agreement

(a) Equity participation

(b) Management

(c) Financial matters

(d) Marketing area

(e) Change in ownership ratio

(iii) Model Forms

Form Nos.

1. Joint venture agreement—Specimen clauses

2. General conditions for the supply of plant and machinery for export

3. Joint ventures abroad

(i) Compliance with requirements center the Company Act for setting up joint ventures

(ii) Direct investment by residents in joint venture (JV)/Wholly owned subsidiary (WOS) abroad

(iii) Model Forms

1. Form of application under Section 372

2. Form of application for direct investment in Joint Venture (jv)/Wholly Owned Subsidiary (wos) abroad under automatic route

3. Form of Joint Venture Agreement

Chapter 39

1. Introduction

2. Model Forms

Form Nos.

1. Agreement for job work

2. Form of application for the reference of an industrial dispute to a Board of Conciliation

3. Agreement under section 10-A of the Industrial Disputes Act, 1947

4. Notice of change of service conditions proposed by an employer

5. Form of notice of strike to be given by union/workmen in a public/utility service/name of union

6. Form of notice of lockout to be given by an employer carrying on a public utility service

7. Agreement recognising union as collective bargaining agency for members

8. Application for registration of trade union

Chapter 40

1. Club

(i) Kinds of Club

(ii) Rules

(iii) Member's Club and liability to Income-tax

(iv) Taxability of income from members of Club from accommodation

(v) Club expenses of employees

(vi) Expenditure by race/turf club

(vii) Model Forms

Form Nos.

1. Memorandum of Businessmen's Club

2. Model bye-laws of a Club

3. Constitution of Rotary Club

4. Memorandum of Association and Rules of Bar Association

2. Societies

(i) Nature

(ii) Memorandum of Association

(iii) Property of society

(iv) Exemption of income of educational society

(v) Model Forms

Form Nos.

1. Memorandum of Association of Society

2. Rules and bye-laws of society

3. Memorandum of Association and Rules of Bar Association

Chapter 41

1. Introductory

(i) What is a company?

(ii) Company and body corporate

2. Company under Income-Tax Act

3. Kind of Companies

(i) Under Companies Act

(a) Company limited by shares

(b) Company limited by guarantee

(c) Unlimited company

(ii) Under Income-tax Act

(a) Indian company

(b) Public company

(c) Private company

(d) Domestic company

(e) Foreign company

(f) Piercing the corporate veil

4. Formation of Incorporated Company

(i) Prohibition of associations and partnerships exceeding certain number

(ii) Steps necessary for incorporation of a company

(iii) Ascertainment of availability of name

5. Memorandum of Association

(i) Requirements with respect to memorandum

(ii) Printing and signature of memorandum

(iii) Stamp duty

(iv) Objects clause

(a) Parts of the objects clause

(b) Commencement of new business

(v) Memorandum not conclusive

(vi) Alteration of memorandum

(vii) Form of Memorandum

6. Articles of Association

(i) Articles compulsory for certain companies

(a) Unlimited company

(b) Company limited by guarantee

(c) Private company

(ii) Company limited by shares

(iii) Articles optional for public company

(iv) Company other than limited by shares

(v) Requirements of articles

(vi) Contents of Articles

(vii) Printing and Division  into paragraphs

(viii) Stamp duty

(ix) Alteration of Articles by special resolutions

7. Capital structure of companies

(i) Types of shares

(a) Company limited by shares

(b) Private company

(ii) Alteration of share capital

(iii) Issue of prospectus by a public company

8. Registration under Companies Act

(i) Documents

(ii) Declaration

(iii) Fee

(iv) Effect of registration

9. Minimum alternate tax (MAT) on companies

(i) Introduction of MAT

(ii) Extent of tax liability

(iii) Preparation of profit and loss account

(iv) 'Book profit' what means?

(v) Computation of 'book profit' for minimising tax burden

(vi) Determination of unabsorbed depreciation, etc., not affected

(vii) Pre-incorporation profits not assessable in company's hands

(viii) Tax credit in respect of MAT

(a) Quantum of tax credit

(b) Manner of availing of tax credit—Carry forward and set-off

(c) Variation in tax credit in certain cases

(d) No interest

10. Tax on dividends of domestic companies

(i) Dividend tax on domestic companies

(ii) Charge of additional income-tax @ 12.5% of dividends of domestic companies

(iii) Dividends—Connotation

(iv) Domestic company

(v) 'Accumulated profits'

(vi) Liability to pay dividends tax

(a) Payable by company despite no Income-tax payable by it

(b) Tax by whom and when to be paid?

(c) Final payment and no credit

(d) No deduction

(vii) Consequences for on-payment, etc. of dividend tax—Interest payable

(viii) Company when deemed to be in default?

(ix) Penalty and prosecution

(x) Shareholder not liable to tax

11. Companies and Competition Act

(i) Introduction

(ii) Certain definitions

(iii) Prohibition of agreements

(iv) Prohibition abuse of dominant position

(v) Regulation of combinations

12. Restriction on acquisition and transfer of shares

(i) Restriction on acquisition of certain shares

(ii) Restriction on transfer of shares

(iii) Restriction on the transfer of shares of foreign companies

(iv) Power of the Central Government to direct companies not to give effect to the transfer

(v) Applicability of restrictive provisions

(vi) Penalty for contravention

13. Fees payable to Registrar of Companies

14. Model Forms

Form Nos.

1. Agreement for allotment of fully paid-up shares to promoters

2. Application form for availability or change of name

3. Form of Letter Informing Availability of Name

4. Memorandum of Association of a Company Limited by shares (Short Form)

5. Memorandum of Association of a Company Limited by guarantee and not having a share capital (Short Form)

6. Memorandum and Articles of Association of a Company Limited by guarantee and having A share capital (Short Form)

7. Memorandum and Articles of Association of an Unlimited Company (Short Form)

8. Memorandum of a Public Company Limited by shares

9. Articles of Association of a Company Limited by guarantee and not having a share capital

10. Articles of Association of a Private Company

11. Articles of Association of a Public Company

12. Declaration of compliance with requirements of Companies Act

13. Application for approval of the Central Government for change of name or conversion of a public company into a private company

