Journal of National Law University New Delhi

- Publisher:
- Sage Publications, Inc.
- Publication date:
- 2021-09-06
- ISBN:
- 2277-4017
Issue Number
Latest documents
- Resolution of Debts and Insolvency and Bankruptcy Code, 2016: The Status of Government Dues and Taxes
The resolution of Corporate Debts has always been an intrinsic issue for the Government, because increase in distressed units would have a cyclic effect on the growth of the Indian economy. Therefore, since 1985, the Government has tried to arrest financial distress by way of statutory solutions. First, it was Sick Industrial Companies (Special Provisions) Act, 1985, and thereafter, a number of other legislations such as, the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 and the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 were passed, but these efforts went in vain, since non-performing assets (NPA) kept escalating. The Insolvency and Bankruptcy Code, 2016 (IBC, 2016) was passed with much enthusiasm to check these increasing NPAs. But, with the passage of time, it has been realised that, IBC 2016 has not been that effective when it comes to combatting the growth of NPAs or recovery of debt especially of the government authorities. The worst hit is the recovery of the state taxes. Taxes are the links between the state and development of an economy, as they are collected for utilisation towards welfare goals of the government and therefore, any deficiency in the collection of taxes, has a direct impact on the prevalent inequality in the society and it also directly affects the rights of the vulnerable groups and marginalised classes, such as, their right to food, health and shelter and other human rights’ issues. The objective of the present research article, therefore, is first, to analyse the different legislations passed by the Parliament to look at the pertinent issues related to NPAs and collection of taxes. Second-, the purpose is to examine as to how the non-recovery of taxes directly affects the State welfare schemes, which further directly affects the human rights of the weaker sections of the society and vulnerable classes and third, as to how IBC, 2016 has addressed the issues of recovery of tax dues.
- Arbitration Agreement and Arbitral Award: The Online Perspective
Nowadays, the use of technology has lightened the workload in many sectors to some extent. International arbitration practice has become cost-efficient. Although the concern has been when some legal instruments are not legally accepted, they are subjective to fulfilment of precise requirements. This reflects that arbitration agreements, as well as arbitral awards, which are drawn online, test whether the old provisions are beneficial or not. This article elaborates on the challenges which prevail while providing legal acceptance to digital arbitration. The objective is to highlight the difficulties that municipal and international systems come across while following the procedural aspect. The use of technology and maintaining international standards in the commercial sector globally should encourage the practice of harmony and proper enforceability.
- The ‘New Normal’ of Indian Parliamentary Democracy
- Evaluating the Conducive Work Environment of Employees with Disability: An Empirical Study in Ahmedabad and Gandhinagar Districts, India
To explore the relevance of variables, such as accessibility, treatment and satisfaction, with work of employees with disability through statistical tests, the article aims to highlight the divide between employees with disability and non-disability. The authors derive the data through a primary survey from employees of government organisations in the Ahmedabad and Gandhinagar districts of the state of Gujarat, India. The employees consisted of both employees with disability and fellow employees (non-disabled). Primary data were collected from 128 respondents by the survey method through a questionnaire. A worrisome divide is found between the accessibility levels of employees with disability and non-disability. Through responses from employers, we find they are equally satisfied with work of both employees with disability and non-disability. However, there still exists significant mean rank difference in variables, like financial benefits and promotional policy, and treatment at the workplace, with non-disabled employees having a higher mean value.
- Social Reality and Social Responsibility of Law Students
- Arbitration Agreement and Arbitral Award: The Online Perspective
Nowadays, the use of technology has lightened the workload in many sectors to some extent. International arbitration practice has become cost-efficient. Although the concern has been when some legal instruments are not legally accepted, they are subjective to fulfilment of precise requirements. This reflects that arbitration agreements, as well as arbitral awards, which are drawn online, test whether the old provisions are beneficial or not. This article elaborates on the challenges which prevail while providing legal acceptance to digital arbitration. The objective is to highlight the difficulties that municipal and international systems come across while following the procedural aspect. The use of technology and maintaining international standards in the commercial sector globally should encourage the practice of harmony and proper enforceability.
