#lawstudent – Page 68

Themes

▪︎Research and analysis of the history of sports law in UN Current development of Sports in Un System

▪︎Olympism and Human Rights

▪︎The World of Sports and Politics

▪︎UN on Sports for development of peace UN Securities and Sports Development

▪ UN on Safeguarding Sports from Corruption

▪︎UN against doping in Sports

▪︎UN and IOC: the never-ending Bond

▪ UN on Sports and the Sustainable Development Goals

▪︎Sports and UN’s Convention on the Rights of Persons with Disabilities

▪ International Treaty and Sports Sports as Anti – Terrorism weapon used by UN

▪︎UN Transgender Policies for Athletics Programs The role of the UN and the significance of the Paralympics in today’s world.

Editors:

Mr. Subhrajit Chanda Asst. Lecturer, JGLS

Mr. Tarun

Asst. Prof. (Research), GNLU

Mr. Pranav Yadav

Mr. Nishant Sheokhand Asst. Dean, Asst. Prof., IFIM Bangalore

Asst. Director FICCI-Sports and Youth Affairs

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Case Number:

Writ Petition (Civil) No. 1074 of 2019

Bench:

Rohinton Fali Nariman

Aniruddha Bose

V. Ramasubramanian

Date of Judgment:

27/11/2019

Relevant Acts:

Arbitration and Conciliation Act, 1996

Constitution of India

Insolvency and Bankruptcy Code, 2016

Facts of the Case:

The petitioners were construction firms that had worked as contractors for government agencies on large-scale infrastructure projects such as roads, bridges, hydropower, and nuclear reactors, tunnels and rail facilities, etc. The petitioners were aggrieved by the fact that if a cost surge occurred, the government bodies contested it, resulting in a delay in the recovery of their rightful dues, which could only be retrieved either through an arbitration process or civil proceedings. They were unable to recover their debts from government bodies through insolvency proceedings as government bodies were not covered by the Insolvency and Bankruptcy Code, 2016.

The petitioner argued that the unamended Act violated the UNCITRAL Model Law by prohibiting the use of two key aspects of award debtor, one during setting aside procedures under section 34 and the other during enforcement proceedings under section 36 of the Arbitration and Conciliation Act, 1996. It was also contended that Section 87 enacted was violative of Article 14, 21, and 300-A of the Constitution as it weakened the binding nature of an arbitral ruling by removing the vested power of enforcement.

The respondents stated that the 2019 amendment inserting Section 87 and revocation of Section 26 by claiming that the interpretation of Section 26 in the BCCI case was purely declaratory and there was no merit in the petitioner’s statement that the interpretation is unconstitutional. The respondents also asserted that the BCCI ruling, it was said, was just declaratory and did not invalidate any executive action. As a result, section 87 merely clarified the original legislative meaning and had no incidence on the BCCI judgment.

The issue before the High Court:

Whether Section 87 of the Arbitration and Conciliation Act, 1996 introduced by the 2019 Amendment Act is valid?

The ratio of the Case:

The SC concurred with the respondents that no direct and substantiating reference to the BCCI decision was required to negate it through legislation. The court also concluded that, when read in conjunction with the IBC, Section 87 had ludicrous effects, such as award holders being unable to recover funds from award debtors and being insolvent. Subsequently, the court ruled that the addition of Section 87 and the repeal of Section 26 were in violation of Article 14.

The Supreme Court explained in BCCI v. Kochi Cricket Private Limited (2018) that while the 2015 Amendment Act was prospective in nature, the change in the position regarding the former automatic stay against enforcement was applicable retrospectively. The Supreme Court stated that section 87 was enacted solely to implement the Srikrishna Committee Report’s advice to remove doubt around the potential applicability of the 2015 Amendment Act when such uncertainty had already been resolved by the BCCI ruling.

The decision of the Court:

The Supreme Court concurred with the Petitioner that the addition of section 87 resurrects the problem that the 2015 Amendment Act attempted to address and is thus unconstitutional. The SC further agreed with the Petitioners that, when read in conjunction with the IBC, section 87 results in an illogical result, namely, the award holder becoming insolvent due to its inability to recover money under arbitral awards. As a result, the Supreme Court concluded that the 2015 Amendment Act’s inclusion of section 87 and deletion of section 26 violated Article 14 of the Indian Constitution.

The present article has been written by Aathira Pillai.

The present article has been edited by Shubham Yadav, a 4th- year student from Banasthali Vidyapith.

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Case Number:

Letters Patent Appeal No. 699 of 2021 in Special Civil Application No. 6853 of 2021

Bench:

Chief Justice Vikram Nath

Justice Biren Vaishnav

Date of Judgment:

23/08/2021

Relevant Acts:

Gujarat Prohibition Act, 1949

Gujarat Prevention of Anti-social Activities Act, 1985

Facts of the Case:

The appellant being in jail was detained according to the provisions of the Gujarat Prohibition Act under Sections 66(1)(b), 65(a), 65(e), 116-B, 98(2), and 81 concerning the order dated on April 06, 2021, in the backdrop of registration of offenses against the appellant.

