SPORTS LAW & TAXATION

Introduction:

In the recent past the whole context of sport events has changed. There has been significant increase in the income levels and awareness. Sporting events are no longer a test of skill and strength but also an entertainment and recreational event. There has been a significant inflow of capital and business through sponsorships, rise in income of sporting bodies, appearance fee charged by the sports personalities, etc.

The tax law of India provides that in case of sportsmen or artists participating in such events or shows, all income accruing or arising or deemed to be accruing or arising, received or deemed to be received in India is taxable in India. Section 115BBA of Income Tax Act, 1961 provides that when any sportsperson who is not a citizen of India and is a non-resident participates in India in any game or sport or advertisement or makes any contribution in form of article to any magazine, journal or newspaper the amount of income over it will be charged at the rate of 20% plus surcharge as applicable.

Taxation in India:

The commendability for sports in India especially Cricket is unmatchable. With the introduction of various premier leagues such as Indian Premier League (IPL), Pro Kabbadi League (PKL), Indian Super League (ISL) and Badminton Premier League (BPL) the Indian crowd is getting attracted towards it and a huge turnout of the fans can now easily be witnessed in the stadiums. The charm of Indian as well as foreign players makes such leagues not only interesting but also helps in the generation of huge amount of income. But the question comes that how the income of all the players will be taxed in India? To answer this question Section 194E of Income Tax Act, 1961 comes into picture. According to the said section any person who pays money to a non-resident sportsman or entertainer or pays money to sports institution or an association or income referred under Section 115BBA is required to deduct tax at source under Sec 194E. However an exception has been made under it that if a non-resident person is paid less than ₹2500 in an annual year then there is no requirement to deduct tax at source.

To boost the international sporting events in India leverage has been provided where an exception has been granted under Section 10 of Income Tax Act, 1961. Section 10(39) talk about “Income from international sporting event.” It states that any specified income of any specific person from any international sporting event is fully exempted that event is approved by any international body, involves participation of more than 2 countries and is notified by the Central Government in this regard. However the income generated by the players under such sporting tournaments is not subject to any kind of exception. India in the recent past has successfully organized various international games which include Commonwealth Games 2010, ICC Cricket World Cup 2011, Men’s Hockey World Cup, etc. It only helps in boosting the economy but also helps in increasing the FDI in India. However, with the introduction of professional sports league such as IPL, PKL and other premier leagues that make enormous profits are not exempted by the government which leads to unambiguity. Under Section 12(A) an exemption has been granted to certain sports organizations that work without profit motive and are recognized as non-profit entities. 

Goods and Services Tax Act, 2017:

On the GST (Goods and Services Tax) front an exemption has been provided to the sports authorities that there is no GST payable on the services provided by a recognized sports body to a recognized sports body. However, as far as the sports accessories are concerned 12% GST is levied upon sports accessories.

In the recent past various applications are revolving in the market where fantasy sports leagues are organized and there has been a flow of money. In the case of Mahalakshmi Cultural Association vs. The Director, Inspector General of Police & Ors.[1], Supreme Court held that such fantasy leagues are merely a skill based game. The terms and conditions explicitly clear the air on how much tax will be paid after a winner is declared. If a person wins an amount above ₹10000 then 30% tax will be charged upon it. However, as it is termed as skill based game and is regulated by Federation of Indian fantasy sports there are certain guidelines that have to be followed by any person who is registering for it.

Since the judiciary is keeping a close eye towards legalizing the betting and gambling subject to certain rules and regulations, it is required to make respective changes in the domestic taxation laws as well. Proper legislative as well as descriptive information is required while legalizing all such activities in India.


[1] Special Leave to Appeal (C) No(s).15371/2012

1st National Virtual Moot Court Competition: Law Addicts

Baskaran & Associates is proud to announce that we are now Knowledge Partners along with Exordium Edu Hub for the 1st National Virtual Moot Court Competition 2020 being organized by Law Addicts. We aim to serve and help the legal fraternity grow. In order to achieve this goal we have collaborated with Law Addicts for this initiative as their Knowledge Partner.