- Evaluating the Conducive Work Environment of Employees with Disability: An Empirical Study in Ahmedabad and Gandhinagar Districts, India
To explore the relevance of variables, such as accessibility, treatment and satisfaction, with work of employees with disability through statistical tests, the article aims to highlight the divide between employees with disability and non-disability. The authors derive the data through a primary survey from employees of government organisations in the Ahmedabad and Gandhinagar districts of the state of Gujarat, India. The employees consisted of both employees with disability and fellow employees (non-disabled). Primary data were collected from 128 respondents by the survey method through a questionnaire. A worrisome divide is found between the accessibility levels of employees with disability and non-disability. Through responses from employers, we find they are equally satisfied with work of both employees with disability and non-disability. However, there still exists significant mean rank difference in variables, like financial benefits and promotional policy, and treatment at the workplace, with non-disabled employees having a higher mean value.
- The ‘New Normal’ of Indian Parliamentary Democracy
- Social Reality and Social Responsibility of Law Students
- Resolution of Debts and Insolvency and Bankruptcy Code, 2016: The Status of Government Dues and Taxes
The resolution of Corporate Debts has always been an intrinsic issue for the Government, because increase in distressed units would have a cyclic effect on the growth of the Indian economy. Therefore, since 1985, the Government has tried to arrest financial distress by way of statutory solutions. First, it was Sick Industrial Companies (Special Provisions) Act, 1985, and thereafter, a number of other legislations such as, the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 and the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 were passed, but these efforts went in vain, since non-performing assets (NPA) kept escalating. The Insolvency and Bankruptcy Code, 2016 (IBC, 2016) was passed with much enthusiasm to check these increasing NPAs. But, with the passage of time, it has been realised that, IBC 2016 has not been that effective when it comes to combatting the growth of NPAs or recovery of debt especially of the government authorities. The worst hit is the recovery of the state taxes. Taxes are the links between the state and development of an economy, as they are collected for utilisation towards welfare goals of the government and therefore, any deficiency in the collection of taxes, has a direct impact on the prevalent inequality in the society and it also directly affects the rights of the vulnerable groups and marginalised classes, such as, their right to food, health and shelter and other human rights’ issues. The objective of the present research article, therefore, is first, to analyse the different legislations passed by the Parliament to look at the pertinent issues related to NPAs and collection of taxes. Second-, the purpose is to examine as to how the non-recovery of taxes directly affects the State welfare schemes, which further directly affects the human rights of the weaker sections of the society and vulnerable classes and third, as to how IBC, 2016 has addressed the issues of recovery of tax dues.
Featured documents
- Arbitrating Intellectual Property Disputes in India
Recent years have witnessed enhanced utilisation of varied means of alternative dispute resolution to resolve a variety of disputes. While many areas have seamlessly adapted and internalised such extension, intellectual property disputes continue to offer stubborn resistance. This is because on the ...
- Special Economic Zones: Operational Adjustment of Labour Law
Labour law regimes worldwide have undergone a metamorphosis on account of their inextricable relation with the labour market which in turn is influenced by the prevailing economic thought. The mid-eighties witnessed a marked shift in the dominant economic thought from demand side to supply side...
- Restitution of Conjugal Rights: A Quest for Jurisprudence Behind the Law
- Legal and Judicial Reform in India: A Call for Systemic and Empirical Approaches
- What Is Wrong with a Rights-based Approach to Morality?
There is a prominent streak of scholarship in moral and political philosophy which espouses the idea that morality is rights based. In this article, I argue that such an approach not only undermines but also operates against a range of other morally significant human relationships and attitudes...
- Promoters and Corporate Governance Under the Companies Act, 2013 and Allied Acts in India
- Bhullar, the Bogey of Human Rights, and the Death of Due Process
- Integrating Mental Health Perspectives into the Legal Discourse on Reproductive Justice in India
The reproductive justice framework envisions a world where all women, including those situated at the intersection of multiple structures of oppression such as class, caste, sexual orientation, disability and mental health, are able to exercise their right to decisional and reproductive autonomy. S....
- Courtroom Language and Article 19(1)(a)
Many would agree that the State should try to ensure that the language used in its courtrooms is one that its subjects understand. The question is whether the subjects can claim this as a matter of right—specifically, as part of the right to free speech. Using the philosophical justifications of...
- Special Economic Zones: Operational Adjustment of Labour Law
Labour law regimes worldwide have undergone a metamorphosis on account of their inextricable relation with the labour market which in turn is influenced by the prevailing economic thought. The mid-eighties witnessed a marked shift in the dominant economic thought from demand side to supply side...