14. Form of application for approval of the Central Government for acquisition of shares

15. Intimation to Central Government to transfer of shares of foreign companies

16. Appointment or cessation of receiver or manager

17. Consent to Act as Director

18. Declaration of compliance with provisions of Section 149 (1) (a), (b) and (c) of the Companies Act, 1956

19. Declaration of compliance with provisions of Section 149 (2) (b)

20. Application to the Central Government for obtaining prior consent for holding any office, etc.

21. Application to the Central Government for appointment of managing director, etc.

22. Registration of resolutions and agreements

23. Agreement of amalgamation of one company with another

24. Resolution for election of chairman

25. Resolution for particulars of directors and general notice of interest

26. Resolution for amalgamation

27. Resolution for appointment of secretary

28. Resolution for borrowing term loan

29. Resolution for appointment of alternate director

30. Resolution for holding of office or place of profit by a relative

31. Resolution for winding-up on the ground that substratum lost

32. Resolution for convening meeting of creditors

33. Special resolution for alteration of the objects clause

34. Special resolution for alteration of articles of association

35. Resolution for consolidation of share capital

36. Resolution for conversion of shares into stock and reconversion

37. Resolution for reduction of share capital

38. Resolution for public Issue of Shares

39. Resolution authorising directors to borrow in excess of paid-up capital and free reserves

40. Resolution enhancing borrowing limit earlier fixed

41. Resolution for creating charge

42. Resolution for declaration of dividend

43. Resolution For declaring interim dividends

44. Resolution for convening AGM

45. Form of proxy

46. Form of compulsory audit reports under Income-tax Act

47. Prospectus.................... company limited offering shares for subscription to the public

Chapter 42

(A) Amalgamation

1. 'Amalgamation' what is?

2. 'Reconstruction' and 'amalgamation'

3. Merger

4. Hiving-off

5. Provisions for facilitating reconstruction and amalgamation

6. Separate applications by transferor and transferee-companies

7. Powers and duties of Court [Now in place of 'Court', 'Tribunal' should be read in these comments in view of 2002 amendment] on an application under Section 391

8. Valuation of shares

9. Amendment to share exchange ratio

10. Absence of power of amalgamation in Memorandum of Association

11. Alteration of objects

12. Procedure to be followed in case of increase of authorised share capital as a result of amalgamation

13. Registrar's report under Section 394 (1)

14. Court may refuse to sanction

15. Amalgamation in case of a company in course of winding-up

16. Vesting of property

17. Order of sanction of scheme of amalgamation and stamp duty

18. Filing of order

19. Amalgamation of companies with similar objects

20. Amalgamation of companies with dissimilar objects

21. Amalgamation between an Indian company and a foreign company

22. Merger of subsidiary company in holding company

23. Amalgamation and Securities Contracts (Regulation) Rules, 1957

24. Liability for evasion of excise

25. Transferor and the transferee-companies should move the High Court for direction

26. High Court shall give notice of every application made to it under Section 391 or 394 to the Central Government and consider its representations before passing any order

27.  Sections 391 to 394 and the Companies (Court) Rules, 1959 lay down the following procedure

28. Penalty for default

29. Form and Procedure

30. Scope of Section 394-A

(i) Notice to Central Government

(ii) Objections by Central Government

(iii) Appeal by Central Government

(iv) Power of Central Government delegated to Regional Directors

31. Power of Central Government to provide for amalgamation of companies in national interest

(i) Pre-conditions of making the order

(ii) Interest of members and creditors

(iii) Prescribed authority

32. Accounting standard 14 (AS 14) on amalgamation

33. Tax treatment of amalgamation under Income-tax Act

(i) What is?

(ii) Essential conditions of amalgamation under income-tax law

(iii) Tax benefits of amalgamation

(a) No change in actual cost of transferred capital assets

(b) Amortisation of capital expenses

(c) No capital gains to amalgamating company

(d) Shareholder of amalgamating company not liable to tax on capital gains

(e) Amortisation of preliminary expenses by amalgamated company

(f) Allowance of legal expenses

(g) Payment of outstanding tax liability of amalgamating company deductible

(iv) Carry forward and set off of accumulated loss and unabsorbed depreciation of amalgamated company

(a) General

(b) Entitlement of amalgamated company to carry forward and set off

(c) Conditions for availability of benefit

(d) 'Industrial undertaking'

(e) Tax planning precautions—Avoid consequences of non-compliance with above conditions

(v) Amalgamation of banking companies

(i) Banking institution

(ii) Unabsorbed depreciation

(iii) Tax planning

(B) Demerger

1. 'Demerger' what means?

2. Undertaking

3. Reasons for demerger

4. Agreement

5. Procedure for securing approval under Section 293 (1) (a) of Companies Act

(i) Specimen Board resolution

(ii) Specimen ordinary resolution

6. Powers of Court/Tribunal to sanction demerger

7. Tax benefits under Income-tax Act

(i) General

(ii) What is?

(iii) Tax planning incentives

(a) No liability to tax on capital gains on resulting company

(b) Demerged company not liable to tax on capital gains

(c) Demerged foreign company not liable to tax on capital gains

(d) No deemed dividend to shareholders of demerged company

(e) Depreciation allowance

(iv) Planning for carry forward and set off of accumulated loss and unabsorbed depreciation

(C) Model Forms

1. Extracts from Companies (Court) Rules, 1959

2. Prescribed Forms

3. Model Forms of Amalgamation and demerger

Form Nos.

1. Scheme of amalgamation of a manufacturing company with a manufacturing company

2. Scheme of amalgamation of a company manufacturing engines with a company Engaged in generation of electricity

3. Scheme for amalgamation of Ronald Hind Limited with Moga Lever Limited

4. Scheme of Arrangement (Demerger) under Section 391 Read with Section 394 of the Companies Act, 1956

Chapter 43

1. Introductory

2. Definition of 'Partnership', etc.

3. Essentials of partnership

(i) Relation between at least two persons

(ii) Agreement

(a) Sine qua non of partnership

(b) Agreement under Income-tax Act

(iii) Carrying on of business

(iv) Sharing of profits

(v) Losses

(vi) Agency

4. Tests of partnership

(i) Ownership test not decisive

(ii) Power test not determinative

(iii) Profit test

5. Partnership is not co-ownership

6. Capital contribution not necessary

7. Trading partnership vs. Professional partnership

8. Sub-partnership

(i) Concept and constitution

(ii) Rights of sub-partners

9. Illegal partnership

(i) Partnership when illegal?

(ii) Unlawful objects to render partnership illegal

(a) Permission of Collector

(b) Liquor business in partnership illegal in one State but not so in another

(c) No presumption as to illegality

(d) Opium licence in name of individual

(e) Tobacco licence

(f) Transport business

(g) Exploitation of forest

(h) Mining lease

(i) Rice and paddy control

(j) Partnership with advocate

(iii) Partnership not illegal if one of several activities illegal

10. Opposed to public policy

11. Partners

(i) Who can be partners?