ABOUT HOST ORGANIZATION:
LAW ADDICTS is a fiercely expanding rostrum that aspires to disseminate legal awareness among masses who have an infinite passion towards law, springing from varied educational fields. It is backed by the motto, ‘Addiction yielding knowledge’ and frequently conducts online webinars, competitions and other events at feasible rates to satisfy its motto. Our long-term agenda is to offer scholarships to law aspirants transcending from the underprivileged strata, who find it burdensome to engage in fruitful competitions/events because of its daunting entry fee and other expenses.

ABOUT THE MOOT:
Law Addicts is now launching its 1st Edition of Virtual National Level Moot Competition on LGBTQI Rights with an aim to promote student involvement in Social issues by providing a fair and competitive environment for exchange of thoughts. The subject matter deals exclusively with sexual orientation and gender identity law. The importance of the vulnerability of the LGBTQI community to sexual orientation discrimination in many nations including their right to marriage equality is highlighted through this Moot Court Competition.

Eligibility:
All students pursuing graduate or postgraduate course from any recognized college, university or institution in India shall be eligible to participate. Each Team members comprise at least one law student from any recognized law school, university or institution in India. Each participating team shall have a minimum of two members and maximum of three (3) members comprising of 2 speakers and 1 researcher. In the case of a 2-member team, one speaker can also take up the researcher’s test.

Registration:
Teams are required to complete the registration on or before 2nd August, 2020 (24:00 IST) by making the payment of the registration fee and filling the registration form. The receipt of payment of the registration fee must be uploaded in the registration form. The link for the registration form is given here.

The Registration Fee is Rs. 300/- per team. The registration fee payable for the competition must be paid latest by 2nd August 2020 to: Account Name: J.S. Shreedhar, Account Number: 36746793528 IFSC Number: SBIN0015264 OR Google Pay Number: 9790696219

Memorial Submission:

  • Each participating team in the Competition is required to prepare memorials on behalf of both Petitioner and Respondent based on the problem released by the O.C.
  • Memorials are to be submitted in .pdf format before 23:59 IST, 18th August 2020. File name should only mention Team Code. For instance: TCLA10.pdf.
  • Memorials are required to be submitted through the submission form given in the brochure. No submissions will be accepted via emails. The memorials are to be drafted as per the rules mentioned in the brochure.

Researcher’s Test:
The Researcher’s Test shall take place on 21st August 2020. The Test shall comprise of 50 questions, MCQ in nature.

Structure of the Competition:
Draw of lots along with the exchange of memorials will be conducted on 21st August 2020. The sides, round timings along with memorials of the opponent counsel shall be sent via email before 18:00 IST, 21st August 2020. The Competition shall consist of the following rounds: The Preliminary Round, The Quarter-Final Round, The Semi-Final Round, The Final Round.

Cash Awards & Incentives:
Winner – Rs. 2500/- along with Certificate of Merit along with an opportunity to intern with Baskaran & Associates.
Runner Up – Rs. 1200/- along with Certificate of Merit along with an opportunity to intern with Law Addicts.
Best Speaker – Rs. 500/- along with Certificate of Merit along with an opportunity to intern with Baskaran & Associates.
Best Researcher – Rs. 500/- along with Certificate of Merit along with an opportunity to intern with Law Addicts
Best Memorial – Rs. 500/- along with Certificate of Merit along with an opportunity to intern with Law Addicts.
E-Certificate of participation will be provided to all participating teams and E-Certificates for advanced rounds will be provided to qualifying teams.

Further Details about the Rounds, Structure, Rules and Moot Proposition can be found in the  Brochure attached below:

In the event of any clarifications, kindly contact:
Ms. Sonu Mehtha .S. (Vice President, Law Addicts) – +91 6369639060 OR mail us at lawaddictss@gmail.com

PLEASE NOTE: Any number of teams from the same university can participate.

EVENTDATE(S)
Final Registration Deadline2nd August 2020
Dates of Competition22nd August, 2020- 23rd August 2020.

Work for it more than you hope for it.

Happy Mooting and Best of Luck!

F for Patent Family

Patent families have become almost an important element of any patent information. Fundamentally, patents do not exist in isolation and thus forms a part of much wider world. About 80 million patents have been published worldwide which would almost pile up to the height of Everest. Amongst these patents, its often the case that one invention is linked to others. These connected inventions are the indication of existing patent families.

