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5TH STUDY COURSE ON INTERPRETATION OF TAX STATUTES (VIRTUAL MODE)

April 15, 2022 @ 5:00 pm - April 16, 2022 @ 6:30 pm

The Constitution of India has created three pillars of the democratic India – legislature, administrator and judiciary and each of them having their independent role. The primary role of Judiciary is to administer justice by inter alia interpreting the laws enacted by the legislature. One can understand the importance of interpretation enshrined by the Constitution of India that, an entire separate wing is there for interpretation.

Interpretation is a process by which one expounds law. There are various rules of interpretation which are used by judiciary to decide any particular matter. Rules of interpretation are a crucial tool to understand the true meaning of law and to narrow down the best possible interpretation of the law. Rules of interpretation equally apply to interpretation of taxing statute and it is necessary to apply correct rule of interpretation for arriving at the applicability of a particular provision of taxing statute.

Considering the relevance of interpretation for a profession, Chamber has organized a three half-day webinar on Interpretation of Statute –

Participation Fees
CTC Student Members:- Rs. 400/- + Rs. 72/- (GST) = Rs. 472/-
Student Non-Members: – Rs. 900/- + Rs. 162/- (GST) = Rs. 1,062/-

(Including Rs. 500/- towards Membership Fees) –

Note:- Please fill Student Membership Form:- Click Here and payment through NEFT (Click Here)

CTC Members:- Rs. 1,500/- + Rs. 270/- (GST) = Rs. 1,770/-
Non Members:- Rs. 2,000/- + Rs. 360/- (GST) = Rs. 2,360/-

Participation Fees to be paid online: CLICK HERE to make payment

Sr. No.

Day, Date & Time

Topics

 Faculties

1 Saturday,
09.04.2022
10.00 AM – 11.00 AM
Inauguration and Keynote Address covering General Introduction to Interpretation of Tax Statutes  Shri Akil Kureshi,
(Former Chief Justice of Rajasthan High Court)
2

Saturday,
09.04.2022
11.00 AM – 12.30 PM

Principles Rules of Interpretation (like Golden Rule, Purposive Construction, Strict construction etc) and its  Interplay with different types of provisions (like charging, computation, procedural)

 Adv. Ajay Singh

3

Saturday,
09.04.2022
12.30 PM – 02.00 PM

Interpretation of Scope of Special statutes (like Benami Law, Black Money) and provisions (like S. 68 to 69C)

Sr. Adv Saurabh Soparkar

4

Friday,
15.04.2022
05.00 PM – 06.30 PM

Interpretation of DTAA/Tax Treaties
 

Dr. Sunil Moti Lala, Advocate

5

Friday,
15.04.2022
06.30 PM – 08.00 PM

Principles of Natural Justice and Subsidiary Rules and Aids to Construction, Internal and External aids like notifications, circulars, etc

 Adv. Dharan Gandhi

6

Saturday,
16.04.2022
10.00 AM – 11.30 AM

Judicial Precedent – Doctrines of res judicata, Estoppel, Binding Precedent, Merger

 Adv. K. Vaitheeswaran

7

Saturday,
16.04.2022
11.45 AM – 01.30 PM

Operation (retrospective, prospective or retroactive), Expiry and Repeal of Statutes and General Clauses Act

 Sr. Adv. V. Sridharan

Details

Start:
April 15, 2022 @ 5:00 pm
End:
April 16, 2022 @ 6:30 pm