Course Title: History of Taxation L T P/ SW/ TOTA

S FW L
CREDI
Course Code:
T
UNITS
2 - - - 2
Credit Units: 3

Course Objectives:
This course will provide each student with an exposure to crucial aspects of taxing system in its
historical perspective covering the period of codification also.The objective of the course among
others is to give students an in depth understanding of taxation not only as prevalent but also in
its evolutionary aspects.
Pre-requisites:
Basic knowledge of History concerning taxation and Development of Tax Laws in India and
abroad.
Student Learning Outcome:

To ensure all newly qualified law graduates to have the technical and professional skills in tax
laws to begin their higher studies from which they can build their professional knowledge and
skills in its national and international perspectives
Course Contents/Syllabus:

Module I: Weightage (%)

Origin, history and development of tax impositions, ancient and medieval 20

period, taxation during Delhi Sultans and Mugal Period in India.

Module II:
Modes and Aspects of Revenue Collection, Zamindari 20
System and its abolition, revenue enforcement and
adjudication, default and consequences in feudal system.
Module III:

Tax law codifications, Emergence of taxing statutes, repeal of some tax 20

statutes from time to time, end use of the tax /revenue collections ,

  Module IV :

Tax revenue and Government budget , government control & central 20

vigilance commission

Module V :

Tax authorities: powers and duties, adjudication, search, seizure, 20

production of documents/ information, attachment, garnishee orders,
priority of claims

Pedagogy for Course Delivery:

The course will be taught by delivery of lectures, interaction/discussions, presentation of papers,
attending to seminars, and study of the case laws

Assessment/ Examination Scheme:

11 Components CT LP PR A EE
Examination Weightage 10 10 25 5 50
(%)
Scheme:
Text and References:
Legal & Constitutional History of India by Justice M. Rama Jois (selected portion regarding
Treasury & Finance), Constitutional Law & History of Government of India by Prof.CL Anand ,
Constitution of India by DD Basu , Concise commentary on Income Tax by Ahuja & Gupta , Law &
Practise of Income Tax (Kanga & Palkiwala’s )revised by Revised by Arvind P Datar , Lexis Nexis
Publishers (Relevant portions from the referred books )