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…
By Souvik Dhar, Assistant Professor in Law, IILS, Siliguri This inquiry has incited a vivacious civil argument between scholastics, ecological campaigners and unhindered commerce advocates. It has concentrated on two kinds of causal connections amongst exchange and condition: the primary concerns the impact that exchange progression has on ecological quality…
The concept of social and economic justice is a living concept of revolutionary importance; it gives sustenance to the rule of law and meaning and significance to the idea of welfare state. Article 38(1) of the constitution of India provides that “State shall strive to promote the welfare of the…
