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All about women’s rights

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This article has been written by Nikunj Arora, a student of Amity Law School, Noida. This article provides a detailed overview of women’s rights around the globe, along with several major frameworks adopted by the UN for the protection of women’s rights. This article also discusses some of the important global programmes and landmark judgments for women’s rights.  

This article has been published by Sneha Mahawar

Table of Contents

Introduction

At the Women’s March in Los Angeles in 2018, an activist held up a sign proclaiming, “Human rights are women’s rights.” Women’s rights have long been controversial, but the United Nations formally approved this concept at the Fourth World Conference on Women in Beijing in 1995. This idea was then propelled into the mainstream as the concept of ‘gender equality’ was sidelined for centuries, following Hillary Rodham Clinton’s (former United States Secretary of State) speech at the United Nations conference.

It was 25 years later that the phrase “Women’s rights are human rights” entered mainstream idioms from Hillary Clinton’s speech. Although there was nothing new about the concept, Clinton’s speech at the Fourth World Conference on Women generated so much excitement and energy that it revitalized modern feminism and contributed to global attempts at achieving gender equality. The argument that gender equality should be a human right has long been made by women’s rights advocates but was rebuffed for years by those who claimed men’s rights were higher than women’s.

Although a great deal of progress has been made over many years by the women’s rights movement around the globe, women and girls are still married to children or subjected to forced labour and sex slavery. For example, when the Taliban recently acquired Afghanistan, the Taliban deprived women of their livelihoods.  In some cases, women cannot even get access to education or political participation, while in other cases, others find themselves trapped in conflicts where rape is used as a means to inflict pain and suffering on them. Pregnancy-related deaths and childbirth-related deaths around the globe are excessive, and women are denied the freedom to make personal decisions about their lives. This article makes an attempt to give a comprehensive view of women’s rights.

The history of women’s rights

History around the globe

The advocacy around the claim that “women’s rights are human rights” dates back many years. Activists from the Global South as well as women of colour in the United States (US) have been part of the movement for a long time. It is interesting to note that Latin American feminists played a significant role in 1945, when the United Nations was founded, in advancing women’s rights into the realm of human rights. Pauli Murray, a prominent civil rights lawyer, feminist, and advocate for women’s rights, argued specifically that “women’s rights are part of human rights” after World War II, when the US Black freedom movement often employed human rights arguments.

At the end of the 20th century, there was a shift in the way feminist movements had been used, as far-reaching and expanding global movements began to advocate for change at the United Nations and beyond by advocating that “women’s rights are human rights.”

During the 1980s, a significant portion of that movement gained traction when women around the world began asking why the majority of human rights advocacy was focused on male political prisoners.  The end of the 20th century marked a change in the way the feminist movement advocated for change at the UN, harnessing the idea that “women’s rights are human rights.”  

These efforts challenged narrow male-centred conceptions of human rights and argued for the inclusion of violence against women within the framework. These movements grew stronger as women exchanged ideas with one another at conferences and meetings held around the world, giving each other support and momentum. Activists from the global south were important participants in this burgeoning global feminist movement. Events such as the 1985 UN World Conference on Women in Nairobi increased the strength of this movement in the 1980s and 1990s. 

Women’s advocates noted that despite women’s experiences of gender-based violence across the globe, no action was taken to address it as a human rights violation. Both within and across nations, women’s experiences differed greatly. They concluded that everybody would benefit from a push to include women’s experiences in international human rights frameworks.

Several other feminist campaigns adopted the United Nations as a goal of their burgeoning women’s human rights network in the early 1990s. The feminist movement was compared to the protests and demonstrations of the 1960s and 1970s by journalists. They were not willing to report it to the UN. Nevertheless, at the Second UN World Conference on Human Rights in Vienna in 1993, feminist groups organized a high-profile tribunal on women’s human rights violations, lobbying government delegations and presenting a petition signed by half a million people from 124 countries, demanding recognition of women’s rights as human rights. It was a triumphant end to the conference. 

In the Vienna Declaration, it was stated that “women’s and girls’ human rights are inalienable, integral, and indivisible parts of universal human rights”. The declaration was a vehicle for activists from all over the world to lobby their governments for new laws and policies to protect the vulnerable. Hillary Clinton spent several months in the global South learning about women’s human rights struggles before addressing the crowd in Beijing. It wasn’t a spontaneous speech. Her words were informed by her experiences with this vibrant grassroots feminist movement.

History of women’s rights in India

Historically, women’s rights in India have gone through three phases, which are as follows:

  • During the first phase of the development of women’s rights, reformists began to reform education and customs by advocating for women’s rights in the mid-19th century.
  • There was also a second phase between 1915 and the independence of India when Mahatma Gandhi included women’s movements in the Quit India movement and independent women’s organizations started to form.
  • The final phase, post-independence, is characterized by the right of women to political parity, fair treatment after marriage, as well as equal opportunities in the workplace.

There are still several obstacles that inhibit women in India from fully utilizing their rights and opportunities despite the advancements. A woman’s religious rights and expectations, or the religious laws and expectations enumerated by her religion, commonly conflict with the Indian Constitution, denying her the legal rights and privileges she should enjoy. Even though there is still much to be done with regard to women’s rights, a lot of progress has already been made in securing rights for women in India.

Highlights

1848–First women’s rights convention: In protest over the fact that women are prohibited from speaking at an anti-slavery convention, Elizabeth Cady Stanton and Lucretia Mott organized the first women’s rights convention in New York. In a declaration of feelings and resolutions, they demand the right of women to civil, social, political, and religious rights 

1911-International Women’s Day: International Women’s Day is observed annually on 8 March, drawing more than one million people throughout Austria, Denmark, Germany, and Switzerland to promote women’s suffrage and equal pay. It was initially used as a protest against World War I.

1920- Voice against Female Genital Mutilation (FGM): The Egyptian Society of Physicians is the first known organization to declare that the practice of female genital mutilation is harmful to health.

1945 – As a result of World War II, the United Nations was formed in 1945 to promote international cooperation. A fundamental principle of the organization is gender equality. The UN took many steps to ensure that women’s rights are protected. A global intergovernmental organization dedicated exclusively to gender equality was formed in 1946 with the Commission on the Status of Women. It is noteworthy that UN Women became the first agency of the United Nations exclusively dedicated to women’s rights in 2010.

1970 – In Mexico, the first World Conference on Women, the first Decade for Women, and the first International Women’s Year increased the level of global discussion of women’s rights.

1994 – ICPD Programme of Action: In this 23-year action plan, people and their rights were at the center and the health of women and girls was recognized as a critical part of everyone’s well-being.

2000 – UN Security Council Resolution 1325: It was the first political and legal framework of the United Nations. This was formed to recognize that war impacts women differently and that it calls for women’s participation in conflict prevention and resolution.

2006 – Gulabi gang: It is an Indian community of poverty-stricken women, wielding bamboo spears, that was formed when they heard their neighbour abusing his wife in Banda district, Uttar Pradesh state. As a result of their intervention, the husband acknowledged the abuse and stopped it. As of today, tens of thousands of women dressed in pink (gulabi) are organizing to fight individual and collective injustices against women in the state, inspiring similar movements throughout the country.

2013 – Education for all: This movement was started by Malala Yousafzai, an education activist and a schoolgirl who was attacked in Pakistan. In 2013, Malala survived a gunshot wound to the head and neck and spoke at the UN for the first time on her 16th birthday, marking her first public appearance.

21st century – The rise of digital activism.

Women’s rights

Women’s rights in the light of activists

Human rights belong to all of us. Among these are the right to live in peace and without violence or discrimination, the right to be in good health physically and mentally, the right to be educated, the right to own property, the right to vote, and the right to earn a living wage. Despite this, many women and girls around the world continue to be discriminated against reasons related to their gender and sex. Gender disparity contributes to many of the problems that disproportionately affect women and girls, including domestic and sexual violence, low pay, inadequate education, and insufficient healthcare.

For many years, feminist movements have belatedly addressed this inequity, lobbying for a change in laws or taking to the streets to claim their rights. Digitalization has also led to the emergence of new movements, such as #MeToo, which draws attention to gender-based violence and sexual harassment. In a nutshell, activists throughout centuries and today fought for the following rights:

Women’s sufferage

People began agitating against voting rights for women during the 19th and early 20th centuries. It was New Zealand that gave women the right to vote on a national level for the first time in 1893. Throughout the world, women’s suffrage movement took shape, and today, the right to vote is provided for under the Convention on the Elimination of All Forms of Discrimination Against Women (1979).

However, despite the advances, women still have difficulty in exercising their rights in many places around the world.  For instance, Syrian women have effectively been cut off from participation in politics, including the ongoing peace talks.

Pakistan has a constitution that ensures women’s right to vote, but women in some areas have been effectively prevented from voting due to patriarchal practices in the community that prevent them from voting. Additionally, mandatory photo screening was introduced by the Afghanistan authorities in 2019 at polling stations, which resulted in voting difficulties for women who live in conservative communities.

Sexual/reproductive rights

The right to make decisions about one’s body should be guaranteed to all individuals. It is the right of every woman and girl to exercise her reproductive and sexual rights. Thus, women should have access to health care, including contraception and safe abortions, and be able to decide whether, when, and with whom they intend to marry and whether to have children.

The right to live free from gender-based violence, such as rape and other forms of sexual violence, female genital mutilation, forced marriage, forced pregnancy, or forced sterilization, should be guaranteed to all women. There is still a lot of work to be done before all women have equal access to these rights, as not all countries grant these rights to women.

Freedom of movement

We are entitled to the freedom to move around freely as we wish, not just within our own country, but also between countries. Yet many women find this difficult. Some nations do not allow minors to have their passports, and some require consent from a male guardian to travel. For example, the Saudi Arabian government has succeeded in allowing women to drive, despite decades of bans. However, many women’s rights activists continue to face persecution and detention simply because they peacefully advocate for their rights.

Women’s rights in India

Many women in this country are not aware of their rights. The following are the women’s rights in India based on gender equality:

Right to equal pay

Increasing discriminatory pay scales for the same type of work have contributed to the emergence of issues related to ‘pay gap’ or unequal pay. The Indian economy still lacks an inclusive and transparent wage policy, and due to this, equal pay has become a matter of concern. The concept of equal pay encompasses not only basic pay but also other benefits and allowances.

According to Article 39(d) and Article 41 of the Indian Constitution, both men and women are entitled to equal pay for equal work. They form the Directive Principles of State Policy. The guidelines will therefore serve as a guide to both the central and state governments of India, which are to be considered when framing laws and policies. Legislation such as the Equal Remuneration Act of 1976 also plays a crucial role and is a prime example of this. Section 4 of the Act not only stresses equal pay for equal work but also prohibits employers from reversing their pay scales to achieve an equilibrium.

The Supreme Court first considered equal pay for equal work in Kishori Mohanlal Bakshi v. Union of India (1962). The court decided that the principle could not be enforced in court. Mackinnon Mackenzie’s case, however, led to the recognition it deserved in 1987. This case concerned a claim of equal remuneration for men and women stenographers. The lady stenographers won the case as the court ruled in their favour.

Right to live in dignity and decency

The right to live in dignity, devoid of coercion, violence, and discrimination, belongs to every woman. Laws are very sensitive towards women’s rights and dignity. Sexual harassment (Section 354A), assault with the intent to disrobe her (Section 354B), voyeurism (Section 354C), stalking (Section 354D), and the like, are all crimes punishable under the Indian Penal Code (IPC).

Right against workplace harassment

Females are entitled to file a complaint against any kind of sexual harassment at their workplace under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. The Act permits her to make a complaint in writing to an Internal Complaints Committee (ICC) at a branch office within 3 months of the incident. In Vishakha and Ors. v. State of Rajasthan and Ors. (1997), the following were the issues raised:

  • Do sexual harassment at the workplace constitute a violation of the Right to Life and Liberty and the Right to Gender Equality?
  • Can the court apply international laws if there are no applicable measures under current law? 
  • In the event that sexual harassment is perpetrated against or by an employee, does the employer bear any responsibility? 

It was stated by the Hon’ble Supreme Court of India that there was no law to prevent sexual harassment and provide women with a safe working environment. According to the Indian Penal Code, 1860, Section 354 and Section 354A were to be referred to in any case of sexual harassment, but these provisions were not applicable in this case. Thus, the Hon’ble Court became aware of the need for proper, effective legislation to address sexual harassment. 

Right against domestic violence

Women who live in households like mothers or sisters are protected under Section 498A of the IPC from domestic abuse (including verbal, economic, emotional, and sexual) perpetrated by their husbands, male live-in partners, or relatives. As punishment, the accused will be sentenced to an indeterminate period of imprisonment, which may extend to three years, and will also have to pay a fine.

Right against dowry

Despite the Dowry Prohibition Act, of 1961, dowry continues unabated in India. The bride’s family is often expected to give ‘gifts’ to the groom and his family, even if this is not demanded outright. Dowry is illegal in India, and hence, taking or giving dowry is a punishable act under the Act. The penalty for violating the anti-dowry law is imprisonment for up to five years and a fine of either Rs. 15,000 or the amount of dowry given, whichever is greater.

Right to keep their identity anonymous

There is a criminal offence in India for a person to disclose the identity of a victim of an offence committed under Section 376, 376A, 376B, 376C and 376D of the IPC (which broadly covers sexual assault offences). According to Section 228A of the IPC, publishing the names of victims of sexual assault is prohibited, except in exceptional circumstances, such as when the victim or next of kin is authorised to do so in writing (if the victim is dead or minor or of unsound mind). Further, the media is prohibited from releasing any information that could lead to the identification of a child victim under Section 23 of the POCSO Act, 2012.

Right to legal aid

According to Article 39A of the Constitution of India, which came into effect with the 42nd amendment, the poor and weaker sections of society have free access to legal assistance.

According to Articles 14 and 22(1) of the Constitution of India, the State must ensure equality before the law and create a legal system that promotes justice and gives equal opportunity to everyone. As of 9th November 1995, the Legal Services Authorities Act was enacted by the parliament to create a uniform network for providing free and competent legal services to the weaker sections of society nationwide. By virtue of the Legal Services Authorities Act, 1987, the National Legal Services Authority (NALSA) is responsible for assessing the effectiveness of legal aid programs, and establishing policies and principles for ensuring the availability of legal assistance to the needy.

Right not to be arrested at night

A mode of arrest is outlined in Section 46 of the Code of Criminal Procedure, 1973. A person is arrested if they are seized by or touched by authorities to put them in prison. Unless the individual seeking to be arrested submits to the arresting officer’s method and goes with the officer, the officer’s words do not constitute an arrest.

According to Section 46, the police have to seek permission from the Magistrate before arresting a lady after sunset, and the arrest should be carried out by a lady police officer. A sub-section was added by the legislature to Section 46 of the Code by Section 6 of the Code Of Criminal Procedure (Amendment) Act, 2005, to prohibit arresting a woman after sunset or before sunrise except in unavoidable circumstances.

Right to register virtual complaints

An individual can file a complaint with the Delhi Police via email or registered mail, as per the Delhi Police guidelines. For any woman who, for whatever reason, cannot visit a police station, she can make a written complaint by email or registered mail to a senior police officer of the rank of Deputy Commissioner or Commissioner. As an added option, a rape victim can lodge a police report at any police station using the Zero FIR. Police stations do not have the right to deny registering an FIR because it does not fall within their jurisdiction. 

Right to privacy while recording the statement

A woman who has been raped may record her statement before the district magistrate during a trial, as specified in Section 164 of the Criminal Procedure Code, 1973. No other witnesses must be in attendance while the statement is being recorded. The statement may also be recorded with only one police officer and a female constable in a convenient location that does not cause confusion or provide any possibility of a fourth person hearing the statement. Maintaining the privacy of the woman is a legal requirement for the police. While narrating the incident, the person should be comfortable and not under stress in any way.

Additional recommendations 

Furthermore, additional recommendations have been made aimed at strengthening the legal entitlements of women in addition to these existing legal rights:

Rape does not mean that a woman or her community loses their honour

After the Nirbhaya Gang-rape case, the Justice Verma Committee was created to recommend amendments to criminal laws dealing with crimes against women. The committee recommended that rape should not be treated as a matter of dishonour against the victimised woman or her family. Women often avoid bringing their offenders to justice due to shame and loss of honour.

Women must have real consent, not only a lack of violence

According to the 84th Law Commission report, the victim’s consent cannot be obtained with violence. Real consent to any sexual act must be obtained. The consent will not be considered ‘consent’ if it is obtained after the woman has been threatened with spreading false stories about her or that her property would be destroyed or that her children or parents would suffer harm, or if she has held out other threats of harm to her person, reputation, or property.

Marriage should be based on equality and respect for dignity

It was recommended by Justice Verma that a marital relationship between the perpetrator and victim is not a valid defence in cases involving rape or sexual offences.  The report recommends mandatorily registering marriages in the presence of a magistrate (irrespective of the personal laws under which they are solemnized) as a first step. It will be the magistrate’s responsibility to verify that no dowry demands are made and that there is full consent from both parties.

Women’s Rights Bill

According to the Verma Committee, women should be entitled to a Bill of Rights that guarantees that they have the right to live in dignity and security, as well as the right to be sexually autonomous concerning their relationships.

Global programmes for women’s rights

Vienna Declaration

Vienna hosted the 1993 World Conference on Human Rights. At the time, it was intended to review the existing human rights machinery. “Women’s Rights Are Human Rights” was the rallying cry used by women’s rights activists to assert the importance of women’s rights within the international community.

As a result of the Conference, the Vienna Declaration and Programme of Action were adopted. Specifically, the International Covenant stated that women and girls’ human rights are inalienable, integral, and indivisible parts of universal human rights. The Covenant placed a strong emphasis on eliminating gender-based violence. 

International conference on population and development

1994 was a landmark year for women’s rights as a result of the International Conference on Population and Development. Interestingly, despite the conference’s primary focus being on issues related to population, the delegates agreed that population is not only about statistics but about people as well.

Women’s human rights are fundamentally discussed in its programme of action, including gender equality, the family, reproductive health, birth control, family planning, maternal health, and women’s education. Human rights were explicitly emphasized in the Programme of Action. Promoting gender equality and equity, empowering women, and ensuring that women can manage their fertility were some of the essential components.

The Beijing Declaration

The Beijing Declaration and Platform for Action of the Fourth World Conference on Women in September 1995 outlined an agenda for the empowerment of women that addressed 12 key areas concerning the implementation of women’s human rights. As a result of this conference, the rights of women were explicitly articulated as human rights, in contrast to previous conferences on women. A Platform for Action prioritized eliminating discrimination against women and achieving equality between women and men through numerous strategic objectives. The plan involved the application of political and legal strategies on a global scale in accordance with human rights principles. Among the comprehensive expressions of states’ commitment to the rights of women, the Platform for Action was considered to be the most comprehensive.  

UN Conference on Sustainable Development

In 2012, heads of state and government met in Brazil for the United Nations Conference on Sustainable Development. The assessment was aimed at evaluating the progress made since the landmark 1992 Conference on the Environment and Development of the United Nations in Rio de Janeiro.  A high-level forum was also established to discuss sustainable development. Countries reaffirmed political commitment to sustainable development at this conference, and goals for sustainable development were established.

Among the key outcomes was a document called “The Future We Want”. Additionally, it reaffirmed the commitment of States to the rights, participation and leadership of women in the economy, society, and political spheres. As part of the outcome document, women were called on to take part in all aspects of sustainable development with effective participation. It was also stated that discriminatory laws should be repealed so that women can access justice justly and equally. 

UN Bodies for the Development of Women’s Rights

The following are the bodies of the United Nations concerned with the protection, promotion, and development of women’s rights:

The Human Rights Council

The Human Rights Council is the UN’s principal intergovernmental body for promoting and protecting human rights. Since its creation in 2006, the Human Rights Council, which is comprised of 47 states, regularly holds special panels addressing women’s rights and the integration of gender issues. Furthermore, the United Nations and its predecessor, the Commission on Human Rights, have issued many resolutions urging governments to comply with their obligations relating to women’s rights.

For women’s rights to remain on the international agenda, these discussions and resolutions are indispensable. It has also been empowered to call special sessions to address human rights violations and emergencies. In some instances, these special sessions have provided an opportunity for women to discuss their rights, if violated.

In addition, there is a programme called Universal Periodic Review (UPR) which was established by the Council. The UPRs provides an important opportunity for evaluating how states are meeting their international obligations related to women’s rights. Every four and a half years, the human rights situation in all United Nations Member States is evaluated through this mechanism. The UPR recommendations frequently refer to women’s rights.  

UN Security Council

As part of a series of resolutions, the Security Council has addressed several issues related to women, peace, and security. As part of ‘Resolution 1325’, which was adopted in 2000, the Security Council called for women to become more involved in conflict prevention and resolution as well as in peace negotiations and implementation. Furthermore, in Resolution 1325 (2000), and various other Security Council resolutions (along with the Secretary-General’s report), the Security Council often calls on all parties to conflicts to take special measures to protect women and girls from gender-based violence in armed conflicts. The Council also makes sure at the same time that women play an important role in peace processes as agents of change. 

Commission on the Status of Women

In 1946, the Economic and Social Council of the United Nations established the Commission on the Status of Women. In addition to recommending and reporting to the Council, the Committee also works to promote women’s rights in the political, economic, civil, social, and educational arenas.

As part of its mandate, the Commission must also recommend to the Council the urgent problems in the area of women’s rights that need immediate attention. The members of the Commission meet once each year and issue statements on priority themes. As part of the agreed conclusions, governments, international organizations, civil society, and other stakeholders are addressed with concrete recommendations that assess progress, identify gaps, and address challenges. Furthermore, the Commission takes action on issues related to women’s rights.   

Landmark Indian judgments around women’s rights

Vindhya Saxena v. East Delhi Municipal Corporation (Right to use mother’s surname)

In Vindhya Saxena v. East Delhi Municipal Corporation (2021), the Delhi High Court stated that a father does not have the right to dictate terms to his daughters, and each child may use their mother’s name as long as it is appropriate. During the hearing, the court issued the directive in response to a petition from the father of a minor girl, who was seeking permission to use his name as the daughter’s surname instead of her mother’s.

The judge declined the plea and refused to give a direction like this and claimed that the father does not own his daughter. According to the judge, the minor girl can use her mother’s surname if she wishes to do so. It was held that every child has the right to use his or her mother’s surname if he or she so desires.

Vineeta Sharma v. Rakesh Sharma (Equal rights in property)

The Supreme Court ruled in Vineeta Sharma v. Rakesh Sharma (2020) that daughters have an equal claim to Hindu property in an undivided family. According to the court, this right is derived from birth. Daughters also enter the coparcenary when they are born, as sons do. The proviso to Section 6 of the Hindu Succession (Amendment) Act, 2005 provides that a daughter born before September 9, 2005, can claim these rights with effect from the date of the amendment. In addition, the court clarified that as the coparcenary right is by birth, the father of the coparcener didn’t have to be alive on September 9, 2005.

Secretary, Ministry of Defense v. Babita Puniya and Ors (Gender equality in the army)

As a result of its decision in the Secretary, Ministry of Defense v. Babita Puniya and Ors (2020), the Supreme Court has paved the way for a new era of constitutional change in the Indian Army by shattering gender stereotypes. The court ruled that all female army officers are eligible for command responsibilities as well as for permanent commissions. Further, the court stated that the submissions presented by the Ministry of Defense were “supported by sexist stereotypes and assumptions about socially attributed roles of gender which discriminate against women.”

In part, this statement reflects a strong stereotype, which assumes that domestic obligations rest exclusively on women. According to the Court, such notions are flawed and violate Article 14 of the Constitution of India. Women officers are more likely to face hazards of service as a result of their prolonged absence during pregnancy, motherhood, and family obligations. It is important to commemorate this judgment, which led to gender equality in the armed services.

Kajal Mukesh v. the State of Maharashtra (Right to choose profession)

The Bombay High Court, in the case of Kajal Mukesh v. the State of Maharashtra (2020), concluded that prostitution is not a violation of the Immoral Traffic (Prevention) Act, 1956. According to the Act, sexual abuse or exploitation of a person for commercial purposes is punishable. During the trial, the court decided that an adult woman is entitled to choose her profession, setting free three sex workers who had been arrested from a women’s hostel in the state of Uttar Pradesh.

Hina Haneefa v. Union of India (Right of transgenders)

The case Hina Haneefa v. Union of India (2020) involved the question of whether transgender individuals were eligible for enlistment under Section 6 of the National Cadet Corps Act, 1948.  Only males and females are eligible to enroll under Section 6 of the Act. According to the Kerala High Court, such discrimination is against the state’s policy regarding transgenders, and no one can be denied a legitimate right because they are a transgender. It had been ordered that the seat at the NCC unit of University College in Thiruvananthapuram be left vacant until the matter is resolved.

The Supreme Court then directed the Central and State governments to legally recognize third genders, so they can identify as males, females, or third genders. The Court ordered the government to take all necessary steps to provide health safety programs and legal protection to the third-gender community. Moreover, it urged the government to remove the taboo that revolves around the third gender from society.

The Supreme Court recognized that the third gender is equally recognized under the Indian Constitution, which advocates equality before the law for everyone. An individual can self-recognize their gender, according to the court. Moreover, even without a statutory basis, the third gender must receive complete recognition.

Conclusion

We cannot have a free and equal society until everyone is equally free. In the absence of equal rights for women, this inequality is a concern for everyone. A key component of sustainable development, economic growth, and peace and security is the concept of gender equality and women empowerment. Several studies have shown that women’s rights are upheld and taken seriously when society as a whole benefit from this.

Since the past few years, we have seen several attempts designed and implemented to empower women in Indian society to alleviate their condition. Through legislation, women have had access to their constitutional and fundamental rights, which has proven to be one of the most effective ways of empowering women. The mere existence of laws is not enough if those for whom they are made are unaware and unable to use them effectively. That is where the legal empowerment of women comes into play. The majority of Indian women do not know their legal rights. Consequently, women have become easy victims of violations of basic and legal rights owing to this lack of awareness.

References


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Section 34 of IPC, 1860

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Section 120A

This article is written by Jaya Vats, a practising advocate in Delhi. In this article, the author gives out a detailed study of Section 34 IPC and also provides an in-depth analysis of the meaning, object, appeal, and consequences of Section 34 IPC.

This article has been published by Sneha Mahawar.

Introduction

It is a well-established principle of criminal law that a person is solely accountable for crimes committed by himself and not for conduct committed by others. In other words, the main concept of criminal culpability is that the individual who actually commits an offence bears the primary responsibility, and only that person may be declared guilty and punished in line with the law. Opposing this general rule, Section 34 of the Indian Penal Code, 1860 (IPC) states that when criminal conduct is committed by numerous people in pursuit of a ‘common intention’, each of them is accountable for the crime in the same way as if it were committed by him alone. This clause, which establishes a principle of shared accountability in the commission of a criminal act, is an exception to a fundamental canon of criminal law. The core of joint culpability is found in the existence of a shared goal energizing the accused, which leads to the commission of a criminal act in pursuit of that intention.

Common Intention

Before moving any further, one must understand the connotation of the term ‘common intention’. A common intention is defined as a predetermined plan acting in concert in accordance with the plan. It must be proven that the criminal act was committed in coordination with a pre-planned scheme. It exists prior to the commission of the act in time, but it does not have to be a large gap. Sometimes common intentions can be created on the spot if the gap is not too long. The primary aspect is a pre-planned strategy to carry out the plan for the intended result. Each of such individuals shall be held accountable for an act performed in pursuit of a shared intention as if the conduct were performed by a single individual. Common intention does not imply that numerous people have the same intention. To establish a common intention, each of them must be aware of and embrace the objective of the others. 

For example, four people intend to beat ‘A’ along the river. And as soon as they arrived at the location to defeat ‘A’, they encountered ‘B’, A’s adversary. After learning their strategy, B joins forces with those four individuals in order to defeat ‘A’. ‘B’ had decided to join them on the spot, as he also had the same intention (i.e. to beat A), which qualified everyone to come under the ambit of ‘common intention’.

Section 34 IPC

According to the broad principles of criminal culpability, the individual or person who commits the offence has the primary responsibility, and only that person may be found guilty and punished for the crime committed. However, the IPC has several clauses that involve the notion of ‘common intention’, which is present in criminal law jurisprudence across the world. This theory allows an individual to be held criminally responsible for a crime committed by another individual if the act was undertaken as part of a common purpose agreed upon by the accused and the other individual(s). One such section is Section 34 of the IPC.

Section 34 of the IPC 1860 stipulates that when multiple people commit criminal conduct in pursuit of a common intention, each of them is accountable for the act in the same way as if it were committed by him alone. This clause, which establishes ‘joint culpability’ for an act, is an exception to a fundamental principle of criminal law. The core of joint culpability is the presence of a common intention in all parties concerned, which leads to the commission of criminal conduct in pursuit of that common goal.

Principle 

Section 34 makes no mention of any specific offence. It establishes the rule of evidence that if two or more people commit a crime for the same purpose, they will be found jointly accountable. 

Object of Section 34 IPC

Section 34 is intended to cope with a scenario in which it may be impossible to discern between unlawful acts committed by individual party members working in support of a common objective or to show precisely what role each of them played. The existence of an accomplice gives assistance, support, protection, and trust to an individual who is actually participating in illegal conduct, which is why all are judged guilty in such circumstances. As a result, any individual implicated in the commission of a criminal offence is held accountable for his involvement in the act done, even though the exact conduct in issue was not undertaken by either participant of the group. There must be a specific aim, the achievement of which is the ultimate goal of all group members. Every individual involved in the commission of a crime is held liable under this provision by virtue of his or her involvement in the illegal act.

Nature of Section 34 IPC

Section 34 only provides a broad concept of joint culpability. It does not result in any significant or appropriate offence. There is no mention of any specific offence. If two or more individuals conduct a crime in furtherance of a common intention, they might be held jointly responsible for an IPC offence. Thus, if the requirements of Section 34 IPC are met, two or more individuals might be found accountable for any offence listed in that section. Thus, whether an offence is cognizable, non-cognizable, bailable, or non-bailable is determined by the nature of the act committed and the nature specified in the Sections under which the accused is charged.

Need of Section 34 IPC

Section 34 is a critical component of Indian criminal law. It establishes a generic provision for use in cases when proving the exact level of culpability and responsibilities of the parties/persons involved in a joint criminal act is difficult. Section 34 assists in finding individual accountability where it is difficult to prove individual liability for activities done in support of the common objective of all persons engaged.

Essentials constituting Section 34 IPC

Section 34, like any other crime, has several requirements that must be met in order to find a person accountable for joint culpability. These are the following:

A criminal act committed by multiple people

The most significant need is that criminal conduct be committed and that it be done by numerous people. It is necessary to commit or refrain from criminal conduct. The deeds undertaken by various confederates in criminal activity may differ, but all must collaborate or engage in the illegal business in some way. The core of Section 34 is the simultaneous agreement of the minds of those involved in the illegal activity to achieve a specific or intended goal.