Contentions were raised under Article 226 of the Indian Constitution about the detention of the appellant stating that the appellant was arraigned in the offenses where he does not fall within the scope of the definition of “Bootlegger” section 2(b) of the Gujarat Prevention of Anti-social Activities Act, 1985.

Advocate Mohddanish M. Barejia, representing the appellant-detenue, argued that the detenu does not fit the definition of a “bootlegger” as defined by Section 2(b) of the Gujarat Prevention of Anti-social Activities Act, 1985, and that there was no violation of the law, indicating “public order,” entailing his detention.

Assistant Government Pleader Shruti Pathak rejected the prayer, claiming that the detaining authority’s powers and procedural precautions were not designed to allow people to continue criminal acts, and thus the detention was justified and is in accordance with the law’s procedures.

The issue before the High Court:

Whether the subjective satisfaction exercised by the detaining authority deserves no interference?

Whether there was any disturbance of public because a solitary offense has been registered against the detenue?

The ratio of the Case:

In the case of Aartiben W/o Nandubhai Jayantibhai Sujnani vs. Commissioner of Police in L.P.A. No.2732 of 2010, the court cited a clear distinction made by the Supreme Court between public and law.

The court stated that the term “public order” implies that not every assault or harm to a specific person results in public disorder. Any law infringement impacts order, but before it can be called to affect public order, it must affect the community or the general public at large. Thus, a simple disturbance of law and order that leads to disruption is not always adequate for proceedings under the Preventive Detention Act, but a disturbance that will impact public order qualifies.

Based on a detailed examination of the order of detention, which includes the grounds for the custody and the materials on record, the Court examined the contentions, albeit the Court was hesitant to interfere with the detaining authority’s subjective satisfaction.

The decision of the Court:

The Court stated that based on the facts of the case and an examination of the law, the appellant could not be classified as a bootlegger. The Court decided that numerous instances could not designate a person as a bootlegger in this case because there is only one FOR connected to prohibition offenses.

The appeal of the Letters Patent has been granted. The learned Single Judge’s judgment and ruling in Special Civil Applications No.6853 of 2021, dated June 24, 2021, was quashed and set aside by the Division Bench and the appellant was ordered to be set free if not wanted for any other offense.

The present article has been written by Aathira Pillai.

The present article has been edited by Shubham Yadav, a 4th-year from Banasthali Vidyapith.

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Equivalent Citation

Criminal Writ Petition no. 6065 of 2019

Bench

Prithviraj K. Chavan

Date of judgment

30 September 2020

Act

Immoral Traffic Prevention Act, 1956

Facts

The complainant, who is a constable in the police, has approached the social service branch, Mumbai. Mr. Revle has secretly informed that a person Mr. Nijamuddin Khan, a pimp provides women for prostitution in Malad’s guest house. A trap has been set out for the raid in the guest house. The raiding team had arrested a client and victim girls and taken them into custody. The victim girls were produced in Metropolitan Magistrate (MM). They were allowed to contact their parents. In an inquiry it found that the victims belong to the Bediya community, the community has a custom that the girl after attaining puberty sent for prostitution. The victims’ parents were aware of their profession and they did not have a problem. The Magistrate has observed that the girls have not been sent to their parents because it is not safe. The court held that the victims need care and protection. Victims were directed to be detained in shelter homes. They were sent to ‘Nari Niketan’ for one year for shelter and vocational training. The MM order has been challenged and appealed in the session court. The appeal dismissed and confirmed the order passed by MM.

The issue before the court

Indulging in prostitution is not punishable under the Immoral Traffic (Prevention) Act, 1956, if the victims are not being forced.

The ratio of the court

Petitioners argued that the lower court’s interpretation of Section 17 of the Immoral Traffic Act is not correct. The victims could not be accused and prosecuted according to Sections 3 and 9 of the Immoral Act. The victims were indulged in prostitution because of their choice. They were not forced by someone. The law clarified by High Court that it does not criminalize sex workers and instead, it seeks to protect them. Sexual exploitation for commercial purposes like pimping and also soliciting or seducing in public places is prohibited under law. Running brothels or allowing prostitution from a place is also illegal. The law assumes that the persons offering their bodies in exchange for money are victims and not doing immoral acts. The Immoral Traffic (Prevention) Act, 1956 criminalize sexual exploitation and abuse of a person for commercial purpose and does not criminalize the commission of prostitution. The court observed that petitioners were indulging in the seduction of any person nor were they running a brothel to seduce a person. The Court has observed the order passed by MM because they belong to a particular caste but the magistrate ought to have considered their willingness and consent before detention. Victims have the right to reside at the place of their choice.