A patent family is a group of patent documents that describes a single invention or set of related inventions. The patent documents belonging to a family are generally related to each other by one or more common ‘ancestors’, or originating patent applications. The documents in a patent family are often spread across a number of countries. Like a real family, these members inherit information from each other, creating a family tree of documents.

A patent family provides for a good insight about the worldwide status of an Invention. The patent family also helps as an indication of where the invention is protected. Hence the patent families could be very useful in understanding a bigger picture of the technology.

JioMeet versus Zoom

Video conferencing apps like ZOOM, Google Meet have come to the rescue of the public who are distanced from their near and dear ones owing to the pandemic and social distancing.  With such apps gaining popularity, Reliance Jio launched its own app JioMeet as a direct rival and an Indian alternative to Zoom.  With an all-time high zeal to achieve “Atmanirbhar Bharat”, JioMeet has made a timely launch in India. However, with the launch of the app, came a controversy that the user interface of JioMeet was the exact copy of Zoom. Several Twitter users highlighted that it was a screen imitation of Zoom.  In a statement issued to the media, Zoom India Head Sameer Raje, mentioned about being in talks with their legal team regarding the possible legal action against JioMeet.[1] 

JioMeet, like Zoom, supports HD audio and video conference call, scheduling meetings, adding up to 100 participants, and screen sharing. A closer look at both the applications showed that except for the font and the colour combinations, the app uses the same phrases, icons, and designs as the Zoom app.[2]  With such uncanny resemblance, the question arises that whether JioMeet infringes on the copyright of Zoom.

  Under the Indian Copyright Law, computer programs, computer software or operating system that is a set of instructions expressed in words, codes, schemes, or any other form are protected. There is no explicit clarity on whether it protects the user interface.  However, the Ministry of Electronics and Information technology provides an interpretation that helps to solve this confusion. It states that:

“Copyright protects the form of expression and can be used to protect source code and the object code of a computer program. Furthermore, the computer program is protected as a literary work by the Indian Copyright Act and hence, the look and feel of Graphical User Interface (GUI) can be protected under the Copyrights.”  [3]

 However, despite the protection, the mere presence of icons would not be protected as they can simply indicate the function of the application. Copyright law does not protect mere ideas but protects the expression of the idea.  Thus, the way in which such icons are arranged or the way they are related and connected to different elements of the application or the design encoded in a program for the efficient functioning of Zoom is protected by copyright.

On a detailed study of the graphical user interface, JioMeet is a literal imitation of the protected elements of Zoom with a few cosmetic changes. An expression of idea will violate copyright law if it is an exact imitation of the original with minor changes.[4]  Except for minor changes in the font and colour combinations, the text and arrangement of the features are almost identical. An ordinary man on viewing both the apps is likely to be confused and be under an unmistakable impression that JioMeet is a copy of Zoom, which is infringement.[5]  Hence if Zoom files a copyright infringement suit against JioMeet, it will hold a stronger stand and even though JioMeet has made new changes, this will not absolve it of its liability for infringement.


[1] Kritti Bhalla, ‘Reliance JioMeet could face legal action over copy pasting Zoom, 9th July 2020 https://inc42.com/buzz/reliance-jiomeet-could-face-legal-action-over-copy-pasting-zoom/

[2] Kritti Bhalla, ‘Reliance’s JioMeet ridiculed at Launch for copy pasting Zoom’, 3rd July 2020 https://inc42.com/buzz/reliances-jiomeet-ridiculed-at-launch-for-copy-pasting-zoom/

[3] Ministry of Electronics and Information technology  https://www.meity.gov.in/content/copyright

[4] Amartya Bag, ‘Copyright Violations In Cyberspace- Offences and Protection’, September 4 , 2014  https://blog.ipleaders.in/copyright-violations-in-cyberspace-offences-and-protection-mechanisms/#:~:text=The%20general%20rules%20of%20copyright,constitute%20violation%20of%20copyright%20law.