(ii) Position of minors

(a) Specification of share of minor

(b) Sharing of losses only by major partners

(c) Capital contribution

(d) Death of one or two major partners

(e) Signing of partnership deed

(f) Minor attaining majority

(g) Powers of natural guardian

(iii) HUF

(a) Cannot be a partner

(b) HUF can be represented by karta or a member

(c) Karta vis-a-vis HUF and its members

(d) Partnership between karta and other members of HUF

(e) Capital contribution not necessary

(f) Conversion of HUF business into partnership

(g) Female representing HUF

(h) Members can form partnership without partition of HUF

(iv) Firm whether can be a partner

(v) Employee as a partner

(vi) Executors of estate of deceased partner

(vii) Charity/charitable trust

(viii) Trust as a partner

(ix) Wakf cannot be a partner

(x) Two or more firms with same partners whether different firms?

(xi) Benamidar as a partner

(xii) Company as a partner

12. Number of partners

(i) Minimum two

(ii) Maximum ten or twenty

(iii) Ascertainment of number

13. General duties of partners

(i) Duty to indemnify for loss caused by fraud

(ii) Misconduct of partner : Suit for damages not barred by section 69

14. Registration under the Partnership Act

15. New scheme of taxation of firms under income-tax law

(i) No double taxation of firm's income

(ii) Pre-conditions for assessment as a firm

(iii) First condition—Partnership to be evidenced by an instrument

(a) Meaning and concept of 'instrument of partnership'

(b) Commencement

(c) Signing of instrument of partnership

(d) Mistake in recital of date, etc.

(iv) Second condition—Specification of shares in instrument of partnership

(a) Specification—What means?

(b) Condition precedent but no specific mode

(c) Specification of shares in losses

(d) Application of Section 13 of the Partnership Act

(v) Certified copy of instrument of partnership to accompany return of income

(vi) Continuation of assessment as a firm

(a) Continuation of assessment as a firm

(b) Certified copy of revised instrument of partnership to be furnished on change in constitution

(c) Condition for continuation—No change in constitution of firm or shares of partners

(d) Minor attaining majority when change in constitution?

(vii) Assessment on default attracting best judgment assessment

16. Dissolution of firm

(i) Dissolution by agreement

(ii) Compulsory dissolution

(iii) Dissolution on the happening of certain contingencies

(iv) Dissolution by notice of partnership at will

(v) Dissolution by the court

(vi) Attachment of partnership property—Order XXI, Rule 49, C.P.C.

(vii) Liability for acts of partners done after dissolution

(viii) Tax liability after dissolution

(ix) Valuation of stock-in-trade on dissolution at market price

17. Sale of goodwill after dissolution

(i) Concept of goodwill

(ii) Elements in making goodwill

(iii) Capital gain whether arises on transfer of initially generated goodwill?

(iv) Expenditure on acquisition or right to use goodwill whether capital or revenue expenditure?

18. Tax liability of a firm and partners

(i) Long-term capital gains to be chargeable at 20%

(ii) Deduction of interest paid to partner under authority of partnership deed

(iii) Deduction of salary paid to working partner(s) as authorised by partnership deed

(iv) Partner's tax liability

19. Partnership deed

(i) Parties

(ii) Essential clauses

(iii) Model clauses authorising payment of interest and salary to partners

(iv) Stamp duty

(v) Registration

(vi) Rectification deed

20. Dissolution deed

(i) No transfer or sale on distribution of assets on dissolution

(ii) Settlement of accounts after dissolution

21. Construction of partnership deed

22. Model Forms

Forms Nos.

1. Simple deed of partnership between two persons to start new business

2. Simple deed of partnership between two persons with all usual clauses

3. Deed of partnership between three persons

4. Deed of partnership at will

5. Deed of partnership between two persons establishing new business

6. Deed of partnership to induct a new partner in existing partnership

7. Deed of partnership between two persons where business carried on by one of them to be taken over

8. Partnership deed between three persons

9. Partnership deed between two persons

10. Partnership deed between three persons

11. Deed of partnership between two businessmen

12. Deed of partnership between three persons (General Form)

13. Deed of partnership where a minor is admitted to the benefits of partnership

14. Deed of partnership wherein two minors are admitted to the benefits of partnership

15. Partnership deed for three parties one of whom is a minor on whose behalf his guardian has entered into the partnership

16. Partnership deed for two partners (General Form)

17. Deed of partnership for carrying on foodgrains and oilseeds business

18. Deed of reconstitution of partnership to run a dal mill

19. Deed of partnership for manufacturers

20. Deed of partnership for several persons

21. Deed of partnership to run business of light machines

22. Deed of partnership at will admitting minor to its benefits and guardian of minor agreeing to contribute capital and partners entitled to carry on other business

23. Deed of partnership conferring benefits of partnership on minor

24. Partnership deed to reduce into writing oral partnership already entered into

25. Deed of partnership of solicitors

26. Deed of partnership between two medical men

27. Deed of partnership between a father and a son to whom he gives a share in business

28. Agreement upon admission into partnership of a new partner who contributes additional capital

29. Partnership deed to convert sole proprietary business into partnership

30. Deed of partnership between members of HUF for starting a new business on partial partition

31. Deed of partnership between retail traders

32. Deed of partnership between three chartered accountants

33. Deed of extension of term of partnership (with modification of provision)

34. Rectification deed

35. Simple deed of dissolution

36. Deed of dissolution with details

37. Deed of dissolution with stipulations of public notice and winding up of affairs

38. Deed of dissolution as to one partner the other taking over his assets and liabilities

39. Deed of dissolution on retirement of one partner

23. Model Forms of notices under Partnership Act

Form Nos.

1. Notice of intention to determine the partnership

2. Notice of dissolution of the partnership

3. Notice of dissolution if the business is to be continued by remaining partners

4. Notice to the Registrar of Firms about changes in the constitution of firm

5. Public notice of election by a minor on attaining majority

6. Public notice of expulsion of a partner

7. Notice of retirement of a partner to his co-partners

8. Public notice of retirement of a partner

 

Chapter 44

1. Introduction

2. Act where not applicable

3. Definitions of Certain expressions

(i) Addressee

(ii) Affixing digital signature

(iii) Asymmetric crypto system

(iv) Certifying Authority

(v) Certification practice statement

(vi) Digital signature

(vii) Key pair

(viii) Originator

4. E-Governance and law

—Legal recognition of electronic records

—Legal recognition of Digital Signatures

—Use of electronic records and digital signatures in Government and its agencies

—Retention of electronic records

—Publication of rule, regulation, etc., in Electronic Gazette

—Sections 6, 7 and 8 not to confer right to insist document should be accepted in electronic form