High court decision

The court observed that victims were not prosecuted under the Immoral Traffic Prevention Act so they cannot be detained in ‘Nari Niketan’ or any other institution. The Metropolitan Magistrate does not have the right to hold custody of the victims for more than three weeks in the absence of a final order which is due process of law. The purpose of the Immoral Traffic Prevention Act is prohibited where the victim is forced by a person or seducing any person in public places. But Act does not prohibit prostitution or punished prostitutes. There is no provision under law that criminalizes prostitution or punishes a person who indulges.

The present article has been written by Prachi Yadav, a 2nd-year student from Mody University of Science and Technology, Lakshmangarh, Rajasthan.

The present article has been edited by Shubham Yadav, a 3rd- year student from Banasthali Vidyapith.

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Case Number

Civil Appeal No. 5837 of 2006 with Contempt Petition (C) No. 38 of 2006.

Equivalent citation

(2007) 3 SCC 169.

Bench

S.B. Sinha, Markandey Katju.

Date Of Judgment

15/12/2006

Relevant Act

The Protection of Women from Domestic Violence Act, 2005

Facts

The petitioner Smt. Taruna Batra was married to Amit Batra, son of the respondent, on 14^th April 2000. After the marriage, Taruna Batra was living with Amit Batra in her in-law’s house. Amit Batra has filed a divorce petition against his wife. In response, Taruna Batra also filed an F.I.R. against his husband, mother-in-law, father-in-law, and sister-in-law under Indian Penal Code Section 406, 498A, 506, and 34. They were arrested by police and after three days they got bail. Taruna Batra started living in her mother’s house. Later, she tried to enter the appellant’s house, but she could not enter because of the lock. Amit Batra had bought a house in Ghaziabad and was living there.

Arguments

The argument made by the petitioner

Smt. Trauma Batra has raised the issue that she has the right to live in the respondent’s house because it is her matrimonial house.

The argument made by respondent

The petitioner has no right because it cannot be her matrimonial house. After all, her husband is not living in the suit property. Her matrimonial house had shifted to her husband’s new house.

The issue before the Court

A woman has the right to reside in the shared household of her husband. Shared household which is defined under Section 2(s) of the Domestic Violence Act, 2005.

Lower Court Judgment

The Senior Civil Judge held that Amit Batra was not living with his parents at their house. Hence, home does not mean where the wife was residing. The respondent had only right to her husband’s property.

After the Lower Court decision Smt. Trauma Batra filed a petition in the High court under Article 227.

High Court Judgment

The High Court held that in India, there is no specific law like the British Matrimonial Homes Act, 1967. The rights may be provided under any statute against the husband’s property and but not against in law’s house. The suit property belongs to her mother-in-law and it does not belong to her husband.

Supreme Court Judgment

The Supreme Court held that a wife is entitled to reside in a shared household which is defined under Section 2(s) Protection of Women from Domestic Violence Act, 2005. A Shared household means the house belongs or is taken by the aggrieved person or the husband and property which belongs to a joint family where the husband is a member. The court decided Smt. Trauma Batra has the right to reside in her matrimonial home. But the Court also held that the wife has no right to reside in the residence which is owned by her in-laws whether it is a matrimonial home. The court observed the High Court decision and disagreed with the High Court concerning the Matrimonial Homes Act which does not exist in India.

Conclusion

The issue is ruling in the case that the wife has the right to reside in a shared household where the husband owns some share. In the decision of the Supreme Court, there is some fallacy in the definition of the shared household.

The case analysis has been done by Prachi Yadav, a 2nd-year student from Mody University of Science and Technology, Lakshmangarh, Rajasthan.

The case analysis has been edited by Shubham Yadav, a 4th-year Law student of Banasthali Vidyapith.

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Introduction

The Taxation Laws (Amendment) Bill 2021 was presented after India lost retrospective tax demand proceedings against Cairn Energy Plc. and Vodafone. The Taxation Laws (Amendment) Bill, 2021, was introduced in the Lok Sabha on August 5, 2021, by Nirmala Sitharaman, the Minister of Finance. Both the Income Tax Act of 1961 and the Finance Act of 2012 are amended by this bill. The IT Act was revised in 2012 to impose a retrospective tax liability on income derived from the sale of shares of a foreign company. Effective 2021, this retrospective basis for taxation will be eliminated through the Taxation Amendment Bill. As part of the bill, any demand for “indirect transfer of Indian assets” made before May 28, 2012, are to be withdrawn or provide an undertaking to withdraw pending litigation, as well as an undertaking that no claim for cost, damages, interest or other compensation is to be made with the enactment of the bill. The proposed Taxation Laws (Amendment) Bill 2021 would also allow companies exposed to retrospective tax demands to be refunded the amount paid without interest thereon.

Background

What is retrospective taxation?