[5] R.G Anand vs M/S. Delux Films & Ors [18 August, 1978 AIR 1613, 1979 SCR (1) 218]

A Journey to the Trademark search Backend (Part I)

            When an entrepreneur wants to apply for registration of a trademark with the Office of the Controller General of Patents, Designs, and Trademarks (CGPDT) he is required to select a distinct brand name. The name has to be unique not only verbally but also phonetically. Extensive care is to be taken to avoid any likelihood of confusion on the part of the public with an earlier registered trademark. Therefore, before the filing of a trademark, a public search is done to check if any similar name or a name close to it exists in the record.

            Public Trademark search is a facility provided on the Intellectual Property Office’s (IPO) official website for the convenience of public and users. All registered trademarks including those in the process are available during the public search.

The IPO’s search interface provides for the following three types of searches:

  • Wordmark

It further provides three sub-types of search:

  1. Start With – It shows all the trademarks starting with the searched word.
  2. Contains – It shows the result of all the trademark containing the searched word.
  3. Match With – It shows the trademarks matching exactly with the searched word.
  • Phonetic – As this search type suggests, it is performed to search phonetically similar words.
  • Vienna Code – It is performed to find a similar artistic representation.

Phonetic Search

            Phonetic Search shows trademarks having a similar sound registered in a specific Nice class in comparison to a new trademark searched for in the same class. All trademarks with different spelling but a sound too similar to confuse consumers of an average intelligence shows up in the result.

TMview & Global Brand Database

            To check if similar or identical trademarks are registered one has to consult trade mark databases. Registered trademarks in India are covered by the European Intellectual Property Office (EUIPO)’s tool called “TMview”. It allows free-of-charge trademark searches. It includes all types of trademarks present in the official databases of the participating trade mark offices, the EUIPO and WIPO. The tool is updated daily by the respective national trade mark offices and it is available in more than 35 languages. Data of more than 50 national offices are available in TMview, including data from all national EU offices.[1]

            An another tool for trademark search is Global Brand Database of WIPO. These databases contain records of many national as well as international registries. Both the databases allow usual Boolean search operator. When phonetically searched for a word, they return a number of words that sound like the searched word.

            TM view claims to contain 42 million records, the Global Brand Database 30 million (as of 8 August 2017). The coverage of the two databases differs considerably, however. While both contain the important international registrations, EU marks, US marks and German marks, TM view is much stronger for other European countries. The UK register is missing from the Global Brand Database, for example. On the other hand, the WIPO’s Appellation of Origins (Lisbon) register is missing from TM view. Overall, from a European perspective, TM view has a leg up.[2]

            TM view wins on coverage but the Global Brand Database wins on its search capabilities because of not only its phonetic search but also more search options.


[1] European IPR Helpdesk, EUIPO, accessed on 23rd July 2020, https://www.iprhelpdesk.eu/sites/default/files/newsdocuments/Fact-Sheet-How-to-Search-for-Trade-Marks.pdf

[2] Battle of the free trade mark databases – Global Brand Database versus TMview, The IPKAT, accessed on 24th July 2020, http://ipkitten.blogspot.com/2017/08/battle-of-free-trade-mark-databases.html

Revision of Legal Age of Marriage for Indian Women.

The year 2020 is the year of change. That is true particularly in the case of an Indian female’s legal age to tie the knot, as the Government of India has dived deep into the possibility and need to increase the marital age of women from 18 to 21 years. The major reason for changing the marital age is the high risk of mortality rate amongst young mothers and their infants. In February 2020, the Finance Minister Mrs. Nirmala Sitharaman had announced during the budget that this decision will be looked into again in the span of the following six months.[1]

Most  marriages involving underage women occur amongst families having poor socio-economic conditions. Even though there are laws restraining child marriages in India, child marriages continue to happen . Rural rates of child marriages were three times higher than urban India rates in 2009.

The most recent incident took place on 1st July 2020 at Dombivli in Maharashtra, where police got a tip off about the marriage of a girl as young as 16 years of age to a man ten years older to her. The police arrested the groom, his family and the girl’s parents under the penal provisions of Prohibition of Child Marriage Act (2006).[2]

The brides as young as 19 years of age have little or no knowledge about reproductive health, no physical or mental maturity to handle problems of married life. They are unaware of the use of birth control measures like Copper T I-UD[3], pills, condoms, abortion, etc. to avoid early pregnancy. The number of women and girls in India who died due to complications during pregnancy and childcare in the first two decades of the 21st century was as high as 35,000 , though it has significantly decreased from 1,03,000 deaths in the year 2000.