—Power to make rules by Central Government in respect of digital signature

—The manner in which information be authenticated by means of Digital Signature

—Creation of Digital Signature

—Verification of Digital Signature

—Standards

—Digital Signature Certificate Standard

—Licensing of Certifying Authorities

—Digital Signature Certificate

—Generation of Digital Signature Certificate

—Issue of Digital Signature Certificate

—Certificate Lifetime

—Certifying Authority to issue Digital Signature Certificate

5. Communication process

6. Adoption of security procedure

7. Regulation of Certifying Authorities

Information Technology (IT) Security Guidelines

1. Introduction

2. Implementation of an Information Security Pro-gramme

3. Information Classification

4. Physical and Operational Security

5. Information Management

6. System integrity and security measures

7. Sensitive Systems Protection

8. Data Centre Operations Security

9. Data Backup and Off-site Retention

10. Audit Trails and Verification

11. Measures to Handle Computer Virus

12. Relocation of Hardware and Software

13. Hardware and Software Maintenance

14. Purchase and Licensing of Hardware and Software

15. System Software

16. Documentation Security

17. Network Communication Security

18. Firewalls

19. Connectivity

20. Network Administrator

21. Change Management

22. Problem Management and Reporting

23. Emergency Preparedness

24. Contingency Recovery Equipment and Services

25. Security Incident Reporting and Response

26. Disaster Recovery/Management

Security Guidelines For Certifying Authorities

1. Introduction

2. Security Management

3. Physical controls–site location, construction and physical access

4. Media Storage

5. Waste Disposal

6. Off-site Backup

7. Change and Configuration Management

8. Network and Communications Security

9. System Security Audit Procedures

10. Records Archival

11. Compromise and Disaster Recovery

12. Number of Persons Required Per Task

13. Identification and Authentication for Each Role

14. Personnel Security Controls

15. Training Requirements

16. Retraining Frequency and Requirements

17. Documentation Supplied to Personnel

18. Key Management

19. Private Key Protection and Backup

20. Method of Destroying Private Key

21. Usage Periods for the Public and Private Keys

22. Confidentiality of Subscriber’s Information

8. Digital signature certificate

9. Duties of subscribers

10. Prescribed forms

Form Nos.

1. Form for Application for grant of Licence to be a Certifying Authority

2. Application for issue of Digital Signature Certificate

3. Communication of compromise of private key

Chapter 45

1. Introduction

2. Definitions

(i) Computer

(ii) Computer network

(iii) Computer resource

(iv) Computer system

(v) Data

(vi) Electronic form

(vii) Electronic record

(viii) Function

(ix) Information

(x) Intermediary

(xi) Law

(xii) Private key

(xiii) Public key

(xiv) Secure system

(xv) Security procedure

(xvi) Subscriber

(xvii) Verify

3. Internet

(i) Benefits of internet

(ii) Electronic mail (E-mail) facility

4. World wide web (www) and surfing

—Surfing on the internet

5. Electronic commerce (E-commerce)

(i) E-commerce applications : Benefits

(ii) General classes of e-commerce applications

(iii) E-Commerce and internet

6. Electronic data Interchange (EDI)

7. Data Centers

8. Tools to protect information in network

9. Penalties and adjudication

10. Offences

11. Glossary

12. Model Forms

Form Nos.

1. Licence agreement for software package with support

2. Software licence agreement without support

3. Shrink wrap software licence agreement—Single user product

4. Software development agreement

5. Software support agreement

6. Turnkey system agreement

7. Website Development Agreement

8. Development and services agreement

9. Website Development Contract

10. Website Development Agreement (Another Form)

11. Website Development Services Agreement

12. Equipment Rental Agreement

13. Information Technology Rentals Agreements

Chapter 46

1. Supreme Court on right to information

2. Right to Information Act

3. Meaning of Certain expressions

4. All citizens to have right to information

5. Obligations of public authorities

6. Designation of Public Information Officers

7. Request for obtaining information fee

8. Disposal of request and payment of fee for giving information

9. Exemption from disclosure of information

10. Rejection of request to access involving infringement of copyright

11. Severability

12. Third party information

13. Powers and functions of Information Commissions

14. Appeal

15. Penalties

16. Act not applicable to certain organisations

17. Model Forms of application for obtaining information

Form Nos.

1. Details of amount spent on construction and enlargement of roads undertaken in whole of the country during the last 3 years so that it can be cross verified

2. Recent steps taken by the Railway Ministry for the safety of the person and property of the passengers travelling by trains

3. Details of amount spent by the local M.L.A. of Vidhan Sabha constituency No................................ named...................... of District............. in the constituency for the welfare of the people

4. Details of unauthorised constructions, which have taken place in the locality............... and also the action being taken to punish the irresponsible officers so that it may be cross verified

Chapter 47

1. Assignment

2. Transfer of actionable claim

(i) Actionable claim—What is?

(ii) "Claim to any debt"

(a) Arrears of rent

(b) Claim for rent

(c) Amount due under policy

(d) Amount due on adjustment of accounts

(e) Rights and benefits under a contract

(iii) Excepted debts

(a) Claim for unliquidated damages

(b) Right to recover damages

(c) Copyright

(d) Right to mesne profits

(e) Transfer of immoveable property without title

(f) Judgment debt

(iv) "Civil Courts"

3. Assignment distinguished from a pay order

4. Other relevant concepts

(i) Part of debt, whether can be assigned?

(ii) Assignment of negotiable instruments

(iii) Assignment of decree

(iv) Assignment of actionable claim, how to be effected?

(v) Assignment of Insurance

(vi) Assignment of contract

(vii) Assignment of Copyright

(viii) Assignment of Trade Marks

5. Registration

6. Stamp Duty

7. Model Forms

Form Nos.

1. Assignment of simple contract debts

2. Assignment of Policy of Life Insurance

3. Assignment of Share in a Company

4. Assignment of a Bond Debt

5. Assignment of Life Insurance Policy in Love & Affection

6. Assignment of Book Debts in consideration of Assignor’s Debts to Assignee

7. Assignment of a Judgment Debt

8. Assignment of Patent

9. Assignment of Copyright

10. Assignment of a Simple Contract Debt : Variations where the particulars of the debt are set out in a Schedule

11. Assignment of Debts by several creditors of one debtor to a trustee to recover the debts and pay the creditors pro rata

12. Assignment of Arrears of House Rent

13. Assignment of Business Debts

14. Assignment of a Number of Debts upon trust to collect and out of proceeds pay sum due to assignee and pay surplus to assignor

Chapter 48

1. Preliminary—What is exchange?

2. Distinction between exchange and sale

3. Rights and liabilities of parties

4. Right of party deprived of thing received in exchange

5. Exchange how to be made?

6. Tax on capital gain

7. Registration

8. Stamp duty

9. Model Forms

Form Nos.