An enactment of retrospective taxation is government-enacted legislation that taxes specific products, items, or services, as well as deals, and collects money from businesses even before the legislation is enacted. Governments frequently amend tax laws retrospectively to clarify existing legislation, which can hurt businesses that misinterpreted the rules. Businesses that have taken advantage of loopholes in past laws have been taxed retrospectively in many countries, including the United States, the United Kingdom, the Netherlands, Canada, Belgium, Australia, and Italy.

The Vodafone – Hutchison Case

Vodafone paid $11 billion for a 67 percent share in Hutchison Whampoa in May 2007. This comprised Hutchison’s mobile telecommunications business as well as other Indian businesses. A demand was made by the Indian government initially of Rs 7,990 crore in capital gains and withholding tax from Vodafone in September of that year, claiming it should have deducted the TDS (Tax at Source) before making the payment to Hutchison. The demand notice was contested at the Bombay High Court, but the judges favored the Income Tax Department. Later, Vodafone Group challenged the judgment of the High Court in the Supreme Court, which ruled in 2012 that Vodafone’s interpretation of the Income Tax Act of 1961 was correct, thus preventing the company from paying taxes. Therefore, the question of taxation of gains arising from the transfer of shares of foreign companies, also known as “indirect transfers of Indian assets”, was the subject of protracted litigation. In 2012, the Supreme Court further stated and observed that the gains deriving from the indirect transfer of Indian assets are not taxed under the Income Tax Act’s current provisions.

Amendment to Finance Act, 2012

A retrospective amendment to Section 9 was enacted by the Finance Act of 2012. Explanations 4 and 5 were added to Section 9 (1) (i) of the Finance Act, with retrospective effect from the date of January 1, 1962. Gains deriving from the transfer or sale of shares or interest in a foreign firm are taxable in India if such shares, directly or indirectly, derive their value substantially from assets positioned in India, as per the amendment.

The Supreme Court pointed out in Vodafone’s case that the word “through” in section 9 does not indicate “as a result of.” Explanation 4 was added to address these concerns by clarifying that the term “through” in section 9 (1) (i) should mean and include “utilizing,” “in consequence of,” or “because of,” and shall be regarded to have always meant the above contentions.

A capital asset or asset situated in India is considered to have been disposed of in India, while income arising from such a transfer is deemed to be accrued or derived in India following explanation 5 to section 9 (1) (i) if;

If the capital asset or asset is a share or of interest to the company incorporated outside India;
The shares derive their value from the assets located within India; and
The values may be derived from the assets situated within India both indirectly and directly

Analysis Of The Taxation Laws (Amendment) Act, 2021

CONSEQUENCES ON PENDING ASSESSMENT

The fourth proviso to Explanation 5 (also known as indirect transfer of assets) of Section 9 (1) (i) states that the provisions of Explanation 5 (indirect transfer of Indian assets) do not apply to income accruing or derived from indirect transfers of Indian assets made before May 28, 2012. When assets seated in India are indirectly transferred before the 28th of May 2012, Explanation 5 of Section 9 (1) (i) would not apply retrospectively. As a result, income derived from or originating from such an indirect transfer of Indian assets or capital assets is not taxable in India with effect to the Amendment. Thus, all the pending litigations concerning assessment or rectification relating to computation of income derived from indirect transfer of assets would be concluded despite any specific additions.

CONSEQUENCES ON CULMINATED ASSESSMENT

When assets situated in India are transferred indirectly before 28 May 2012, the retrospective effect of Explanation 5 to Section 9 (1) (i) is excluded. As a result, income derived from or originating from such an indirect transfer of assets or capital assets which are Indian is not taxable in India with effect to the Amendment. In the Sixth Proviso, if any amount becomes refundable to such a person, the person will be refunded, but no interest will be paid under section 244A.

Only those assessees’ who meet the following criteria will be granted relief in scenarios of completed assessments:

In the event, the assessee has filed an appeal or writ petition before an appellate authority or the High Court or the Supreme Court against any order in reference to such income, he shall make a withdrawal or submit an undertaking for withdrawal such appeal or writ petition;
As per any law currently in force or under any agreement India has entered into with any other country or territory out of India, where the said participant has initiated an arbitration, conciliation, or mediation proceeding, or has given any notice thereof he must withdraw or furnish an undertaking to withdraw any claim he may have made in such proceedings or notice;
An undertaking shall be provided by the mentioned person waiving any right that would be available to him otherwise under any law currently in force, or under any agreement entered into by India with any such country or territory outside India;
Any other conditions as may be prescribed

Amendment To Section 119 Of Finance Act, 2012

Section 119 of the Finance Act of 2012 inserted a validation clause to validate all demands raised/notices sent in association with the indirect transfer of assets, stating that any decision of any Court, Tribunal, or other body, including the Supreme Court’s decision in Vodafone’s case, holding such indirect transfer to be outside the purview of section 9 (1) (i), will be disregarded.