The shared intent of all individuals to perform the unlawful act

As previously noted, the core of joint culpability under Section 34 of the IPC is the existence of a common purpose to commit a criminal act in pursuit of a common goal shared by all members of that group. The phrase “common intention” indicates a prior concert or meeting of minds, as well as the participation of all members of that group. The activities performed by various members of that group may range in degree and type, but they must all be motivated by the same common objective.

All people engaged in the commission of the act (in furtherance of that shared intention) 

A criminal act committed by the entire group is required to establish joint culpability. It is critical that the court determine some illegal conduct was committed with the group’s cooperation in pursuit of the common intention. The individual who initiates or assists in the conduct of the crime must physically do an act to facilitate the commission of the real (planned) crime.

Difference between common intention and same intention

In order to invoke Section 34 of the Indian Penal Code, there must be a single intention shared by everyone. The phrases ‘common intention’ and ‘same intention’ may seem similar, but they are not the same.

A common intention is a pre-arranged plan or previous meeting of minds before the act’s commitment. The term ‘common’ refers to anything that everyone has in the same proportion. It is typical for them to have a shared object, purpose, or objective. 

Same intention, on the other hand, is not common intention because it does not entail a pre-planned meeting, sharing, or thinking.

For example, A is B’s office co-worker. Even though A is higher in seniority, B gets promoted. A and B are enemies. A intends to exact revenge on B. B, on the other hand, has responsibilities as the house’s oldest son. C, who is younger than B, was upset because his older brother B was promoted. A decides to murder B on his way home from work one day. C, the younger brother, also intends to murder B on his way home. A and C both catch and kill B at the same location. They’ve both killed B here. However, they do not have the same goal. They both wanted to assassinate B, but their methods were different, and their intentions were not the same. A and C are accountable for whatever conduct they perform but are not liable for the act of another. 

Difference between common intention and common object

Section 149 of the IPC defines common object. Section 149, like Section 34, provides for constructive joint responsibility. Section 149 establishes a particular offence. The section states that if an offence is committed by any member of an unlawful assembly in prosecution of the common object of that assembly, or such as the members of that assembly understood to be likely to be committed in prosecution of that aim, every person who, at the time of the commission of that offence, is a member of that assembly, is guilty of that crime.

The distinction between common intention and common object is as follows:

Section 34 IPCSection 149 IPC
According to Section 34, the number of participants must be greater than one.Section 149 requires a minimum of five people.
Section 34 does not constitute a distinct crime but rather establishes a rule of proof.Section 149 establishes a particular offence.
Section 34 requires that the common intention be of any type.Section 149 requires that the common item be one of the objects listed in Section 141.
Section 34 necessitates a previous meeting of minds or prearranged plot, i.e. all of the accused parties must meet together before the actual attack takes place.Prior agreement is not required under Section 149. It is necessary to be a member of an unlawful assembly at the time of the offence.
Section 34 requires some active participation, particularly in a crime involving physical violence. Section 149 does not need active involvement, and responsibility arises simply by being a member of an unlawful assembly with a shared goal.

What to do if charged under Section 34 IPC

Being charged with a crime in India is a serious thing to deal with. A criminal case is difficult not just for the accused but also for the victim. If a person is convicted of a crime in India, he/she may suffer harsh punishment. However, it is equally difficult for the petitioner to establish the allegations leveled against him/her. This is why both the petitioner and the defendant must carefully prepare for the case. A person involved in such a case must be aware of all of his or her rights both before and after arrest. Both parties must use the services of their attorneys for this reason. A timeline of events should also be developed and written down so that the lawyer may be briefed on the matter more easily. This will also assist the lawyer in developing a plan to successfully conduct the trials and persuade the court to rule in your favor. Depending on the facts and circumstances of your case, the lawyer will be able to advise you on the potential defences, plea bargains that are likely to be offered, and the expected outcome of the trial.

Furthermore, a thorough comprehension of the legislation involved in a criminal case is essential. One must consult with his or her lawyer to comprehend the procedure as well as the applicable law.

What to do if falsely charged with a criminal offence under Section 34 IPC

People are frequently wrongly accused in Section 34 situations. In such cases, it is critical to construct one’s case in such a way that useful evidence may be presented in court to show a person’s innocence. The accused must consult with his or her lawyer and describe the full circumstances to him or her, since even little modifications might have a significant influence on the case. A person should completely discuss the situation with the lawyer, even if he or she believes that they were unable to make their lawyer comprehend some of the complexities involved in the case before. A person must also conduct his or her own study on the matter and prepare for the trials with the assistance of a lawyer. A person should carefully follow their lawyer’s instructions and seek guidance on even small matters such as court appearances, cross-examinations, and so on.

Trial/ Court Procedure for a Section 34 IPC case

The start of a criminal trial court procedure is determined by whether the offence committed is cognizable or non-cognizable. Because Section 34 is a broad provision, the trial or criminal court procedure would be determined by the other sections of the IPC under which the accused has been charged. However, in most cases, an FIR initiates a trial. The following is a general criminal trial procedure:

  1. The initial step is to file a First Information Report. Section 154 of the Code of Criminal Procedure addresses this. An FIR initiates the entire case.
  2. The Investigation Officer conducts an investigation following the filing of the FIR. The officer completes and prepares the investigation after an evaluation of the facts and circumstances, the collection of evidence, examination of individuals, and other relevant measures.
  3. The charge sheet is subsequently presented to the magistrate by the police. The charge-sheet lists all of the criminal charges filed against the accused.
  4. The Magistrate hears the parties’ arguments on the charges that have been set on the scheduled day of the hearing and subsequently frames the charges.
  5. Following the formulation of the accusations, the accused is given the chance to plead guilty, and it is the judge’s obligation to ensure that the plea of guilt was made willingly. The judge may convict the accused at his or her discretion.
  6. Following the formulation of the accusations and the accused’s plea of ‘not guilty,’ the evidence is first presented by the prosecution, who bears the first (usually) burden of proof. It is possible to produce both oral and documentary proof. The magistrate has the authority to summon anybody as a witness or to require the production of any document.
  7. Witnesses for the prosecution are cross-examined in court by the accused or his or her lawyer.
  8. At this point, if the accused has any proof, it is presented to the courts. He/she is given this opportunity to strengthen his/her case. However, because the prosecution has the burden of proof, the accused is not compelled to produce evidence.
  9. If the defence calls witnesses, the prosecution will cross-examine them.
  10. The evidence is finished by the Court/Judge after both parties have given evidence to the court.
  11. The stage of final arguments is reaching the end of the process. In this case, both sides (the prosecution and the defence) take turns making final oral arguments in front of the court.
  12. The Court renders its final decision based on the facts and circumstances of that case, as well as the arguments made and evidence presented. The Court states its reasoning for acquitting or convicting the accused and issues its final ruling.
  13. If the accused is found guilty, they are convicted; if found not guilty, the accused is acquitted.
  14. If the accused is found guilty and convicted, a hearing will be held to determine the severity or length of the sentence or jail time.
  15. If the circumstances permit, an appeal to the higher courts can be made. An appeal from the Sessions Court can be brought to the High Court, and from the High Court to the Supreme Court.

Bail in a Section 34 IPC case

As previously noted, Section 34 is a generic clause that applies to any offence (under IPC) committed in furtherance of a common objective. Thus, whether you may receive bail as a matter of right (bailable offence) or not relies on the accusation against the accused. For example, if the accused is charged with murder, he or she will not be granted bail as a matter of right since murder is not a bailable offence under Section 302 of the IPC. Similarly, if two or more people are charged with a bailable offence, the accused will likely be granted bail, depending on the facts and circumstances of each instance.

Appeal under Section 34 IPC 

An appeal is like being given a second shot at life. It is the process through which a lower/subordinate court’s judgment or order can be appealed before a higher court. Either party to the dispute before the lower court may file an appeal. The person who files or continues an appeal is known as the appellant, and the court where the appeal is lodged is known as the Appellate Court.

A party has no inherent right to dispute a court’s judgment/order before its higher or superior court. An appeal can be filed only if it is explicitly permitted by law and must be submitted in the prescribed form and within the relevant time frame. An appeal should also be submitted within a reasonable time frame.

If there are strong reasons for it, an appeal can be filed in a higher court. A district/magistrate court decision can be appealed to the Sessions court. An appeal from the Sessions Court can be brought to the High Court, and from the High Court to the Supreme Court.

Any individual convicted in a trial before a Sessions Judge or an Additional Sessions Judge, or in a trial before any other court, and sentenced to more than 7 years in jail for himself or another person in the same trial, may appeal to the High Court. Thus, whether or not a party can appeal is determined by the offence accused as well as the facts and circumstances of each case.

Consequences of Section 34 IPC 

An individual accused of a crime and punishable under Section 34 of the Indian Penal Code faces a slew of unpleasant repercussions. Some of them are listed below.

  1. Ignominy for all: In a Section 34 case, inferences are derived through presumptions, making the case much more convoluted and hence even more difficult for adjudicators to assess clearly. In such circumstances, the theory of joint culpability is used, which holds that every single accused is presumed to be guilty of engaging in criminal conduct in pursuit of a common objective, which was thus shared with and all accomplices were aware of. Section 34 cases are complicated in nature.
  2. Accused may encounter difficulties at work: Because such cases take a long time to complete and usually demand the presence of the accused, there is a considerable risk of such accused being entangled in court processes, which may cause difficulties at work.
  3. Suffering experienced by persons related to the accused: As a result, the accused’s brothers, siblings, children, relatives, and other family members may also experience suffering and other comparable concerns.
  4. Dragging of the case: In situations involving Section 34, when numerous accused are involved, the case tends to become difficult, and it can take a long time to get a clear picture of the real events, as well as the intention and part played by each accused, causing the case to drag on for a long period, adding to the accused’s misery, harassment, and abuse.
  5. Treating the suspected as a criminal: There is a considerable risk that the accused will be regarded as a criminal and so will not be handled correctly. While confronting the processes begun against him, the accused may eventually lose self-respect, confidence, dignity, and hope.
  6. Negative health consequences: The accused’s physical and mental health may be negatively affected, leading to an imbalanced existence.
  7. Co-accused can be prosecuted even if they did not actively participate in the overt act: When many people are charged with conspiracy for committing an offence, there is a chance that a few of them did not actively participate in such conspiracy by doing an overt act, but they can still be punished as if the crime was committed by them if it is proven that such accused conspired with those who did the overt act.
  8. Individual liability can also be fixed when the charge under Section 34 of conspiring and committing an offence fails to be established: If the charge under Section 34 of conspiring and committing an offence fails to be established in a particular situation, the Court can still proceed with fixing individual liability after analyzing the individual acts performed by the accused in accordance with the charges that are framed individually against them.

Punishment

Because Section 34 only gives a broad description of what constitutes joint accountability, no appropriate penalty has been specified for illegal conduct committed jointly by two or more people (in pursuance of common intention). This Section is only a rule of evidence in and of itself. It does not cause a significant offence. Section 34, on its own, does not constitute any clear or unique offence; rather, it establishes a concept of culpability, declaring that if two or more people violate the law, or commit a crime under the Indian Penal Code, both (or all) of them will be held accountable for that crime. As a result, the sentences under Section 34 will be consistent with the punishments imposed for the offences committed under the Indian Penal Code.

Section 34 of the IPC is a constructive responsibility concept, with the core of the culpability being the presence of shared intention in the minds of the accused. Because Section 34 cannot constitute an offence in and of itself, whenever criminal conduct is committed by two or more people, both sections, i.e., the part providing for the criminal offence and the section providing for joint culpability (Section 34), shall be applied. For example, if a murder is committed in furtherance of a shared goal, both parties will be held accountable under Section 302 of the IPC as well as Section 34 of the IPC.

Section 34 of the IPC is usually read in conjunction with other substantive sections of the IPC because no crime is stipulated under it.

Judicial Pronouncements

One of the first instances in which a court condemned another person for the conduct of another person in furtherance of a common intention was Barendra Kumar Ghosh v. King Emperor, 1925 in which two people demanded money from a postman as he was counting the money, and when they shot from a handgun at the postmaster, he died on the spot. All of the suspects fled without taking any money. In this instance, Barendra Kumar claimed that he did not shoot the gun and was only standing by, but the courts rejected his appeal and found him guilty of murder under Sections 302 and 34 of the Indian Penal Code. The Court further held that it is not required that all participants participate equally. It is possible to accomplish more or less. However, this does not mean that the individual who did less should be exempt from blame. His legal responsibility is the same.

In the case of ​​Pandurang v. State of Hyderabad,1955 the Court held that a person cannot be held vicariously accountable for the actions of another if their purpose to commit the crime was not common. It is not a common intention if their conduct is independent of the act of another. It will be known for the same purpose.

In the case of Ram Bilas Singh v. State of Bihar, 1963 the Court determined that the length of punishment for each individual engaged in that conduct with common intention is determined by the type and degree of the offence committed. 

In Chhotu v. State of Maharashtra, 1998, the complainant party was attacked by the accused, resulting in one person’s death. According to the witness, three people were abusing the dead, while the fourth was merely standing there with a knife in his hand. It was held that only three of the four accused were responsible under Section 302 read with Section 34 of the IPC, and the fourth did not have the same purpose.

In the case of Mahboob Shah v. Emperor, 1945 the appellant Mahboob Shah was found guilty of the murder of Allah Dad by the Sessions Judge. He was found guilty and condemned to death by the Session tribunal. The death penalty was also affirmed by the High Court of Justice. The murder conviction and death sentence were reversed on appeal to the Lordship. “When Allahdad and Hamidullah sought to flee, Wali Shah and Mahboob Shah came next to them and fired, and therefore there was proof on the spur of the moment that they formed a common intention,” it was stated.

In the case of William Stanley v. State of Madhya Pradesh, 1956, the accused was a 22-year-old man who was in love with the deceased’s sister. The deceased did not appreciate his closeness. On the day of the incident, the deceased and the accused had a disagreement, and the accused was ordered to leave the house. Later, the accused returned with his younger brother and summoned the deceased’s sister. The deceased brother appeared instead of the sister. A furious exchange of words ensued. The accused smacked the victim across the cheek. The accused then took his younger brother’s hockey stick and delivered a hit to the deceased’s head, fracturing his skull. Ten days later, the deceased died in the hospital. According to the doctor, the damage was severe enough to result in death. Both the accused and his co-accused brother were charged with murder under IPC sections 302 and 34.

In Krishnan v. State of Kerala, 1996, the Court stated that the required element under this clause is the criminal conduct committed in furtherance of a common intention, and Section 34 did not require anything else to be attracted. Although the court would want to hear about any overt conduct in determining whether the individual had a common intention, the court emphasized that the formation of an overt act is not a sine qua non for section 34 to function.

In the case of Khacheru Singh v. State of U.P., 1955, numerous people assaulted a man with lathis as he walked across a field. The man escaped them, and when they caught up with him, they assaulted him. It was determined that the facts of the case were adequate to establish that the accused parties shared a common purpose in conducting the criminal offence. As a result, the most important thing here is to demonstrate the shared intent, which may be done in any way.

Conclusion

When more than one person commits an offence, the case becomes more complicated in identifying each individual’s purpose and part. The notion of shared culpability is used in such instances. It is critical that the accused actively participate in criminal conduct while being aware of the consequences and sharing a common intention. However, the common intention must be ancillary to the accused’s acts and conduct, as well as the facts of the case.

FAQs

  1. Is common intention enough to constitute a substantial offence?

Section 34 is an evidentiary regulation that does not generate a substantive offence. Section 34 is designed to address situations in which it may be difficult to discern between distinct acts.

  1. Can common intention be formed on the spot?

The Supreme Court decided in Kripal Singh v. State of U.P., 1954, that a common intention might exist in the place once the offenders had congregated there. A prior strategy is not required. The accused’s behaviour and the facts of the case can be used to establish common intent.

  1. Is it always required for the shared purpose to come before the conduct of a crime?

It must be proven that the criminal act was committed in coordination with a pre-planned scheme. It exists prior to the commission of the act in time, but it does not have to be a large gap. Sometimes common intention can be created on the spot if the gap is not too long.

Reference


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Top 10 tort law cases

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This article is written by Neha Dahiya, a law student at Dr. B.R. Ambedkar National Law University, Sonipat. This article includes the facts, issues, the decision held, and tort law principles used in the top 10 tort law cases. 

It has been published by Rachit Garg.

Introduction 

Tort is basically a civil wrong, other than a breach of contract, whose remedy includes unliquidated damages for the injury caused. It is an act or omission that causes harm to another person, breaching his legal rights, and giving rise to liability. The primary aim of the tort law is to remedy the harm caused by way of compensation and deter others from doing the same. The injured party may bring a civil suit against the defendant to obtain an injunction or recover damages in the form of monetary compensation. The common forms of torts include trespass, assault, battery, negligence, nuisance, defamation, etc. The following are some prominent case laws that have shaped the development of tort law. 

Donoghue v. Stevenson (1932)

Principle used: Doctrine of negligence and Neighbour principle

Facts of the case

On 26 August 1928, the appellant, Mrs. Mary M’Alister, or Donoghue, consumed the contents of a ginger beer bottle bought by her friend. The bottle was bought from Wellmeadow Café and manufactured by the respondent. The respondent, once she had consumed a major portion of the beer, poured the rest of the contents into a glass. It was then discovered that the beer had decomposed remains of a snail in it. It remained undetected on the account of the beer bottle being opaque. Consequently, the appellant suffered from shock and a serious case of gastroenteritis. Hence, the appellant filed a case against the respondent, David Stevenson, who was the manufacturer of ginger beer bottles. Initially, she filed a case for the breach of warranty of a contract. But this contention was rejected as she was not a party to any contract with the manufacturer. Thus, an appeal was filed to the House of Lords. She claimed damages for the injuries sustained by her. 

Issues raised in the case

  1. Whether the manufacturer had any responsibility towards the appellant in the absence of any contractual relationship between the two?
  2. It was an established fact until then that in the absence of any prior contract, the manufacturer owed no duty of care towards the consumer except in a few cases. The first exception was when the product was inherently dangerous and the manufacturer failed to warn the consumer. The second case was when the product was dangerous as a result of any defect and the defect was concealed by the manufacturer from the consumer, which was considered a case of fraud. Thus, the second issue was whether the ginger beer could fall into these categories so as to give the appellant a cause of action.

Judgement of the Court

  • The judgement was delivered in favour of the appellant. It was delivered by a majority of 3-2 with the dissenting judgement given by Lord Buckmaster and Lord Tomlin. Jurisprudentially, this was a landmark judgement that introduced three new principles related to the matter at hand.       
  • To begin with, negligence was established as a tort, whose breach could invite legal action. It was laid down that if the plaintiff has suffered injuries or loss of property owing to the respondent’s negligence to take due care, the plaintiff is justified in bringing a civil action against the respondent. The respondent in such cases is liable to pay the damages with due accordance given to the nature and extent of injuries or loss suffered. Previously, such an action could only be taken when there was a prior contractual agreement between the parties. The present case was a stark shift from this position as the appellant was allowed to extract damages in absence of any such contract, making the manufacturer liable for the injuries sustained as a result of consumption of his product. 
  • The second principle laid down the idea that the manufacturers could be held liable for the injuries caused by their products. It was observed that the manufacturers had a duty of care towards the consumers who used their end products. Reasonable care must be taken by the manufacturers and those who breached this condition should be held liable for serving defective products to the consumers which might be harmful to them. 

The neighbour principle 

The famous ‘Neighbour Principle’ was also devised in Donoghue v. Stevenson. It was with this principal’s aid that the appellant was compensated for the injuries she sustained, despite being a third party to the original contract. Under the principle, the boundaries of the tort of negligence were expanded beyond the tortfeasor and the immediate party. Its ambit was widened to include all those people who might be affected by the negligence. In this case, Donoghue was not a party to the contract and had received the bottle as a gift from her friend. This impeded her claim for damages. But as per this principle, she was designated the title of a ‘neighbour’ who was affected by the negligence committed and hence was entitled to the damages. Lord Atkin defined the term ‘neighbour’ in legal parlance as anyone who would be closely and directly affected by one’s actions and proper care must be taken to avoid causing any injury or loss. 

Rylands v. Fletcher (1868)

 Principle used: Strict liability 

Facts of the case

In this case, the defendants, who were the mill owners in the coal mining area of Lancashire, decided to construct a reservoir on their land. When the reservoir was constructed and water was filled, the water broke through the filled-in shaft of an abandoned coal mine. It flooded the connected passageways and the plaintiff’s active mine nearby was destroyed. When the matter went to the trial court, the court exonerated the defendants on the ground that they were unaware of the abandoned mine shaft while constructing the reservoir. Hence, they could not be said to be negligent. 

Later on, the plaintiffs filed an appeal and the Exchequer Chamber overruled the trial court’s decree, imposing strict liability on the defendants. But the problem was that the case could be fitted into any of the existing torts in order to punish the defendants. There was no trespass as the flooding was not direct. Nor was it a nuisance as there was nothing offensive or annoying here that was recurring.

Finally, the matter reached the House of Lords when the defendants appealed. 

Issues raised in the case

  1. Whether the defendants can be held liable for indirectly flooding the plaintiff’s active mines, without actually knowing it?
  2. If the defendants are liable, then for which tort could they be prosecuted?

Judgement of the Court

The House of Lords affirmed the judgement of the court of the Exchequer Chamber and held the defendants to be liable. The court also established the doctrine of ‘strict liability’, under which the defendants were held liable. 

The doctrine of strict liability 

The requirements for the application of the doctrine of strict liability, as laid down in Rylands v. Fletcher, are as follows:

  1. The defendant must have brought something on his land- This requirement mandates that in order to be liable under strict liability, there must be something that is brought on the land from outside. It should not be something that grows or occurs naturally on the land. It must be something that is artificially accumulated by the defendant. In the present case, it was the large quantity of water that was artificially accumulated by the defendants in the reservoir on their land. 
  2. Non-natural use of land- The second requirement is that it must involve a non-natural use of the land. In this case, using the land for storing large quantities of water in a reservoir amounted to a non-natural use. 
  3. Likely to do mischief- The thing that is brought on the land from outside for the non-natural use of the land must be likely to do mischief on escape. In this case, the large quantity of water had the potential to cause a lot of destruction, if it escaped by any means. 
  4. It must escape- The substance brought on land likely to do mischief must escape from the land. Here, the water from the reservoir on the defendant’s land escaped and flooded the plaintiff’s mines.
  5. Foreseeability- The harm caused by the escape of that dangerous substance must be foreseeable. 

Defences to the doctrine of strict liability 

Subsequent to the development of this doctrine, a number of defences have also been developed to the rule of strict liability. Some of them are the following:

  1. Consent- In case it is found the claimant had given express or implied consent to the presence of that dangerous substance likely to escape and cause mischief, it is implied that there was no negligence on the part of the defendant and he would not be held liable. 
  2. Act of third party- If the escape can be attributed to the act or interference of a third party, the defendant shall not be held liable. 
  3. Statutory authority- A person can escape strict liability if a statute requires a person or body to carry out a particular activity. 
  4. Act of god-  An act of god is an unnatural event that could not be predicted by human foresight like strong earthquakes, exceptionally heavy rain, tsunami, etc. 
  5. Claimant’s fault- If the escape can be attributed to the claimant’s fault, the defendant shall not be held liable. Additionally, there may be contributory negligence on the part of the claimant. 

Gloucester Grammar School case (1410)

Principle used: Damnum sine injuria 

Facts of the case

The defendant, in this case, was a school teacher at the Gloucester Grammar School. Due to some reason, he decided to quit his job and start his own school. He opened his own school in the vicinity of the Gloucester Grammar School and kept the fee at 12 pence to entice students to come to his school at such a low fee. The fee charged by his previous school was 40 pence. He was also very popular among the students. Because of these reasons, many students left Gloucester and joined his school. This caused a lot of monetary damage to Gloucester Grammar School. Hence, the owner of Gloucester Grammar School filed a suit against the defendant for the recovery of the financial loss he had to incur because of him. He alleged that the defendant opened his school with a malicious motive to cause damage to the Gloucester Grammar School. He sought compensation for the damages. 

Issues involved in the case

  1. Does the plaintiff have the right to seek compensation for the financial losses incurred due to the opening of a competitive business in his vicinity?
  2. Does the case fall under ‘damnum sine injuria’
  3. Is the defendant actually liable?

Judgement of the Court 

The Court held that the defendant was not liable to compensate the plaintiff for the damage caused and the Gloucester Grammar School had no cause against the defendant. In this particular case, even though the plaintiff had suffered pecuniary losses, there was no injury caused to his legal rights. The plaintiff contended that the defendant’s motive for opening a new school with less fee was to cause harm to the plaintiff and was morally wrong. But legally, the defendant did nothing wrong. Not all moral, social, and religious wrongs are covered under legal wrongs. There was no tort that was committed. The defendant had the right to pursue any profession and he did not injure the legal rights of the defendant in doing the same. The children were at liberty to choose which school they wanted to go to. They chose the defendant’s school because of his sincerity towards his work which made him famous among his pupils and the affordable fee. The court cannot compel the defendant to close down his school or pay compensation to the plaintiff. Thus, no civil wrong was committed. The case falls under ‘damnum sine injuria’, i.e. there may be financial damage caused to the plaintiff but there was no legal injury. Therefore, the defendant was not liable.  

Vaughan v. Taff Vale Railway Company (1858) 

Principle used: Statutory exemption from the doctrine of negligence 

Facts of the case

In this case, the plaintiff was the owner of a wood or plantation adjoining the embankment of the railway. On 14 March 1856, the plaintiff’s woods were found burnt. The cause of the fire was attributed to the sparks from the defendant’s locomotive engines while they were in the normal course of their working. It was also shown that on several occasions previously as well the wood had been set on fire and the Company had even paid the damages. The plaintiff again sought compensation for the burnt wood from the defendant and hence filed this suit. The defendant claimed that they had taken all the necessary precautions that were practicable to prevent such an accident and make the locomotives safe like a cap had been put on its chimney, the ashpan had been secured and it was operated at the slowest pace. Even the banks of the railway were covered with inflammable grass. The wood was also full of small dry branches that are combustible in nature.  

Issue involved in the case

  1. Can the defendant be held liable for negligence despite taking all the necessary precautions?

Judgement of the Court

In the first instance, the company was held liable for negligence. It was observed that the plaintiff had suffered losses because of the fire caused by the sparks from the locomotives. The defence that the plaintiff had allowed his wood to become vulnerable to catching fire, neglecting to clear away the dry grass and small branches was not given to the defendants. 

However, this decision was overruled. 

It was finally held that it was the statutory authority that had authorised the defendant to carry out their operations. Thus, they had done nothing against the statute to be held liable. Furthermore, all the necessary precautions were taken, therefore, the defendant cannot be held liable for negligence as the act was authorised by the statute. 

Kasturi Ralia Ram v. The State of Uttar Pradesh (1964)

Principle used: Rex non potest peccare  

Facts of the case

In this case, the plaintiff, Kasturi Ralia Ram was a partner in a firm dealing with the sale of jewellery, based in Amritsar. He had arrived in Meerut with the aim of selling some gold and silver. In Meerut, he was taken into custody by three police officers who suspected him of having possession of the stolen property. He was searched and taken to the Kotwali Police Station. Around 103 tolas 6 mashas and 1 ratti of gold and 2 maunds and 6 ½ seers of silver were confiscated from him. They were kept in the police malkhana. After some time when Kasturi Lal was released on bail, the silver was returned to him but not the gold. He made several requests and demands for his gold but the police officers did not return it. Hence, he filed a suit either for the recovery of gold or the amount equal to the value of the gold. The respondent claimed a head constable of the malkahana named Mohammad Amir had misappropriated the gold and fled away to Pakistan. The police had tried to trace him but were unsuccessful. Thus, the respondents claimed that it was not their fault. 

Issues involved in the case

  1. Can the police be held guilty of negligence for not taking proper care of Kasturi Ram’s gold?
  2. Is the respondent liable to compensate Kasturi Ram for his loss due to the negligence of the public servants appointed by the State?
  3. Can the defence of discharging sovereign functions be given to the respondent against the charge of negligence?

Judgement of the Court

The Supreme  Court of India held that the defendant was not liable to compensate the plaintiff. It granted the defence of functions discharged under sovereign power to the respondent. It was observed that the powers to arrest, search and seize property falls under the sovereign powers conferred on the specified officers by the statute. These powers fall under the category of sovereign powers and hence provide immunity to the officers in question. Even though the employees of the State had committed a negligent act during the course of employment, they could claim immunity under sovereign power. The decision was based on the maxim ‘rex non-potest peccare’ which translates to ‘the king can do no wrong’. 

Bhim Singh v. The State of Jammu and Kashmir (1985)

Principle used: Injuria sine damnum and false imprisonment

Facts 

The petitioner, in this case, Shri Bhim Singh was a sitting Member of the Legislative Assembly in the State of Jammu and Kashmir. An FIR was registered against him under Section 153-A of the Ranbir Penal Code, 1989 at the Police Station Pacca Danga. The ground of the FIR was an inflammatory speech delivered at a public meeting. He was arrested and detained by the police. Also, he was deliberately prevented from attending the session of the Assembly. As a result of a habeas corpus writ filed by his wife, Bhim Singh was released on bail. Subsequently, there was a voting session in the Assembly that he was not allowed to attend and hence, he could not vote. Even though the person whom he wanted to vote for won, he claimed that his right to vote was infringed. 

Issues involved in the case

  1. Whether the arrest and detention of Bhim Singh was illegal and amounted to false imprisonment?
  2. Whether the detention amounts to an infringement of the petitioner’s constitutional rights?
  3. Whether the petitioner is entitled to exemplary compensation?

Judgement of the Court

  • The Supreme Court of India concluded that the petitioner was falsely imprisoned. In fact, the remand orders were obtained from the Executive Magistrate of First Class and the Sub-Judge without producing the petitioner before them. The police officers acted deliberately and had mala fide intentions. 
  • It was held that the false imprisonment and non-production of the petitioner before the magistrate were tantamount to infringement of the petitioner’s constitutional rights. He was completely deprived of personal liberty, he had the knowledge of the restraint, there was the presence of malicious intent on part of the police officers and it was an unlawful act. All the ingredients of false imprisonment were satisfied in the present case. Also, not producing him in front of the magistrate violated Section 56 and Section 76 of The Code of Criminal Procedure, 1973.
  • The main principle applied here was that of ‘injuria sine damnum’, i.e. injury without damage. In this case, Bhim Singh was prevented from attending the Assembly session and casting his vote. Even though there was no damage caused as the candidate in whose favour he wanted to vote had won, there was an infringement of his legal right. Thus, without any actual harm suffered by the petitioner, he could bring an action just because his constitutional right had been violated.
  • The Court also recognised that when a person is maliciously arrested and imprisoned, it is a complete invasion of his constitutional and legal rights. Restraining his personal liberty violated Articles 20 and 21 of the Indian Constitution. Justice is not served by merely setting that person free. Thus, it is completely justified to award monetary compensation in such cases. As a result, the State of Jammu and Kashmir was directed by the honourable Supreme Court to pay a sum of Rs. 50,000 to the petitioner Bhim Singh as monetary compensation from the date of the judgement within two months. 