As far as the statistics in the 2020 report of UNICEF[4] are concerned, Niger, the Central African Republic and Chad topped the list of countries having child marriages with 76% , 68 % and 67% women getting married before their 18th birthday.[5] These  women , when pregnant are not taken to hospitals , but deliver with help of midwives . Many lose a lot of blood during pregnancy and due to menstruation after delivery.  Many suffer from anemia, post-partum depression and malnourishment. Many of them belong to BPL[6] Families. They do not get incubators and Neo-natal ICU[7] cares for their low birth weight and premature babies. The lack of skilled delivery, a nutritional diet, vitamin supplements, psychological counselling of young mothers and complete vaccination of the infants leads to mental trauma for the mothers as well as stunted growth of their children.

Following the announcement February 2020 , the Ministry of Women and Child Development released an official statement on 6th June 2020 stating , “The Government of India , in a gazette notification issued on 4th June 2020 has set up a task force to examine the age of motherhood , imperatives of lowering MMR[8] , improvement of nutritional levels and related issues.”

The said task force is expected to suggest ways and means to encourage higher education amongst the women, explore the impact of marital age on both IMR[9] and MMR, the psychological health of the mother and child . The task force shall also study the sex ratio at birth and the overall child sex ratio, which is skewed in India, having more number of boys than girls at birth, due to female foeticide and infanticide. The task force shall also suggest amendment in the existing laws in relevant spheres, in order to have smooth implementation of its recommendations. Moreover, it will be provided with secretarial assistance by NITI Ayog.

India is a land of paradoxes and ironies .On one hand women are getting trained to join the armed forces and also actively participate in space research, while on the other a young, illiterate child bride dies during an early pregnancy.  The Government’s decision is welcome as both males and females in India will be legally eligible to marry only after completion of 21 years of age. Thus, bringing in gender parity in the true sense of the term.

Shraddha Pandit

Final Year LLB (3 Years Course)

New Law College, Mumbai


[1]“Indian Government may revise the Legal Age of Marriage for Women”, Shethepeople (12th June 2020) https://www.shethepeople.tv/news/india-revise-legal-marriage-age

[2]“Police step in to stop child marriage”, Hindustan Times (3rd July 2020) –https://www.hindustantimes.com/cities/police-step-in-to-stop-child-marriage/story-j6CFm6oGUusUy2WFKyD42M.html

[3] Intra-Uterine Device 

[4] United Nations International Children’s Fund formerly known as United Nations Children’s Emergency Fund (1946)

[5] “Child Marriage around the World” , Statistics by UNICEF ( 11th March 2020) – https://www.unicef.org/stories/child-marriage-around-world

[6] Below Poverty Line Families

[7] Intensive Care Unit

[8] Maternal Mortality Rate

[9] Infant Mortality Rate

“Lottery Lagi Hai Kya?”: Position of ‘Lottery’ in Maharashtra

  • Introduction

The Game is something which is to play whether by skills or by chance. The game which is played by chance are those where winning is totally dependent upon luck, there is no role of mental or physical skill and results are uncertain. In India, game of chance falls under lottery which is generally prohibited. Whenever the term lottery comes in mind people get lost in the world of dreams. In the developing time, lottery has become an important part of society. But if we look at the society today, there are a lot of failures happening every day under the name of lottery, people are losing their hard-earned money. Due to which gambling, betting and Lottery are considered as immoral means of earning because somewhere it is against the attitude of honest labour and hard work, upon which social happiness is dependent. The Hindi Phrase “Lottery lagi hai Kya?’ is generally used when someone get something without any effort only just by chance or luck.