By the introduction of the proviso to Section 119 of the Finance Act of 2012, the Act proposes a consequential adjustment to the aforesaid provision. It states that if a person meets specific circumstances, such as withdrawing or submitting an undertaking for the withdrawal of existing litigation and making a promise that no assert for costs, damages, or interest will be made, this section will no longer apply to them.

Conclusion

The government announced the repayment of about Rs 8,100 crore in levies collected while enforcing the 2012 amendment. In all circumstances where the demand for the tax was made for transactions conducted before May 28, 2012, the demand will be “nulled on fulfillment of specified requirements.” The 2012 amendment drew substantial criticism, particularly from international sectors, because it violated the principle of tax certainty by having a retrospective effect. With the application of the Amendment Act of 2021, to eliminate retrospective taxation the repercussions would be a huge boost to the investment ecosystem and to ensure the element of certainty in taxation.

The present article is written by Aathira Pillai, the 5th year BLS LLB student of Dr. D. Y. Patil College of Law.

The present article is edited by Shubham Yadav, the 4th year Law student of Banasthali Vidyapith.

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Rights:-

Individuals’ positions in a state can only be defined by their rights. Individual rights are required for a person’s personal, social, economic, political, mental, and moral development. They are vital not only for man’s development but also for the development of society and social worth. A right is an individual’s claim as well as a political and societal acknowledgment. Rights have a moral character and are intertwined with responsibilities. One’s right implies one’s or another’s responsibility. Rights should be used for the greater interest of society. Moral Rights, Legal Rights, Civil Rights, Political Rights, Economic Rights, and Human Rights are the main categories of rights.

Human Rights:-

Human rights are defined as the rights that every person has the right to enjoy and have safeguarded. Some of the rights and concepts are universal by definition. Natural Rights gave birth to the concept of human rights. Human rights are a subset of traditional natural rights. Human rights do not discriminate based on race, religion, gender, or language. Fundamental rights are another name for human rights. Peace, progress, and humanitarianism are all linked to human rights. The welfare and advancement of an individual are the goals of rights.

Definition:-

Human Rights are defined as “rights relating to life, equality, and dignity of the individual guaranteed by the Constitution or enshrined in an international covenant and enforceable by Indian courts,” according to Section 2(d) of the Protection of Human Rights Act, 1993.

History Of Human Rights:-

The concept of human rights has a long and illustrious history. Religions and cultures have fought for rights and fairness throughout history. One of the UN’s founding treaties lists reaffirming faith in fundamental human rights as one of its goals. The United Nations General Assembly adopted the Universal Declaration of Human Rights in 1948. The basis for present international human rights law is contained in this paper, which was drafted by an international group chaired by Eleanor Roosevelt. Human rights law is continually changing, as are our perceptions and definitions of what constitutes basic human rights.

The Universal Declaration of Human Rights was adopted by the United Nations in 1948. It is a document that discusses basic human rights, which are rights that everyone has just because they are human. There were several issues before 1948, when there were no human rights, such as –

1. War/ Conflict

2. Violence

3. Discrimination and Racism

4. Arbitrary Arrest

5. Dictatorship, I.e., Absence of Democracy

Human Rights were created to address all of these issues. The right to life, the right to freedom, the right to justice, and the right to equality are all examples of human rights. Regardless of their differences, all humans are equal. Right to health care, right to marry and start a family, right to an education, right to work or find work, right to a home or shelter, right to freedom of expression, right to select religion, right to own property, and right to vote These are only a few of the fundamental rights that every person in the world has from birth to death. They can never be taken away from you, yet they can be limited at times.

Important Concept Of Human Rights:-

MAGNA CARTA – It is often referred to as the Great Charter. On the 15^th of June, 1215, King John of England signed a charter of rights. It aimed to bring unpopular kings and a group of people together in harmony. It further said that church rights will be protected.

THE VIRGINIA DECLARATION, 1776 – The number of fundamental rights as specified in this proclamation. It also said that all men are born equal in terms of freedom and independence, as well as having some inherent rights.

UNIVERSAL DECLARATION OF HUMAN RIGHTS, 1948 – It was adopted by United Nations General Assembly. It is a document that sets out for the first time, Fundamental Human Rights to be universally protected.

INTERNATIONAL COVENANTS, 1966 – The United Nations General Assembly adopted two covenants on 16 December 1966

1. The international covenant on Civil and Political Rights (ICCPR)

2. International Covenant on Economic, Social and Cultural Rights (ICESCR)

INTERNATIONAL BILL OF RIGHTS – The International Bill of Rights is made up of the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights (ICCPR), the International Covenant on Economic, Social, and Cultural Rights (ICESCR), and two optional protocols.