Ashby v. White (1703)

Principle used: Injuria sine damnum 

Facts of the case

This is an eighteenth-century voting rights case, also known as the Aylesbury election case. In this case, the plaintiff Mr. Ashby was denied to vote by the returning officer Mr. White, in the parliamentary elections. He unlawfully deprived him of his right to vote on the ground that he was not a permanent resident. Even though the candidate in whose favour he wanted to cast his vote won, Mr. Ashby claimed that his legal right to vote was infringed. This case sparked a national controversy and even invited a parliamentary debate. The defendant claimed that there was no actual loss incurred by Mr. Ashby by not voting. The plaintiff sought compensation for the violation of his legal right.

Issue involved in the case

  1. Whether the plaintiff can seek compensation for the violation of his legal right without any actual damage caused?

Judgement of the Court

The Court passed the decree in favour of the plaintiff. It applied the principle of ‘injuria sine damnum’, which translates to ‘injury without damage’. It implies that the law recognises only legal injuries and not mere damages. Whenever an action causes a legal injury, i.e. someone’s legal right is violated, the victim deserves compensation, even when there is no actual damage caused. Thus, in the present case, even when the candidate to whom the plaintiff wanted to cast his vote had won, his legal right to vote was violated when he was wrongfully denied from casting his vote. Therefore, he deserves compensation. Chief Justice Holt said, “Any injury imports harm even if it does not cost the party one farthing. In the case of damage, not only pecuniary but also injury, the damage is imported if a person is hampered in his or her rights.”

Hall v. Brooklands auto racing club (1933)

Principle used: Volenti non fit injuria 

 Facts of the case

This case is associated with an accident related to the racing track for motor cars. The track was oval in shape and circumference of approximately two miles or more. It also had an over 100 feet wide long straight stretch called the finishing straight. It was bounded by a cement kerb on its outer side. The spectators were allowed to watch the race from a safe distance behind the railings behind the cement kerb, which was 4 feet 6 inches high. However, many people preferred to stand alone and outside the railing. During the race, two cars were fast approaching a sharp bend to the left. In the competition to go ahead, one of the cars touched the offside of another car. Because of this, the car went flying in the air over the curb and fell into the railing. The accident caused the death of spectators and caused injuries to several others. One of the injured spectators brought a suit of negligence against the owners of the racing track as they had invited people to watch the race under such unsafe conditions. 

Issues involved in the case

  1. Were the owners of the racing track negligent in ensuring the safety of the spectators?
  2. Can the defendants be held liable for the damage caused to the spectators due to the accident?

Judgement of the Court

The Court held that it is clearly the responsibility of the defendants to make the track safe for the spectators from all the foreseeable dangers. However, they were not responsible for the dangers that could not be reasonably predicted or to which danger the spectator had given his consent, as it is innate in the nature of the activity. For example, while buying tickets for a cricket or football match, the spectator consents to the inherent risk in the activity like getting hit by the ball. In this case, the area for the spectators was completely secured and safe but they are likely to get in danger when going too close to the track, i.e. near the railings.   Additionally, as no such accident had ever occurred in the past, the accident was not foreseeable. Therefore, the defendants were not liable because of the following two primary reasons:

  1. The accident was not foreseeable.
  2. The spectators had given their implied consent to the dangers inherent to the nature of the activity while buying tickets.

Dr. Ram Baj Singh v. Babulal (1981)

Principle used: Nuisance 

Facts of the case

This case was between a medical practitioner and the defendant owning a brick grinding machine. The plaintiff has built a consulting chamber before the brick grinding machine was erected by the defendants. The plaintiff claimed that the brick grinding machine was generating dust which polluted the environment causing inconvenience to the plaintiff and his patients who came to his chamber. It was also alleged that the said machine was installed by the defendants without any licence or permission from the Municipal Board. On the other hand, the defendant claimed that the bricks were moistened before grinding and hence caused no pollution. The machine did not even produce any noise and thus, was not a source of any public or private nuisance. 

Issues involved in the case

  1. Was the defendant liable for nuisance?

Judgement of the Court

The Allahabad High Court held the defendant liable for nuisance. It laid down two important pillars of nuisance. 

Tort of nuisance 

The two pillars of nuisance, as established by the High Court in Ram Raj Singh v. Babu Lal, are the following:

  1. Special damage- The Court held that the dust emanating from the crushing of the bricks was a public hazard. It was bound to cause injury to public health. The dust was in sufficient quantity, as could be found from the thin red coating visible in the clothes of persons visiting the chamber. Thus, the brick grinding machine was causing special damage to the plaintiff.
  2. Substantial injury- Injury is said to be substantial when assessed from the point of view of a reasonable person belonging to society. The susceptibilities of a hypersensitive person are not taken into consideration. In the present case, there was a substantial injury caused to the plaintiff and his visiting patients due to the dust from the grinding machine. 

As the above two requisites were fulfilled in the present case and any act that could reasonably cause injury, discomfort, or annoyance to a person can fall under private nuisance, the defendant was held liable on the charge of private nuisance.

Ram Ghulam and Anr. v. The State of Uttar Pradesh (1949) 

Principle used: Defence of sovereign power to the tort of negligence 

Facts of the case

The plaintiff’s ornaments were stolen in the present case. They were ultimately recovered from another house. Under the powers conferred by the Code of Criminal Procedure, the police searched and seized those ornaments from that place. Subsequently, they were kept in the Collectorate Malkhana, from where they were again stolen. The plaintiff applied to the Magistrate for the restoration of his ornaments but was unsuccessful. It was dismissed on the ground that the government was not liable to compensate. The plaintiff alleged that his ornaments were stolen due to the negligence of the State’s servants and hence the state was liable to compensate him.

Issues raised in the case

  1. Was the government liable as a bailee of the plaintiff’s ornaments that were stolen due to its servants’ negligence?
  2. Was the government liable to indemnify or compensate the plaintiff for his goods?

Judgement of the Court

  • The Allahabad High Court held that the relationship between the government and the plaintiff was not that of the bailee and bailor. Such a relationship arises from contractual obligations and no such contract was entered into by the two. 
  • The Court applied the maxim ‘respondeat superior’ to hold that the State was not responsible to compensate the plaintiff for his stolen goods. According to this, the master, i.e. the government was not responsible for the acts of its servant, when such acts are done while discharging the duty imposed by law. The police were acting under the law while confiscating the ornaments and hence were not liable when in the course of the act the ornaments were stolen. 

Conclusion

 Tort law does not have an established statute. It has emerged from the decisions given in different case laws. The judgments given formulate new principles and modify the already existing principles. The frequently used principle of strict liability has originated from the case of Rylands v. Fletcher and the Neighbour principle has also originated from Donoghue v. Stevenson. Thus, even today it is dynamic and contains the scope of expansion as new cases come forward every day. 

References 


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Section 120B of IPC, 1860

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Section 120A

This article is written by Samriddhi Tripathi, LLM student from Christ University, Lavasa Campus. In this article, the author has explained in detail the provisions of criminal conspiracy and other aspects related to criminal conspiracy as defined under Section 120A and 120B of IPC. 

This article has been published by Sneha Mahawar.

Introduction 

Criminal conspiracy is defined under Sections 120A and 120B of the Indian Penal Code, 1860 (IPC). Chapter V-A of IPC was inserted through an Criminal Law Amendment Act, 1913. The IPC deals with the offences which are against the human body, property, public tranquility, states, etc. Criminal law deals with the offences which affect society at large. It is often said that a crime is done with the help of more than one individual. It is not necessary that all individuals play a major role in committing a crime, for example, if a person instigates someone to commit a murder, that is to abet someone. He will also be entitled for punishment. 

This article will enlighten about the history of criminal conspiracy. The essential ingredients for an act to be a conspiracy with certain related provisions and case laws.

Criminal conspiracy (Section 120A IPC)

The meaning of criminal conspiracy as per Section 120A of Indian Penal Code is an agreement done by two or more persons for the commission of an illegal act. The act committed will be punishable with death, imprisonment for life or imprisonment of either description of term two years or more.  For instance: Ram had a disagreement with Ajay on a particular point. Ram thought to take revenge for this he contacted his friend Shyam and Mohan. They all together initiated the plan for causing grievous hurt. In this instance the agreement to cause grievous hurt will be sufficient to make them liable for criminal conspiracy. 

History of criminal conspiracy 

Criminal conspiracy did not exist earlier. In 1611 a case named Poulterer’s Case was decided by the English Court introducing the concept of conspiracy.

Facts   

In 1611 a case was filed by Walters in respect to a robbery allegedly committed by Stone with other defendants. Stone brought an enormous number of people to the court for the purpose of attesting a document stating that he was in London at the time of offence. The Jury discharged Stone. Thereafter, Stone filed a suit against Star chamber for the loss of reputation. The defendant tried to convince Stone to settle the matter out of court, but failed. The procedure was initiated by the court, the defendant accused Stone and he also intimated the witnesses. 

Held 

The court held that if there is any evidence of conspiracy between the defendant, whether Stone was falsely indicted or acquitted  will be considered as an offence. 

The House of Lords in Mulcahy vs. R.(1868) stated that the intention between the two or more is not important but there should be an agreement between two or more for the purpose of committing an unlawful act. The preparation of an illegal act is punishable at first instance itself. 

Ingredients for an act to be criminal conspiracy 

In Rajiv Kumar vs. State of U.P., (2017) 8 SCC 791 the essential ingredients of criminal conspiracy are stated herein below  :

 (i) there must be an agreement between two or more persons; 

 (ii) the agreement which is formed must be in relation to committing an illegal act or an act done by illegal means.

Thus, it is important to have an agreement between two or more persons for the purpose of the commission of an illegal act by illegal means which is regarded as sine qua non of criminal conspiracy. 

Sine qua non means that which is considered to be essential.

new legal draft

Other provisions with respect to criminal conspiracy 

The other provision mentioned in IPC with respect to criminal conspiracy – 

i)  Abetment under Section 107 IPC- Abetment means if any person instigates, procure, assists or in anyway convinces another person to commit an offence or had participated in the conspiracy of an offence will be held liable,

ii) An act which constitutes an offence of conspiracy to wage, attempt to or abet war against the Government under Section 121A IPC- The section covers all the ways in which the citizen of the state or a foreign national plans to disturb the peace of the state, whether being a active participant or an abettor (a person who instigates to do an illegal act). It cannot be considered under the point of sedition as it includes showing hatred or disaffection to the country. 

iii) Commission of an offence under Section 310, Section 311, Section 401 and Section 402 IPC- Section 310 deals with Thug stating that if a person is habitually being associated with two or more person with the purpose of committing an act of robbery or child-stealing with the aim of causing murder. Section 311 deals with the punishment of a thug. The person involved will be punished for life imprisonment and will also be liable for fine. 

Section 401 deals with Punishment for belonging to a gang of thieves. The section specifies that if any person is associated with the gang of persons with the motive of committing theft, robbery, dacoity or any illegal act with the association of gang will be liable for imprisonment extending to seven years of term and be liable for fine. 

Section 402 deals with the assembly of persons for the purpose of committing dacoity. The person involving five or more associated with the aim of committing dacoity will be liable for imprisonment extending seven years and fine. 

Section 120B IPC : punishment for criminal conspiracy 

The punishment for the offence of criminal conspiracy is dealt with under Section 120B of IPC. Section 120B is divided into two parts, 

i) The first part states the offence committed which is punishable by death, life imprisonment or imprisonment for a term of two years or more, if no punishment had been mentioned in the code for the offence then such person will be considered the same way the person has aided or abetted the crime. 

ii) The second part states that if a person was a party in the conspiracy, he shall be punished with imprisonment for a term of six months, fine or both. If the conspiracy which was planned fails then the person will be liable for fine.

If we see the above mentioned provision Section 120B, it has been classified on the basis of nature, gravity and punishment of the said offences. 

Cognizance of court in the criminal conspiracy 

Section 196(1)(b) of the Code of Criminal Procedure, 1973 has stated in respect to cognizance of a court in a criminal conspiracy. The court cannot take any cognizance of the case in respect to criminal conspiracy without getting the previous sanctions from the Central Government or the State Government. 

Proof of conspiracy 

Proving a conspiracy with the help of direct evidence is difficult. There is a saying: “A person is innocent until proven guilty”. So, if a person is made guilty there should be evidence stating the offence being committed. The support of direct evidence or circumstantial evidence is taken. The planning for the conspiracy is done in a private place, hence it makes it difficult to find any evidence in regard to the conspiracy which has been planned. It is a complicated task to find evidence in respect to the date of initiation of the conspiracy, the parties involved, etc. Section 10 of the Indian Evidence Act, 1872 has also mentioned in respect to the action of conspirators.

Section 10 of Indian Evidence Act, 1872 

This section is in relation to the admissibility of evidence. It states that anything which has been said, written or been done by anyone person in respect to the common intention of all the conspirators. This will be considered enough to prove the other conspirator guilty. The conclusion is if a conspiracy is proved against one person it will be considered as proven for the other involved if the court is satisfied. Provided these grounds should also be satisfied – 

i) There must be an agreement between two or more persons or a reason to believe that two or more persons have conspired to commit a wrongful act.

ii) Anything which is said, written or been done by any of the conspirators was in regard to the common intention of all the others and will be considered as evidence against the other.

Critical analysis of criminal conspiracy 

The Chapter V-A of IPC was inserted by Criminal Law Amendment Act, 1913. The object of insertion of Section 120A and 120B can be regarded as an attempt in reduce of criminal acts and benefit society at large. Planning plays a major role in achieving certain goals, so if the first stage that is planning is being prevented then the end result that is the criminal act will be curbed. Section 43 of IPC has mentioned the definition of “Illegal” which is a commission of offence, an act that is said to be forbidden by law. For making a person to be liable for the offence of criminal conspiracy he should establish that there was an agreement between the parties. The agreement can be in express or in implied form as the agreement is an important element. The criminal conspiracy does not impose that the evidence should be in favor of all the parties, at least one of the persons establishes that the agreement was made in the purpose of having the similar intention or a meeting of minds then the other conspirator will automatically fall under the provision. The conspirator irrespective of the time of joining will be liable for punishment, provided he would have been joined before the completion of the act. 

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Cases in respect to criminal conspiracy 

Topandas vs. State of Bombay (1956)

Facts of the case 

There were four people from Bombay who agreed to do an illegal act between June 1950 and November 1950. There were a series of illegal acts involved. They had forged the bills of entry and presented it as an original copy. Then by coercion induced the Deputy Chief Controller of Imports of Bombay to issue an import license in the name of J. Sobhraj & Co. for the purpose of importing cycles from the UK worth Rs 1,98,960, for importing watches from Switzerland worth Rs 3,45,325, for importing artificial silk piece goods of the value Rs 12,11,829  The charges imposed against the accused were under Section 471, 465, 34, 420, 34, 120B of Indian Penal Code. 

Judgment

The trial court gave the decision for acquittal of all the accused involved in the conspiracy. The appeal was made in Hon’ble High Court. The Hon’ble High Court reversed the acquittal of accused no.1 stating him guilty of all the offence committed including under the offence of Section 120B. Being appealed to Hon’ble Supreme Court, the Supreme Court stated that a person alone cannot be held liable for the criminal conspiracy as he will not be able to conspire with himself. So, if the other co-conspirators are acquitted, the accused alone should not be made guilty for the conspiracy unless it will be proved that he was conspiring from a third person. 

Praveen vs State of Haryana  (2020)

Facts of the case 

On 14th March, 2009 the police was given the duty to escort four accused namely Nadeem, Naushad, Ravi and Sunil from Jaipur Central Jail to the Court of CJM in Bhiwani. The train was at 4:30 hrs from Rewari Railway Station for Bhiwani. As the train reached Nangal Pathani station, four accused boarded the train with the motive to rescue the accused in police custody. So, in the process of rescuing them, they had hit the police and tried to escape from the police custody and tried to snatch the official carbine. It was stated that one of the accused fired upon Arjun Singh, The Head Constable. The police tried to overpower during the process while one accused was throwing chilly powder in their eyes so the accused failed in escaping while the other three succeeded in fleeing. With the help of one accused the name and details were being disclosed of the other assailants. After the investigation was done, all the accused were prosecuted for the offences punishable under Section 224, 225, 332, 353, 392, 307, 302, 120B of the Indian Penal Code and Section 25,54 of the Arms Act. 

Judgment

In Parveen vs. State of Haryana in Criminal Appeal No. 1571 of 2020 case, dated 07.12.2021. It was with respect to offence that was committed under Section 120B of IPC. The court gave certain reasoning before the pronouncement of the judgment that when there is an absence of any evidence to show that the meeting of minds between the conspirators for the aim of committing an illegal act, it will not be safe to hold a person guilty for the offence under Section 120B. It is an established principle of Section 120B that there was an agreement between the parties in respect to doing an unlawful act. It is difficult to establish a conspiracy by direct evidence but if there is an absence of any evidence showing the meeting of minds between the conspirators for the object of committing an illegal act, it will not be fair to hold a person guilty. 

The Hon’ble Supreme Court held after having close scrutiny of the evidence given in the record, it was considered that the prosecution failed in proving the case in respect to the allegation of conspiracy of the accused in the offence charged. There was no corroborative evidence, except the confessional statement given by the co-accused and it will not be right to hold the conviction and impose a sentence upon the appellant. The findings given by the Trial Court for convicting the appellant on the ground that he was the conspirator in the case is erroneous and stated to be illegal. The Hon’ble High Court has also not taken proper steps in considering the evidence and erroneously confirmed the conviction and has imposed a sentence on the appellant.

Kehar Singh and others vs. State (Delhi Administration) (1988) 

Facts of the case 

This case is also known as the Indira Gandhi murder case. In June 1984, an operation was initiated by Mrs. Indira Gandhi (acting as  Prime Minister) named “Operation Bluestar” to remove the Khalistani extremists. They wanted to build an independent state for the Sikhs within the current North-Western Republic of India. Many Sikh militants took the shelter of the Golden temple and hid there with their arms for planning a conspiracy. So, Mrs. Indira Gandhi ordered the armed forces to remove all the terrorists who were hiding in the Golden temple situated in Amritsar and making a conspiracy against India. At the time of the action,  violence arose and the sacred structure Akal Takht was damaged.  The Sikh community showed hatred towards Mrs. Indira Gandhi in respect to the incident. A few days later Indira Gandhi had an interview with Irish TV. On 31st October 1984 around 9.00 o’clock in the morning, Indira Gandhi had an interview with Irish TV where she was accompanied by her staff named Head Constable Narayan Singh, Rameshwar Dayal, Assistant Sub-Inspector Nathuram, Attendant and special assistant from her residence at New Delhi. 

Beant Singh and Satwant Singh were having prior knowledge in respect to the schedule of the interview. Kehar Singh was the uncle of Beant Singh, he was the one who instigated Beant to kill Indira Gandhi as an act of revenge against Operation Bluestar. So, the plan was formulated and they decided to kill her on the same day of the interview at her residence. In respect to this Beant Singh and Satwant Singh planned their duty in such a way that if Mrs. Indira would pass through the TMC gate and TMC booth, they would be ready with their guns and fire. Beant Singh fired 5 rounds from his loaded gun and Satwant Singh fired 25 rounds from his gun, which caused Indira Gandhi to fall on the ground, and immediately she was taken to All Indian Institute of Medical Science (AIIMS), Delhi. The above-named culprits Beant Singh and Satwant Singh were arrested by the Indo Tibetan police and were shot where Beant Singh died on spot and Satwant Singh got injured. The case was filed against all the conspirators as Beant Singh died on spot, and the charges were against Satwant Singh, Kehar Singh, and Balbir Singh. Under Section 120-B, 109, 34, 302 of the Indian Penal Code and Section 27, 54, 59 of the Arms Act. 

Judgment

It was held that it was a criminal conspiracy by the accused as a result of which Indira Gandhi had died. The evidence which was gathered by direct witnesses and it was being collaborated by the post mortem report which was deemed to be evidence, which made Satwant Singh Appeal to dismiss. The evidence produced in the trial court and high court was sufficient to prove  the guilt of Satwant Singh and Kehar Singh. 

Ram Narain Popli vs. Central Bureau of Investigation (2003)

Facts of the case

The facts of the case are with regard to a transaction that took place by Maruti Udyog Limited during the month of January 1991 – May 1991. There were five transactions that took place involving Rs 43, 93, 65,000/-. It was with regard to the securities from Unit Trust of India (in short UTI). It involved two stages. The Harshad Mehta A-5 is the payee or recipient of the amount. There were certain conditions as the period was fixed for the payment and receipt, the rate of interest was fixed. In the first transaction before receiving the amount Maruti Udyog Limited gave Unit Trust of India units as a form of security and for 2nd, 3rd and 4th transactions the UCO bank issued bank receipts. 

The accounts of Maruti Udyog Limited audited the account details and no objections were raised by the internal or external auditors. There was no gain being seen except the gain in the form of a loan by A-5. The A-1, A-2, A-3,A-4,A-5 and PW23 were parties to criminal conspiracy in Bombay and New Delhi. The objective for the conspiracy was to transfer the surplus funds of Maruti Udyog Limited in their account of Canara bank, Sansad Marg, New Delhi to the account of A-5. They were trying to forge the documents and commit a criminal breach of trust. The amount was dishonestly appropriated Rs 38,97,20,000.

They were made punishable under Section 120B, 409, 467, 468, 471 of IPC and Section 13 (IXc),13(2) of the P.C. Act, 1988. The Special Court, Bombay under Special Court which was constituted in relation to the trial of offences relating to transactions in securities Act, 1992.

Judgment

The Hon’ble Supreme Court stated that if there is evidence of an agreement between two or more persons in relation to an unlawful act or by unlawful means he will be convicted for the criminal conspiracy.

  1. R v Charstny (1991) 

Facts of the case

In this case, the husband was part of the illegal act in supplying Class A drugs with other co-conspirators. The defendant (wife) joined her husband in the act having no prior knowledge of other co-conspirators. Hence, she was held liable for the supplying of Class A drugs by the Trial Judge. The defendant contended that she had agreed only with her husband in the commission of the act and challenged the decision of the Trial Judge.   

Decision

LJ Glidewell, relying on S2(2)(a) of the Criminal Law Act 1977 stated there will be no protection on the ground that she was unaware of the existence of the other conspirators. He rejected the appeal which was made. The decision he gave was that the provision does not state any option of escaping the wife from any liability by saying he was just agreeing with her spouse even after having prior knowledge of other persons involved in the same act of the conspiracy.  If the wife was ignorant of the co-conspirators involved in the conspiracy, then she might have got protection under s2(2)(a).  

Difference between abetment and criminal conspiracy 

Basis Abetment (Section 107)Criminal Conspiracy (Section 120-A)
Number of person involvedOne person instigates or provokes the other to commit an illegal act. Two or more persons enter into an agreement. 
Type of offence Non-substantive offence. Substantive offence. 
Nature of act for making liable The person must have aided, instigated the other. Irrespective of the action, if the person was in an agreement with the other conspirator, he will be liable. 
Parties involved Abettor and Principal Offender. Conspirators 
Nature of Punishment The abettor will not be awarded the same punishment as the principal offender. All the conspirators will be awarded the same punishment. 

Difference between Section 34, Section 120B, Section 149 of Indian Penal Code 

Basis of difference Acts done by several persons in furtherance of common intention (Section 34)Punishment of Criminal Conspiracy (Section 120B)Every member of unlawful assembly is guilty of offence committed in the prosecution of a common object (Section 149)
Essential ingredients of the section The act done by the parties must be in furtherance of common intention.There must be an agreement for the purpose of doing an unlawful act between the conspirators. The offence must have taken place by a member of unlawful assembly and it must be the common object of the assembly. 
Number of Persons involved There must be at least 2 persons having a common intention.There should be 2 persons at least or more having an agreement to commit an unlawful act.There must be at least 5 persons having common objects.  
Preparation of the act The unlawful act must be pre-planned.It is not necessary that the unlawful act was pre-plan mere agreement is sufficient.It is not important that the action be pre-planned.
Commission of an act The commission of an illegal act is an offence.The commission is not necessary to make the conspirator liable. Mere agreement to do an unlawful act is sufficient. The unlawful action is necessary. 

Conclusion

Criminal conspiracy is difficult to establish due to the evidence. Conspiracy can be proven by direct evidence or substantial evidence. The agreement plays a major role in a conspiracy if there is an agreement between two or more persons having an intention to commit an illegal act. The conspiracy majorly involves the planning and framing of action to achieve an end result of the illegal act. Hence, the conspiracy has been difficult to be traced as taking place in secret but if the conspirators are caught there will be a reduction in offences. The heinous crimes are done with prior planning and with a number of persons as it is difficult for an individual to commit heinous offences. 

References 


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Navigating IP landscape in China

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This article is written by Priya Rani pursuing a Diploma in Intellectual Property, Media and Entertainment Laws and a
Diploma in Advanced Contract Drafting, Negotiation and Dispute Resolution. This article has been edited by Ojuswi (Associate, Lawsikho). 

This article has been published by Sneha Mahawar.

Introduction

The last decade has witnessed an explosion of inventions from across the globe. Patents and trademarks are the lifeblood of innovation. They help turn an idea into reality and generate millions of dollars in return.  Intellectual property has indeed become a key battleground between the world’s biggest economic powers.

The 2021 Global Innovation Index Report released by World Intellectual Property Organisation (WIPO) shows that China ranked 12th, two places up from the previous year. The Report is an indicator of China’s progress in innovation. China is one step closer to getting into the elite top ten.

The Global Innovation Index Report is important as it is a benchmark for measuring innovation and also aids as a pointer for governments to make economic decisions.  China’s global innovation index ranking has steadily increased with a strong upward momentum since 2013. 

The different parameters such as China’s trade, competition, market size, and knowledge show they are in the world’s leading position. The diversification of domestic industries, the average expenditure of the top global R&D companies, the average score of top universities, the development of industrial sectors, and the proportion of total capital formation in GDP are indicators that show that China has taken more measures to promote, strengthen and optimize a better environment for enterprises to innovate and develop. China is gradually transforming itself from a country that imports knowledge to a country that produces knowledge and innovations.

History

China was a majorly impoverished agrarian economy a few centuries ago. The high population of China made it a labour-intensive industry where labour and materials were cheap. Over a period of time, China turned to a commercial economy that supplies plants and equipment. Today, China is fast evolving into a knowledge-based economy. China is on the verge of becoming a high-tech country known for ‘smart’ manufacturing and powered by next-generation technologies such as quantum computing, artificial intelligence and semiconductor chips. 

Establishing a strong IP framework in China 

Before 1980, the year in which China joined WIPO, the concept of Intellectual property was non-existent in the region. China later joined WTO in 2001 and systematic progress with respect to laws pertaining to intellectual property rights was made. Their core intellectual property law has undergone several rounds of significant amendments to keep pace with rapidly changing social development and bring it on par with international standards China is determined to provide better protection for intellectual property rights. Some of the notable changes are:

  • The Patent law was amended four times –   1990, 2000, 2008 and again in 2020. In the three and a half decades since its first patent law in 1985 China has built a mature patent system bringing it in line with the US and the EU patent system.
  • The Copyright law was amended for the third time in 2020, bringing in some of the key changes such as including digitization of the reproduction rights.  
  • The Trademark Law was amended three times with the latest amendment in 2019. The changes included enhancement of the obligation to use trademarks like bringing in more severe penalties for bad faith applications for trademark registration and bad faith litigation activities.
  • The Anti-Unfair Competition Law which was not amended in the last 20 years since its enactment was amended twice- in 2017 and 2019.
  • The scope of trade secrets was expanded with the reversal of the burden of proof in infringement cases. The burden of proof for illegal income related to infringement is now on the infringers.

The amendment includes stringent provisions against infringement such as punitive damages for intentional infringement and holds statutory maximum folds of punitive damage to five-folds, which explicitly conveys a strong signal to strengthen the judicial protection of intellectual property rights. The statutory maximum folds of punitive damages were applied in the case of   Technical Secret Infringement Dispute of Guangzhou TINCI Materials Technology Co., Ltd., etc. v. Anhui Newman Fine Chemicals Co., Ltd.

This case is significant as it was the first civil case of infringement to which the Supreme People’s Court applied statutory maximum five folds of punitive damages. 

In this case, the plaintiffs alleged that the respondent company had infringed their technical secret of the “Kabo” manufacturing process and therefore filed a lawsuit in the Guangzhou Intellectual Property Court requesting to stop the infringing activities, tender an apology and compensate for the losses. The Guangzhou IP Court found the respondents guilty of the act and applied 2.5 times punitive damages. Unsatisfied with the compensation amount, the plaintiffs appealed to the Supreme People’s Court.  While sustaining the judgement of the first instance court that the respondents had intentionally caused the infringement, the Supreme Court held that the Guangzhou Court had not fully considered the degree of subjective malice of the infringer in calculating the compensation. The judgement, considered factors such as the contribution of the infringed technology, subjective malice of the sued infringer, committing infringement as the primary business, the act of spoliation of evidence, the long duration and the large scale of the infringement, and finally determined the statutory maximum folds of punitive damages (five-folds). The judgement sends out a strong message that China is serious about strengthening judicial protection of intellectual property rights. 

The penalty for criminal offences relating to intellectual property has been also strengthened by bringing amendments to the Criminal Law.

Transforming China into an Intellectual Property Powerhouse:

 China has come up with an ambitious scheme and has released “The Outline of Building an Intellectual Property Rights Powerhouse (2021-2035) on 22 September 2021 which marks two stages of development:

  • by 2021, China aims to be the powerhouse of IPR;
  • by 2035, China’s intellectual property rights to occupy the leading position in the world.

The Outline draws a clear road map to boost innovation in the country with the aid of a stringent legal framework to protect intellectual property rights. It is a continuation of China’s National IP Strategy issued in 2008 and will be the strongest policy that will be a guide for the next three Five Year Plans.   

While innovation is the primary driving force of development, patents are often considered one of the most important indicators of innovative activities. The number of patent applications filed through the Patent Cooperation Treaty (PCT) of the World Intellectual Property Organisation (WIPO) is also one of the most widely used indicators to measure innovative activities. China surpassed the US in the number of PCT patent applications in 2019 and maintained an annual growth of 16% in 2020. This means China is the world’s top international patent filing country for the second consecutive year.