1. Deed of exchange of properties

2. Deed of exchange of freeholds for freeholds with equalisation money

3. Deed of exchange of freeholds by absolute owners by mutual conveyances in one deed for straightening boundaries—Variations where money is paid for equality of exchange and mutual rights of light and of way are given

4. Deed of exchange, one property being subject to a mortgage

5. Agreement for exchange of freeholds for freeholds with equalisation clause

6. Agreement for exchange of freeholds for leaseholds

7. Deed of exchange of properties for preference shares

Chapter 49

1. Gift in general

2. Essential elements of gift

3. Transfer to be voluntary and without consideration

(i) Voluntary

(ii) Without consideration

4. Donor

5. Donee

6. Subject-matter

7. Acceptance

8. Gifts how made?

(i) Gift of immovable property

(ii) Validity of gift

(iii) Gift of movable property

(iv) Gift by making book entries

(v) Admission of minor to benefits of partnership

(vi) Gift of firm's goodwill

(vii) Retirement of partner

(viii) Gifts by huf

(a) Partition—No gift

(b) Gift to coparceners and strangers

(c) Gifts through entries in huf's accounts

(d) Throwing of self-acquired property into family hotchpot

(e) Gift by mother for benefit of family

9. Properties comprised in gift

10. Gift under Muslim Law

11. Conditional gift

12. When gift suspended or revoked

13. Drafting of gift deed

14. Registration

15. Stamp duty

16. Model forms

Form Nos.

1. Gift of moneys for education of daughter

2. Gift of house

3. Gift of immovable property

4. Gift of property for specified purpose

5. Gift of a house to the daughter

6. Gift to grand children

7. Gift to grand sons

8. Gift by lady to her minor grand sons

9. Gift to wife under Mohammedan law

10. Gift to wife under Hindu law

11. Gift with a riverter clause

12. Gift to daughter-in-law for maintenance

13. Gift to son

14. Gift with a condition for revocation

15. Gift for natural love and affection

16. Gift to charity

17. Revocation of gift by donee

18. Deed of gift of property for hospital

19. Deed of gift of household effects in possession of donor

20. Deed of gift of freeholds by a father to infant son

21. Deed of gift by a father to his son of property subject to a mortgage

22. Deed of gift of a share of the assets of a partnership by a retiring partner to a relative and co-partner

23. Gift of shares in a private company by declaration of trust

24. Deed of gift of goodwill of a business, trade marks and licence to work a patent to two sons in partnership

Chapter 50

1. Lease what constitutes?

2. Essential elements of lease

3. Parties to lease

(i) Lessor

(ii) Lessee

4. Subject-matter of lease to be immovable property

5. Demise or partial transfer

6. Duration of lease

(i) Leases for a certain time

(ii) Periodic leases

(iii) Leases in perpetuity

7. Consideration

(i) Premium

(ii) Rent

8. Lease vs. Licence

9. Duration of certain leases in absence of written contract or local usage

(i) Notice not necessary where Rent Control Act applies

(ii) Effect of service of notice

10. Leases how made?

(i) Registration of lease deed where compulsory

(ii) Registration where optional

(iii) Execution by both lessor and lessee

11. Rights and liabilities of lessor and lessee

(i) Rights and liabilities of the lessor

(ii) Rights and liabilities of the lessee

12. Determination of lease

13. Waiver of forfeiture

14. Relief against forfeiture for non-payment of rent

15. Covenants

(i) Usual covenants

(ii) Implied covenants

(a) Lessor's covenants

(b) Lessee's covenants

(iii) Express covenants

16. Law of frustration not applicable to leases

17. Registration

18. Stamp duty

19. Lease financing or equipment lease

(i) Advantages

(ii) Kinds of lease

(a) Financial lease

(b) Operating lease

(iii) Legal aspects

(iv) Registration

(v) Stamp duty

20. Taxation of income from leased property

(i) Salami or premium whether capital or revenue receipt?

(a) General principles

(b) Salami where capital receipt

(c) Salami where revenue receipt

(ii) Rent

(a) General principles

(b) Sub-leases

(c) Unexpired period of lease

(d) Arrears of rent received by purchase of land

21. Rental income or business income

22. Model Forms

Form Nos.

1. Lease of a house on monthly tenancy

2. Lease wrongly described as a licence

3. Lease of a furnished house

4. Petrol station agreement

5. Agreement for sub-lease of a house

6. Underlease of a residential house (usual form)

7. Lease of brick-field

8. Lease of land for building purposes for premium and rent with renewal clause

9. Lease for coal mining

10. Long-term lease for running heavy engineering workshop

11. Perpetual lease of land

12. Lease in favour of a club

13. Lease by a minor

14. Lease to determine with death of lessee

15. Deed for alteration of covenants in lease

16. Building lease of several plots of land at separate rents

17. Agreement for lease financing

18. Surrender of lease

Chapter 51

1. Licence what means?

2. Statutory provisions governing licence

3. Distinction between lease and licence

4. Revocation of licence

5. Licensee's rights on revocation

6. Drafting deed of licence

7. Registration

8. Stamp duty

9. Model Forms

Form Nos.

1. Licence to use copyright

2. Licence to play cricket on land

3. Licence to run railway bookstall

4. Licence for use of a house property for office of a company

5. Licence to assign

6. Licence to mortgage

7. Licence to assign to a limited company, a surety guaranteeing the payment of the rent and performance of the covenants

8. Licence to exercise trade prohibited by lease

Chapter 52

1. Mortgage what denotes?

2. Deed of mortgage

3. Mode of taking or accepting certain loans or deposits

4. Distinction between mortgage and lease

5. Mortgage and charge

6. Classes of mortgages

(i) Simple mortgage

(ii) Mortgage by conditional sale

(iii) Usufructuary mortgage

(iv) English mortgage

(v) Mortgage by deposit of title-deeds

(vi) Anomalous mortgage

7. Who can mortgage?

8. Who may be a mortgagee?

9. Mortgage how created?

10. Property to be mortgaged

(i) Immovable property

(ii) Movable property

11. Rights and liabilities of mortgagor

(i) Right of redemption

(ii) Clog on redemption void

12. Implied contracts by mortgagor

13. Liability of mortgagee in possession

14. Mortgagee’s remedy

15. Income from mortgaged land whether agricultural income?

16. Profit on execution of mortgage decree purchased by businessman is business income

17. Registration

18. Stamp duty

19. Model Forms

Form Nos.