Characteristics Of Human Rights:-

Human Rights are vital and necessary.
Human Rights are inalienable.
Human Rights are associated with human dignity.
Human rights are unalienable.
Human Rights are required for the fulfilment of life’s purpose.
HUMAN RIGHTS ARE INHERENT IN ALL HUMAN BEINGS
Human rights are unalienable.
Human rights are in constant flux.

Human Rights Day:-

Every year on December 10^th, Human Rights Day is commemorated around the world. The Universal Declaration of Human Rights was adopted by the United Nations General Assembly on this day in 1948. (UDHR).

The day celebrates the fundamental human rights that everyone has by birth, regardless of race, color, religion, sex, language, political or other beliefs, national or social origin, property, birth, or other position. They attempt to engage the general public with the UN Human Rights generalist call to action “Stand Up for Human Rights.”

Objectives Of Human Rights:-

The goal of Human Rights is to provide people a sense of security. To cultivate each person’s identity, self-esteem, and respect for the human dignity of all individuals. The basic goal of granting people fundamental rights is to foster diversity respect, understanding, and appreciation. It also aspires to promote democracy, social justice, and equality.

The present article has been written by Kiran Israni, 2^nd Year Law Student of Baba Saheb Ambedkar College of Law, Nagpur.

The present article has been edited by Shubham Yadav, 4th year Law student of Banasthali Vidyapith.

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Introduction:-

Bitcoin is very similar to real estate transfers in that it covers almost all aspects. The transactional characteristics, such as the Buyer and Seller, the price to be paid as “consideration,” and the endorsements, are strikingly similar. But it’s worth noting that Bitcoins are scarce, and they’re not particularly valuable. However, much like any other real estate transaction, Bitcoin transactions have public records. The Bitcoin Database is a public record that keeps track of all Bitcoin transactions. Anyone with access to a computer can see any Bitcoin transaction, just like when you go to the Registrar’s office to find out about title deeds. However, unlike property, where the government imposes a stamp duty to give credence to the validity of the transfer, there is no governmental monitoring or cooperation with the operations.

Bitcoin As ‘Property’ Or ‘Goods’:-

At the very basic level, what becomes the foundation for Bitcoin are the computer codes, thus, Bitcoin does not exist in physical/tangible form. Hence, the question that pops up is to regulate the Bitcoin transaction, could be deemed to be Movable property under the laws?

It is important to note that the Transfer of Property Act, 1882, is the main statute that governs the property elements. However, while this Act covers characteristics of moveable property, it does not define what constitutes movable property, which is crucial to determine if Bitcoin falls under its scope. The term “movable property” is defined in the General Clauses Act of 1897, and it is taken from there for all purposes. Movable property is defined in Section 3(36) of the Act as:

“Movable property” shall mean property of every description, except immovable property.”

The scope of this term is quite broad, and it includes intangible properties as well. It is important to note that the term “goods” is defined as follows in Section 2(7) of the Sales of Goods Act 1930:

“Goods means every kind of movable property, other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale”.

As a result, Bitcoins might be considered goods because they are transportable property. However, the judiciary has not put much effort into determining whether the intangible property also applies in the virtual sphere.

Tata Consultancy Services v. State of Andhra Pradesh:-

However, in the case of Tata Consultancy Services v. State of Andhra Pradesh, the Hon’ble Supreme Court has opined that –

There is no distinction between tangible and intangible property in Indian law. A ‘goods’ might be either a tangible or intangible asset. It would be considered goods if it exhibited the following characteristics: (a) utility; (b) ability to be purchased and sold; and (c) ability to be transported, transferred, delivered, stored, and possessed. If a piece of software, whether customized or not, fits these criteria, it is considered good.

Given the current legal structure around the intangible property, it is possible to conclude that Bitcoin fits within this category.

American Law For The Property:-

Three tests are mandated in the American legal system for determining the existence of a property right, which are reprinted below:

There is a specific definition of an interest;
It is capable of exclusive possession or control; and
The putative owner has demonstrated a valid claim to exclusivity.

To begin with, the individual who buys Bitcoin has a valid stake in it, and the value of that interest can be assessed in terms of the country’s currency. Second, there is no doubt that the individual who purchases Bitcoins has exclusive control of them. It’s similar to real estate, where a person holding the title deeds can only deal with that property; similarly, there are credentials in Bitcoin. Finally, but certainly not least, a person has a legitimate claim to it because when Bitcoin is transacted, it is recorded in the network’s chain of transactions, which eliminates the possibility of a fraudulent transfer.

Thus, it could be said under that the American Legal System, there is recognition of Bitcoin as intangible property.

Bitcoin As ‘Commodity’:-

When Bitcoins are classified as intangible property, it’s important to determine if they also meet the criteria of a commodity. Similarly, the transportable property, or commodity, is not defined, and there is no legal precedent on the subject. However, according to the dictionary, it refers to “every moveable thing that is purchased and sold (excluding animals), a commodity of trade, and a movable article of value or something that provides ease or advantage, especially in commerce.”