  • Legal Frame work of Lottery
  • Lottery in India

In India, Lottery is being enumerated under Entry 40 of List I of the Seventh Schedule of the Constitution of India, has been generally excluded from the ambit of gambling, which is a State subject under Entry 34 of List II of the Seventh Schedule. Accordingly, center had made following Legal frame-work;

The Lotteries (Regulation) Act, 1998Regulates Lottery business
Indian Penal Code, 1860Keeping Lottery office is Crime[1]
Telecom Commercial Communications Customer Preference Regulations, 2010Prohibits Unsolicited Commercial Communications”
The Cable Television Network Rules, 1994Prohibits Advertising Gambling Activities
Income Tax Act, 1961Imposition of tax on winnings from lotteries, crossword puzzle, races, card games, betting etc.[2]
The Consumer Protection Act, 1986Included lottery business into ‘Unfair Trade Practice’[3]

  • Lottery in Maharashtra

In Maharashtra in 1958 Section 294A of IPC is been repealed by the Section 33 of Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958[1] (w.e.f. 01/02/1269). Later on, 12th April, 1969, State of Maharashtra by the state finance department established the lottery with an objective to stop people from being deceived by illegal lotteries. In Maharashtra according to The Lotteries (Regulation) Act of 1998 state government has the right to print and sell lottery tickets either itself or through authorized selling agents. The selling of lottery tickets became a full-time or part-time business for many unemployed and on other hand poorer are getting more poorer by losing their money in lottery. There are following Maharashtra Government approved Lottery:

  • Gajraj Monthly
  • GajLaxmi Shani
  • Ganesh Laxmi Samruddhi
  • Maharashtra Laxmi Weekly Draw
  • Surbhi Manga
  • Position of Lottery in Maharashtra

The important thing is that horse racing, cricket betting are things that are played by the rich peoples of the society. The chain of gamblers is very wide and the police system to prevent it is very meagre. The money from such illegal activities is causing huge tax losses and crime is on the rise. The money used for the welfare of the society is being wasted. Today, despite the strict laws of the state government, the business is booming illegally.

There are total 13 States like Kerala, Goa, Maharashtra, Madhya Pradesh, Punjab, West Bengal, Assam, Arunachal Pradesh, Meghalaya, Manipur, Sikkim, Nagaland and Mizoram where lotteries are not banned. Although, Center permit only state to run lottery business but number of cases has taken into cognizance that there are unauthorized lotteries running in state. The money from such illegal activities is causing huge tax losses and crime is on the rise. The money used for the welfare of the society is being wasted. Today, despite the strict laws of the state government, the lottery business is booming illegally. For the same reason in 2011 The Finance department had issued the list of 258 legal lotteries following the proliferation of illegal lotteries in the state. The state finance ministry also warned that promoters and distributors of illegal lotteries would be severely punished under Sections 14 (1), 17 and 18 of Maharashtra Tax on Lotteries Act, 2006.[2] 

Unlike other states lottery is legal in Maharashtra and under The Lotteries (Regulation) Act lottery is conducted once in a week[3]. It is claimed by the state that the total revenue from the Lottery business is Rs 138 Cr which is ten time lesser than Kerala. There is loss in revenue and also it is difficult to have control over online transactions. The state government has blamed the proliferation of online sales of lotteries from other states, resulting in January, 2020, the Hon’ble Deputy CM and Finance Minister of the state, Ajit Pawar declared the ban on online sale of lottery tickets of other states in Maharashtra[4]. Thus, conclusively the state government needs to tighten the laws and enforce them in the same manner.    

Dhananjay Padwal

4th Year Student

BA LLB Pune University


[1] Bombay Act 82 of 1958

[2]  Accessed On 19-07-2020: https://timesofindia.indiatimes.com/city/nagpur/Goverment-issues-list-of-legal-lotteries/articleshow/7243947.cms

[3] Section 4(h)

[4]Accessed On 19-07-2020: https://mumbaimirror.indiatimes.com/mumbai/civic/online-lotteries-of-other-states-to-be-banned-in-maha/articleshow/73258510.cms

[1] Section 294A Of Indian Penal Code,1860

[2]Section 115BB

[3]Section 2(1) (r)(3)(b)

BLUE TICKS IN THE LEGAL WORLD

Social Media platforms such as WhatsApp, Telegram and E-Mail services are now gaining a prime importance in the legal industry. The Covid-19 pandemic has resulted in digital summons and notice services in the country.