1. Simple mortgage of a house

2. Simple mortgage of land

3. Simple mortgage by a Hindu father for necessity

4. Simple mortgage in lieu of rent decree with surety

5. Simple mortgage by a pardanashin lady in pursuance of terms of a compromise

6. Mortgage to secure annuity

7. Simple mortgage for loan partly advanced and partly to be advanced

8. Mortgage by lessee of his interest in lease

9. Mortgage of shares securing past and future debts

10. Second mortgage of property subject to a prior charge

11. Mortgage by conditional sale of a house

12. Mortgage by conditional sale by father of huf

13. Usufructuary mortgage of a house

14. Usufructuary mortgage of land

15. English mortgage

16. Mortgage by demise by one borrower to one lender

17. Mortgage by administrator with will annexed, following deposit of title deeds

18. Mortgage of copyright in a literary work

19. Mortgage of property and goodwill of business to bank

20. Sub-mortgage

21. Deed of transfer of mortgage

22. Notice to pay mortgage money

Chapter 53

1. Introduction

2. Definition of certain expressions

(i) ‘Flat’

(ii) ‘Promoter’

(iii) ‘Apartment’

(iv) ‘Apartment owner’

(v) ‘Competent authority’

(vi) ‘Declaration’

3. Liabilities of promoter

(i) Categories of promoters

(ii) Ownership basis

4. Agreement by promoter and its registration

(i) Effect of non-registration of agreement

(ii) Bar of making alteration, etc.

5. Refund of amount with interest

6. Formation of co-operative society or company by promoter

7. Conveyance of title and execution of documents by promoters

8. Liabilities of flat taker

9. Contents of declaration

10. Contents of deeds of apartments

11. Registration of declarations, deeds of apartments, etc.

12. Types of ownership flats

13. Tax implications

(i) Ownership flats

(ii) Ownership in tenants' co-partnership in co-operative societies

(iii) Sales-tax on works contract

14. Stamp duty

15. Model Forms

Form Nos.

1. Form of agreement to be entered into between promoter and purchaser of flat

2. Agreement of sale of flat between builder and flat purchaser

3. Conveyance by builders to co-operative society

4. Agreement with chief promoter for formation of a co-operative housing society

5. Deeds of assignment

6. Development agreement

7. Form of declaration

Chapter 54

1. General

2. Partition of huf under Hindu Law

(i) Concept of partition

(a) Mitakshara family

(b) Dayabhaga family

(ii) Partition does not involve transfer

(iii) Mode of partition of Mitakshara family

(iv) Date of severance in status/partition

3. Partition of huf under Income-tax Act

(i) Physical Division 

(ii) Right to effect partition

(a) Father and minor sons

(b) Single coparcener

(iii) Distinction between Mitakshara and Dayabhaga system

(iv) De-recognition of partial partition

(a) Objects and reasons

(b) Provisions not absolute

(c) Provision de-recognising partial partition constitu-tionally valid

4. Order recording partition under Income-tax Act necessary for availing benefit of partition

(i) General—Condition precedent

(ii) Claim of partition

(iii) Inquiry by Assessing Officer mandatory

(iv) Failure to make order

(v) Order recording partition binding in subsequent years

(vi) Unequal Division  cannot be challenged by Income-tax Department

(vii) Scope of fiction

5. Partition of huf and advantages from point of view of tax incidence

(i) No capital gains

(ii) No withdrawal of development rebate or investment allowance

(iii) No gift-tax

6. Other concepts and legal points under Income-tax Act

(i) No enquiry as to quantum of assessable income

(ii) Income-tax authorities competent to take their own view

(iii) Partition of house properties

(iv) Other points of law

7. Effect of huf's partition on partnership

8. Property capable of being partitioned

(i) Joint-family property can be partitioned

(a) Ancestral property

(b) Accretions

(c) Property thrown into common stock of family

(ii) Self-acquired or separate property not liable to partition

(a) Obstructed heritage

(b) Gift

(c) Government grant

(d) Property lost to family

(e) Income of separate property

(f) Share on partition

(g) Property held by sole surviving coparcener

(h) Separate earnings

(i) Gains of learning

(iii) Family idols and places of worship not divisible

(iv) Allowances for certain allowable expenses

(v) Right of son adopted by a widow after partition

9. Partition of HUF and Wealth-tax Act

(i) De-recognition of partial partition

(ii) Distinction between Income-tax Act and Wealth-tax Act

(iii) Property obtained by widow on partition

10. No clubbing of income after huf's partition

(i) Exception

(ii) Wife to be legal and child legitimate

11. Partition under Mohamedan Law

12. Partition deed

(i) Parties

(ii) Partition deed to which Mohammedan minor is a party

(iii) Essential clauses

(a) Recitals

(b) Transfer clause

(c) Money compensation

(d) Covenants

(iv) Stamp duty

(v) Registration

13. Model Forms

Form Nos.

1. Deed of partition between members of a joint Hindu family

2. Deed of partition between members of a huF (another form)

3. Deed of partition between two tenants-in-common

4. Deed of partition with a cash payment for equalisation

5. Deed evidencing oral partition

6. Deed of partition of land between co-owners

7. Deed of partial partition of Hindu undivided family property in respect of certain property only while the rest of Hindu undivided family continues to be joint

8. Deed of partial partition dividing the joint family business only while other properties remaining joint

9. Deed of partial partition between members of a joint Hindu family when one member partitions his share and other remains joint

10. Confirmation of a partition already made (some co-sharers being minor members of a joint Hindu family), when the parties were tenants-in-common

11. Joint family status disrupted though no physical possession of partitioned property obtained

12. Partition between coparceners

13. Deed of complete partition of a Hindu joint family

14. Partition between three Hindu coparceners (one being minor) and a mother

15. Partition of Hindu undivided family by an arbitrator appointed by the parties

16. Memorandum of relinquishment

17. Family arrangement

18. Deed of partition executed on the basis of arbitration
award

19. Deed of partition incorporating memorandum of partition

20. Deed of partition of properties between three persons

21. Agreement for partition between three tenants-in-common in equity of freehold and leasehold property, money being paid for equality of partition

22. Agreement for partition of freeholds by two partners on dissolution of partnership, the properties having been conveyed to them as joint tenants

23. Deed of partition of freeholds between three tenants-in-common in equity, the property being subject to a mortgage

24. Form of application under Section 171 of the I. T. Act, 1961 for recording partition in huf

Chapter 55

1. Release what means?

2. Release or conveyance

3. Capital gains taxation

4. Release deed

(i) Parties

(ii) Recitals

(iii) Execution

(iv) Registration

(v) Stamp duty

5. Model Forms

Form Nos.

1. Deed of release between two partners on dissolution of partnership

2. Release deed executed by a son (being a benamidar) in respect of property purchased and constructed by the father

3. Release by a separated co-partner

4. Release by a ward on attaining majority in favour of his guardian

5. Release of property from charge of maintenance under a
will

6. Release by creditors to a debtor

7. Mutual release by two persons

8. Release from creditors to a debtor reserving the rights of the creditors against a guarantor or surety

9. Release of a bond to several obligors, the bond having been lost or mislaid

10. Release of part of lands comprised in a mortgage

Chapter 56

1. What is a sale?

2. Essential elements of sale

(i) Parties

(ii) Subject-matter of sale

(iii) Price

3. Mode of transfer by sale

4. Distinction between sale and exchange

5. Contract for sale

(i) Contents

(ii) Rights and liabilities of buyer and seller

(iii) Enforceability

(iv) Investigation of title

6. Operation of transfer

7. Condition restraining alienation void

8. Restriction on transfer of immovable property in specified areas

9. Capital gains taxation

10. Sale deed

(i) Duty of purchaser to prepare

(ii) Points for consideration before drafting sale deed

(iii) Cost of preparing sale deed to be borne by purchaser

(iv) Contents

(v) Execution

(vi) Registration

(vii) Sale deed—construction of

(viii) Stamp duty

11. Model Forms

Form Nos.