WIPO released the “Global Innovation Index (GII) 2021”, in which China ranked 12th, which is two places up from the year 2020. It is now positioned in first place among middle-income countries and has surpassed developed countries such as Japan, Israel and Canada. In terms of innovation, China has made significant growth in intangible assets, knowledge creation and the influence of knowledge. China is in the world’s leading position in many segmented indexes such as the number of patent and trademark applications by domestic applicants and the proportion of exported creative products in total trade. China is gradually transforming into an intellectual property powerhouse. 

Tightening intellectual property laws

The number of intellectual property applications in China has continued to grow rapidly year on year under incentive schemes such as government funding for patent applications and tax benefits for high tech companies. However, filing that deviates from the purpose of protecting innovation, such as irregular patent applications and bad faith trademark squatting, has become an increasingly serious and unique problem. To counter this, China has adopted various strategies to promote the quality of intellectual property rights.

  • Specialized Intellectual Property Courts & Tribunals – China has set up a system of specialized IP adjudication to bring a faster and more efficient trial system for IP related disputes. China has established specialized courts in its three leading metropolises namely Beijing, Shanghai and Guangzhou and eighteen specialized regional IP tribunals in the capital or important cities of fifteen provinces. On 1st January 2019, an IP specialized (appellate) tribunal under the Supreme People’s Court of China, began its operation to hear appeals in civil and administrative cases of technology-related matters of intellectual property disputes nationwide. By centralizing IP related cases they hope to bring in a unified standard for Court ruling and to keep pace with dynamic developments in IP law. 
  • China National Intellectual Property Administration (CNIPA)- An independent body called China National Intellectual Property Administration (CNIPA) has been constituted to combat irregular patent applications. The “Blue Sky” operation launched by CNIPA specialises in combating irregular patent applications and bad faith trademark squatting. 
  • Joint Oral hearing – A “joint oral hearing” mechanism was introduced to shorten the trial duration where administrative adjudication and criminal case of patent right invalidation filed against the same patent in question were jointly heard in the same place and on the same day.   By exercising joint oral hearing, a   consistency between the standards for infringement and invalidation decisions is achieved and efficiency is improved, which in turn saves the cost considerably. 
  • Abolished incentives and funds for utility models– The application for Utility model patents is inexpensive and is not substantively examined which provides for 10-year protection as opposed to the regular patent which provides a term of 20 years. As China aims to change the international perception of China’s poor patent quality, one of the steps taken by the Chinese government is to abolish all incentives and subsidies for utility models and design patents. 

Challenges in the IP regime of China

China has made steady progress toward a better IP regime and enforcing IP rights. However, the counterfeiters and infringers in China are highly sophisticated. They exploit the procedural loopholes to invalidate legitimate patents and trademarks and use reverse engineering mechanisms to infiltrate patent rights. Intellectual Property violation remains a major concern for companies operating in China. The uneven enforcement and procedural barriers frustrate a company in its effort to protect IP in China. The IP registered in other countries are not recognized unless they are registered in China. Therefore, the first and foremost step towards IP protection in China is to register in China. If a company doesn’t file its copyrights, patents and trademarks in China its IP has no formal protection there. 

Conclusion

China’s IP system was born in response to the demand for reform and opening up of its market to support the country’s rapid economic and social development. A few decades ago, China did not have a proper patent system and today the country is aggressively using patent policy to create innovation as the pathway to the future. China has got its focus on the quality of intellectual property development, transforming from a major intellectual property rights creator into a major intellectual property rights exporter.

The pandemic of COVID 19 has played havoc around the world and the economy. But there are some sectors like digitalization, technology and innovation which have shown resilience. As the world looks to rebuild from the pandemic, innovation plays an integral role in overcoming the common challenges that we face and building a better future. China is leading by example in the field of innovations along with the change of laws they made in the field of intellectual property.

Reference


Students of Lawsikho courses regularly produce writing assignments and work on practical exercises as a part of their coursework and develop themselves in real-life practical skills.

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Section 10 of Income Tax Act, 1961

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This article is written by Satyaki Deb, a final year B.A.LL.B.(Hons.) student from the Department of Law, Calcutta University. This article provides an exhaustive overview of the exemptions available under Section 10 of the Income Tax Act, 1961 with relevant case laws and illustrations from an analytical viewpoint.

It has been published by Rachit Garg.

Table of Contents

Introduction

It is a common fact that the income tax is payable based on the gross income of an individual, earned in the previous year. But there are certain categories of income expressly envisaged under Section 10 of the Income Tax Act, 1961 (hereinafter referred to as the Act) that do not come under the total income of a person. In other words, Section 10 lays down those categories of income which are non-taxable. Based on the sources of income, it is Section 10, under Chapter III of the Act which makes certain incomes fully non-taxable and some partially non-taxable. 

E.g. when an individual owns a coffee estate in Karnataka and has a yearly turnover of Rs. 50,00,000, all of this will not fall under the category of taxable gross income. A major portion of this income will be exempt from income tax, such income being the agricultural income which enjoys the status of exemptions, courtesy to Section 10 of the Act.

Background

Before delving into the exemptions enumerated under Section 10 of the Act, it is crucial to clear up a common confusion between the terms exemptions, deductions and rebate related to income tax payments. The following table briefly portrays the differences between these terms:

ExemptionsDeductionsRebate
Exemptions are claimed or provided based on the person’s source of income as laid down under Section 10 of the Act.Deductions are permitted based on investments or payments made as laid down in Chapter VI-A of the Act.Rebate is the percentage of the amount reduced from the total amount of income tax payable as laid down under Chapter VIII of the Act.
The exemptions do not fall under the purview of total taxable income of the assessee. In other words, for computation of gross total income, the exempted income is not considered at all unlike deductions.The deductions are permitted under different categories of income and they get subtracted (deducted) from the total gross income after they are added (computed) to the total gross income.Tax rebate is permitted as a reduction to the total tax payable by the assessee. So, basically, rebate is allowed from the tax payable and not from total income.

Scope and applicability of Section 10 of Income Tax Act, 1961

The scheme of exemptions under Section 10 of the Act applies to those assessees subject to the provisions of Section 5 (scope of total income) and Section 6 (determination of residential status  in India) of the Act read with their respective income tax slabs. In other words, any resident or non-resident of India can get the advantage of the exemptions under Section 10 of the Act, subject to the provisions and related Income Tax Rules therein.

A brief overview of exemptions under Section 10 of Income Tax Act, 1961

Relevant SectionsExemptions under Section 10 of the Income Tax Act, 1961
Section 10(1) Agricultural Income
Section 10(2) Amount accepted from the income of the HUF by an individual who is a member of the HUF 
Section 10(2A)Share of profit of a firm received by its partner
Section 10(4)Interest to Non-Residents
Section 10(4B)Interest on notified savings certificates
Section 10(5) Leave Travel Concession (LTC)
Section 10(6) Payments received by persons, who are not Indiancitizens
Section 10(6A)Tax paid in lieu of foreign company which derives or accrues income by royalty or fees for technical services
Section 10(6B)Tax paid in lieu of foreign company or non-resident in relation to other income
Section 10(6BB)Tax paid in lieu of foreign government or foreign enterprise accruing income by the lease of aircraft or aircraft engine
Section 10(6C)Technical fees accepted by a foreign company notified by the central government
Section 10 (6D) Royalty or fees for technical services payment by NTRO to a non resident
Section 10(7)Allowance or perquisites given to government employees working outside India
Section 10(8) Income of foreign government employees under a co-operative technical assistance program
Sections 10(8A), (8B)Payments received by a non-resident consultant or his foreign employees as remuneration or fees
Section 10(9)Income of a family member of an employee working under a co-operative technical assistance programme
Section 10(10) Gratuity
Section 10(10A)Commuted Pension
Section 10(10AA) Leave Encashment
Section 10(10B)Retrenchment compensation
Section 10(10BB) Reimbursement for Bhopal Gas Leak disaster victims
Section 10(10BC)Compensation on account of any disaster
Section 10(10C)Remuneration received at the moment of voluntary retirement
Section 10(10CC)Tax on perquisites that are paid by the employer
Section 10(10D)Amount paid on life insurance policy
Section 10(11A)Payment from the Sukanya Samriddhi Account opened in conformation with the Sukanya Samriddhi Account Rules, 2014
Section 10(12A) Payment given from the National Pension System Trust to an individual employee
Section 10(12B)Partial withdrawal from NPS
Section 10(13)Payment received from sanctioned superannuation fund in notified circumstances and subject to certain specified limits
Section 10(13A)House Rent Allowance (HRA)
Section 10(14)Special Allowances
Section 10(15) Interest Incomes
Section 10(16)Educational scholarship
Section 10(17)Daily allowance given to a Member of Parliament (MP)
Section 10(17A)Awards
Section 10(18)Pension given to a gallantry award winner
Section 10(19)Family pension given to the family members of the armed forces
Section 10(22B)Income of a news agency
Section 10(23A) Income of a professional association
Section 10(23AA)Income accepted on account of Regimental Fund
Section 10(23AAA) Income of a fund set up on account of welfare of employees
Section 10(23AAB)Income of Pension Fund
Section 10(23B)Income accruing from Khadi or cottage industry
Section 10(23C)Income of Hospital
Section 10(23D)Income of Mutual Fund
Section 10(23EA) Income of notified Investor Protection Fund (IPF)
Section 10(23EC)Income of the notified investor protection fund formed by commodity exchange
Section 10(23ED)Income of Investor Protection Fund (IPF) established by a depository
Section 10(23FB)Income of a venture capital fund or company accruing from investment in a venture capital undertaking
Section 10(23FBA)Income generated from an Investment Fund
Section 10(23FE)Exemption in regards to some definite income of wholly owned subsidiary of Abu Dhabi Investment Authority and Sovereign Wealth Fund
Section 10(24) Income of a Registered Trade Union
Section 10(25)Income arising out of Provident Fund
Section 10(25A)Income generated from the Employees’ State Insurance Fund
Section 10(26)Income of an individual belonging to a Scheduled Tribe (ST)
Section 10(26AAA)Specified income of a Sikkimese Individual
Section 10(32)Income of Minor
Section 10(34A)Income on Buyback of Shares
Section 10(39)Income from international sporting event
Section 10(40)Income accepted in the manner of grant by a subsidiary company
Section 10(41)Income accruing from the transfer of asset of an enterprise involved in the business of generation, transmission or distribution of power
Section 10(42)Income of a body or authority established by two or more countries
Section 10(43)Reverse Mortgage
Section 10(44)New Pension System Trust
Section 10(46)Exemption of ‘specified income’ of some definite bodies or authorities
Section 10(47)Exemption of income of ‘infrastructure debt fund’ notified by central government
Section 10(48)Exemption of income of a foreign company generating income from the sale of crude oil in India
Section 10(48B)Exemption of income of a foreign company accruing from the sale of remaining stock of crude oil upon termination of the agreement or arrangement with central government
Section 10(48C) Income coming out of Indian Strategic Petroleum Reserves Limited (ISPRL)
Section 10(49)Exemption of income in respect of National Financial Holdings Company

Exemptions under Section 10 of Income Tax Act, 1961

For the determination of the total gross income of any person, the following incomes mentioned under the clauses of Section 10 of the Act shall not be included in the computation process unless otherwise stated: 

Agricultural income [Section 10(1)]

In accordance with Section 10(1) of the of the Act, the agricultural income of a person shall not be considered during the computation of an assessee’s total income. To get a better picture of the dimensions of the word ‘agricultural income’, it is paramount to understand the wide scope of this particular word.

Scope of the term ‘agricultural income’ under Section 10(1)

  • Any form of revenues or rents originating or derived from a land in India which is being used for agricultural purposes fall under the ambit of the term ‘agricultural income’. These revenues or rents may be received by the owner from the tenant or even from sub-tenant to tenant. The implication of this is that the ownership of the land is not necessary to have agricultural income. It may be noted in this regard that if the agricultural land is present in a foreign country, then the entire income will be taxable. In other words, agricultural income from foreign lands is not exempt under Section 10(1).
  • The term ‘agricultural income’ under Section 10(1) also includes any income originating from the basic operations or subsequent operations that are used to make the agricultural produce fit for being taken for their sale in the market. These operations include activities like tilling of the land, sowing seeds, cleaning, winnowing, drying, crushing etc. Thus, any income derived from all these activities or operations (whether manual or mechanical) will fall under the head of ‘agricultural income’ under Section 10(1).
  • Any income originating from the sale of the agricultural produce itself comes under the ambit of ‘agricultural income’ envisaged under Section 10(1). A pertinent point that is to be noted in this regard is that as long as the agricultural produce is sold raw in the market or ordinary means are employed to render the agricultural produce ready for the market, such income will come under ‘agricultural income’. In other words, whenever the agricultural produce is subjected to operations or processes that are not ordinarily employed to make the produce ready for sale, such incomes will be treated as a combination of both agricultural income and business income. E.g.: In the cases of cash crops like tea, coffee, cotton, tobacco, they are subjected to further manufacturing processes before being commercially sold and all these incomes will then be a mix of agricultural income and business income.

Case law related to exemption of agricultural income

Dy. CIT v. Best Roses Biotech (P) Ltd. (2011, ITAT Ahmedabad Bench)

Facts of the case

  • The assessee had obtained a piece of land on lease from an agriculturalist and had constructed a greenhouse project.
  • In this greenhouse project, he was growing roses but not in the conventional style.
  • The roses were grown with the latest scientific techniques in a controlled atmosphere on a bridge of plastic trays present a couple of feet above the ground.
  • The income from the rose plants was claimed as an exemption under agricultural income under Section 10(1) but the Assessing Officer refused the same on the grounds that the roses were not planted on earth (land) and thus not eligible for exemption.

Judgement

  • It was held that the assessee’s income falls under the ambit of ‘agricultural income’ under Section 10(1) and thus, cannot be computed under the total income of the assessee.
  • Reliance was placed on the fact that the use of the advancement of technology and advanced equipment for cultivation purposes amounted to the agricultural operation of the assessee. 
  • Several other connected authorities also endorsed the assessee’s operation as an agricultural operation and as a corollary, the income from it became exempted agricultural income.

Does income from nursery constitute agricultural income

In accordance with Explanation 3 to Section 2(1A) of the Act, income arising from nurseries indeed falls under the category of agricultural income and is exempt from income tax. It is immaterial whether the saplings or seeds were grown on land or not.

Income tax exemption for income from farm buildings

It is pertinent to note that income accruing out of the use of farm buildings for any plans or purposes (including letting out for residential reasons or for the objective of business or profession) other than agriculture would not constitute agricultural income and thus would not be exempt from income tax under this clause. 

Although subject to the following conditions, income from farm buildings can constitute agricultural income, viz:

  1. The building should be on the agricultural land or in its immediate vicinity and the assessee should, by reason of his relation with such agricultural land, require it as a dwelling place or as a storehouse.
  2. The agricultural land should either be subject to land revenue in India or be assessed subject to a local rate and the same be collected by government officers.
  3. If the agricultural land is not subject to land revenue, then as per Income Tax Rules, such income from those farm buildings may constitute agricultural income subject to government rules related to distance from nearby municipalities and their population. 

Income Tax Rules related to exemption of agricultural income

RulesProvisions (type of income)Agricultural income (% exempt of such income)Business income (% not-exempt of such income)
Rule 7AIncome derived from growing and manufacturing of rubber65%35%
Rule 7B(1)Income from sale of coffee grown and manufactured in India75%25%
Rule 7B(1A)Income accruing from the sale of coffee grown, cured, roasted and grounded in India60%40%
Rule 8Income derived from sale of tea manufactured or grown in India60%40%

Amount accepted from the income of the HUF by an individual who is a member of the HUF [Section 10(2)]

In accordance with Section 10(2) of the Act, when a member of HUF (Hindu Undivided Family) receives his share of family income or his share from the impartible family estate, as the case may be, such income is fully exempt from income tax. It is pertinent to be noted in this regard that a member of HUF’s personal income is not exempt from income tax. Only the money given to him out of the family income or impartible family estate belonging to the HUF is exempt from income tax.

ILLUSTRATION:

Mr. W is a member of a HUF (Hindu Undivided Family) and he receives from the HUF Rs. 3,00,000/- per annum as his share of family income. He also works as an employee at a company in personal capacity and gets paid Rs. 5,00,000/- per annum. In accordance with Section 10(2), Rs.3,00,000/- i.e. his share of family income is fully exempt from income tax but his personal income of Rs.5,00,000/- is taxable as per his chosen income tax slabs.

Share of profit of a firm received by its partner [Section 10(2A)]

In accordance with Section 10(2A) of the Act, when a partner of a firm or LLP (Limited Liability Partnership) receives a share of the firm’s profit, such share of profit is fully exempt from income tax. A very pertinent point which is to be noted in this regard is that any other types of remuneration or interests on capital received by the partner from the firm are not exempt from income tax.

Interest to non-residents [Section 10(4)]

In accordance with Section 10(4)(i) of the Act, when a non-resident [defined under Section 2(w) of the Act] has income from interests accrued from certain bonds and securities duly notified by the Central Government, such income is exempt from income tax.

And according to Section 10(4)(ii) of the Act, when a non-resident individual has income from interest on money standing to his credit in a Non-Resident (External) Account maintained with any banks in India as per the provisions of Foreign Exchange Management Act, 1999 (42 of 1999), and the rules made thereunder and subject to compliance with RBI norms, such income is exempt from income tax. 

Interest on notified savings certificates [Section 10(4B)]

In accordance with Section 10(4B) of the Act, any non-resident individual who is an Indian citizen or a person of Indian origin (PIO), who has any income in the manner of interest accruing from notified savings certificates subscribed in convertible foreign exchanges, issued before the 1st day of June, 2002 by the Government of India is exempt from income tax.

Leave travel concession [Section 10(5)]

In accordance with Section 10(5) of the Act, any employee who has made an actual journey can claim the exemption in respect of Leave Travel Concession (LTC) subject to these conditions under Rule 2B of the Income Tax Rules. It may be noted in this regard that this exemption is available to all employees i.e. Indian and foreign citizens alike. An employee can use this benefit of exemption under Section 10(5) in respect of the value of any travel concession or assistance accepted or due to him from his current or former employer for himself and his family members in relation to his travelling on leave to any place within India. Some of the conditions based on which Leave Travel Concession can be taken are as follows:

  • Where the journey is made by air transport, the amount of exemption available under clause (5) of Section 10 will be the lesser of the actual amount spent for such flight or the economy class airfare of the national carrier via the shortest route.
  • When the journey is made by railways, the amount of exemption under this clause will be the lesser of the actual amount spent or the quantum of air-conditioned first-class railway fare via the shortest route.
  • When the place of destination is neither connected by air travel or railways, then
  • In the case where recognised public travel is availed, the exemption will be the lesser of the actual amount spent or deluxe class or first class fare by the shortest route. 
  • In the case where no recognised public transport system is available, the exemption will be an amount equivalent to the air-conditioned first class railways fare, for the distance of the journey via the shortest route, and it shall be assumed as if such journey had been carried out by railways or the actual amount spent will be exempted, whichever is less.
  • These exemptions under Section 10(5) are available for a total of two journeys in a block of four years. The current block year is 2022-2025 and the previous block year was 2018-2021.
  • If the employee has unused exemption available under one block, he can carry forward one block to the next block but in case of such carry over at least one travel exemption must be claimed in the first year of the block.
  • Family members can also travel with the employee but family for the purposes of the exemption under this clause will include the spouse and children of the individual employee, whether dependent or not and parents, sisters, brothers of the individual employee or any of them who are mainly or wholly reliant on him. This exemption is restricted to only two surviving children born after the date of October 1, 1998 (multiple births post the birth of the first single child will be treated as one child only for this clause), however, such restriction is not applicable to children born before the date of October 1, 1998.
  • Exemptions are available only for fare incurred i.e. other expenditures related to lodgings, porter charges etc do not fall attract exemption vide Section 10(5).

Thus, under this clause and subject to the conditions mentioned above any employee can claim exemption from Income Tax in respect of Leave Travel Concession (LTC) or Leave Travel Allowance (LTA) for actual journeys made. Lastly, it goes without saying that no actual journey made means no exemption.

Case law related to Leave Travel Concession (LTC)

Commissioner of Income tax & ANR v. M/s Larsen & Toubro Ltd. (Supreme Court, 2009)

Issue: Whether the assessee(s) was under a statutory obligation under the Income Tax Act, 1961, and/or the Income Tax Rules to gather evidence to show that its employee(s) had actually utilised the amount(s) paid for the purposes of Leave Travel Concession (LTCs) or Conveyance Allowance?

Judgement: It was observed by the Hon’ble Supreme Court that the individual employee is the sole beneficiary of the exemption provided under clause (5) of Section 10. The Hon’ble Court further held that no employer is required to collect supporting evidence for the declarations made by the employees as far as LTC/LTA is concerned. Thus, it was held that the employer is under no obligation to gather such evidence or verify such claims related to LTC or LTA. 

Payments received by individuals, who are not Indian citizens [Section 10(6)]

People, who are not Indian citizens, are entitled to avail the exemption from income tax from the provisions of Section 10(6) of the Act. They are discussed as follows:

Payments made to specified diplomats and their staff [Section 10(6)(ii)]

In accordance with Section 10(6)(ii) of the Act, any individual who is not an Indian citizen but receives remuneration as an official (in any position) of an Embassy, Consulate, High Commission, or Trade Representative of a Foreign State, or works as a staff of any of such official is exempt from income tax only if their Indian counterparts in their country enjoys the same privilege. 

Remuneration of a foreign employee and non-resident member of crew [Section 10(6)(vi), (viii)]

In accordance with Section 10(6)(vi) of the Act, the payments obtained by a foreign individual in his capacity as an employee of a foreign enterprise for services rendered by him during his stay in India is exempt from income tax, if the following prerequisites are satisfied: 

(a) the foreign enterprise is not involved in any form of trade or business within India ;

(b) he has not stayed  in India more than a total a period of 90 days in such year ; and

(c) such payment is not amenable to be deducted from the income of his employer

In accordance with Section 10(6)(viii) of the Act, any remuneration received by or due to a non-resident foreign individual, who has not stayed in India more than a total a period of 90 days in such year, and has rendered services in connection with his employment on a foreign ship, enjoys exemption from income tax.

Payment to a foreign trainee [Section 10(6)(xi)]

In accordance with section 10(6)(xi) of the Act, the payments made to a foreign trainee in his capacity of an employee of a foreign government during his tenure of stay in India in relation with his training in any government establishment or office or any central government or state government company, or any company which is a subsidiary of a government company or any corporation formed by or under a statute or any co-operative society fully financed by the central or state government is exempt from income tax.

Tax paid for a foreign company generating income by way of royalty or fees for technical services [Section 10(6A)]

In accordance with Section 10 (6A) of the Act, taxes that are paid by any Indian concern or government (central/state) for a foreign company generating income in the mode of royalty or fees for technical services provided in accordance with an agreement made post-March 31, 1976 but before June 1, 2002 is exempt from income tax in the hands of such foreign company provided such agreement is in conformation with the industrial policy of the Central government or it is sanctioned by the Indian Government.

Tax paid for a foreign company or non-resident individual in connection with other income [Section 10(6B)]

In accordance with Section 10 (6B) of the Act, taxes that are paid by any Indian concern or government (central/state) for a foreign company or non-resident individual in connection with any income that is not salary, royalty or fees for technical services provided is exempt from income tax in the hands of such foreign company or non-resident individual if such income is received in accordance with an agreement entered into before June 1, 2002 by the central government with the government of a foreign sovereign State or international organisation or any other related agreement duly sanctioned by the central government.

Tax paid for foreign government or foreign company generating income by leasing aircraft or aircraft engine [Section 10(6BB)]

In accordance with Section 10 (6BB) of the Act, taxes that are paid by an Indian company, involved in the business of operation of aircraft, on behalf of foreign governments or foreign companies generating income by leasing such aircrafts or aircraft engines is exempt from income tax in the hands of such foreign governments or foreign companies if such lease is approved under an agreement which is duly sanctioned by the Indian government and entered during the phase between 31.03.1997 to 01.04.1999, or post 31.03.2007.

Technical fees accepted by a foreign company notified by the central government [Section 10(6C)]

In accordance with Section 10(6C) of the Act, notified foreign companies can claim exemption from income tax in lieu of income generated by way of royalty or fees for technical services rendered in pursuance of an agreement entered into with that foreign government and Indian government for providing services in security projects inside or outside India.

Royalty or fees for technical services payment by NTRO to a non-resident [Section 10(6D)]

NTRO stands for National Technical Research Organisation and according to Section 10(6D) of the Act, when the NTRO pays any remuneration (herein royalty) or due fees for technical services provided to such a non-resident individual, not being a foreign  company, then such individual enjoys exemption from income tax. As a corollary, the NTRO will not be obliged to deduct tax on any such payments.

Allowance or perquisites are given to government employees working outside India [Section 10(7)]

In accordance with Section 10(7) of the Act, any allowances or perquisites provided or allowed as such outside India by the Indian government to an Indian citizen for providing services outside India is exempt from income tax.

Income of foreign government employee working under cooperative technical assistance programme [Section 10(8)]

In accordance with Section 10(8) of the Act, remuneration received directly or indirectly by any individual, from the foreign government in relation with a co-operative technical assistance programme and projects in conformation with an agreement entered into by the central government and such sovereign foreign government, is exempt from income tax. Moreover, such exemption is available in respect of any other income of such a foreign individual which accrues from working outside India and is not deemed to accrue from his work in India, provided that such foreign individual should be required to pay income tax or social security tax to his own (foreign) government.

Payments received by a non-resident consultant or his foreign employees as remuneration or fees [Section 10(8A), (8B)]

In accordance with Section 10(8A) of the Act, firstly, when an international organisation pays remuneration or fees to a non-resident consultant, under a technical assistance agreement between such organisation and the government of a foreign sovereign State and secondly, when such non-resident consultant has any other income which he obtained outside India and that is not considered to accrue or arise in India, in respect of which he is required to pay income tax or social security tax to the foreign government of the country of his origin or residence, enjoys exemption of such income from income tax.

Section 10(8B) provides for similar exemptions to employees of consultants enjoying exemptions under clause (8A) of Section 10 subject to certain conditions therein viz:

  • The individual employee should be working as an employee of the consultant referred to in clause (8A) as mentioned above.
  • The employee’s contract of service is approved by the Additional Secretary, Department of Economic Affairs in Ministry of Finance, Government of India, in concurrence with members CBDT. 
  • The remuneration is received in relation to the technical assistance programme referred to in clause (8A) above.
  • Any other income which he receives outside India is subjected to any income tax or social security tax in other countries.

Income of a family member of an employee working under a co-operative technical assistance programme [Section 10(9)]

In accordance with Section 10(9) of the Act, when a family member accompanies an individual mentioned in Sections 10(8) or Section (8A) or Section (8B) of the Act and comes to India, then any income of such family member arising from outside India will be exempt from income tax provided that he pays income tax or social security tax to his own government where he hails from.

Gratuity [Section 10(10)] of Income Tax Act, 1961

In accordance with Section 10(10) of the Act, gratuity (where gratuity is voluntary payment by the employer, as an appreciation of the long-standing services, usually more than 5 years) so received at the time of retirement or termination of employment or death of the individual employee, is exempt as under:

  1. The central or state government employees and the members of the Defence Services are eligible for full exemption from income tax pertaining to any amount received as gratuity at the time of death or retirement. 
  2. For all other employees in the private sector any death-cum-retirement gratuity is exempt from income tax to the extent of least of the following:
  • Rs. 20,00,000/-
  • Gratuity actually obtained
  • Fifteen days’ salary based on salary last drawn for each year of service or part thereof in excess of six months and in case the employee is NOT covered under the Payment of Gratuity Act, 1972, this subpoint gets replaced by ‘‘half months’ salary based on last 10 months’ average salary drawn immediately preceding the month of retirement/death, for each completed year of service (fraction of year to be ignored).’’

Retrenchment compensation [Section 10(10B)]

In accordance with Section 10(10B) of the Act,when a workman receives any compensation at the time of his retrenchment, as per the provisions of Industrial Disputes Act, 1947 or under any other Act or Rules or Orders in force at the time being shall be exempt from income tax subject to the minimum of the following limits:

  • Actual amount obtained;
  • Fifteen days of average remuneration for every completed year of service or part thereof in excess of six months;
  • Amount notified by the central government, i.e. Rs. 5,00,000.

It may be noted in this regard that beyond the limits mentioned above, any amount of retrenchment will fall under the ambit of gross salary and thereby becoming taxable.

Compensation for Bhopal gas leak disaster [Section 10(10BB)]

Compensation received under the Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 by victims of Bhopal gas leak tragedy is exempt from income tax. Although, it may be noted in this regard that if compensation is received against a loss or damage or expenditure for which deduction has already been claimed earlier, it shall not be exempt from income tax.

Compensation on account of any disaster [Section 10(10BC)]

In accordance with Section 10(10BC) of the Act, any amount received from the State as compensation for any disaster by any individual or his legal heirs is exempt from income tax. Although, it may be noted in this regard that if such an individual or his legal heirs has been allowed a deduction under the Act because of such losses from the disaster, no further exemption is allowed.

Remuneration received at the moment of voluntary retirement [Section 10(10C)]

In accordance with Section 10(10C) of the Act, when an employee obtains any compensation at the time of voluntary retirement or termination of service, then such payment is exempt from income tax, subject to the fulfilment of the following conditions viz:

  • Compensation is received by the individual employee at the time of voluntary retirement or termination or voluntary separation in the case of a public sector company.
  • The maximum amount of exemption under this clause is Rs. 5,00,000.
  • The compensation granted should be as per the provision of Rule 2BA of Income-tax Rules, 1962.
  • In the event an employee takes the exemption under this Section 10(10C), he shall not be entitled to any other exemption under this section for any other assessment year.
  • The amount of compensation is received or receivable by an individual who is an employee of either of the following: 
    • a public sector company; or
    • a local authority; or
    • any other company; or
    • a co-operative society; or
    • an authority established under a statute; or
    • a UGC approved university; or
    • an Indian Institute of Technology (IIT) as per the provisions of the Institutes of Technology Act, 1961; or
    • any state government; or
    • the Central government; or
    • A duly notified institution.

Case law related to Section 10(10C)

R. Banumathy v. CIT [2018] (Madras High Court)

Facts of the case: In this case, an employee of ICICI bank had opted for Voluntary Retirement Scheme (VRS) and he got a consolidated payment from the bank for the same. The Income Tax Department argued that payments received from ICICI bank via early retirement schemes do not conform to Income Tax Rules and thus will not be exempted from income tax.