It was in the case of SBI Cards & Payments Services Pvt Ltd vs Rohidas Jadhav[1], the Bombay High Court first time recognised and validated the service of notices through WhatsApp. Justice Gautam Patel, who was hearing the case, said “For the purposes of service of notice under Order XXI Rule 22 of the Code of Civil Procedure, I will accept this. I do so because the icon indicators clearly show that not only was the message and its attachment delivered to the respondent’s number, but that both were opened as well.

According to the law, a legal notice can be served to an individual or firm via registered post or by visiting in person. However, this has changed in recent times after the enactment of the I-T Act, which recognises electronic communication such as e-mails and text messages as legal evidence.

Therefore recently on 10th July 2020, Chief Justice of India S.A. Bobde observed that “It has been brought to our notice that it was not possible to visit post offices for services of notices, summons, and pleadings. Such service of all the above may be done through email, fax and other instant messenger services like WhatsApp and other telephone messenger services.”

With the increasing severity of Covid-19 cases in India, this decision by the Supreme Court of India has given a major ease of compliance in procedure to be followed to all the advocates and the court administrators in the effective functioning of the courts.


[1]2018 SCC OnLine Bom 1262

Luxury Brands and Counterfeiting

Luxury fashion brands are often considered as a status symbol but are ludicrously unattainable by the common man. This prompts the growth and success of the counterfeiting industry. Though the counterfeiting is common in all sectors, the fashion industry is the hardest hit. The fashion industry is ruled by constantly changing trends and the fashion houses need to constantly revamp the deigns to stay relevant. The shopping savvy society’s fascination for such new trends while balancing the price, attracts counterfeiters to the fashion world.

Counterfeiting is referred to as the act of imitating the brands, from the designs and style to the packaging and logos. The counterfeited goods, though resemble the original goods, are of lower quality and reliability. The crux of the fashion industry is its creativity and uniqueness in terms of style and designs and counterfeiting is termed as the theft of these styles and designs and selling at a lower price. The existence of counterfeiting markets has caused huge losses, both monetary and loss of reputation.  While one cannot overlook the negative impact of counterfeiting in the fashion industries, many fashion houses are of the opposite opinion. They consider it a way of ascertaining their success. Further, it encourages creativity as designers are forced to ameliorate their designs to distinguish themselves from copycats.

Fashion brands have now transcended the process of searching and complaining about fake goods. Rather, they confront the whole counterfeiting issue with a new and dynamic outlook.  Inspired by the counterfeiting issues, brands like Diesel created their own set of fake ‘Deisel’ products and sold them at a pop-up store at the New York Fashion Week.[1] On revealing the news of creating their own fakes, buyers rushed to buy these “fake Deisel products”, whose prices surged from 30$ to 500$. The brand, with its bold step, was able to prove that nuisance of copying can be converted into a creative opportunity while minimizing the loss.

Further, the advent of blockchain technology has provided a verification solution to the brands. The verifier will upload the details of the luxury article, for instance, a designer handbag to the blockchain as a digital asset, which can be accessed by the potential buyer as a proof of authenticity. Fashion brands even tag unforgeable QR codes to the designer goods to keep a check on fake and authentic goods. The designer, Christian Dior, to prevent his designs from being copied, used an invisible ink on his final sketch which could be seen only under a black light. These alternative and techno-based solutions have proved to be viable solutions to tackle the problem of counterfeiting.

Another approach was to resell unused luxury goods. Brands like Stella McCartney would give their customer a 100$ voucher in return for their unused Stella McCartney goods to the RealReal.[2] Reselling of goods allows consumers to buy authentic goods at an affordable price who would otherwise opt for knockoffs.  This problem of counterfeiting exists since the time couture is in existence and will continue until the very end. Even though its adverse effect cannot be ignored, brands can use this problem to their advantage. The dynamic approach of converting the issue of counterfeiting to creative opportunity, combined with IP laws and technology can help combat the issue and give the forgers a hard time copying the brands.