1. Simple sale deed of a house

2. Sale deed with recitals and usual clauses

3. Sale deed by a hindu father of ancestral property for family necessity

4. Sale deed by a guardian of a minor

5. Conveyance of land accidently omitted in sale deed by endorsement

6. Assignment for sale of leaseholds

7. Agreement for sale of freeholds

8. Agreement for sale of undivided share to a co-owner

9. Agreement for the sale of property subject to an existing mortgage

10. Agreement for sale by mortgagee

11. Conveyance by trustees for sale under a will with reservation of right of way

12. Conveyance subject to restrictive covenants imposed by previous conveyance—Variations when the benefit of covenants is also assigned

13. Conveyance imposing building and other restrictions—Variation when the land forms part of a building estate

14. Conveyance on sale of flats by a co-operative society to its member—Flat is subject to mortgage

15. Sale deed where part of consideration paid before execution and part to be paid after registration

16. Sale by several joint owners

17. Sale when the price is paid in instalments

18. Sale of car

19. Particulars and conditions of sale by auction of immovable property

20. Deed of conveyance of the reversion

Chapter 57

1. Introduction

2. What is trust ?

3. Creation of trust

(i) Private trust

(ii) Charitable or religious trust

(a) Divestitute of ownership is condition precedent.

(b) Formal deed not required

(c) Creation through words

(d) Creation through book entries

(e) Formalities

4. Certainties essential to constitute valid trust

(i) Certainty as to intention

(ii) Certainty as to object of trust

(iii) Certainty as to beneficiary

(iv) Certainty as to trust property

5. Who may create a trust ?

6. Who may be a trustee ?

7. Who may be a beneficiary ? Unborn child may be

8. Registration of trust

(i) Private and public trust

(ii) Duties of trustees

9. Trust property

10. Revocation of trust

11. Trusts under direct tax laws

(i) Public charitable trust

(ii) Public religious trust

(iii) Private discretionary trust

12. Tax treatment of charitable and religious trusts

(i) Charitable purpose

(a) Education

(b) Object of general public utility

(ii) Religious purpose

(a) Shebait

(b) Wakf

(iii) Scheme of exemption

(a) General conditions for availing exemption

(1) Registration of trust

(2) Audit report

(b) Manner of availing exemption—Trust wholly for charitable or religious purpose

(1) Application of Income

(2) Accumulation of income not to exceed 15%

(3) Computation of 15%

(4) Relaxation of rule of application

(5) Loans to students and repayment of debt

(6) "Wholly for religious or charitable purposes"

(7) Alteration of objects

(c) Partial trusts

(d) Trust for charitable purposes outside India

(e) Exemption despite accumulation

(f) Exemption of capital gains

(g) Capital expenditure also exempt

(h) Withdrawal of exemption on accumulation

(i) Business held under trust

(j) Specification of objects

(k) Cy-pres doctrine

(l) Revocable trusts

(m) Acceleration of trust

(n) Voluntary contributions

(o) Denial of exemption

(1) Private religious purposes

(2) Trust for any particular religious community or caste

(3) Trust or institution for benefit of certain persons

(4) Investment or deposit

(5) Savings : No denial of exemption

(6) Charge of tax

(p) User or application of income or property for benefit of specified persons

(1) Loan

(2) Property

(3) Unreasonable salary

(4) Services

(5) Sale of share or security

(6) Purchase of share or security

(7) Diversion of income or property

(8) Investment

13. Withdrawal of exemption from wealth-tax in respect of charitable or religious trust

(i) General

(ii) Position from assessment year 1985-86

(a) User or application of income or property for benefit of specified persons

(b) Part of income enuring for the benefit of specified persons

(c) Investment in contravention of law

(iii) Exceptions—Trust created before April 1, 1962

14. Tax treatment of private trusts

(i) General

(ii) Representative assessee—Trustee

(iii) Oral trust

(iv) Trustee vs. Executor

(v) Liability of trustee as representative assessee

(vi) Quantum of assessable income

(vii) Assessment where shares of beneficiaries are determinate

(viii) Profits and gains of business of a private trust

(ix) Maximum marginal rate

(x) Assessment where shares of beneficiaries are indeterminate or unknown

(a) Exception.

(b) Profits and gains of business

(xi) Charge of tax in case of oral trust

(a) Effect of provision

(xii) Direct assessment or recovery not barred

15. Points to remember in drafting of trust deed

16. Registration

17. Stamp duty

18. Model Forms

Form Nos.

1. Simple deed of trust for settlor's life-time

2. Deed of trust for establishing a hospital

3. Deed of trust for establishing a museum and library

4. Trust deed for transfer of land to a tenant for life

5. Trust deed on settlement of freeholds made on marriage

6. Marriage settlement of money charged on a share in a partnership business

7. Deed of trust for establishing a scholarship

8. Declaration of trust of investments standing in settlor's name in trust for a beneficiary for life

9. Declaration of trust of national savings certificates for infant child

10. Trust deed for maintenance of settlor and his relatives

11. Deed of trust for running a college

12. Deed of declaration of public charitable trust

13. Voluntary conveyance of land to trustees as a site for hospital

14. Declaration of trust of a sum transferred to trustees for repair of buildings

15. Deed of settlement of private discretionary trust for benefit of family

16. Deed of appointment of new trustee by sole surviving trustee

17. Reconveyance by trustees

18. Deed of endowment by a hindu to a deity

Chapter 58

1. Introduction

2. Properties do not vest in mutawalli

3. Creation of wakf

4. Kinds of wakf

5. Registration

6. Stamp duty

7. Taxation of income and assets of wakf

8. Model Forms

Form Nos.