In the matter of Tata Consultancy (Supra), Justice Sinha stated that the term “commodity” refers to commodities of any sort, as well as something useful or a commercial item.

As a result, Bitcoins fall under the definition of a commodity, as well as intangible property, under Indian law.

Crypto-Currencies As ‘Asset’:-

While Bitcoin transactions are still unregulated, the income and gains generated by Bitcoin transactions have been taxed by the taxing authorities. As a corollary, they might be considered an asset because they are taxed.

As a result, it could be claimed that the government is gradually moving toward regulating Bitcoin transactions.

Conclusion:-

There has been a steady increase in Bitcoin investment across India and the rest of the world. These investments’ fate is inextricably linked to the fate of Bitcoins. As a result, it is vital to preach on the Legal Aspects of Bitcoins and their Regulation. Based on the foregoing legal position and authorities, it may be determined that it is most appropriate for intangible property and commodities. However, before any judicial pronouncements by a court of law, the very minimum might be said.

The present article has been written by Kiran Israni, 3rd Year Law Student of Baba Saheb Ambedkar College of Law, Nagpur.

The present article has been edited by Shubham Yadav, 4th year Law student of Banasthali Vidyapith.

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Media personnel are at risk during natural disasters and are supposed to consider as frontline workers availing them with vaccine drive and insurance benefits.

Personnel from central and state police organizations, civil defense volunteers, military forces, jail staff, revenue officials involved in surveillance, disaster management volunteers, and municipal workers, according to the center, are frontline workers.

Other kinds of personnel, such as government departments of banking, railways, and journalists, are also included as frontline workers in several Union territories and states. The federal government advises states to follow the guidelines set forth by the Ministry of Health and Family Welfare, but the health secretary says states can add new categories and are required to administer vaccines procured directly by the state government.

The people of the world are currently witnessing a unique way of media working and activistic activity. Media is the fourth pillar of democracy, acting as a bridge between the people and the government by identifying its flaws. This pandemic prompted many to look between the lines of one of the world’s longest written constitutions.

At this time, the population must share accurate information about current events, problems, and solutions. The media can help us get justice. Although the Supreme Court of India has established a mobile app for journalists to attend virtual hearings, they are not required to come out. In addition, the Supreme Court plans to release Indicative Notes on mobile apps and websites, which will aid in the compilation of judgments. However, fieldwork will be required to connect with citizens and solve problems. As a result, crowd exposure is unavoidable.

Because of the rise in Covid-19 disease across the country, many states have designated journalists as frontline workers, requiring them to get vaccinated first, ahead of others such as doctors, nurses, and police officers. It is critical to do so since fundamental rights apply to all citizens of the country, and media workers are no exception. Photographers, videographers, cameramen, technical workers, and editorial staff are among the frontline media professionals listed.

Frontline workers are those who work day and night to stabilize the situation, and I believe that, while others are battling for their rights, media professionals (newspapers, video, and audio sources) are left behind. Isn’t it true that they have a right to life? Well, the Federation of All India Medical Associations, The Editor Guild of India, The Kerala Union of Working Journalists, and others have addressed this issue, informing Prime Minister Narendra Modi about the inclusion of media professionals as frontline workers, which has received widespread support, including from Delhi Chief Minister Arvind Kejriwal. Journalists, like other frontline employees, are exposed to the public regularly and “cannot work from home.” They also engage with danger daily to cover public and pandemic concerns.

After the death of Vipin Chand, a 41-year-old visual media journalist in Kochi, the demand has grown even stronger. The Press Council of India had previously issued a statement. Furthermore, working without protection is difficult for them. According to the Geneva-based Press Emblem Campaign, India is one of the top three countries in the globe where journalists have died as a result of Covid-19.

According to the center’s new vaccine policy, 50% of vaccines are free, while the remaining 50% must be procured on their own. Both Biotech and the Serum Institute have taken a step back in terms of completing the order. To begin, the state governments of Tamil Nadu, West Bengal, Madhya Pradesh, Bihar, Uttarakhand, Odisha, Karnataka, and others declared journalists to be frontline workers and mandated vaccination for all, regardless of age.

Conclusion:-

The media service is a smooth one that keeps people informed about current events. In addition, the Odisha government has announced an ex-gratia of Rs. 15 lakh for the families of journalists who died as a result of Covid-19, and Chief Minister Naveen Patnaik stated, “A total of 6,944 working journalists in the state have been covered under the Gopabandhu Sambadika Swasthya Bhima Yojana.” They would each receive a Rs 2 lakh health insurance policy.”

The journalist union, Mumbai Marathi Patrakar Sangh, recently filed a Public Interest Litigation (PIL) petition in the Bombay High Court, claiming that twelve states have declared journalists and other media personnel as frontline workers (Mumbai Marathi Patrakar Sangh v State of Maharashtra & Anr.).