Issue: Are retiring employees of ICICI bank under Voluntary Retirement Scheme (VRS) eligible for Section 10(10C) exemption [Assessment year 2004-05]?

Judgement: The Hon’ble Court observed that Section 10(10C) of the Act and Rule 2BA of the Income Tax Rules, do not specifically apply to the Reserve Bank of India (RBI) alone and, thus, benefit was applicable to the assessee i.e. the retired ICICI bank employee also. Thus, the assessee was held to be entitled to Section 10(10C) exemption benefit.

Tax on perquisites that are paid by the employer [Section 10(10CC)]

Perquisites are basically perks offered by virtue of an individual’s job by his employer. Perquisites may be monetary or non-monetary in nature. Section 10(10CC) of the Act provides exemption from income tax to the employee for non-monetary perquisites that are given to the employees by the employer. In other words, non-monetary perquisites are exempt from income tax but monetary perquisites are not exempt from income tax under this clause.

Amount paid on life insurance policy [Section 10(10D)]

In accordance with Section 10(10D) of the Act, when an individual receives any money under a life insurance policy, including a bonus, then such amount is exempt from income tax. Although, the following sum of money received under a life insurance policy are not exempt under this clause:

  1. Any sum received from a life insurance policy under Section 80DD(3); or
  2. Any sum of money obtained under a Keyman Insurance Policy; or
  3. Any sum of money received, under a life insurance policy issued on or post 01.04.2003 but on or before 31.03.2012 in respect of which the premium payable for any of the years during the terms of the policy is more than 20% of the actual capital sum insured. Although, such sum received on the death of the insuree shall be exempt from income tax;
  4. Any sum of money received under a life insurance policy issued on or post 01.04.2012 in respect of which the premium payable for any of the years during the terms of the policy is more than 10% of the actual capital sum insured; or
  5. Any sum of money received under a life insurance policy issued on or after 01.04.2013 for life insurance of any individual, who is 
  • an individual with a disability or an individual with severe disability as mentioned in Section 80U; or
  • an individual suffering from ailment or disease as mentioned in the rules prescribed under Section 80DDB in respect of which the premium payable is in excess of 15% of the actual capital sum insured for any of the years during the terms of policy.

Payment from provident fund [Section 10(11)]

In accordance with Section 10(11) of the Act, any form of payment from a notified provident fund or any other provident fund under the ambit of the Provident Funds Act, 1925 is exempt from income tax. Although, according to Amendment vide Finance Act, 2021 if an individual makes more contribution than Rs. 2.5 lakhs in any previous year in that fund, on or post 1st day of April, 2021, then such interest earned on contribution over Rs. 2.5 lakhs shall be subject to income tax. However, it is pertinent to note in this regard that if the employer makes no contribution to the provident fund of the employee, then the upper limit for income tax exemption under this clause will be raised to Rs. 5 lakhs.

Payment from the Sukanya Samriddhi Account opened in conformation with the Sukanya Samriddhi Account Rules, 2014 [Section 10(11A)]

In accordance with Section 10(11A) of the Act, any payment in the form of interest and withdrawals from an account opened in conformation with the Sukanya Samriddhi Account Rules, 2014 formed under the Government Savings Bank Act, 1873 is fully exempt from income tax.

Exemption of payment from the accumulated balance in a recognized provident fund [Section 10(12)]

Subject to the provision of Rule 8 of Part A of the Fourth Schedule, an employee receiving the accumulated balance from a recognised provident fund is entitled to exemption of such payment from income tax. Although, according to Amendment vide Finance Act, 2021 if an employee makes more contribution than Rs. 2.5 lakhs in any previous year in that fund, on or post 1st day of April, 2021, then such interest earned on contribution over Rs. 2.5 lakhs shall be subject to income tax. However, it is relevant to note in this aspect that if the employer makes no contribution to the provident fund of the employee, then the upper limit for income tax exemption under this clause will be raised to Rs. 5 lakhs.

Payment given from the National Pension System Trust to an individual employee [Section 10(12A)]

In accordance with Section 10 (12A) of the Act, any form of payment is exempt from income tax made from the National Pension System (NPS) Trust to –

  • an assessee (employee or non-employee);
  • on closure of account of the assessee or his opting out of the NPS scheme envisaged in Section 80CCD;
  • upto the extent it does not cross 60% of the total amount payable to such assessee at the time of closing of the NPS account; or
  • his preferring out of the NPS scheme.

Partial withdrawal from NPS [Section 10(12B)]

Section 10(12B) of the Act has been effective from the assessment year 2018-19 and it was introduced to provide relief to individuals making withdrawals from the NPS scheme. Such withdrawals from the NPS shall be exempt from income tax subject to the following conditions:

  • The amount of withdrawal from the NPS scheme should not be more than 25% of the total contribution made by the individual in the scheme.
  • Partial withdrawal by the individual should be made in conformation with the Pension Fund Regulatory and Development Authority Act, 2013 and related regulations formed therein.

Payment received from sanctioned superannuation fund in notified circumstances and subject to certain specified limits [Section 10(13)]

In accordance with Section 10(13) of the Act, in case of superannuation funds that are approved by the Commissioner of Income Tax, payments made from such funds are exempt from income tax in the following scenarios:

  • Payment on passing away of beneficiary is exempt; or
  • Payment to employee when such employee retires or becomes incapable of working or incapacitated before his retirement is exempt;
  • When a beneficiary dies, then due payment by way of refund of contributions is exempt; or
  • Payment by way of transfer to the individual employee’s pension account under a sanctioned pension scheme envisaged under Section 80CCD and duly notified by the central government is exempt;

However, it is pertinent to note in this regard that the employer’s contribution to the superannuation fund is exempt from income tax, but, from the assessment year 2010-11 onwards any contribution made by the employer which is more than Rs. 1,50,000 per year is taxable as perquisite. And the employee’s contribution is eligible for deduction under the provision of Section 80C and the interest on accumulated balance is not liable to income tax.

House Rent Allowance (HRA) [Section 10(13A)]

In accordance with Section 10(13A) of the Act read with Rule 2A of Income Tax Rules, an individual employee receiving House Rent Allowance (HRA) enjoys exemption to the extent of least of the following:

  • 50% of salary for metro cities (i.e. Kolkata, Delhi, Mumbai and Chennai) or 40% of salary in case of other cities;
  • HRA actually received;
  • Rent paid minus 10% of the salary.

Allowances for meeting business expenditure [Section 10(14)]

Section 10(14) of the Act read with Rule 2BB of Income Tax Rules allows partial exemption for special allowances. In accordance with this provision, any such special allowance or benefit, which is not a prerequisite as envisaged under Section 17(2), explicitly given to meet expenses incurred during the carrying out of the duties of an office or employment of profit,  to the extent to which such expenses have actually been spent for that purpose is exempt from income tax. 

Further, any such allowances given to the individual assessee either to meet his personal expenses where he commonly works or at his commonplace of residence or to reimburse him for the increased cost of living is also exempt from income tax. But it may be noted in this regard that this exemption shall not apply to any personal allowances granted to the individual assessee to compensate him for performing any special duties specific to his office or employment unless such allowance is in relation to his place of posting or residence.

Interest Incomes [Section 10(15)]

In accordance with Section 10(15) of the Act, interest, redemption premium on notified securities, bonds, certificate of deposits etc. are exempt from income tax for all assessees.

Educational Scholarship [Section 10(16)]

In accordance with Section 10(16) of the Act, the recipient assessee enjoys exemption from income tax any amount that he has received as an educational scholarship. 

Daily allowance to a Member of Parliament [Section 10(17)]

In accordance with Section 10(17) of the Act, daily allowance, constituency allowance or any other form of allowance given to a Member of Parliament and a Member of State Legislature.

is fully exempt from income tax.

Awards [Section 10(17A)]

In accordance with Section 10(17A) of the Act, any payment received either in cash or in kind in pursuance of an award granted by the central or state government or by any body approved by the central government in this behalf is exempt from income tax.

Pension given to a gallantry award winner [Section 10(18)]

In accordance with Section 10(18) of the Act, any central or state government employee who has been awarded Param Vir Chakra or Maha Vir Chakra or Vir Chakra or any other notified gallantry award enjoys full exemption of his pension amount from income tax and in the event of the death of such employee, the pension received by their family members is also exempt from income tax.

Family pension given to the family members of armed forces [Section 10(19)]

In accordance with Section 10(19) of the Act read with Rule 2BBA of the Income Tax Rules,  when a member of the military or paramilitary forces of India dies in the line of duty, then irrespective of his rank, the family pension given to the widow or children or nominated heirs of such martyr is exempt from income tax. This benefit is also available to the armed forces members who had no option but to take retirement owing to disabilities or bodily injuries incurred in the line of duty. But this benefit of exemption is not available to those personnels of armed forces who have been retired on superannuation or otherwise.

Income of a news agency [Section 10(22B)]

In accordance with Section 10(22B) of the Act, any income of a news agency which has been duly notified, set-up in India solely for the collection and distribution of news is exempt from income tax under the condition that such news agency uses its income or saves it for application exclusively for the collection and distribution of news and does not disburse its income in any form to its members.

Income of an association engaged in professional activities [Section 10(23A)]

In accordance with Section 10(23A) of the Act, any income (that is not income from house property or income from rendering any specific service or income by way of interest or income from dividend earned on investment) of a professional institution or association is exempt from income tax, if the following conditions are satisfied:

  • Such professional associations or institutions must be established in India for the purpose of control, regulation, supervision or encouragement of the profession of law, medicine, engineering, accounting, architecture or other similar notified professions.
  • Such association or institution has been duly approved by the central government by general or special orders.
  • Such an association or institution applies their income for the sole purpose it was formed.

Income accepted on account of Regimental Fund [Section 10(23AA)]

In accordance with Section 10(23AA) of the Act, any income which is accepted by an individual on account of any regimental fund or non-public fund formed by the armed forces of India for the welfare and benefit of the preceding and present members of such forces or their family dependents, is exempt from income tax.

Income of a fund set up on account of welfare of employees [Section 10(23AAA)]

In accordance with Section 10(23AAA) of the Act read with Rule 16C of the Income Tax Rules, when an individual employee receives any income from a duly notified and approved fund formed for the welfare of employees and their family dependents, then such income is exempt from income tax. It must be noted in this regard that such a welfare fund must work for the exclusive purpose of its formation and must invest in the modes specified in Section 11(5) of the Act.

Income of pension fund [Section 10(23AAB)]

In accordance with Section 10(23AAB) of the Act, when a pension fund is established by the Life Insurance Corporation of India (LIC) on or post 1st August, 1996 or by any other insurer, then such income so received from the pension fund by an individual who has contributed for getting pension from such fund, is exempt from income tax. Also, such funds must be approved by the Controller of Insurance or the Insurance Regulatory and Development Authority of India (IRDAI).

Income accruing from Khadi or cottage industry [Section 10(23B)]

In accordance with Section 10(23B) of the Act, any income of a not for profit institution formed as a public charitable trust or society that is involved in the development of khadi and cotton/village industries is exempt from income tax, if the following criteria are fulfilled:

  • Such income arises from the business of production, sale and/or marketing of khadi or other products of village or cottage industries.
  • Such income is solely used or accumulated for the development of khadi or village industries or both.
  • Such an institution must be sanctioned by the Khadi and Village Industries Commission.

Income from fund or trust or hospital or other medical institution or university or other educational institution [Section 10(23C)

In accordance with Section 10(23C) of the Act, any income received by an individual from a fund or trust or hospital or other medical institution or university or other educational institution is exempt from income tax subject to various related rules of the Income Tax Rules,1962.

Income from mutual fund [Section 10(23D)]

In accordance with Section 10(23D) of the Act, any income generated from registered mutual funds (subject to the provisions envisaged in Sections 115R to 115T) is exempt from income tax.

Income from a notified Investor Protection Fund (IPF) [Section 10(23EA)]

In accordance with Section 10(23EA) of the Act, any income received by way of contributions from a notified Investor Protection Fund (IPF), formed by recognised stock exchanges in India is exempt from income tax. This exemption is subject to the condition that where some contribution to such fund is pending and it was not charged under income tax during any previous year, then when such due amount is shared in whole or in parts with the notified IPF, then the full amount so shared shall be construed as the income of the previous year in which such amount is so shared and shall be taxed accordingly.

Income from a notified Investor Protection Fund (IPF) formed by commodity exchange [Section 10(23EC)]

In accordance with Section 10(23EC) of the Act, any income received by way of contributions from commodity exchanges of a notified Investor Protection Fund (IPF), formed by commodity exchanges in India is exempt from income tax. This exemption is subject to the condition that where some contribution to such fund is pending and it was not charged under income tax during any previous year, then when such due amount is shared in whole or in parts with the notified commodity exchange, then the full amount so shared shall be construed as the income of the previous year in which such amount is so shared and shall be taxed accordingly.

Income of a notified Investor Protection Fund (IPF) formed by a depository [Section 10(23ED)]

In accordance with Section 10(23ED) of the Act, any income received by way of contributions from a depository of a notified Investor Protection Fund (IPF), established by a depository, in conformation with the regulations made under the SEBI Act, 1992 and Depository Act, 1996 is exempt from income tax. This exemption is subject to the condition that where some contribution to such fund is pending and it was not charged under income tax during any previous year, then when such due amount is shared in whole or in parts with the notified depository, then the full amount so shared shall be construed as the income of the previous year in which such amount is so shared and shall be taxed accordingly.

Income of a venture capital fund or company accruing from investment in a venture capital undertaking [Section 10(23FB)]

In accordance with conditions specified in Section 10(23FB) of the Act, when a venture capital fund or a venture capital company invests in a venture capital undertaking and generates income from the same, then such income is exempt from income tax from the assessment year 2001-02 onwards. Although, it may be noted in this regard that these provisions is not applicable in respect of any income of a venture capital company or venture capital fund, being an investment fund specified in the provision of Clause (a) of the Explanation 1 to Section 115UB of the Act, of the previous year relevant to the assessment year beginning on or post  01.04.2016.

Income generated from an investment fund [Section 10(23FBA)]

In accordance with Section 10(23FBA) of the Act, any income other than the income chargeable under the head “profits and gains of business or profession” that is coming from an investment fund is exempt from income tax and here, ‘investment fund’ means the same as envisaged in the provision of Clause (a) of the Explanation 1 to Section 115UB of the Act.

Capital gains tax by virtue of transfer of shares of an Indian company due to its relocation [Section10(23FF)]

In accordance with Section 10(23FF) of the Act, when a non-resident individual has capital gains income owing to the relocation from the original fund to the resultant fund, then such income shall be exempt from income tax.

Income of a registered trade union [Section 10(24)]

In accordance with Section 10(24) of the Act, when a  registered trade union or an association of registered unions within the meaning of The Trade Unions Act, 1926, has income in the nature of ‘income from house property’ and ‘income from other sources’, then such income is exempt from income tax.

Income from provident fund [Section 10(25)]

In accordance with Section 10(25) of the Act, the following is exempt from income tax:

  • interest on securities which belong to any provident fund as envisaged under the Provident Funds Act, 1925 and any capital gains from the provident fund accruing from the sale, exchange or transfer of such securities; 
  • any income received by the trustees from a recognised provident fund;
  • any income received by the trustees from a sanctioned gratuity fund;
  • any income received by the trustees from a sanctioned superannuation fund.

Income generated from the employees’ state insurance fund [Section 10(25A)]

In accordance with Section 10(25A) of the Act, when an individual employee receives any amount from the employees’ state insurance fund of the Employees’ State Insurance Corporation formed as per the provisions of the Employees’ State Insurance Act, 1948, then such income is exempt from income tax.

Income of a member of a Scheduled Tribe (ST) [Section 10(26)]

In accordance with Section 10(26) of the Act, income of an individual of a scheduled tribe (as envisaged under Article 366(25) of the Indian Constitution) is exempt from income tax provided such income accrues from any area in the state of Manipur, Mizoram, Tripura, Nagaland, Arunachal Pradesh or district of North Cachar Hills, Mikir Hills,Jaintia Hills, Khasi Hills and Garo Hills or in the Ladakh region. 

Specified income of a Sikkimese individual [Section 10(26AAA)]

In accordance with Section 10(26AAA) of the Act, any Sikkimese individual would enjoy exemption from income tax provided his source of income originates from Sikkim or he earns by way of dividend or interest on securities. It may be noted in this regard that a Sikkimese woman will not have this benefit of exemption who, on or post 01.04.08, marries a non-Sikkimese man.

Income of a minor [Section 10(32)]

In accordance with Section 10(32) of the Act,  in the case of a minor assessee as envisaged under sub-section (1A) of Section 64 of the Act, any income that is not more than Rs. 1500 per minor child and is includible under his total income is exempt from income tax.

Income on buyback of shares [Section 10(34A)] 

In accordance with Section 10(34A) of the Act, when an individual assessee, being a shareholder, has earned some amount by virtue of buy back of shares by the company as referred to in Section 115QA of the Act, then such income is exempt from income tax. 

Income from international sporting event [Section 10(39)]

In accordance with Section 10(39) of the Act, any notified person with specified income that he or she earned from an international sporting event held in India from the assessment year 2006-07 onwards, is exempt from income tax, if the event is sanctioned by the respective international body and is duly notified by the central government and has due participation by more than two countries of the world.

Income accepted in the manner of grant by a subsidiary company [Section 10(40)]

In accordance with Section 10(40) of the Act, when any subsidiary company receives any grant from its Indian holding company involved in the power business and if such grant is meant for the regeneration of a pre-existing power business, then such amount is exempt from income tax. The exemption under this clause is available, if the regeneration of the power business is by means of shifting of business to the Indian holding company as notified under the provision of Section 80 IA(4)(v)(a).

Income accruing from the transfer of asset of an enterprise involved in the business of generation, transmission or distribution of power [Section 10(41)]

In accordance with Section 10(41) of the Act, when by virtue of transfer of a capital asset of a power business, any capital gain is made, then such capital gains are exempt from income tax, provided that such transfer has taken place before 01.04.06.

Income of a body or authority established by two or more countries [Section 10(42)]

In accordance with Section 10(42) of the Act, when a body or authority has been formed by the central government with two or more countries for not for profit purposes under any treaty or convention and such body or authority has any specified income, then such income is fully exempt from income tax after the central government has duly notified about the same.

Reverse mortgage [Section 10(43)]

In accordance with Section 10(43) of the Act, any amount received by any person as a loan, in the form of lump-sum payment or part payment, in a case of reverse mortgage envisaged in Clause (xvi) of Section 47 of the Act, is exempt from income tax.

New pension system trust [Section 10(44)]

In accordance with Section 10(44) of the Act, any income which is received by an individual from the New Pension System Trust (formed on 27.02.08) is exempt from income tax.

Exemption of ‘specified income’ of definite bodies or authorities [Section 10(46)]

In accordance with Section 10(46) of the Act, when a government (central or state) established body or authority or board or trust or commission, involved in non-commercial activities for public benefit has any specified income, then such income is exempt from income tax subject to such notifications as specified by the central government for this purpose.

Exemption of income of ‘infrastructure debt fund’ notified by central government [Section 10(47)]

In accordance with Section 10(47) of the Act, any income of notified ‘infrastructure debt fund’, that is established in conformation with the prescribed guidelines, is exempt from income tax.

Exemption of income of a foreign company generating income from the sale of crude oil in India [Section 10 (48)]

In accordance with Section 10(48) of the Act, any income of a foreign company received in India in Indian currency by virtue of sale of crude oil to any individual in India is exempt from income tax subject to the satisfaction of the following conditions: 

  1. Such income accrues because of an agreement entered into by the Indian government or is duly approved by the central government.;
  2. Such agreement or arrangement has been duly notified by the central government in national interest.
  3. Such foreign companies should not be involved in any activities other than the receipt of such income in India.

Exemption of income of a foreign company accruing from the sale of remaining stock of crude oil upon termination of the agreement or arrangement with central government [Section 10(48B)]

In accordance with Section 10(48B) of the Act, income of a foreign company accruing from the sale of remaining stock of crude oil upon expiry or termination of the agreement or arrangement with central government is exempt from income tax, subject to conformation with the agreement terms.

Income coming out of Indian Strategic Petroleum Reserves Limited (ISPRL) [Section 10(48C)]

In accordance with Section 10(48C) of the Act, any income of the Indian Strategic Petroleum Reserves Limited (ISPRL), which is a fully owned subsidiary company of the Oil Industry Development Board under the Ministry of Petroleum and Natural Gas, generated as a result of an arrangement for replenishment of crude oil stored in its storage facility in accordance to directions of the central government in this behalf shall be exempt from income tax. It may also be noted in this regard that this exemption shall be subject to the fulfilment of the condition that the crude oil is replenished in the storage facility within a maximum of three years from the end of the financial year in which the crude oil was removed from the storage facility at the first instance. This clause will take effect from 1st April, 2020 and will apply to the assessment year 2020-21 onwards.

Exemption of income in respect of national financial holdings company [Section 10(49)]

In accordance with Section 10(49) of the Act, any income of the central government established National Financial Holdings Company is exempt from income tax.

Summary chart of exemptions  under Section 10 of Income Tax Act, 1961

Fully exempt under Section 10Partially exempt under Section 10
Agricultural incomeGratuity 
Government awardsLeave encashment
Compensation received in lieu of disastersHouse Rent Allowance (HRA) 
Interest on NRE account of a person resident outside IndiaNPS withdrawals in cases of closing or opting outs
Pension received by gallantry awards recipients Receipts from LIC
Share of partnerCommuted pension
Allowances paid by Indian government to Indian citizens outside India Clubbed income
Received by a member of the HUF (Hindu Undivided Family)Income of member of ST (Scheduled Tribe)
Retrenchment compensation

Conclusion

It is really unfortunate that despite the benefit provided under multiple clauses of exemptions available, merely around 6.25% of India’s population pays income tax compared to the USA’s 45% population paying income tax, this poor income tax scenario is really miserable. No wonder, frequent loans (with hefty strings attached) from international bodies have become the common culture of our government. It is easy to blame the complex tax regime, corruption or the poverty of the nation but unless this apathy towards the payment of income tax is resolved at the earliest, the future is bound to look bleak. The blame game on the tax collectors is slowly chipping away at the branch where we reside at the dear cost of inviting economic catastrophes for our future generations.

References

  1. https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?grp=Act&cname=CMSID&cval=102120000000077638&searchFilter=[%7B%22CrawledPropertyKey%22:1,%22Value%22:%22Act%22,%22SearchOperand%22:2%7D,%7B%22CrawledPropertyKey%22:0,%22Value%22:%22Income-tax%20Act,%201961%22,%22SearchOperand%22:2%7D,%7B%22CrawledPropertyKey%22:29,%22Value%22:%222021%22,%22SearchOperand%22:2%7D]&k=&IsDlg=0
  2. https://incometaxindia.gov.in/Pages/rules/income-tax-rules-1962.aspx
  3. https://incometaxindia.gov.in/Pages/acts/income-tax-act.aspx

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Section 375 IPC : rape

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This article is written by Darshit Vora of Narsee Monjee Institute of Management Studies and Oishika Banerji of Amity Law School, Kolkata. The article analyses the concepts of will and consent in detail. Further, it lists down points of distinction with emphasis on section 375 of the Indian Penal Code.

Table of Contents

Introduction

Rape is violative of the victim’s fundamental right under Article 21 of the Indian Constitution. It is the most morally and physically abhorrent crime in society since it violates the victim’s body, mind, and privacy. A rapist ruins and defiles the soul of a vulnerable female, whereas a murderer destroys the victim’s physical form. Rape results in uprooting the entire life of the individual who is subjected to it. A rape victim cannot be considered an accomplice in any way. Because rape leaves a lifelong mark on the victim’s life, a rape victim is held in more regard than an injured witness. Rape is a crime against a society that infringes on the victim’s human rights. Rape, as the most despised crime, is a devastating blow to a woman’s greatest honor, and offends both her esteem and dignity. It causes the victim psychological and physical trauma, leaving indelible traces on her.  While performing any act, the two essential ingredients are consent and will. Different courts have interpreted the ingredients differently. The plain reading of consent mentions that act should be voluntary and willing. Many authors and researchers still believe that willingness and consent are the same. This article explains the clear differentiation between will and consent in consideration with Section 375 of the Indian Penal Code through various judgments of the courts. While considering Section 375 of the Indian Penal Code both the clauses need to be satisfied to avoid liability from the offence of rape. 

Section 375 of the Indian Penal Code, 1860 

Chapter XVI of the Indian Penal Code, 1860 has been subjected to changes from the heading ‘Of rape’ to that of ‘Sexual Offences’ by Act 43 of 1983. The definition of rape has changed significantly to include non-penile penetration, although it remains gender-specific when committed against a female. Previously, in Sakshi vs. Union of India (2004), a public interest litigation seeking a ruling that non-penile penetration should be classified as rape was denied by the Supreme Court, but the Court’s encouragement to change the definition prepared the path for the change of law. The new definition, which raises the age of consent to 18, is crucial since it now considers any type of penetration under the Section with a female under the age of 18 to be rape. If the woman was still under the age of 18 and over the age of 15, it would not have been considered rape in a married context as long as the agreement was given under Exception 2 of the provision. However, the Supreme Court ruled in Independent Thought vs. Union of India (2017) that the provision is unlawful in so far as it affects girls aged 15 to 18. Exception 2 must now be read as, ‘sexual intercourse or sexual acts by a man with his own wife who is not under the age of eighteen is not rape.’ A brief reading of Section 375 of the Indian Penal Code, 1860 reveals that it is a gender-specific provision for the protection of women, as rape can only be committed by a man. The Section is split into two parts. Clauses (a) to (d) in the first part of the Section merely state what acts undertaken by a man with a woman would constitute rape if they were committed in any of the seven situations specified in the second part of the provision. While Section 375 allows for consenting penetrative actions (which includes oral and anal intercourse), Section 377 made the same acts of penetration illegal regardless of consent. This results in a legal schism. Section 377’s prohibition of a consensual sexual relationship is based on no recognised or logical grounds. Consensual sexual expression and intimacy between adults in privacy cannot be considered “carnal intercourse against the natural order.” It is necessary to note that the provision has now been repealed after the Supreme Court made a landmark decision in Navtej Singh Johar vs. Union of India (2018). This image has an empty alt attribute; its file name is Copy-of-Criminal-Litigation-Trial-Advocacy_696X293-ai-1.jpg

Section 375 and its clauses 

Under Section 375, a man is said to commit rape if he;
  1. Penetrates his penis into a woman’s vagina, mouth, urethra, or anus to any amount, or forces her to do so with him or anybody else; or
  2. Inserts any object or portion of the body, other than the penis, into the vagina, urethra, anus, or any other part of her body, or forces her to do so with him or another person; or (commonly known as digital rape)
  3. Manipulates any part of a woman’s body to produce penetration into the vagina, urethra, anus, or any other part of her body, or forces her to do so with him or anybody else; or
  4. Applying his tongue to a woman’s vagina, anus, or urethra, or forcing her to do so with him or another person, or
  5. Any of the seven clauses laid down under Section 375 of the Indian Penal Code, 1860. The provision embraced with seven clauses that majorly lays down circumstances that if takes place, can be quoted to be amounting to the offence of rape.  The same has been discussed hereunder.

First clause : against her will

If a male has sexual intercourse with a woman against her will, it is rape according to the first clause, unless it falls under one of the exceptions listed in the section. In Deelip Singh vs. State of Bihar (2005), according to the prosecutrix, the initial illegal conduct was carried out despite her opposition, but she later became a consenting participant as a result of frequent promises of marriage. She revealed in the FIR that she succumbed to him even before the first act because of the marriage promises. The Apex Court decided that her version was untrustworthy and that the charge against the accused was unfounded.

Second clause : without consent

If a male engages in sexual activity with a woman without her consent, it constitutes rape under the second clause if it does not fall within the exceptions set out in the Section. It should be noted that if the girl claims she did not consent to the rape while in custody, the court will assume she did not consent, as has been held in the case of Sohan Singh vs. State of Rajasthan (1998).

Third and fourth clauses : passive non-resistance or consent obtained by fraud

As per the third clause, when a woman’s assent is secured by putting her or anybody she cares about in fear of death or harm, although the act is done with her permission, the same amounts to rape. If a girl does not object to intercourse because she is misled, this does not constitute consent on her part. It was held that a medical man who was sent for professional guidance by a fourteen-year-old girl had a criminal relationship with her, and she made no resistance because she believed he was treating her medically, was guilty of rape. The prosecutrix’s submitting of her body out of dread or anxiety cannot be considered a consenting sexual act. In light of the case of State of Himachal Pradesh vs. Mange Ram (2000), the Supreme Court stated that the fact of consent may only be determined after a thorough examination of all relevant circumstances. Clause 4 concerns a rapist who is aware that he is not his victim’s spouse, and that her consent is granted because she believes he is another man to whom she is or believes she is lawfully married. In the case of Reg vs. R, 3 WLR 767 (HL), a wife left the matrimonial house and returned to live with her parents due to marital issues, advising the husband of her intention to file for divorce. While the wife was staying with her parents, the husband forced his way in and attempted to have sexual relations with her, during which he assaulted her. His attempted rape and assault causing actual bodily injury convictions were upheld.

Fifth clause : sexual intercourse with insane or drunken person

As per the fifth clause of Section 375, the acts done with the victim’s consent when she is unable to appreciate the nature and consequences of that to which she consents due to unsoundness of mind or intoxication, or the administration by the accused directly or through another of any stupefying or unwholesome substance, will amount to rape. In R v. William Camplin (1849), it was held that rape occurred when a man had carnal knowledge of a girl of imbecile mind and the jury found that it occurred without her consent, she being unable of giving consent due to a defect of comprehension. This act was committed when the perpetrator made a woman very inebriated and then violated her person while she was unconscious. These instances will now fall under the fifth clause of Section 375 of the Indian Penal Code, 1860.

Sixth and seventh clause : sexual intercourse with a minor and when the woman is unable to communicate consent

As per the sixth clause, if the offensive act is done with or without the consent of the girl and the girl is under the age of eighteen, it is termed rape.  The seventh clause states that if the offensive act is performed on a woman who was not in a position to consent at the time of the intercourse, the same will also be considered to be rape.

Prosecutrix not an accomplice

After the incident, a prosecutrix who claims to have been a victim of rape is not an accomplice. Because she is on a much higher pedestal than a wounded witness, there is no rule of law that her evidence cannot be relied upon without material particulars confirmation. A woman who is the victim of sexual assault is not a co-conspirator in the crime, but rather a victim of another’s lust, and thus her evidence does not require the same level of scrutiny as that of a co-conspirator. Her testimony cannot be accepted unless it is corroborated in material particulars, according to the Indian Evidence Act of 1872. She is unquestionably a competent witness under Section 118, and her testimony must be given the same weight as that of a victim of physical violence.