1. Deed of wakf-alal-aulad

2. Deed of wakf for public purposes

3. Deed of wakf for ultimate religous and charitable purposes

Chapter 59

1. Introducing a 'will'

2. Characteristics of a will

(i) To take effect after death

(ii) Revocability

3. Kinds of wills

(i) Conditional or contingent wills

(ii) Joint wills

(iii) Mutual wills

(iv) Duplicate wills

(v) Concurrent wills

(vi) Sham wills

(vii) Holograph wills

4. Who can make a will?

(i) Testamentary capacity

(ii) Soundness of mind

(iii) Undue influence

(iv) Burden of proof of undue influence

(v) Knowledge of contents

(vi) Will is a Voluntary Act

(vii) To be last will

(viii) Free agency of testator essential

(ix) No delegation of testamentary disposition

(x) Power of Hindu male and female

5. Who can take under a will?

6. Executor and verify of property in him

7. Mohammedan law of will

8. Execution of will

(i) Law applicable

(ii) Writing

(iii) Signature or mark

(iv) Attestation by two witnesses

(v) Proof of execution

9. Proof of will

(i) Burden of proof

(ii) Suspicious circumstances

(iii) Evidence of attesting witness

(iv) Proof of testator's signature

(v) Effect of registration or non-registration

10. Revocation

(i) Modes of revocation

(ii) Proof of revocation

(iii) Loss of will and presumption of revocation

(iv) Capacity of testator to revoke

11. Tax implications

(i) Assessment where properties bequeathed to grand children living and to be born

(ii) Departmental clarification in respect of trust created by will

(iii) Residuary beneficiaries where administration of estate not complete

(iv) Tax on trust created by will

(v) No diversion of income by overriding title

(vi) Liability of executor

(vii) Property bequeathed under will whether can be treated as huf property?

12. Outlines of a will

13. Codicil

14. Construction of wills

15. Registration

16. Stamp duty

17. Model Forms

Form Nos.

1. Simple will giving all property to wife

2. Simple will giving all property to only son

3. Short form of a will

4. Will to several relations on happening of certain events

5. Will by a disabled person in favour of wife and daughter

6. Will with specific directions to executors

7. Will with trust for wife and children, pecuniary legacies and annuities

8. Will by a hindu in favour of family

9. Will in favour of relations

10. Form of a complicated will

11. Will with several legacies and religious and charitable bequests and residue to vest in trustees for benefit of wife and children

12. Will in favour of minor son

13. Codicil substituting a trustee appointed under will

14. Codicil substituting a trustee (another form)

15. Revocation of will

16. Appointment of managing director of company by will

17. Will in favour of wife

18. Constitution of trust through will

19. Will for temple by issueless person

20. Agreement not to revoke will

21. Will by a sensor advocate

Chapter 60
Copyright

1. General observations

(i) Copyright

(ii) No copyright in works "de futuro"

(iii) Copyright is incorporeal property

2. Certain concept in relation to copyright

(i) Author

(ii) Right of translation vests in author

(iii) Literary work

(a) Employment of labour and skill

(b) Abridgement

3. Works in which copyright subsists

(i) Original work and originality

(ii) Law reports and headnotes

(iii) Law commentaries

(iv) Translation

(v) Work of cine artist

(vi) Extracts may be taken

(vii) No copyright in theme

4. Meaning of ‘copyright’

5. Who is first owner of copyright

(i) No copyright in idea but in form

(ii) Copy right in serial.

(iii) Joint authorship

(iv) Term of copyright—Till 60 years after death of author

6. Assignment of copyright

7. Mode of assignment

(i) Essentials of assignment

(ii) Author's special right

(iii) Assignment not to affect resale share right of author or his legal heirs

8. Licence by owners of copyright

9. Infringement of copyright

(i) Reproduction of whole or substantial part essential

(ii) Tests of infringement

(a) Identify

(b) Common errors

(iii) Defences

(a) Common sources

(b) Fair use

(c) Sound recording

10. Allowance of expenditure on acquisition of copyright

11. Model Forms

Form Nos.

1. Agreement between author and publisher for lump sum consideration

2. Assignment of copyright in a book not yet published

3. Agreement between author and publisher for manuscript to be prepared for a lump sum

4. Agreement between author and publisher on royalty basis

5. Agreement between author and publisher for lump sum plus royalty

6. Assignment of all rights in manuscript of book including copyright

7. Assignment of copyright of book already published

8. Agreement between author and publisher in short form

9. Assignment of copyright in unpublished literary work after death of author

Chapter 61

1. Designs

(i) "Design" what is?

(ii) Copyright

(iii) Application for registration of designs

(iv) Rights granted at terms of rights

(v) Infringement of copyright in a design—Piracy of registered design

(vi) Model Forms

Form Nos.

1. Application for registration of designs

2. Claim under section 8 (1) to proceed as an applicant or joint applicant

3. Application to extend copyright

4. Application for the restoration of design under section 12 (2)

5. Assignment of a design right and/or a right in a registered design

2. Patent

(i) What is patent?

(ii) Patent is intellectual property right

(iii) Inventions patentable

(iv) Inventions where only methods or processes of manufacture patentable

(v) Inventions not patentable

(vi) How to obtain a patent?

(vii) Procedure

(viii) Term of patent

(ix) Patent of addition

(x) Rights of patentee

(xi) Transfer of patents

(xii) Infringement of patent

(xiii) Tax benefits : deduction in respect of royalty on patents

3. Registration

4. Stamp duty

5. Model Forms

Form Nos.

1. Application for grant of patent

2. Provisional/complete specification

3. Declaration as to inventorship

4. Agreement to sell a patent

5. Absolute assignment of patent

6. Assignment of share of patent

Chapter 62
Trade Marks

1. Certain definitions

(i) Trade mark'

(ii) Distinction between 'domain name' and 'trade mark'

(iii) 'Certification of trade mark'

(iv) 'Collective mark'

2. Function of trade mark

3. Object of protecting trade mark

4. Different forms of protecting trade mark

5. Basic principles of registration of trade marks

6. Application for registration of trade mark

(i) Advertisement of application

(ii) Absolute grounds for refusal of registration

(iii) Relative grounds for refusal of registration

7. Rights conferred by registration

8. Infringement of registered trade marks

(i) Essentials of infringement

(ii) Tests

9. Limits on effects of registered trade mark and where no infringement

10. Assignment

11. Suit for infringement, etc. As reliefs

12. Registration

13. Stamp duty

14. Model Forms

Form Nos.

1. Application for registration of a trade mark for goods or services (other than a collective mark or a certification trade mark) in the register

2. Application for the registration of a trade mark (other than a collective mark or a certification trade mark) in the register from a convention country

3. Application for the registration of a collective trade mark

4. Application for the registration of a collection trade mark

5. Notice of opposition to application for registration of a trade mark or a collective mark or a certification mark

6. Form of counter-statement

7. Notice of intention to attend hearings

8. Assignment of trade marks with goodwill of business and trade name

9. Assignment of trade mark on sale, by a separate deed

10. Assignment of trade mark without goodwill

11. Assignment of registered trade marks with goodwill of business and trade name (form in detail)

12. Assignment of trade mark on sale by separate deed (another form)

13. Assignment of trade mark without goodwill (another form)