The present article has been written by Kiran Israni, 3rd Year Law Student of Baba Saheb Ambedkar College of Law, Nagpur.

The present article has been edited by Shubham Yadav, 4th year Law student of Banasthali Vidyapith.

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Introduction

The spread of COVID-19 has led to the closure of educational institutions around the world. This has posed a challenge to universities’ preparedness for a crisis that will necessitate the use of new technology, such as hardware and software, to facilitate successful online learning. This closure has expedited the development of online learning environments, allowing students to continue their studies without interruption.

This has posed a challenge to universities’ preparedness for a crisis that will necessitate the use of new technology, such as hardware and software, to facilitate successful online learning. This closure has expedited the development of online learning environments, allowing students to continue their studies without interruption.

Many universities have been looking into the best ways to distribute online course content, engage students, and administer exams. Hence, COVID-19, while being a danger to humanity, has evolved institutions for investing in online learning.

Online learning systems are web-based software for distributing, monitoring, and managing courses over the Internet.2 It entails the use of technological advances to direct, design, and deliver learning content as well as to facilitate two-way communication between students and faculty.3 They include features such as whiteboards, chat rooms, polls, quizzes, discussion forums, and polls that allow students to participate in discussions.

What Are The Views Of Teacher’s On Online Education:-

According to the faculty, online learning made distance learning more manageable and provided students with easy access to teachers and teaching materials. It has also resulted in a reduction in the use of travel resources and other costs. Administrative responsibilities such as lecture recording and attendance assessment were made easier. During the lockdown, both students and teachers agreed that online learning modes had aided student centrality. The pupil had evolved into a self-directed learner who could learn at any time of day.

Teachers and students stated that they were unable to teach and learn practical and clinical work using online learning methods. They could only teach and assess knowledge components. Teachers were unable to measure student understanding during online classes due to a lack of fast response. Students also cited a restricted attention span as a drawback, as well as the resource-intensive nature of online learning. Some teachers also complained that pupils misbehaved and attempted to use online resources during exams while studying online.

Problems In Online Education:-

The availability of the Internet in provincial and rural areas, the speed and cost of the Internet, the availability of electronic devices to access the Internet, and the lack of interaction between students and teachers were among the most prevalent issues related to online education in general. While the lack of application of the clinical context, the unavailability of online knowledge in certain areas, such as veterinary anatomy, the difficulty of delivering practical lessons online, and the loss of touch with the animals were all challenges connected with online veterinary training.

How Online Education Can Be Improved?

To improve online education in general, it is recommended that platforms for online learning be provided, that students be provided with electronic devices to access the Internet, that Internet speed be improved, that cheaper or even free Internet packages be provided during the pandemic, that teachers be trained, and that student-teacher interaction is improved. Additionally, providing virtual resources to simulate lab work, teaching hands-on lessons using interactive technologies, such as 3D films and animations, and providing accessible e-books and instructional videos for hands-on lessons are all advised to improve online veterinary education.

Recommendations To Improve:-

The following are the students’ proposals for improving online learning:-

Universities should provide online learning platforms with simple access to study resources.
Provide students with electronic devices, such as computers and tablets, to access the Internet.
Provide training to teachers on e-learning tools and IT skills.
Improving internet speeds and providing cheaper or even free internet packages during the pandemic.
Improve the way of teaching by encouraging students to learn in different methods and attract them to study online.
Provide virtual resources to simulate lab work or live streaming directly from the lab.
Improve the interaction between students and teachers by assigning different fun activities.
Decreasing in the amount of work in the classroom could help in reducing student stress.
Provide quizzes and online assignments after each lesson to measure student understanding.
Hands-on learning through interactive tools, such as videos and 3D animations, is significantly more effective than text materials such as power points and pdfs, voice recordings should be provided with the lesson text.

Conclusion:-

Teachers and students advocated for the faculty’s continued development. When teaching online, they suggested reducing the cognitive burden and increasing engagement. Case-based learning can be started online, according to those in clinical years. However, other people believe that after the COVID-19 pandemic is under control, revision classes and psychomotor practices on teaching should be implemented. They recommended purchasing premium software and other supervision software to detect cheating and plagiarism in order to increase the quality.

The current study advocates for the adoption of online learning in medical and dentistry schools because of its numerous benefits. E-learning modalities promote student-centered learning and are simple to manage during a lockdown. It’s worth noting that online learning in Pakistan is still in its early stages. It began as “emergency remote learning,” and with more investment, we will be able to overcome any obstacles. Teachers must be taught in the usage of online modes as well as the development of lesson plans that are less cognitively demanding and more interactive.

The present article has been written by Kiran Israni, 3^rd Year Law Student of Baba Saheb Ambedkar College of Law, Nagpur.

The present article has been edited by Shubham Yadav, 4th year Law student of Banasthali Vidyapith.

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