[1] Katrina Megget, ‘Fashion brand launches authentic Diesel fakes’ 12th February 2018  https://www.securingindustry.com/clothing-and-accessories/fashion-brand-launches-authentic-diesel-fakes-/s107/a6910/#.XxG_WigzY2w

[2] Mario Abad, ‘Why The RealReal And Stella McCartney Are Calling For Luxury Brands To Embrace Reselling’ 19th April 2018 https://www.forbes.com/sites/marioabad/2018/04/19/realreal-stella-mccartney/#5ddf893f17a8

Online Gambling In India

  • Introduction:

In India the gambling rules and regulations are regulated by The Public Gambling Act, 1867. According to the Act gambling is considered an illegal activity in India. Also, if any person visits a place where gambling takes place, it is also considered illegal. In the recent past on the internet front we have witnessed an increase in the number of mobile apps and software where a certain amount of money is bid on a player or a team and various card games which are still out of the ambit of such rules and regulations. However, the courts have taken the matter in their hands and have passed several rulings which might help the administration to regulate such online gaming apps.

  • Legislation in India:

In the recent past there has been a buzz that the government is planning to legalize the gambling in India with certain rules and regulations. The gambling rules are laid down in The Public Gambling Act, 1867 and it does not talk about anything related to online gaming platforms. Since there has been an evolution in the internet world in the past 2 decades and since gambling is considered illegal it can be inferred that online gambling is also illegal.

The rules relating to the internet and technology are regulated by The Information and Technology Act, 2000. The act provides punishment for online activity but it is important to protect the rights of internet users by framing and amending the laws in such a way that such online gaming apps can be brought within the ambit of said act.

In India there is no explicit law that talks about the regulations related to online gambling however, Maharashtra has framed laws related to online gambling and they have completely imposed a ban on it. However, another state i.e. Sikkim has made online gambling legal with certain restrictions imposed upon it. It means that there are different views of the legislators upon the framing of any law related to online gambling.

In India there are various sectors where FDI (Foreign Direct Investment) is not allowed by the government and one such sector is gambling and betting including casinos. The involvement of private players is strictly prohibited in these sectors as the rules related to FDI are regulated by Foreign Exchange Management Act, 1999. Since the act deals with the provisions relating to the deposit of foreign currency in India it is important to note that no such provision has been laid down in the act where one can regulate such activities. Not only this, various other things such as foreign investment, foreign collaboration, licensing and franchising, trademark, brand name, etc. strictly prohibited in gambling and betting sector.

  • View of Indian Courts:

In India the people have shown their interest in fantasy sports and there has been a surge in the popularity of such online gaming apps. Applications like Dream 11, Mobile Premier League, Ace2Three, Rummy Culture, etc. have gained popularity amongst the people and most of the youth is getting attracted towards it. Many people have opined that such online fantasy games involve money and have resulted in gambling. To regulate such scenario cases were filed against such mobile apps. Few of the landmark cases are discussed below.

In the case of State of Andhra Pradesh vs. K. Satyanarayana[1], the Hon’ble Supreme Court held that, “the game of rummy requires certain amount of skill because the fall of the cards has to be memorized and the building up of Rummy requires considerable skill in holding and discarding cards.”

The same opinion was formed by the court in the case of Dr. K.R. Lakshmanan vs State Of Tamil Nadu And Anr[2], theHon’ble court held that, “the game of horse racing requires skill and cannot be termed as gambling.”

With the evolution of fantasy sports in India we have witnessed an increase in the cases related to fantasy sports in India where the court has taken the cognizance of the case. Similarly in the case of Varun Gumber v. U.T., Chandigarh[3], where the validity of Dream 11 was challenged, the Punjab and Haryana High Court held that “the fantasy sports company cannot said to be falling in the gambling activities as the same involves the substantial skills which is nothing but a business activity with due registration and paying the service tax and the income tax.”

  • Conclusion:

It is clearly evident that the Indian courts don’t consider such online websites and mobile apps as a means of gambling so it is important that the Indian legislators must frame the relevant laws in such a manner that all the betting and gambling related activities can be brought under a single umbrella. The online gaming is developing and people are becoming more advanced so to curb down the illegal activities stricter punishment must be made.


[1] 1968 AIR 825, 1968 SCR (2) 387.

[2] 1996 AIR 1153, 1996 SCC (2) 226.

[3] Judgment dated 18th April 2017 in CWP No. 7559 of 2017.