Consent

Consent refers to an activity done by a person under a free state of mind. According to Merriam Webster, consent refers to an act committed by a person by giving assent and approval. According to Section 375 consent can be referred to as an unequivocal voluntary agreement when a woman by communication, verbal, or non-verbal, shows her willingness to commit a specific act. The core concept under consent is choice, and not will.  To interpret consent, it is necessary to prove:
  • The person can give consent; and
  •  The person, with his free choice, has accepted the act. 
For example, if A has accepted to perform the construction of B’s house under his free choice, it would amount to valid consent.  Section 90 specifies two justifications that are analogous to compulsion and mistake of fact. The factors listed in the first part of Section 90 are from the victim’s perspective, whereas the second half of Section 90 enacts the same provision from the accused’s perspective. It is assumed that the accused knows or has cause to think that the victim’s permission was granted out of fear of injury or misunderstanding.  As a result, the second part of the provision emphasizes the person who gets the tainted consent’s awareness or reasonable belief. The requirements of both components should be fulfilled as a whole. In other words, the court must determine whether the consent was given under duress or misinformation, and the court must also be satisfied that the person performing the act, i.e., the alleged offender, is aware of the fact or has reason to believe that the consent would not have been given but for the fear or misinformation. This is the Section 90 scheme, which uses negative wording.

Capacity to consent

The person is said to be capable of giving a valid consent when:
  1. The person should be of a sound mind:  The burden of proof would be on the person claiming this right. 
For example, A gives consent to B to sell his property to him when he was in an unsound state of mind, and later retracts from the agreement, then it cannot be enforced because the consent was obtained when he was not in a sound mind. 
  1. The person should have attained the age of majority: In law, it is believed that minors are incapable of giving consent. 
For example, if A and B are in a sexual relationship where B is a minor girl, though the sexual activity is consensual, it would still amount to the offence of rape.

Types of consent

Section 90 of the Indian Penal Code mentions the meaning of free consent. Consent is not said to be free when a person is put under the fear of injury, or misconception of facts.  There are two types of consent:
  1. Implied Consent: It is a type of consent given by the person in the form of actions. Consent can be given through gestures or various non-verbal communications. According to the legal dictionary, implied consent refers to the consent that is inferred from signs, actions, or facts, or by the inaction or silence. For Example,. A owns a firecracker shop.  When B enters his shop he gives an implied consent that he wants to purchase products from his shop. 
  2. Express Consent: It is a type of consent that may be given by a person in an oral or written form. If it is express consent, it becomes easier to prove in the court of law. For example, A asks B to Purchase a property for him and if he agrees and says yes, then it is expressed consent. 

Consent on the promise of marriage

Consent might be expressed or implied, compelled or misled, freely given or obtained via deception. Consent is a rational act followed by contemplation, with the intellect weighing the good and evil on each side like a balance. There is a substantial difference between rape and consensual sex, and the court must carefully consider whether the accused had a genuine desire to marry the victim, or had made a false promise to that effect solely to fulfil his libido, as the latter falls under the category of cheating or deception. There is a difference between just breaking a commitment and not keeping a false promise. As a result, the court must determine whether the accused made a false promise of marriage at an early stage, and whether the consent was obtained after fully comprehending the nature and implications of sexual indulgence. There may be a case where the prosecutrix agrees to have sexual intercourse with the accused because of her love and passion for him, rather than solely because of the accused’s misrepresentation, or where an accused was unable to marry her despite having every intention to do so due to circumstances he could not have foreseen or were beyond his control. These situations must be handled differently.  Only if the Court finds that the accused’s aim was malicious and that he had hidden motives can the accused be found guilty of rape, as has been the case in  Dhruvaram Murlidhar Sonar vs. State of Maharashtra (2019). When a man and woman were living together, sometimes at her home and sometimes at the man’s, and the evidence indicated that it was not a case of passive submission in the face of psychological pressure, and there was tacit consent that was not based on any misconception created in her mind, a complaint under Section 375 would be unworkable. As has been observed by the Apex Court in the landmark case of Uday vs. State of Karnataka (2003), if the accused’s promise is not false and was not made with the express goal of seducing the prosecutrix into engaging in sexual actions, the act(s) would not be considered rape. Thus, if the prosecutrix submits to the accused’s passion because she believes the accused is going to marry her, such a false act cannot be deemed to be consensual in terms of the accused’s offence.

Where consent need not be obtained

According to Section 92 of the Indian Penal Code where it is not possible for the person to give consent and the other person acts in good faith, there is no need to wait for the consent of the person. For example, If A is facing epileptics and bleeding, he is unable to give consent. Then if B, a surgeon, operated without A’s consent, During the operation A was declared dead, B cannot be held liable for his action because it was a case of emergency and the patient was unable to give consent. 

Will

The word refers to the reasoning power of the mind to determine whether to do an act or not. According to Merriam Webster, ‘will’ is defined as a thing that is done with desire or choice. In other words, an act of will refers to a desire to participate by a person without being under pressure or under the influence of any other person.  E.g. A instigated B to shoot C to which B willingly agreed and shot C. In this scenario, there was a clear will of B to shoot C though instigated by A he had a clear choice to say no. 

Act committed against the will

Will is a significant concept to prove the offence of rape. According to Section 375(1), where sexual intercourse is done against the will of the other person, amounts to the offence of rape. In the State of Uttar Pradesh vs. Chhotey Lal (2011) the Supreme Court explained the concept stating that an act done by a man against women despite her resistance or opposition.

Law against the will and without consent

Section 375 of the Indian Penal Code includes both the components it is an act that is committed against the will and an act committed against the consent of the women.  This section mentions the offence of rape. The word rape is derived from the Latin word “rapio” which means to seize in other words it refers to the ravishment of women without her consent. Recently in the year 2013, an amendment was passed in-laws of rape to safeguard the interest of innocent victims. 

Difference between ‘against her will’ and ‘without her consent’

Although the expressions against her will and without her consent may occasionally overlap, the two expressions in Clauses one and two of Section 375 have distinct connotations and dimensions. The phrase “against her will” usually refers to a male having sexual relations with a woman despite her protests and refusal. On the other hand, an act of reason accompanied by deliberation would be included in the statement ‘without her consent. It should be emphasised that the courts have applied the tests for establishing consent set forth in Section 90 of the IPC. As per Section 90, a consent is not such as is intended by any section of this Code if it is given out of fear of injury or a misunderstanding of facts, and the person doing the act knows, or has reason to believe, that the consent was given as a result of such fear or misunderstanding; or if it is given out of unsoundness of mind or intoxication, and the person doing the act knows, or has reason to believe, that the consent was given as a result of such fear or misunderstanding; or if the consent is given by a person who is under twelve years of age. In Holman vs. Queen (2010), it was stated that it must not be necessary for willingness to constitute consent. If a woman giving the consent is reluctant, hesitant, and grudging but she consciously permits the same, then such consent would be considered to be valid. A consent given under protest and tears would still be consent. For example, if a prostitute gives her consent for having sexual intercourse not because of her will but because of her constraint, her consent cannot be turned as invalid. Consent is therefore valid even if it is against the will.  In the State of Uttar Pradesh vs. Clottey Lala (2011), the Apex Court stated that the expression against her will and without her consent may overlap but they have different connotations and dimensions, the expression against her will would mean that that act is done by man despite her resistance and opposition. The other without her consent would mean an act done with deliberation. 

Essential of rape

  • Against her will;
  • Without her consent;
  • Consent is obtained by force or putting a person of her interest under fear of death;
  • Consent obtained by a misconception;
  • Consent was obtained when the person was unsound, intoxicated, or under undue influence;
  • Women under the age of eighteen with or without her consent;
  • A woman who is unable to communicate her consent. 

Case law of essential of rape

1. Acts done against her will

Himachal Pradesh v. Mango Ram (2000) 

In this case, Prosecutrix was the eldest daughter Jagia Ram. The accused who was aged 17 years accompanied the prosecutrix. The accused caught her from behind and was forced to lie on the cowshed and committed a sexual act.  The Supreme Court held that the girl tried resistance to stop the accused from committing the act but the accused overpowered her and the act was committed against the will of the victim and was held liable for the offence of rape. 

2. Act committed against the consent

According to Section 375(2), an act of sexual intercourse committed against the will of the women amounts to the offence of rape. If the consent is not obtained freely then the other person can impose criminal liability. In the recent amendment in 2013 changes were made that if women claim that while having sexual intercourse there was no consent then the court shall presume the same.

Queen vs flattery (1877) 

In this case, the girl was in ill health and had gone to the accused’s clinic and she was advised to undergo a surgical operation to which she agreed while operating the accused had sexual intercourse with the girl. The court held that consent was not a valid one and was obtained through misconception. Thus accused liable for the offence of rape. 

3. Non-Valid Consent and associated case laws

Consent obtained under misrepresentation, fraud, or mistake: During the time of having sexual activity with a woman if consent is obtained misrepresentation, fraud, or mistake such consent won’t be held valid and the accused can be still held liable for the offence of rape.

Bhupender Singh v. Union Territory of Chandigarh (2008)

In this case, the accused had sexual intercourse with the prosecutrix through which she became pregnant and she had undergone an abortion. They again had sexual intercourse. The accused promised her that he would marry her again and she again became pregnant. Later, she got to know that the accused was already married and had children and in confrontation, the accused failed to perform his promise. She filed a suit against the accused.  The court held that the accused had sexual intercourse with the victim in a state of fraud and thus the consent of the victim is not a valid one and the accused was held liable under Section 375.

4. Consent obtained when the woman is intoxicated is of an unsound mind

A consent obtained during the state of unsoundness and intoxication cannot be termed as valid consent. 

Tulsidas Kanolkar vs State of Goa (2003)

In this case, the girl was not having a proper mental condition to give consent for sexual intercourse. The accused claimed the defence of valid consent.  The additional session judge holding the accused liable of the offence ordered rigorous imprisonment and a fine of 10,000. The High Court reduced the imprisonment to 7 years. The Supreme Court dismissing the appeal there was only mere submission and no consent. 

5. Consent obtained by putting a person of interest under fear of death is not a valid consent

If an interested person of a woman like children, parents, husband, etc is under fear of death and in that situation consent of a woman is obtained then it cannot be termed as valid consent.

State of Maharashtra vs Prakash (1992) 

In this case, the police officer and a businessman put the husband of the victim under remand where her consent was obtained to have sexual intercourse.  The court held that consent given by the women is not a valid one where a person of her interest is put under fear of hurt or death. Therefore they were liable for the offence.  A person not capable of communicating consent: If a man has sexual intercourse with a woman who is not able to communicate her consent would amount to the offence of rape.  E.g. If A is and B has sexual intercourse believing that she has conceived for the sexual act. Later A claims that she didn’t consent to that act then B would be liable for the offence of Rape. 

Exceptions to Section 375 

Section 375 of the Indian Penal Code, 1860 is furnished with two exception clauses, while the first one provides that a medical procedure or intervention shall not constitute rape, the second exception provides that sexual intercourse or sexual acts by a man with his own wife, the wife not being under eighteen years of age, is not rape.

Exception 1 : medical procedure or intervention shall not constitute rape

A medical procedure or intervention shall not constitute the offence of rape. This exception clause states that any medical intervention against women cannot be termed as an offence of rape under the court of law.

Exception 2 : sexual intercourse or sexual acts by a man with his own wife, the wife not being under eighteen years of age, is not rape

By the 1949 Amendment to the Indian Penal Code, 1860, the age limit was increased from 15 to that of 18 years. There may be times when a legal check is required to prevent males from taking advantage of their marital rights prematurely. In such instances, the husband’s abuse will be covered by this clause. The Supreme Court ruled in Independent Thought vs. Union of India (2017), that sexual intercourse with a girl under the age of 18 is rape, regardless of whether she is married or not. Exception 2 makes an unnecessary and artificial distinction between married and unmarried girl child, according to the Court, and has no rational nexus with any specific goal attempted to be reached. This artificial distinction is in violation of Article 15(3) of the Constitution’s spirit and ethos, as well as Article 21 of the Constitution. It also goes against the idea behind some statutes, such as the girl child’s bodily integrity and reproductive choice.

Landmark judgments under Section 375 

Section 375 is one of the most talked-about sections nowadays due to the significant increase in the number of rape cases in India. Some of the landmark cases are as follows:

Rao Harnam vs Union of India (1957)

In this case, Kalu ram sent her wife aged 19 years to please the accused. The girl protested against this act of the husband but was later induced to surrender. The accused ravished her due to which she died immediately. The High Court observed that she surrendered her body to the accused under the pressure of her husband therefore the accused would be liable for the offence.  This judgment is a landmark because it explains the difference between consent and mere submission  the high court while pronouncing the judgment held that 
  • A mere act of helpless, inevitable compulsion cannot be deemed as consent. 
  • If the submission involves fear then the consent is not free. The Mere act of submission doesn’t involve consent.
  • consent is said to have been given by the woman if she freely agrees to submit herself. It involves conscious and voluntary acceptance of what is proposed to be done.  

Mukesh & Anr. vs. State for NCT of Delhi & Ors. (Nirbhaya Gang Rape Case) (2017)

In this case, a young girl was returning home with her male friend after watching the movie and boarded a bus. Six people were there at the bus including the driver firstly knocked on the guy with the iron rod then she was brutally raped by all of them. Within 24 hours, they were arrested. The Supreme Court while pronouncing the judgment considered it as the rarest of the rare case and ordered the death penalty to the offenders.  This was a landmark judgment where the court observed it as the rarest of the rare case and ordered them with the punishment of the death penalty.  This case also generated a lot of public outcries which led to the formation of the JS Verma committee and various suggestions were suggested and finally an amendment was passed in the year 2013. 

State of Maharashtra v. Vijay Mohan Jadhav and Ors. (Shakti Mills Gang Rape) (2019)

In this case, a 22-year-old photojournalist was interning under English magazine in Mumbai she had gone to the Shakti mills compound near Mahalakshmi in south Mumbai the accused had tied her up with belts and brutally raped her. They didn’t stop there. They took the photos of the victim and threatened to release them. The session’s court awarded the accused a life sentence. It was further challenged by the victim and demanded the death penalty. The appellant court held that the accused would be liable for the death penalty if any leniency is shown towards the accused it would create a mockery of justice.  The case is considered a landmark one because the court highlighted the rarest of the rare case and awarded the accused the punishment of the death penalty. 

Tukaram and Anr. v. State of Maharashtra (1978)

In this case, Mathura was an 18-year-old orphan girl who was called to the police station on an abduction report filed by her brother. Mathura was kept late. She was forcefully taken to the toilet and was raped by a constable Ganpat and Molested by Tukaram they had bottled the door from inside. In the sessions court the accused were acquainted naming it as consensual sex. The decision was challenged in the Bombay High court which reversed the decision distinguishing between consent and passive submission and claimed that there was no consent and was a mere passive submission therefore they are liable. In the Supreme Court, they were acquainted with their charges and claimed that there were no marks and it was a peaceful affair. This judgment of the Supreme Court was heavily criticized thus after this judgment in an inquiry it was held that marks in the victim’s body are not important.  Recently the case that shook the whole country is the Nirbhaya rape case four decades ago the case that shook was the Mathra rape case. This case highlighted the flows existing in the existing criminal laws. A criminal law amendment was passed to nullify the effect of the judgment. Legal Changes 
  • Changes were made in Section 376 of the Indian Penal Code. 
  • Custodial Rape provision under Section 376(2) was added. 
  • The Punishment was prescribed to a term not less than 10 years 
  • Section 228A Indian Penal Code was added not to reveal the identity of the rape victims. 

Vishaka v. State of Rajasthan and Ors. (1997)

In this case, a social worker named Bhanwari who was contributing her effort in stopping child marriages was allegedly gang-raped by five men though a complaint was logged no investigation was initiated.  The trial court acquainted the accused due to a lack of medical evidence. A public Interest Litigation was filed on the issue of sexual harassment at the workplace. The court decided to give the judgment on international conventions right to work with human dignity is granted under Article 14, 19, 21 of the Indian constitution. In this case, certain guidelines were given by the Supreme Court; it is popularly known as Vishaka guidelines.  This case is a landmark judgment because this case leads to the formation of guidelines on sexual harassment at the workplace. Before this case, India didn’t have guidelines for the offence of sexual harassment at the workplace. These guidelines became legislation in 2013 in the name of sexual harassment at the workplace Act, 2013.  Legal changes: 
  • Formation of sexual harassment Committee. 
  • The committee should be headed by a women employee of the NGO. 
  • The committee Should Guide the victim for further course of action.  

State of Maharashtra v. Madhukar Narayan (1990)

In this case, the accused went to the hutment of the prosecutrix and had forcible sexual intercourse the victim tried to resist him. In his defense he claimed that he had gone to the hutment because the lady engaged in the business of illicit liquor. She also had an extramarital affair. The Bombay High Court refused to impose a charge on the inspector. The Supreme Court held that the history of the women should not be taken into consideration and removed the inspector from his service. This case was a landmark because the court gave an important guideline that the history of the women should not be taken into consideration. By the virtue of Article 141 of the Indian Constitution, it is still binding on the lower courts. 

Independent thoughts v. Union of India (2017)

A writ petition was filed in the Supreme Court under Article 32 challenging the exception 2 mentioned under Section.375 which claimed non-consensual sex with wife above the age of 15 doesn’t amount to the offence of rape. The court observed that there is an artificial distinction made between married and unmarried girls without any reasonable nexus. Forcible sexual intercourse with wife leads to mental trauma. Therefore the court finally increased the age from 15 to 18.  This was a landmark Judgments it was one of the most significant steps taken to criminalize marital rape which is an exception under Section 375 and set a limit that non-consensual sexual intercourse with wife below 18 years would amount to the offence of rape.

The Supreme Court’s guidelines to prevent child sexual abuse

The Supreme Court of India, while deciding the case of Shankar Kisanrao Khade vs. State of Maharashtra (2013), laid down the following guidelines as a measure to prevent child sexual abuse:
  1. If the persons in charge of schools/educational institutions, special homes, children homes, shelter homes, hostels, remand homes, jails, etc. come across instances of sexual abuse or assault on a minor child that they believe to have committed or come to know that they are being sexually molested or assaulted, or wherever children are housed, are directed to report those facts to the nearest Special Juvenile Police Units (SJPU) or local police. They, depending upon the gravity of the complaint and its genuineness, must take appropriate follow up action casting no stigma to the child or to the family members.
  2. Persons in charge of the media, hotels, lodges, hospitals, clubs, studios, and photography facilities must comply with Section 20 of the Act of 2012 and give information to the SJPU or local police. Section 23 of the Act must also be rigorously followed by the media.
  3. Physical, sexual, and emotional abuse are more common in children with intellectual disabilities. When institutions that shelter them or people in their care and protection come across an act of sexual abuse, they must report it to the Juvenile Justice Board/SJPU or local police, who will then contact the proper authority and take appropriate action.
  4. Furthermore, it is made clear that if the perpetrator of the crime is a family member, extreme caution should be exercised and additional action taken in collaboration with the child’s mother or other female family members, keeping in mind that the child’s best interests are important.
  5. If a hospital, whether public or private, or a medical institution where children are being treated learns that the children are being sexually abused, the matter will be immediately reported to the nearest Juvenile Justice (JJ) Board/SJPU, and the JJ Board, in consultation with the SJPU, will take appropriate steps in accordance with the law protecting the interests of children.
  6. Non-reporting of a crime by anyone after learning that a minor child under the age of 18 has been subjected to any sexual assault is a serious crime, and by not reporting, they are shielding offenders from legal punishment. They will be held liable under ordinary criminal law and swift action will be taken against them.
  7. If National Commission for Protection of Child Rights (NCPCR), State Commission for Protection of Child Rights (SCPCR), Child Welfare Committee (CWC) and Child Helpline, NGOs for Women’s Organisations, etc. receive any complaints, they may take further action in consultation with the nearest JJ Board, SJPU, or local police, as required by law.
  8. The Central Government and State Governments are directed to establish SJPUs in all districts if they have not already done so, and to take prompt and effective action in consultation with the JJ Board to care for and protect children, as well as to take appropriate action against the perpetrator of the crime.
  9. The Central Government and each state government should take all steps necessary to ensure that the provisions of the Protection of Children from Sexual Offenses Act, 2012 are widely publicised, including through television, radio, and print media, at regular intervals, so that the general public, including children and their parents and guardians, are aware of the Act’s provisions.

Section 376 of the Indian Penal Code, 1860

The 1983 Amendments to the rape laws in India were prompted by the acquittal of police officers in the infamous Mathura Rape Case and widespread protests against the judgement. Sections 375 and 376 of the Indian Penal Code, 1860 were considerably altered by the Criminal Law (Amendment) Act, 1983. The same Act also included numerous new sections to the Penal Code, such as;
  • Section 376A: Punishes sexual intercourse with wife without her consent by a judicially separated husband.
  • Section 376B: Punishes sexual intercourse by a public servant with woman in his custody.
  • Section 376C: Punishes sexual intercourse by Superintendent of Jail, Remand Home, etc., with inmates in such institutions
  • Section 376D: Punishes sexual intercourse by any member of the management or staff of a hospital with any woman in that hospital.
  • Section 376E: A repeat rape offender will have to be imprisoned for the rest of his life or sentenced to death.
These new sections were created in order to prevent sexual abuse of women in custody, care, and control by a variety of people who, while not committing rape, were nonetheless regarded morally immoral. For the crime of rape, the modified Section 376 of the 1860 Code stipulated a minimum sentence of seven years in jail. A minimum penalty of ten years in prison has been imposed to combat the vices of custodial rape, rape on pregnant women, rape on girls under the age of twelve, and gang rape. However, courts in either case could impose a term less than seven or ten years for extraordinary reasons to be stated in the judgement. Section 114A of the Indian Evidence Act, 1872 by raising a presumption as to absence of consent in cases of custodial rape, rape on pregnant women and gang rape as in clauses (a), (b), (c), (d), (e) and (g) of sub-section (2) of Section 376, merely on the evidence of the ravished women had, at least partially, removed the infirmity from the evidence of a victim of rape that was hitherto unjustly attached to her testimony without taking note of the fact that in India, a disclosure of this nature was likely to ruin the prospect of the girl’s rehabilitation in society for all times to come and unless her story was painfully true she would not have taken such a grave risk merely to malign the accused. 

Is Section 376 of the Indian Penal Code, 1860 a gender-neutral provision

Section 376 is not gender-neutral, and thus does not cover sexual abuse of minor males. The penalty under the Protection of Children from Sexual Offenses (POCSO) Act of 2012 remains 10 years to life imprisonment for offences against boys under the age of 12 and seven years to life imprisonment for offences against boys between the ages of 12 and 18. The law modified the Code of Criminal Procedure, 1973 (CrPC) to reduce the time required to complete an investigation from three to two months. Anticipatory bail is likewise prohibited in situations of rape of minor girls under the age of 16. Any appeal against a rape sentence must be resolved within six months.

Changes made in Section 376 post Delhi gang rape case, 2012

Following a vicious gang rape of a woman in Delhi’s capital city in 2012, the Verma Committee was formed, whose recommendations led to significant reforms in rape law. Some recommendations, such as not raising the consent age to 18 from 16, as it was previously, introducing matrimonial rape, and not requiring sanction for prosecution of armed personnel, were not accepted. But the law changed in regards to:
  1. Consent when Section 114A of the Indian Evidence Act, 1872 was enacted,
  2. Prohibiting questions in cross-examination of the victim about previous sexual experience or immoral character,
  3. Making the issue of previous sexual experience irrelevant, and 
  4. Certain other procedural aspects in the Code of Criminal Procedure, 1973 inter alia, relating to an investigation by woman police officers, video recording of statements before magistrates, the time limit for completing of inquiry, the requirement of trial proceedings in camera, etc.

Kathua Rape Case and the Criminal Law (Amendment) Act, 2018

  1. Following public outrage over the alleged gang rape and murder of an eight-year-old girl in Rasana village near Kathua in the state of Jammu and Kashmir, the Criminal Law (Amendment) Act, 2018 amended Chapter XVI of the Indian Penal Code, 1860 to provide for harsher penalties for rape perpetrators, particularly those targeting girls aged 12 to 16. 
  2. Rape against a woman under the age of 12 is now punishable by rigorous imprisonment for a duration of not less than 20 years, but which may extend to life imprisonment, as well as a fine or death. 
  3. Gang rape of a woman under the age of 12 is now punishable by life in jail, a fine, or death. 
  4. Rape of females under the age of 16 is punishable by up to 20 years in prison or life in prison. Life imprisonment means that the person will be imprisoned for the rest of his or her natural life. The minimum sentence for rape of a female over the age of 16 is ten years in prison.

Medical examination of accused and victim in cases of rape

Medical examinations of the victim and the accused shortly after the incident often produce a plethora of corroborative evidence in cases of rape or attempted rape. As a result, such an opportunity should not be overlooked. Though the prosecutrix can only be questioned with her assent, the accused can be questioned under Section 53 of the Criminal Procedure Code of 1973. It should also be remembered that the accused, under Section 54 of the 1973 Code has the right to request such an examination if he believes it will disprove the charge levelled against him. Because smegma (thick, white, cheesy substance that collects under the foreskin of the penis) is wiped off during intercourse, the presence of smegma on the accused’s corona glandis (glans penis) soon after the incident is proof against complete penetration. Smegma must, however, be examined within 24 hours to be of any use.

The two fingers test concept

  1. Rape survivors’ right to privacy, physical and mental integrity, and dignity are all violated by the two-finger test and its interpretation. As a result, even if the report is positive, this test cannot ipso facto lead to a presumption of consent. 
  2. Rape survivors are entitled to legal recourse that does not re-traumatize them or violate their physical or mental integrity and dignity, as stated in the International Covenant on Economic, Social, and Cultural Rights of 1966 and the United Nations Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power of 1985. They also have the right to have medical procedures carried out in a way that respects their right to consent. 
  3. Medical operations should not be carried out in a way that is cruel, inhumane, or demeaning, and health should always take precedence when dealing with gender-based violence. The state has a legal obligation to provide such services to sexual abuse survivors. There should be no arbitrary or unlawful interference with his privacy, and proper precautions should be made to safeguard their safety.

What needs to be done when the defence that the girl was of easy virtue is taken 

The fact that the rape victim was previously accustomed to sexual intercourse cannot be the deciding factor. On the contrary, the question of whether the accused raped the victim on the occasion in question remains unanswered. Even if the victim has previously lost her virginity, this does not give anyone permission to rape her. It was the accused, not the victim, who was on trial. In a rape case, whether the victim is a promiscuous individual is irrelevant. Even a lady of easy virtue has the right to decline to engage in sexual activity with anybody and everyone because she is not a vulnerable object or prey for sexual attack by anyone. A prosecutrix has a greater status than an injured witness since the latter suffers psychologically and emotionally, while the former suffers physically. In Narender Kumar vs. State (NCT of Delhi) (2012), the Supreme Court considered a case in which the rape victim was accused of being an unchaste woman with an easy virtue. The Court discussed Rajoo vs. State of MP (2008), and decided that where the prosecutrix’s evidence is read in its entirety and judged to be worthy of reliance, the prosecutrix’s statement alone is sufficient to record a conviction. The occurrence gives the victim enormous distress and embarrassment, but a false claim of rape can surely inflict the accused the same distress, humiliation, and damage. The Court went on to say that while some information exist indicating the victim’s proclivity for sexual intercourse, this cannot be used to infer that she was of “loose moral character.” This cannot be used as justification for her being raped; she also has the right to maintain her dignity by refusing to engage in sexual activity with anyone. A woman’s evidence cannot be dismissed just on the basis of her simple virtue; rather, it must be cautiously appraised.

Exploring rape cases through landmark decisions 

Suicide by victim

In the case of State of Karnataka vs. Mahabaleshwar Gourya Naik (1992), it was decided that the non-availability of the victim in a rape case was to be determined to be no reason for acquittal where the victim committed suicide before the trial and was not available for examination. The other evidence available had confirmed the accused’s guilt in this case. The accused was found guilty under Sections 375 and 511 of the Indian Penal Code, 1860 since the evidence proved at least an attempt to rape, if not rape.

Absence of injury

It is true that harm is not a requirement for determining whether or not rape has occurred. However, each case’s factual matrix must be considered. It was noted in Pratap Misra vs. State of Orissa (1977), where there was a claim of rape by numerous people at different times, but no evidence of harm. If the prosecutrix’s statement is plausible, the presence of injuries is unquestionably relevant, and no confirmation would be required. However, if the prosecutrix’s version is not credible, verification is required.

Corroboration of testimony

In the case of Rameshwar vs. The State of Rajasthan (1952), the Supreme Court had decided that a woman who has been raped is not an accomplice. If she was raped, it was an atrocity, but if she consented, there was no rape. In the instance of a girl under the age of consent, her consent will not be considered in the case of rape, but if she consented, her testimony will be considered suspect as that of an accomplice. The real rule of prudence requires that the judge consider the possibility of corroboration in every situation of this nature, and that this be noted in the verdict. The judge, on the other hand, can forgo corroboration if he believes it is safe to do so in the particular circumstances of the case at hand.

Conviction on sole testimony of prosecutrix

In the case of Ramdas vs. State of Maharashtra (2007), the Supreme Court of India had observed that a conviction based only on the prosecutrix’s evidence is valid if the Court is convinced of the prosecutrix’s truthfulness and there are no circumstances that cast doubt on her veracity. Insisting on corroboration, save in the most exceptional of circumstances, equates a victim of another’s lust with an accomplice to a crime, and therefore insults womanhood.

Rape by police constable

In the case of Visveswaran vs. State of Tamil Nadu (2003), the Supreme Court had opined that the identity of the accused was confirmed by the fact that he was arrested from the hotel. A police constable reportedly raped the woman in a hotel room in this case. She couldn’t identify him and there was no test identification parade. During the trial, the accused was unable to provide an explanation for his whereabouts at the time of the crime. The Apex Court, while observing that in such cases courts must take a different approach, held that  minor inconsistencies or disparities, as well as a flawed inquiry, should not sway the Court.

Rape and conspiracy for rape

In the case of Moijullah vs. State of Rajasthan (2004), the Supreme Court of India was considering a case that involved four accused persons who tried to seduce young schoolgirls with their wealth and pretensions of friendship, then sexually exploited and raped them. Two of them committed rape, the third made overtures to one of the victims, and the fourth, who was also a driver, drove them to the farmhouse, where they were exploited. Witnesses corroborate their actions. Section 376 led to the conviction of two of them. The third and fourth defendants were found guilty under Section 376 read with Section 120-B (conspiracy), notwithstanding the fact that all co-conspirators did not act in the same manner. Their life sentence was commuted to ten years of supervised release.

