After the rapid development in international trade and commerce from the year 1945, there has been an enormous increase in the use of ‘marks’ at the global market. The change can be felt not only in supermarkets but all around in our day today life. Today, even if someone does…
By Souvik Dhar (Assitant Professor in Law, IILS Siliguri) In the famous Anchorage Case of Bombay, 2011, the Apex Court said, “Children are the greatest gift to humanity. The sexual abuse of children is one of the most heinous crimes.” These words from the Apex Court set the tone of…
By Souvik Dhar (Assistant Professor in Law, IILS, Siliguri) Passing off is governed by the law of tort. This action is limited to a dispute between two individuals or parties. Here the action is not brought by the state against any particular person. It has to be remembered that the…
Taxes have been broadly categorized into direct taxes and indirect taxes. Dalton made a distinction between direct and indirect taxes as “that a direct tax is really paid by a person on whom it is legally imposed while an indirect tax is imposed on one person, but paid partly or…
The following are the characteristics of sound tax system of any state: Maximum Social Benefit: According to Dr. Dalton, that system of taxation is the best which is based on the principle of maximum social advantage. To achieve this, the taxes should be on different sections of people in such…