Charge not proved

In the 2003 case of Sudhansif Sekhar Sahoo vs. State of Orissa, which appeared before the Apex Court, the prosecutrix was a well-educated and employed woman. She travelled a considerable distance in the accused’s jeep at night in order to meet her superior officer. She claimed that when they stopped at the accused’s place, he raped her. This being quite a rare behaviour, there was no convincing justification given for meeting the officer late at night. Her garments were free of sperm or bloodstains. She claimed virginity, but medical evidence revealed that she was a sex addict. The accused was granted the benefit of the doubt.

Unchaste woman

According to the Supreme Court, a woman’s unchastity does not make her “open to any and every person to violate her person as and when he desires.” Her evidence cannot be tossed overboard simply because she is a woman of easy virtue. At most, the officer tasked with evaluating her evidence would be compelled to exercise caution before accepting her testimony. The Apex Court made this decision in the case of State of Maharashtra vs. Madhukar N Mardikar (1991). In another case of the State of Uttar Pradesh vs. Om (1999), the Supreme Court ruled that the prosecutrix’s lack of moral character, her use of sexual intercourse, and the possibility that she went to the accused herself were not grounds for disbelieving her statement.

Rape and grievous hurt

A recent case of Rajesh vs. State of Madhya Pradesh (2017) that appeared before the Apex Court involved an accused who had the victim girl (seven years old), in his care and custody, and he perpetrated natural and unnatural sexual actions on her over a period of time. The injuries sustained by the accused on the day of the incident were to the head, hand, or thumb, and so could not have been the cause of death for the girl. In such a case, the accused’s responsibility for the conduct of the act under Section 302 of the Indian Penal Code, 1860 would be seriously questioned. The Court held that the accused should be found responsible under Section 325 of the Indian Penal Code, 1860. As a result, the conviction was changed under Section 302 to one under Section 325, while preserving the conviction and penalties issued under Sections 376 (2) (f) and 377 of the Code. As a result, the death penalty was reduced, and accused was sentenced to seven years in prison.

Offences comparable to rape and indecent assault

In the case of R v. Eskdale (Stuart Anthony) (2002), the accused had challenged a sentence of nine years in jail given after pleading guilty to harassing the public by making threatening, obscene, and harmful phone calls. Over the course of two weeks, he made around 1000 phone calls to 15 complainants. The calls were made for his sexual enjoyment, and he had threatened his victims with rape or significant physical pain if they did not perform sexual activities against themselves. He had already been convicted of sending abusive and indecent material through the telephone system. It was decided that the sentencing court was correct in concluding that the accused’s crimes were akin to rape and indecent assault. His prior convictions, as well as a pre-sentence report and a psychiatric report, showed that he posed a continuing and rising threat to women. As a result, the penalty handed down was not excessive.

Assistance to rape victims : Supreme Court guidelines

The Supreme Court found in Delhi Domestic Working Women’s Forum vs. Union of India (1994) that in rape cases, the investigating agency, as well as the subordinate courts, sometimes adopt a completely indifferent attitude toward the prosecutrix, and as a result, the Supreme Court issued the following directions in order to assist rape victims:
  1. Legal representation should be offered to complainants in sexual assault cases. It’s critical to have someone who knows how the criminal justice system works. The victim’s advocate’s role would include not only explaining the nature of the proceedings to the victim, preparing her for the case, and assisting her in the police station and in court, but also directing her to other agencies for help of a different nature, such as mental health counselling or medical assistance. It is critical to ensure continuity of support by ensuring that the same individual who represented the complainant’s interests at the police station continues to represent her throughout the case.
  2. As the victim of sexual assault may be distressed when she arrives at the police station, legal assistance may be required. The direction and support of a lawyer at this time, as well as while she is being questioned, would be extremely beneficial to her.
  3. Before any questions were made to the victim, the police should tell her of her right to representation, and the police record should state that she was so told.
  4. For victims who do not have a lawyer in mind or whose own counsel is unavailable, a list of advocates prepared to act in these circumstances should be kept at the police station.
  5. The advocate will be appointed by the court at the earliest possible time, upon application by the police, however advocates will be authorised to function at the police station before seeking or obtaining leave from the court, in order to ensure that victims are questioned without excessive delay.
  6. In all rape trials, the victim’s confidentiality must be preserved to the extent possible.
  7. The establishment of a Criminal Injuries Compensation Board is required in light of the Directive Principles established in Article 38(1) of the Indian Constitution. Victims of rape frequently suffer significant financial losses. Some people, for example, are too traumatised to return to work.
  8. The court will provide compensation to victims if the criminal is convicted, and the Criminal Injuries Compensation Board will award compensation whether or not the offender is convicted. The Board will consider pain, suffering, and shock, as well as lost wages owing to pregnancy and childbirth expenditures if the rape resulted in these events.
Furthermore, the state authorities, particularly the Director General of Police and the State’s Home Ministry, have an obligation to issue proper guidelines and instructions to other authorities on how to deal with such cases and what kind of treatment the prosecutrix should receive, as a victim of sexual assault requires a completely different kind of treatment not only from society but also from the state authorities. The doctor who examines the rape victim must exercise caution. In most cases, a female doctor should evaluate the rape victim.

Loopholes to Section 375 of the Indian Penal Code, 1860

Section 375 read with Section 376 of the Indian Penal Code, 1860 comes with a set of drawbacks which is why the law has till now failed to curb the growing numbers of rape cases in the developing land of India. Three significant loopholes that these provisions have been wearing since 1860 have been discussed hereunder. 

Restricted definition of the term ‘rape’

“Sexual intercourse by man with his own wife, the wife not being under 15 years of age, is not rape,” says Section 375 of the Indian Penal Code, 1860 which has some very antiquated beliefs as its exception clause. Rape is punishable under Section 376 of the Indian Penal Code, according to which, the rapist should be punished with imprisonment of either description for a term of not less than 7 years but not less than life or for a term of up to 10 years, as well as a fine, unless the woman raped is his own wife and is not under the age of 12, in which case he should be punished with imprisonment of either description for a term of not less than 2 years, fine, or both. In light of the current situation, it is necessary to shift human perceptions and add a new dimension to the concept of rape. Almost all offences should have a clear interpretation rule set so that there are no loopholes or opportunities for injustice in the social environment. The recent modification in the concept of rape is owing to an increase in such conduct and a more lenient interpretation of the law.

Marital rape : a debatable concern

On May 11, 2022, the Delhi High Court issued its long-awaited decision on the criminalisation of marital rape. The bench couldn’t decide whether a sexual act committed by a man on his wife without her consent should be regarded a criminal or not, therefore it issued a divided decision. The Supreme Court will now hear the case, which is still unsettled. The case is around Exception 2 of Section 375 of the Indian Penal Code, which provides that any sexual act performed by a man on his own wife, even if done without her consent, is not rape as long as she is not a minor.  If statistics in this regard is given a chance to be viewed then according to the National Family Health Survey 5 (2019-2021) study, 18% of Indian women are unable to tell their husbands ‘no’ when they do not want to participate in sexual intercourse with them. According to the report, over one-fifth of married women in India had their permission in sexual intercourse with their spouses revoked. With such terrible statistics and conflicting judicial opinions, all one can expect in this regard is progressive and rational thinking in regard to marital rape in India.

Adult male victims of rape: need for legal recognition in India

Recognising male victims of sexual abuse as a distant reality has been overlooked by framing sexual violence as a feminist issue. The absence of legal action against male sexual victimisation is mostly due to decreased reporting of male sexual violence and victims’ reluctance to come forward. If a male is sexually assaulted by another male, Section 377 of the Indian Penal Code, 1860 applies; but, if he is assaulted by a girl, no particular legal provision exists. It is critical to pay close attention to the definitions, categories, and types of sexual victimisation that need to be altered in order to minimise gender prejudice.

Conclusion

India is a country where women enjoy a high social status, but we still lack strict protections for them. We have a number of laws in place to protect their lives, but they appear to have numerous loopholes. Rape is considered the most horrific crime perpetrated against women, and statistics show that rape is very common in India.  There is a significant difference between will and consent. There is a proper definition of consent under the Indian Penal Code. On the other hand, the will is still not being clearly defined. Due to no proper definition consent and will is being interpreted as the same thing and therefore the decision passed by the court is vague and no proper justice is being served to the victim. Therefore there is a dire need to introduce a formal definition of a will under the Indian Penal Code. Section 375 of the Indian Penal Code is one of the talked about sections due to the increase in the number of rape cases in India in the amendments brought in the past few years have brought significant changes in the section but still there are quite many existing flaws which need to be addressed.  We have numerous regulations in place to regulate such horrible crime, but when it comes to implementation, we either lack someplace or need to make an effort to control it. As a result, the crime is interpreted in a variety of ways, which can lead to a miscarriage of justice. The same needs significant changes which can be achieved by changing legislative minds. 

References

[1]https://www.merriam-webster.com/dictionary/consent#:~:text=%3A%20permission%20for%20something%20to%20happen,consent [2]https://www.merriam-webster.com/dictionary/willing#:~:text=Definition%20of%20willing,without%20reluctance%20a%20willing%20sacrifice (3] http://ili.ac.in/pdf/php.pdf [4]https://blog.ipleaders.in/shakti-mills-rape-case/. [5]http://ili.ac.in/pdf/php.pdf.
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Right to be Forgotten

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This article is written by Ananya Bose, a student at Hidayatullah National Law University, Raipur. This article discusses the evolution as well as the concept of the Right to be forgotten along with relevant case laws. 

This article has been published by Sneha Mahawar.

Introduction

In modern times as we can see, we are under the hold of social media. The existence of a person is very much equated to their presence online. It is often the virtual world that has started to decide the credibility of a person in this world.

The remarkable advancement of internet communication knowledge has given us access to the most intimate details of human lives – both good and evil. Our privacy is decreasing day by day and things seem to go public more often. Though we enjoy the gossip we find over the internet about other people, what if we are in their shoes? Imagine the most embarrassing thing you have done and now think about the time when everyone around the world can know about it just by searching the same, won’t it be awful for you and your family? 

In today’s time of Google, Facebook, Twitter, and other social media sites, a person’s personal information is no longer confined to just government files and documents. Now, people are just a search away and their details are easily accessible over the net. This dramatic shift in the kind and scope of personal information on the web is a key problem. Well, to show up as a result of a google search you need not be an overachiever or have committed a criminal offence. 

Background of the right to be forgotten

In Argentina, a lawsuit involving the constitutional right to be forgotten and online tools was successfully resolved. Virginia Da Cunha, an Argentine music diva, won a preliminary court decision in 2009, ordering Google and Yahoo to remove Internet indexed listings linking her to pornography or prostitution. In 2010, the requests court changed its mind, and the Supreme Court of Argentin finally ruled in favour of the websites around the end of 2014.

In 2014, the European Union’s Court of Justice (CJEU) considered the right to be forgotten. But that was neither the start nor the end of the historical context of the choosing to be forgotten. The legal battles began long before the CJEU’s selection and continue to this day.

The European Union’s Court of Justice discovered the right to be forgotten in the current EU Data Protection Directive in 2014. It was discovered that the law required a halt to the online publication of findings that were no longer relevant after a certain amount of time had passed and the individual required them to be removed. Google was seen as an information regulator who needed to respect people’s right to own their own data.

The ruling also raised controversy since it established a precedent for the EU’s ability to sustain a judgment against an American business despite the fact that its servers are located outside of Europe (whether in California or somewhere else). Google claimed that no information processing took place in Spain; it said that it just maintained a sales office there, thus the EU information security rule didn’t apply. Since the decision, Google has received over 2.5 million requests from Europe to delete data. As far as some people are concerned, Google deletes the information. It claims to have done so in about 43% of the solicitations it has received. For others, it demonstrates that the data is in the public interest and that they will not discard it.

In the United States, there is still no choice to be forgotten, at least in part. Regardless, New York State briefly introduced a measure that made the right, forcing online indexes to remove inaccurate, unnecessary, inadequate, or unreasonable material about persons. The Bill defined this information as having been distributed a long time ago, it is no longer relevant to current public discourse, and it is genuinely harming the requester’s expert, financial, reputational, or other interests. Sentenced lawful offences, valid concerns such as brutality, and matters of great current public interest in which the requester’s work is central and relevant to the case were all prohibited by the measure.

In 2018, Google took its first two ‘right-to be-forgotten’ lawsuits to preliminary hearings in the United Kingdom. The two are money managers who were charged with crimes that are now covered by an English statute meant to rehabilitate lawbreakers, which states that they can be ignored and don’t have to be revealed to businesses unless they satisfy a very unusual exception.

Since roughly 2014, Google and France have been fighting in court on the scope of the right to be forgotten, which is presently before the CJEU. France requires concessions under the possibility of removing data from online indexes all over the world. It has been argued that the right is pointless if it is likely to be viewed by someone in the United States or anybody in Europe who can impersonate their IP address. Google has limited the right and fought France’s efforts to expand it, enabling the option to be forgotten first for Google’s European spaces and then for any European customer.

The General Data Protection Regulation should greatly strengthen the right to be forgotten in Europe. Article 17 of the GDPR establishes the Right to Erasure, which permits an individual to request that personal data on them be erased promptly by a regulator.

The Right to be Forgotten in India is handled by the Personal Data Protection Bill.2019 (PDP Bill) The Right to be forgotten does not yet have formal approval in India. Nonetheless, the Supreme Court ruled in the Justice K.S.Puttaswamy(Retd) v. Union of India, 2018 that the right to security is a fundamental right.

The Supreme Court declared the right to privacy a fundamental right in a landmark judgment in 2017. “The right to security is maintained as an intrinsic element of the right to life and individual freedom under Article 21 and as a portion of the opportunities guaranteed by Part III of the Constitution,” the Court stated at the time.

When the legal administration enters Phase III of its major e-courts project, privileges such as the Right to be forgotten should be inscribed into any innovative arrangement generated for legal information storage and the board.

With a more profound combination of innovation and information digitisation, a simple Google search may provide a wealth of information about a person, potentially jeopardising an individual’s status and nobility as guaranteed by Article 21 of the Indian Constitution.

Many high courts have now expressly recognised the right to be forgotten in their judgments, following international law on the subject.

What is the right to be forgotten

This right gives the right to have your information that is publicly available to people at large get removed from different sources such as accessed online, engines, libraries, blogs, or any other public platform, once the personal data in dispute is no longer required or relevant.

This right has been recognised by the European Union under the General Data Protection Regulation as a statutory right and has also been upheld by various EU and English courts. 

Who has the right to be forgotten

In India, no such law has been made that provides for the right to be forgotten, however, the Personal Data Protection Bill, 2019 recognises this right. 

Section 20 of the Bill granted any entity has the right to limit or protect the prolonged discovery of their private data when such records; 

  1. have provided the aim under which it was obtained, or are no longer required for any such purpose; 
  2. have been made with the permission of the person, which approval has now been withdrawn; or 
  3. were made in contravention of the PDP Bill or any other law in force. 

The Clause made this provision valid only if the adjudicating officer constituted under the Bill issued an order. The officer has to take various things into account while passing such an order, which include; 

  1. the sensitivity of the private information
  2. the extent of the disclosure, and the extent of access and availability that was sought to be restricted or avoided, 
  3. the individual’s role in the society, 
  4. the public’s importance of the private information
  5. the essence of the release of information and the person’s activities.

General Data Protection Regulation

GDPR is a set of regulations enforceable by law for the protection of the personal data of individuals in the EU. Because the Act applies to all websites that attract European visitors, even if they do not specifically reach out to potential customers to EU citizens, it should be followed by all sites that attract European visitors.

The right to be forgotten has been given under Section 17 of this framework. The right only applies to data held at the time the request is received. It does not apply to data that may be created in the future. The right is not absolute and only applies in certain circumstances.

Personal Data Protection Bill, 2019

As discussed above, Section 20 of the Bill recognises this right. Along with this Section, there are also a few more provisions that support the essentials of the right to be forgotten.

Clause 18 relates to the ‘right to correction and erasure,’ which overlaps with the right to be forgotten somewhat. This includes the correction of inaccurate or deceptive private information as well as the removal of private information that is no longer required for the processing and analysis. The individuals and organisations to whom such information was disclosed must be informed whenever the data trustee makes such a modification or erasure.

Clause 9 states that a data trustee cannot keep personal information greater than the actual period for which it was acquired unless the data principal voluntarily gives consent or there is legal coercion. Data trustees are also required to perform the regular review to determine whether or not personal data should be kept. 

Clause 36(b) states that the right to limit disclosure of personal data does not apply in which the particular data is required to enforce a lawful authority or claim, contest charges, get legal counsel, or other similar purposes.

Comparative analysis with the EU and the USA

The European Union 

Various countries across the world have reacted differently to the idea of the Right to be forgotten. The EU has made tremendous growth in this sense. It has taken various steps to strengthen its provisions for the right to be forgotten. The GDPR, which replaced the 1995 Data Protection Directive, came into effect in April 2016. The European Union passed the Data Protection Directive in 1995, which controlled the exclusion of personal data within the EU. It is a necessary part of EU privacy and human rights law.

Any individual has a right to request for erasing the personal data for various reasons which included being not in line with Article 6(1) which is for lawfulness, a case where the interests of the controller of the data are being overshadowed by the individual’s interest and fundamental right and duties, where the protection of personal data is necessary. Due to these reasons, Article 17 of the Act defines the situation where an individual can request and exercise their right for erasing their data.

The European Court of Justice ordered Google to remove “inadequate, irrelevant, or no longer relevant” data from its search results when a citizen requested it. This decision was given in Google Spain SL v. Agencia Española Protección de Datos, 2010. This decision was crucial in enforcing EU data protection norms and regulations, pa+rticularly the EU’s General Data Protection Regulation. The ruling is termed the “right to be forgotten” by the public.

Gonzalez requested that the story be deleted from the newspaper in 2009 when a Google search for his name turned up a newspaper article from 1998. However, his request was declined. Gonzalez then went to Google to have the piece removed when his name was searched. The user should fill out a form given on the official site of the search engine website to exercise his or her right to be forgotten and get the information deleted from the given search engine at the earliest.

If Google appeals to a data protection agency decision, it may face legal action. The European Union has requested Google to divide up requests from EU citizens across all international domains. In the form, users can enter the name for which they want search results to be removed. The applicant must first select their country of residency, then supply personal information, a list of URLs to be erased along with a brief explanation for each, and legal proof.

The USA

The United States of America has established a complex system of rules to safeguard its citizens. New York quickly introduced Bill A05323. Furthermore, in March 2017, New York State agents Tony Avella and David Weprin proposed legislation that would allow people to demand that web search engines and online speakers remove information that is ‘off base’,  ‘insignificant,’ ‘deficient,’ or ‘inordinate,’ that is “as of now not material to energise public discussion or talk”, and that is harming the subject.

Melvin v. Reid,1931 and Sidis v. FR Publishing Corp.,1940 are two notable cases with significant implications. The Court reasoned, “Any individual who drives a presence has the choice to enchant, which reminds the freedom from unwarranted attacks on his personality, social position, or prestige.” While the aggrieved party, William James Sidis, was a former child wonder who wanted to go through his adult life quietly and unobserved, a piece in The New Yorker threw his plans into disarray.

In this judgement, the Court confirmed that the capacity to oversee one’s own life and real factors around oneself has limits, that there is cultural worth in scattered real factors, and that an individual can’t overlook their well-known status since they need to.” Despite these frigid advances, the opportunity of a government rule or an established correction accommodating an independent arrangement remains. The option to be neglected is very frail in the United States, notwithstanding the way that it is inconsistent with the principal change to the United States Constitution, which ensures the right to speak freely of discourse and articulation. Therefore, it is contended that the right will very likely have an outcome in one more type of restriction. The Bill was largely based on the European Court of Justice’s decision in Google Spain SL v. Agencia Española de Protección de Datos, 2010.

Advantages with respect to the right to be forgotten

The right to be forgotten can provide major reassurance of safety and can play an important role in improving organisation and independence. State and non-state artists have a wide range of powers when it comes to internet-based personal data and psychological profiles. Allowing people to take responsibility for their data gives them more control over their enhanced personalities. Most internet personal data is irrelevant to public interest considerations and has unquestionably more inherent value to the individual than culture in general. The continuous jurisprudential and administrative advancements in this regard have been sensitive to this, seeing the contrast between what is valuable to an individual, what is fascinating to the general public, and what is in the public interest.

Criticism surrounding the right to be forgotten 

There were concerns that an “overly broad right to be forgotten” would necessitate Internet monitoring since “information subjects might force web search tools or sites to remove specific material, potentially rewriting history.”  It is permissible for people not to be forever defined by their history in some circumstances. The Google Spain decision sheds some light on this, recognising the need for significant considerations – such as the nature and responsiveness of data, the public interest, and the pretended by the information subject in open life – while striking a fair balance between the information subject’s right and the interests of web clients. 

Google received a slew of requests shortly after the Google Spain ruling, the Google’s 2017 Transparency Report provided some guidance as to how it has handled requests, including examples of some of the results of eradication requests. “we didn’t delist the URLs given his past position as a well-known person,” one response said, while another said, “we delisted 13 URLs since he didn’t have all the earmarks of being now involved in political life and was a minor at the time. From the perspective of a child’s rights, confining children to negative aspects of their history might hinder their turn of events and lower their self-awareness value,” according to Article 19.

There are actual benefits to being forgotten; yet, there are also risks associated with the right, particularly surrounding the demand for privileges and the negative influence this can have on the right to freedom of speech. In the absence of appropriate administrative safeguards, online indexes may become the ‘judge, jury, and executioner’ of the right to be forgotten. There are risks associated with imposing such a dynamic authority on a private substance, particularly given the need to balance competing liberties, which is often the domain of courts. The Electronic Frontier Foundation expressed concern that the “uncertain requirement imposed on web sites” might “blue pencil” the internet.

Recommendations on how to implement the right to be forgotten 

The Right to be forgotten does not exist in the case of judicial rulings, according to the Madras High Court. In India, most people would say that the Right To be forgotten is still in its early stages. To properly perform this right in India, the following should be recommended: 

Recent incidents demonstrate how seriously this Bill should be implemented. The necessity for individuals to be protected against advanced stage hazards is critical. An arrangement that makes sense of clear situations with clear results is also anticipated to avoid any potential conflict between the two fundamental rights.

  •  A strong information security policy would go a long way toward immediately instilling this in each person. Right to be forgotten may be used to assist individuals to secure their security even further.
  • Online search tools and large computerised stages can modify their principles and decide on the destruction of particular information by disconnecting. In any instance, even after being charged by a candidate in the Kerala High Court, large corporations such as Google have retained certain data. This demonstrates that this method of implementing the right is the least practical. 
  • Regardless of how the PDP Bill was rejected, several courts have interpreted the Right to be forgotten in their decisions, taking into account international law. While the Delhi and Karnataka High Courts have recognised and maintained the right, there is still a long way to go in terms of a precise method that effectively protects the right to data and the right to free speech and expression. In the meanwhile, they can file a complaint to assert their fundamental right to protection.

However, combining the three and systematically using them might aid in the appropriate establishment and implementation of Right to be forgotten in India. 

Finally, it is worth noting the evolution of the right to be forgotten in different jurisdictions. 

Right to privacy and the right to be forgotten 

An actress filed a complaint in the Delhi High Court, alleging that recordings that were shared on internet-based stages without her consent should be removed. The court determined that the female’s right to privacy must be protected. On the other hand, internet stages questioned their right to transmit.

About the right to privacy: 

The Supreme Court declared the Right to privacy a key right in the Puttaswamy v. Union of India case, in 2017. The Supreme Court recognised that the Right to be Forgotten is a part of the broader right which is Right to Privacy . Article 21 protects the Right to security as an intrinsic part of the Right to life and individual liberty, as well as a component of the possibilities guaranteed by Part III of the Constitution.

Concerning the right to be Alone: 

It does not mean that one is withdrawing from society. It is assumed that society will not interfere with individual decisions as long as they do not harm others. The Right to be forgotten is derived in part from Article 21’s right to privacy and in part from Article 14’s right to dignity.

Issues associated with the right to be forgotten

Enforceability against private individuals: 

Normally, the Right to be forgotten will be used against a private individual (a media or news site). This raises the question of whether fundamental rights, which are generally enforced against the state, may be used against private individuals.

Protection v. Data: 

Availability of the Right to be forgotten in a given situation is contingent on the presence of other conflicting rights, such as the choice of free articulation or other distribution privileges. 

For example, a person would most likely need to de-link data about his criminal history and make it difficult for others to find particular editorial reports when they google him. This puts the individual’s fundamental right to be left alone, as guaranteed by Article 21, against the media’s right to examine concerns, as guaranteed by Article 19.

In the absence of an information assurance rule to  Right to be forgotten, there have been a few inconsistent and unusual judgments of the right by several high courts. In India, courts have repeatedly recognized or denied the use of Right to be forgotten while completely ignoring the more thorough spiritual inquiries that are associated with it.

Judicial perspective on the right to be forgotten

Jorawer Singh Mundy v Union of India (2021)

An American citizen, namely Jorwar Singh Mundy, sought to overturn the Delhi High Court’s verdict in a Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) body of evidence against him, in which he was cleared of all charges. He claimed that the judgement’s internet accessibility constituted a blemish on his reputation. According to the Delhi High Court, the Right to be forgotten allows persons to have data, recordings, or images about themselves removed from specified web records so that web indexes cannot locate them. It was also mentioned that this freedom allows an individual to silence earlier events in his life.

 Name Redacted v. The Registrar General (2017)

The Karnataka High Court upheld the Right to be forgotten while also recognising that this would be consistent with the practice in western countries where this is a regulation. In delicate instances, such as assault or impacting the humility and infamy of the individual concerned, the right to be forgotten should be preserved.

Karthick Theodore v. Madras High Court  (2021)

The Madras High Court held in the case that an accused individual is entitled to have their name deleted from rulings or decrees, particularly those that are visible in the public domain and accessible through web search tools. In reaching its decision, the Court noted that it is the Court’s responsibility to protect people’s rights to privacy and reputation until the Data Protection Act is approved by the legislative body. It went on to say that when the council approves the Data Protection Regime, it should include an objective approach for dealing with requests for the suppression of names of those who have been accused of crimes but have been found not guilty.

FAQs

  1. What is the situation with Google in Spain? 

The Google Spain case is a request from a Spanish resident to have links to personal data from his past erased from Google’s database. The Court of Justice of the European Union did not go as far as forcing the deletion or de-ordering of data in its ruling last May, but it did establish a series of requirements on web search tools to safeguard residents’ rights to information assurance.

  1. What does this administration truly ask of web search engines? 

When the individual data is no longer ‘applicable,’ ‘relevant,’ or ‘unreasonable relating to the reason for which it was handled and obtained,’ the Court expects Google and other web search engines to separate the complainant’s names from a particular query.

  1. Are there any exceptions? 

Indeed. The materiality of the right to the forgotten isn’t pre-set. The right suggests that where individual data has a place with well-known persons such as prominent names, government officials, or others in the public eye, indexed listings should not be changed since the general public wants full access to this data.

  1. Do we have the choice of being forgotten available on the internet? 

Indeed, the opportunity to be forgotten is a critical counterbalance to unjustified, inaccurate, insulting, defamatory, or simply bad material that is routinely disseminated nastily or by accident.

Conclusion 

Safety should be introduced as a cause for appropriate restrictions under Article 19 by a large constitutional amendment to carry out the right to be forgotten. There is a requirement for system growth, and the choice of being forgotten might be limited. For instance, while exercising the right to articulation and information; compliance with legal duties; the completion of a project in the public interest or for public health; scientific or verifiable exploration aims or quantifiable purposes; or the foundation, exercise, or safeguard of legitimate situations.

The Parliament and Supreme Court should conduct a thorough examination of the Right to be forgotten and devise a method for balancing the competing rights to privacy and the freedom of speech and expression. Data is a precious resource in the digital era that should not be left uncontrolled. Therefore, in this scenario, India should establish a strong data protection regime. 

References 


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What is the procedure for cancellation of the variation in the members’ rights

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This article is written by Sharanya Ramakrishnan pursuing a Certificate Course in Capital Markets, Securities Laws, Insider Trading and SEBI Litigation. This article has been edited by Ojuswi (Associate Lawsikho) and Ruchika Mohapatra (Associate, Lawsikho).

This article has been published by Sneha Mahawar.

Introduction 

A share denotes a right to a definite amount of share capital of a company and has certain rights and liabilities attached to it.  Then what is the class of a share? The term “class of shareholders”, “class of members,” “class of shares” is used in several sections of the Companies Act, 2013 (hereinafter referred to as “the Act”). The shares having uniform rights and privileges can be considered as one class irrespective of the different nomenclature used for them. 

As per Section 43 of the Act, the share capital of a company is broadly divided into two types; equity shares and preference shares.  However, the Act permits the issuance of equity shares with differential rights as to dividend, voting, or otherwise. On the other hand, preference shares can be cumulative (dividends are accumulated), convertible (possess an option/right whereby they can be converted into ordinary equity shares), participating (additional benefit of participating in ‘surplus profits’ or ‘surplus assets’ of a company) and redeemable (repaid on the maturity date). 

Accordingly, each class of shares have rights attached to them. For instance, equity shareholders have the right to vote on resolutions placed before them in general meetings, the right to appoint directors, the right to transfer shares, the right to inspect statutory registers, etc. Preference shareholders have preferential right to receive a fixed amount of dividend and preferential right to be repaid the amount of the capital paid up on such share in the event of winding up.

There may be certain situations wherein a company may seek to vary certain rights attached to these classes of shares. The law regarding the variation of shareholders’ rights is provided under Section 48 of the Act.

This article discusses the concept of variation. It seeks to explain the manner in which variation of rights can be carried out, how such variation may be cancelled and the detailed procedure for such cancellation. 

Conditions for variation of shareholders’ rights

As per Section 48(1) of the Act, where a share capital of the company is divided into different classes of shares, the rights attached to the shares of any class may be varied on compliance with any one of the following two conditions:

  • With the consent in writing of the holders of not less than three-fourths of the issued shares of that class; or
  • with the sanction of a special resolution passed at a separate meeting of the holders of the issued shares of that class.

Further, the variation of rights of shareholders can be effected only:

  • If the provision pertaining to such variation is provided in the Memorandum or Articles of Association of the company; or
  • In the absence of any such provision in the Memorandum or Articles of Association of the company, if such a variation is not prohibited by the terms of issue of the shares of that class.

The proviso to Section 48(1) of the Act further provides that, if variation by one class of shareholders affects the rights of any other class of shareholders, the consent of three-fourths of such other class of shareholders shall also be obtained and the provisions of this section shall apply to such variation.

The section, therefore, provides for two routes of approval; the consent route and the special resolution route. The consent should be from 3/4th of the issued shares of that class and not paid-up share capital. Thus, it does not matter if the calls are paid or not. The special resolution needs to be taken at a meeting of the class of shareholders. In the special resolution, 3/4th majority of votes is required, which includes only the shareholders who are voting and attending the meeting. Whereas in the case of consent, 3/4th majority consent is required from the entire class of issued shares of that class.

Furthermore, the Act provides that approval is required not only from the class whose rights are varied but also from the class whose rights are affected. Thus, the legislative intent behind inserting this proviso is to safeguard the rights of other shareholders who may be prejudiced by such variation. 

Cancellation of variation of shareholders’ rights

Section 48(2) of the Act provides that where the holders of not less than 10% of the issued shares of a class did not consent to such variation or vote in favour of the special resolution for the variation, they may apply to the National Company Law Tribunal (hereinafter referred to as “the Tribunal”) to have the variation cancelled, and where any such application is made, the variation shall not have effect unless and until it is confirmed by the Tribunal.

The proviso to the section also provides that the aforesaid application shall be made within 21  days after the date on which the consent was given or the resolution was passed, as the case may be, and maybe made on behalf of the shareholders entitled to make the application by such one or more of their number as they may appoint in writing for the purpose.

The decision of the Tribunal on consideration of such application shall be binding on the shareholders. [Section 48(3)]

The Act does not require a member to object to the variation or raise an objection at the meeting as a pre-condition for filing an application under Section 48(2). However, raising the objections at the stage when consent is sought shows the bona fides of the members objecting to the variation. Further, the law always favours a person who is vigilant about his rights and their infringement. Thus, by taking steps at the right time when the company proposes the question of variation and raising objections then will help a member put forth a strong case before the Tribunal.

The Act, therefore, defers the date on which the variation will become effective in the event an application challenging the same is filed. If the application is not filed, the variation will become effective on the date when consents are received or the special resolution is passed.

Once an application for cancellation of variation by the requisite number of shareholders is made, the Tribunal, after considering the say of all parties, must make an informed decision whether to allow such application or to reject it. The Tribunal may cancel the variation if it is of the opinion that the variation was not in the interest of shareholders of that class. 

The legal position on cancellation of variation of shareholders’ rights

Section 48 of the Act is a modified version of Section 106 and Section 107 of the Companies Act, 1956. To understand the concept of variation and the rights of dissentient shareholders, one needs to analyse and compare the old law and decisions with the new provisions.

What constitutes variation

While the term ‘variation’ has a wide connotation, the courts in England took a very narrow stand as regards variation. A similar stand was found to be taken by the Indian judiciary. In order to understand what constitutes variation, it is necessary to understand what has been held not to be “variation”.

  1. In the case of Adelaide Electric Supply Co. Ltd vs Prudential Assurance, Adelaide Electric Supply Co. Ltd. (Adelaide) was a company incorporated under the English Companies Act, 1869, having its registered office in London and a branch office in Adelaide where it carried on its business. Prudential was an English company holding preference shares in Adelaide. Subsequently, the whole conduct and control of Adelaide’s business were transferred to Australia and it was provided that all dividends should be declared and paid in and from Australia.  The respondents thus suffered a reduction in dividends equal to the exchange rate and objected to the same. The House of Lords interpreted that alteration of the place of payment of dividend to preference shareholders from England to Australia did not vary the rights of preference shareholders notwithstanding that the Australian Pound is lesser in value as compared to the English Pound.
  2. In White vs Bristol Aeroplane Co, a provision in the company’s constitution provided that the rights attached to any class of shares might be “affected, modified, varied, dealt with, or abrogated in any manner with the sanction of class meetings”. The company proposed to make a bonus offer of new ordinary and preference shares. The existing preference shareholders objected stating that reducing their proportion of the class of preference shares (by issuing the bonus of preference shares) was a variation of class rights to which they had not consented. It was held that an increase of one class of shares was held not to vary the rights of another class even though it would change the voting equilibrium. 
  3. In Essar Steel ltd vs Unknown, the court expressly stated that the variation contemplated in Section 106 of the Companies Act 1956, only deals with variation which is detrimental to the interests of any class of shareholders and not any variation adding to or increasing rights of any class. The sanction under this section needs to be taken only where a variation involves the restriction of the rights of any class or classes of shareholders. The court, therefore, held that cancellation of shares or increase or reduction of capital does not amount to variation.
  4. In the case of Girish Kumar Kharia vs Industrial Forge and Engineering Co. Ltd. and Ors, the board of directors of the respondent company issued 80,500 equity shares of Rs 10 each pursuant to the resolution adopted at an extraordinary meeting of the members to the son and heir of one late B. K. Jain, former director of the company, who had sanctioned an unsecured loan of Rs. 8.5 lakhs. As the company could not repay that loan, at a meeting of the board of directors, it had been decided to issue equity shares to his son Sanjay Jain worth Rs. 8.5 lakhs. 

The petitioner filed a petition objecting to such an issue on the ground that it would hamper his right to receive a proportionate share therein and, as such, has significantly varied and affected his right to manage the affairs of the company. Rejecting the contention, the court held that a variation that affects the enjoyment of right without modifying the right itself is not a variation within the meaning of Section 106 of the Companies Act, 1956 and thus, an increase in the number of shares of any kind for raising capital or otherwise, though it affects the voting power of existing members by diminishing it in number, in no way amounts to a variation of their right. 

In lieu of the provisions of the present Act, the term ‘variation’, must be seen in a broader sense. In the past, the courts have taken a very narrow approach as regards what constitutes variation. Thus, shareholders who could challenge the same were also limited as the erstwhile provisions of the 1965 Act restricted this right only to that class of shareholders whose rights were varied. However, as per Section 48 of the Act, shareholders whose rights are affected as a consequence of the variation must also consent to the variation for it to be approved. Thus, they will also have a right to approach the Tribunal in case they object to the variation. In view of these changes, the applicability of past case laws will have to be considered in a new light. 

Variation vs Merger and amalgamation

The rights of shareholders can be varied in numerous circumstances. Section 48 provides only one of the alternate routes available for variation when there are different classes of shares. However, that route does not prevent variation of class rights by other routes like merger and amalgamation where such variation is not prohibited. 

In Hindustan Commercial Bank Ltd vs Hindustan General Electrical Corporation Ltd, the board of directors of the company proposed a scheme of arrangement between several classes of shareholders which also involved the reduction of capital. As a result, the directors convened separate class meetings of the preference, ordinary and deferred shareholders for passing special resolutions for reduction of capital and also an extraordinary general meeting of the three classes of shareholders for approval of the scheme of the arrangement, wherein they received the consent for the same. At the extraordinary general meeting, the scheme was however opposed by the appellants.

The scheme of arrangement wiped out the arrears of the 5% cumulative preferential dividend for the preceding twelve years. The preference shareholders were allowed to retain 30% of their paid-up capital while the ordinary and deferred shareholders were allowed to retain 20% of their paid-up capital. The scheme, therefore, abrogates, modifies and affects the right of preference shareholders to the preferential return of capital.

The appellants argued that the variation of the special rights attached to the preference shares could only be made with the sanction of the majority of the holders of three-fourths of the issued preference shares in accordance with Section 106 of the Companies Act, 1956, and as the sanction of the requisite majority was not obtained, the scheme of arrangement as a whole including the reduction of capital cannot be sanctioned by the Court.

The court held that the word ‘arrangement’ is of wide import and the court has the power to sanction a scheme of arrangement though the scheme modifies the special rights attached to a class of shares. As per the court, although the majority required by Section 391(2) of the Companies Act, 1956 (Corresponding provision to Section 230 of the Act) is the majority in number representing 3/4th in value of the class or members present and voting at the meeting whereas the majority required by the provision referred to in Section 106 is the majority of the 3/4th of the issued shares of the class. Considering that the majority required by Section 391(2) is less than the majority required by the provision referred to in Section 106, the Court is bound to scrutinise this scheme of arrangement with care. However, the absence of approval of the scheme by the majority required by the provision referred to in Section 106 is no bar to the sanction of the scheme of arrangement under Section 391.

In what circumstances can one apply under Section 48(2) of the Act

The remedy to approach the Tribunal under Section 48(2) of the Act is available only when class rights are varied under Section 48(1) of the Act and not otherwise. As seen above, if class rights are varied under a scheme of merger or a scheme of reduction, then the remedy under Section 48(2) cannot be used and the members will have to take recourse available under those provisions. 

The Karnataka High Court confirmed this point of view in the case of State of Karnataka vs Mysore Curing Works Ltd, wherein the court held that Sections 106 and 107 of the Companies Act, 1956 provide for a particular class of shareholders to move the court whenever the rights attached to that class of share were sought to be altered by the company, and in no other circumstances. The rights attached to ordinary equity shares include a right to vote, the right to receive dividends, the right to freely transfer shares without restrictions, etc. Thus as per the court, unless the said rights are altered by the company by resolution of the shareholders in terms of Section 106 of the Act, no action lies under Section 107. 

Procedure for cancellation of variation of shareholders’ rights

Rule 68A read with other relevant provisions of National Company Law Tribunal Rules, 2016 (NCLT Rules, 2016) specifies the procedure for cancellation of variation to be followed by a person entitled and eligible to object on being aggrieved by the said variation.

  1. Eligible shareholders under Section 48(2) of the Act shall present the application in Form No. NCLT 1 within 21 days after the date on which the consent was given or the resolution approving the variation was passed.
  2. The application in Form No. NCLT 1. Shall be accompanied by documents required for the purposes of the case and shall set out:
  1. the particulars of registration;
  2. the capital structure, the different classes of shares into which the share capital of the company is divided and the rights attached to each class of shares;
  3. The provisions of the memorandum or articles authorising the variation of the rights attached to various classes of shares.;
  4. The total number of shares of the class whose rights have been varied;
  5. The nature of variation made, the number of shareholders of the class who gave their consent to the variation or voted in favour of the resolution for variation and the number of shares held by them;
  6. The number of shareholders who did not consent to the variation or who voted against the resolution, and the number of shares held by them;
  7. The date on which consent was given or the resolution was passed; and
  8. The reasons for challenging the variation.
  1. In cases where an application to cancel a variation of the rights attached to the shares of any class is made on behalf of the shareholders entitled to apply for such cancellation by a letter of authority signed by them, authorising the applicant or applicants to present the application on their behalf, such letter of authority shall be annexed to the application, and the names and addresses of all the shareholders, the number of shares held by each of them, the aggregate number of shares held and the percentage of issued shares of that class shall be set out in the Schedule to the application.
  2. On filing the application and supporting documents, if the Tribunal finds substance, it shall serve a notice to the opposite party directing it/them to show cause against the application on date of hearing to be specified in the Notice in Form No. NCLT. 5 along with a copy of the application.
  3. If the company and the concerned persons against whom orders are sought, fail to appear on the date specified in Form NCLT 5, then the Tribunal may dispose of the application ex-parte with such order as it thinks fit.
  4. If the company and other respondents contest thereto, it may file a reply along with copies of such documents on which it relies, on or before the date of hearing and such reply and copies of documents shall form part of the record.
  5. The reply shall be served on the applicant and the applicant shall get an opportunity to re-join his application.
  6. The Tribunal shall inform the parties, of the date of hearing of the petition.
  7. The applicant shall at least 14 days before the date of filing the petition, advertise the application in Form No. NCLT 3A at least once in a vernacular newspaper being the principal vernacular language circulating in the district where the registered office of the company is situated and at least once in an English newspaper circulating in that district. The advertisement shall contain details such as:
  1. Date of presentation of the application.
  2. Name and address of the applicant.
  3. Nature and substance of the application.
  4. Date of hearing.
  1. It is possible that objections are received from persons whose interest is likely to get affected by the proposed application. If the applicant receives such objections, he/it has to serve a copy of the objections to the Registrar of Companies or the Regional Director. The said objections have to be conveyed to them on or before the date of the hearing.
  2. Where on the date fixed for hearing the application or on any other date on which such hearing is adjourned, the applicant appears and the respondent doesn’t appear, the Tribunal may adjourn the hearing or hear and decide the application ex-parte in the exercise of the power conferred on it under Section 424(2)(f) of the Act. However, if the applicant fails to appear in such a manner, the application may be dismissed.
  3. The Tribunal at the time of the hearing may decide who all needs to be heard. As per the principles of natural justice, it is the applicant and the opponent who needs to be heard. However, if any objections are received from other parties or any other person seeks the permission of the Tribunal to intervene in the matter, then the Tribunal may allow such a party to be heard if its finds that such person is interested in the outcome of the application.
  4. After hearing the parties, if the Tribunal is satisfied that based on the facts and circumstances of the case, the variation would unfairly prejudice the shareholders of the class represented by the applicant, it may disallow the variation. If, however, the Tribunal is of the opinion that the variation should be allowed and is not satisfied with the contentions of the opponents, it may confirm the variation.
  5. The Tribunal may, at its discretion, make such orders as to cost as it thinks fit.
  6. The tribunal shall send a copy of every order passed to the parties concerned.
  7. The Tribunal shall decide every application as expeditiously as possible on perusal of documents, affidavits and other evidence if any, and after hearing such oral arguments as may be advanced.
  8. The company shall, within 30 days of the date of the order of the Tribunal, file a copy thereof to the Registrar of Companies.
  9. If any person is aggrieved by the order of the Tribunal, that person may file an appeal with the National Company Law Appellate Tribunal.

Conclusion

Section 48 of the Act becomes applicable when the share capital of a company is divided into different classes of shares and within such different classes, only rights attached to any selected class of shares are varied. The members have to give their approval either by the consent route or by the special resolution route. In addition, it also mandates the consent of other classes of shareholders in cases where variation by one class affects their rights. The Section empowers a class of members to object to variation of their rights and to seek cancellation of such variation in circumstances where they are prejudicially affected. In such cases, the detailed procedure as provided in the Act and the NCLT Rules, 2016 has to be followed. When an application challenging the variation is filed, the variation will not be effective until the Tribunal confirms it.

References


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Decriminalisation of offences under Companies Act

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This article has been written by Sharanya Ramakrishnan, pursuing a Diploma in General Corporate Practice: Transactions, Governance and Disputes from LawSikho. It has been edited by Ruchika (Associate, LawSikho).

It has been published by Rachit Garg.

Introduction

Corporate laws form the foundation of commercial regulation by administering entry of corporate entities into the market, regulating their operations, effecting accountability to their stakeholders and enacting corporate governance norms. There was a significant shift in the Indian corporate governance framework in the past few decades. The enactment of the Companies Act, 2013, and various reforms were undertaken since then in the field of company law paved the way for the establishment of corporate entities engaged in conducting business in an accessible manner.

To further the ease of doing business in India, the government of India sought to decriminalise certain offences under the Companies Act, 2013 (hereinafter referred to as “the Act”) to ensure smooth functioning of operations of companies as well as reduce protracted litigation. 

This article aims to analyse the basis of decriminalisation of offences under the Act and its positive and negative impact on the corporate sector.

Basic concepts

In order to understand the need and rationale for the decriminalisation of offences, the following concepts must be understood:

1. Difference between penalty and fine under the Act

PenaltyFine
Whenever the word “penalty” is used in a section, it implies that the default is within the purview of the in-house adjudication mechanism, i.e., the amount of penalty will be adjudicated by the Registrar of Companies.If the word “fine” is used in a section, it is outside the scope of power of the Registrar of Companies and it means that the adjudication will be done by a court of competent jurisdiction.

2. Cognizable and non-cognizable offences under the Act

new legal draft
Cognizable offencesNon-cognizable offences
All offences that amount to fraud (punishable under Section 447 of the Act) are cognizable offences.All other offences under the Act other than those amounting to fraud are non-cognizable.

3. Compoundable and non-compoundable offences under the Act

Compoundable offencesNon-compoundable offences
Compoundable offences are those punishable with: Fine or imprisonment or bothNon- compoundable offences are those punishable with: Fine and imprisonment or Imprisonment only

Background 

  1. Constitution of the Review Committee

The roots of necessity to decriminalise certain compoundable offences are elevated from the Ministry of Corporate Affairs (MCA) vide order dated 13.07.2018, wherein, the MCA established a Review Committee under the chairmanship of Mr. Injeti Srinivas to:

  • Review compoundable offences under the Act and examine if any of such offences can be decriminalised thereby making the defaulting party liable to penalty in lieu of imprisonment.
  • Review whether any of the non-compoundable offences under the Act can be recategorized into compoundable offences.
  • Suggest any improvements to the existing mechanism of levying penalties.

The Committee made the following notable recommendations:

  • Re-categorizing 16 out of 81 compoundable offences to an in-house adjudication framework wherein defaults would be subject to penalty by an adjudication officer.
  • Constituting the in-house adjudicating mechanism with increased transparency and making it more technology driven by conducting proceedings online and publishing orders on the website.
  • Widening the jurisdiction of the Regional Director (RD) with respect to the compounding of offences under Section 441 of the Act thereby unburdening the NCLT.

Considering the aforesaid recommendations, the Central Government introduced necessary changes by enacting the Companies (Amendment) Act, 2019.

Constitution of the Company Law Committee

Although the enactment of the Companies (Amendment) Act, 2019 brought about considerable ease in the penal pressure, the Government still felt the need to liberalise and relax the harsh penal provisions of the Act. This clubbed with the desire to enhance the ease of doing business and facilitate corporate growth, led to the establishment of the Company Law Committee (CLC) in September 2019.

The CLC in its report observed that serious violations of law, especially wrongful conduct involving fraudulent elements, should be dealt with under criminal law while procedural, technical and minor non-compliances, especially the ones not involving subjective determinations, may be dealt with through civil jurisdiction instead of criminal.

Based on the recommendations of CLC, various provisions of the Act were further amended by way of the Companies (Amendment) Act, 2020 which sought to countermand past failings by associating just and equitable liability based on the gravity of the offence.

Basis of decriminalisation under Companies (Amendment) Act, 2020

The concept of corporate criminality has proven to be quite puzzling as far as corporate liability is concerned. To make a corporation criminally liable for an offence, a crime needs to be proved beyond a reasonable doubt. Consequently, the element of ‘mens rea’ or guilty mind needs to be involved to determine criminality. In the earlier enactments, the legislature seems to have lost sight of the above, thus fastening criminal liability for offences involving even minor digressions and omissions.

In order to avoid the imbalance created between civil liability and criminal liability of corporations, decriminalisation of offences was sought for cases other than those involving fraud. In light of the same, the Companies (Amendment) Act, 2020 (hereinafter referred to as “the Amendment Act, 2020”) classifies decriminalisation into the following parts:

Omission of certain compoundable offences

The following offences were omitted:

S No.SectionProvisions of the Amendment Act
116(3)Default in complying with the Central Government’s directions for rectifying the name of the company
248(5)Default in complying with provisions pertaining to variation of shareholders’ rights
359(5)Default in compliance with the Tribunal’s order with regard to rectification of register of members 
466(11)Default in compliance with the Tribunal’s order with regard to the publication of the  order for a reduction of share capital 
571(11)Default in complying with provisions pertaining to the redemption of debentures, payment of interest, etc
6342(6)Provisions pertaining to non-cooperation of liquidator or officers of the company

Eliminating imprisonment and subjecting the offences to fine only 

There are certain listed offences wherein the legislature has done away with imprisonment while retaining the liability to pay a fine alone. Although violations arising out of the said offences can for all intents and purposes be considered to be serious in nature, imposition of fines was found to be appropriate as they do not involve public interest at large. The element of ‘fine’ was thus regarded as a suitable deterrent to ensure compliance for the following offences:

S No.SectionOffence
18(11)Failure of the company to comply with the requirements of special license given to Section 8 companies
226(9)Contravention of matters prescribed to be stated in the prospectus 
340(5)Default in complying with the requirements of the public offer 
468(11)Default in complying with the requirements for buy-back of shares 
5128(6)Default in complying with the provisions dealing with the maintenance of books of accounts of the company
6167(2)Contravention of provisions relating to the vacation of directors
7243(2)Default in compliance with the Tribunal’s directions regarding termination or modification of certain agreements.
8147Contravention of provisions of Chapter X (Audit and Auditors)
9392Punishment for contravention of provisions relating to foreign companies 

Re-categorization of offences 

Taking into account the overall pendency of cases in courts and in an attempt to mitigate the burden on such courts, the Amendment Act, 2020 seeks to administer and adopt a principle-based approach to eliminating the imposition of penal consequences in case of minor and technical defaults. As a result, in addition to the 16 offences being decriminalised under the Companies Amendment Act, 2019, more offences have been decriminalised and reclassified by replacing criminal fines with civil penalties under the Amendment Act, 2020.

The levying of such monetary penalties can now be adjudicated by an In-house Adjudication Mechanism (IAM) as provided under section 454 of the Act, without having to approach criminal courts.

  • Examples of offences decriminalised by substituting a fine with a penalty
S No.SectionOffence
156(6) Default in transfer and transmission of securities 
286(1) Punishment for contravention of the chapter on registration of charges 
388(5)Failure in maintaining Register of Members/ Debenture Holders / other Security Holders
489(5)Failure of any person in making a declaration in respect of a beneficial interest in any share
589(7)Failure of a company to file the return for declaration in respect of a beneficial interest in any share.
690(10)Failure of any person in making a declaration of Significant Beneficial Owners in a company
790(11)Failure of a company to maintain Register of Significant Beneficial Owners in a company
892(6)Non conformity of Certification of Annual Return by Company Secretary in practice, as per the Act and rules made under the Act
9124(7)Failure to comply with the requirement for payment of dividend and transfer to Unpaid Dividend Account 
10134(8)Contravention of provisions with respect to Financial Statement, Board’s Report, etc.
11135(7) & (8)Default in compliance with respect to Corporate Social Responsibility
12143(15)Non-compliance by auditors with reference to reporting of fraud
13184(4)Contravention of provisions related to disclosure of interest by director annually and in the meeting where contract or agreement is discussed 
14232(8)Contravention of provisions by either transferor company or the transferee company with respect to merger and amalgamation of companies
15452(2)No imprisonment for wrongful possession or withholding of property of the company by any officer or employee, if he has not been paid provident fund, pension fund, gratuity fund or other Employees Welfare Fund and compensation under the Workmen’s Compensation Act,1923
  • Examples of offences where the penalty is reduced
S No.SectionOffenceChange in penalty
164(2)In case a company fails to file a notice of alteration or increase or redemption, of share capital with the Registrar within 30 days. Reduction in the amount of penalty on company and every officer who is in default from Rs. 1,000 to Rs. 500 for each day during which default continues.
Further, reduction in the maximum amount of penalty on every officer who is in default from Rs. 5,00,000 to Rs. 1,00,000. 
292In case a company fails to file its annual return within a specified period (i.e. 60 days from AGM). Reduction in the amount of penalty on company and every officer who is in default from Rs. 50,000 to Rs. 10,000.
Further, reduction in the maximum amount of penalty from Rs. 5,00,000 to Rs. 2,00,000 in case of a company and Rs. 50,000 in case of an officer who is in default. 
3117In case any company fails to file the resolution or the agreement with the Registrar within a specified time (i.e. 30 days from the date of passing the resolution). Reduction in the amount of penalty on the company from Rs. 1,00,000 to Rs. 10,000, in case of continuing failure, each day penalty from Rs. 500 to Rs. 100 and maximum amount of penalty from Rs. 25,00,000 to Rs. 2,00,000.
Reduction in the amount of penalty on the officer who is in default from Rs. 50,000  to Rs. 10,000 in case of continuing failure, each day penalty from Rs. 500 to Rs. 100 and maximum amount of penalty from Rs. 5,00,000 to Rs. 50,000.
4137In case a company fails to file the copy of the financial statements with the Registrar within the time specified therein (i.e. within 30 days from the date of AGM).Reduction in the amount of penalty on the company from Rs. 1,000 to Rs. 100 for each day during which the failure continues and maximum amount of penalty from Rs. 10,00,000 to Rs. 2,00,000.
Reduction in the amount of penalty on MD. CFO/ directors from Rs. 1,00,000 to Rs. 10,000 and maximum amount of penalty from Rs. 5,00,000 to Rs. 50,000. 
5140In case the auditor fails to file his resignation with the Registrar within the time specified therein (i.e. 30 days from the date of resignation).Reduction in the maximum amount of penalty on auditor from Rs. 5,00,000 to Rs. 2,00,000.
6446B In cases of non-compliances of any of the provisions of the Act by a One Person Company, small company, start-up company or Producer Company, or by any of its officers in default, or any other person in respect of such company.Reduction in a penalty amounting to not more than  1/2  of the penalty specified in such provisions subject to a maximum of:
Rs 2,00,000- in case of a company
Rs 1,00,000- in case of an officer in default or any other person.
  • Increase in penalty for certain offences

Although criminal liability has been extinguished in the aforesaid provisions, to deter non-compliance, there has been a significant increase in the amount of penalty in a few strategic provisions of the Act as given below:

S No.SectionPunishment under Companies Act, 2013Punishment under Companies (Amendment) Act, 2020
1135- Corporate Social Responsibility Company- fine between Rs 50,000 and Rs 25,00,000
Officer in default- imprisonment up to  3 years or with a fine between Rs 50,000 and Rs 5,00,000, or with both
Company- penalty fixed to twice the amount unspent/not transferred or Rs 1 crore, whichever is less
Officer in default- penalty fixed to 1/10th of the mount unspent/not transferred or Rs 2,00,000, whichever is less.
2188- Related Party TransactionsDirector/Employee:
1.  Listed company imprisonment up to  1 year or fine between Rs 50,000 and Rs 5,00,000, or with both
2. Other companies- with fines between  Rs 25,000-50,000
Director/Employee:
1. Listed company- a penalty of Rs 25,00,000
2. Other companies- a penalty of 5,00,000
3405- Submission of information and statistics to Central GovernmentCompany- fine up to  Rs 25,00,000
Officer in default-imprisonment up to  6 months or with a fine between Rs 25,000- Rs 3,00,000 or with both
Company and Officer in Default- a penalty of Rs 20,000 and in case of continuing failure, with a further penalty of Rs 1,000 for each day during which such failure continues, subject to a maximum of Rs 3,00,000

Offences to be dealt with under an alternative framework or mechanism

The Amendment Act, 2020 has introduced an alternative framework for the supervision of certain provisions instead of resorting to change in the nature of such offences therein. This can be understood by the examples given below:

  1. In case of non-compliance with the order of the Regional Director directing change in the name of the company, the criminal fine stated in Section 16(3) is substituted by empowering the Central Government to allot a new name to the defaulting company and directing the Registrar of Companies to enter the new name in the Register of Companies and issue a new Certificate of Incorporation.
  1. In case of non-compliance with the compounding order issued by the Regional Director or NCLT under Section 441 of the Act, punishment of imprisonment and criminal fine is removed and, in its place, the maximum compounding fee for the initial offence for which compounding application is made has been doubled.

Impact of decriminalisation of offences

Ease of doing business

The number of compliances imposed on Indian corporates are far more as compared to corporates elsewhere. There are quarterly, monthly, half-yearly and yearly compliances under the myriad statutes that rule our country today. In addition, every statute contains a penal provision for any kind of non-compliance. Consequently, a huge statutory burden is imposed on corporates irrespective of their size and scale of operations. 

Decriminalisation of offences would lead to a positive impact on business decisions of Indian as well as foreign investors and ultimately will foster the growth of corporates in our country.

Increased foreign investment

Foreign Direct Investment (FDI) is one of the major sources of funding for the Indian corporate sector. By providing civil liability for the majority of offences, the Indian Companies Act has aligned itself to corporate law provisions prevailing in several other countries. As a result, it boosts the confidence of major FDI players and enables them to opt for various investment opportunities in India. Additionally, by removing imprisonment for contravention of provisions relating to foreign companies and limiting it to fine alone, it will promote the setting up of more and more places of business in India by foreign companies. 

Improved corporate governance

The scope IAM Framework has increased as a result of decriminalisation, thereby enabling the Adjudicating Officer to take action against wilful defaulters, impose penalties and make good the offence. While adjudging the penalty, the Adjudicating Officer has to work within the parameters set out in the Act itself, thereby ensuring better compliance. 

Improved Corporate Social Responsibility (CSR) efforts from corporates

The Act of 2013 mandated compliance with CSR provisions for certain classes of companies thereby increasing the social consciousness among corporates to a certain extent. However, the penal provisions in this regard were highly stringent providing for imprisonment of up to 3 years for not making adequate expenditure on CSR activities as mandated by the Act. This was highly discouraging to the corporates as the law did not provide any flexibility for corporates with a genuine plan of action for making a difference in society.

Being so, it is a welcome measure to remove the provision for imprisonment up to 3 years and substitute the same with an enhanced penalty, with respect to non-compliance with CSR provisions of the Act. Furthermore, the Act also prescribes an option for transferring unutilized funds to a separate account for use within the subsequent 3 years. All this will definitely go a long way in setting up a conducive environment for Indian corporates to conduct CSR activities and contribute effectively to societal development.

Unburdened various benches of NCLT

As a result of decriminalisation, the NCLT can utilise its time in affording relief to more serious cases by bypassing minor offences that can be dealt with by payment of a fine.

Relaxations to Officers in Default

The Officers in Default can heave a huge sigh of relief on being saved from the fate of imprisonment for a minor departure in procedure or technical omission. It will also allow them to sleep better knowing that transgressions will be viewed only with the severity that it deserves.

Drawbacks to the decriminalisation of offences

  1. Although decriminalisation reduces the burden on courts/NCLT to a great extent, shifting the power to adjudicating officers being government servants may encourage corruption and political influence.
  1. The defaulting company may take undue advantage of the monetary penalties imposed as they may not be a sufficient deterrent and would only be considered as a “cost of doing business”. Such penalties may be biased towards companies with large turnovers and substantial cash reserves. Imposition of fixed penalties can have varied consequences, for some, it may be considered as a “fee” to earn their desired profits due to their large turnover, while for others, it may cost them their total annual earnings.

Conclusion

To summarise, due to the Amendment Act, 2020, the corporate regime has taken on a progressive turn. The companies can not only reduce their compliance costs but can also focus on their business activities. Due to the decriminalisation of offences, it becomes easier for companies to rectify their defaults, pay the stated penalty and become compliant. It brings efficiency and expediency into the system by reducing the burden on courts. It also enables ease of doing business and ease of living for corporations. Consequently, the Amendment Act, 2020 can be said to be a step in the right direction by the Government.

References 


Students of Lawsikho courses regularly produce writing assignments and work on practical exercises as a part of their coursework and develop themselves in real-life practical skills.

LawSikho has created a telegram group for exchanging legal knowledge, referrals, and various opportunities. You can click on this link and join:

https://t.me/lawyerscommunity

Follow us on Instagram and subscribe to our YouTube channel for more amazing legal content.

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