INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS

COMPARATIVE ANALYSIS OF PRISONERS’ RIGHTS TO SANITARY FACILITIES AND PERSONAL HYGIENE: BRIEF REVIEW ON INDIA AND BANGLADESH BY - CHOWDHURY SHAIRATASNIM

Authors : CHOWDHURY SHAIRATASNIM

Registration ID : 108191 | Published Paper ID: IJLRA8191

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : arun.arunkumararun.kumar07@gmail.com

Page No : 14 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-45833284/COMPARATIVE ANALYSIS OF PRISONERS’ RIGHTS TO SAN

BEYOND CAPITAL; INTELLECTUAL PROPERTY AS A STRATEGIC ASSET IN GREEN FINANCE BY - NITHYA PRIYA R

Authors : NITHYA PRIYA R

Registration ID : 108190 | Published Paper ID: IJLRA8190

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : nithyaapriya16@gmail.com

Page No : 16 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-23563919/BEYOND CAPITAL; INTELLECTUAL PROPERTY AS A STRATEG

EXPLORING THE POTENTIAL OF BLOCKCHAIN TECHNOLOGY FOR ENHANCING CYBERSECURITY: A COMPARING PERSPECTIVE WITHIN SOUTH ASIA BY - DR. NEWAL CHAUDHARY

Authors : DR. NEWAL CHAUDHARY

Registration ID : 108189 | Published Paper ID: IJLRA8189

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : nc2067@gmail.com

Page No : 22 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-81669143/EXPLORING THE POTENTIAL OF BLOCKCHAIN TECHNOLOGY F

INTELLECTUAL PROPERTY RIGHTS AND CLIMATE CHANGE: A STUDY IN GREEN PATENTS BY - SANIGHDHA

Authors : SANIGHDHA

Registration ID : 108188 | Published Paper ID: IJLRA8188

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : sn201918@gmail.com

Page No : 24 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-42999419/INTELLECTUAL PROPERTY RIGHTS AND CLIMATE CHANGE: A

FUTURE OF LEGAL EDUCATION IN INDIA IN CONTEXT TO NATIONAL EDUCATION POLICY 2020. BY - DR. BIRENDRA KUMAR GUPTA & SURAJ AMIT

Authors : DR. BIRENDRA KUMAR GUPTA & SURAJ AMIT

Registration ID : 108186 | Published Paper ID: IJLRA8186 & IJLRA8187

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : advsurajamit@gmail.com

Page No : 13 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-25635152/FUTURE OF LEGAL EDUCATION IN INDIA IN CONTEXT TO N

TRADEMARK DILUTION: A COMPARATIVE ANALYSIS OF LEGAL FRAMEWORK IN INDIA VIS-A-VIS THE UNITED STATES BY - BAISHALI BHATTACHARJEE

Authors : BAISHALI BHATTACHARJEE

Registration ID : 108185 | Published Paper ID: IJLRA8185

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : baishali2k@gmail.com

Page No : 16 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-72353149/TRADEMARK DILUTION: A COMPARATIVE ANALYSIS OF LEGA

THE IMPACT OF BREXIT ON THE LEGAL FRAMEWORK OF THE UNITED KINGDOM BY: NEERAJA P, GAUTHAM A. B, RESHMA RANJITH & SEENATH P.S

Authors : NEERAJA P, GAUTHAM A. B, RESHMA RANJITH & SEENATH P.S

Registration ID : 108181 | Published Paper ID: IJLRA8181, IJLRA8182, IJLRA813 & IJLRA8184

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : chinnuprasanna1996@gmail.com, thecookbook304@gmail.com, malayalipwoliyada0@gmail.com & seenaps866@gmail.com

Page No : 11 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-93179145/THE IMPACT OF BREXIT ON THE LEGAL FRAMEWORK OF THE

A COMPREHENSIVE STUDY ON RBI AND SEBI REGULATIONS IMPACTING NON-BANKING E-COMMERCE SERVICES BY - AMOLIKA ROY

Authors : AMOLIKA ROY

Registration ID : 108180 | Published Paper ID: IJLRA8180

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : amolikaroy6@gmail.com

Page No : 25 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-42493951/A COMPREHENSIVE STUDY ON RBI AND SEBI REGULATIONS

ETHICAL NAVIGATION IN THE WORLD OF TAXATION BY: SHUBHAM GOSWAMI

Authors : SHUBHAM GOSWAMI

Registration ID : 108179 | Published Paper ID: IJLRA8179

Year : Aug-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : shubhamgoswami1101@gmail.com

Page No : 17 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-39751527/ETHICAL NAVIGATION IN THE WORLD OF TAXATION

ELECTORAL BONDS: COMBATING ILLICIT FUNDING OR INSTITUTIONALISING EXTORTION? BY - CHINMAYEE DESHMUKH, LAKSH MULCHANDANEY & RAJAN N. SABOO

Authors : CHINMAYEE DESHMUKH, LAKSH MULCHANDANEY & RAJAN N. SABOO

Registration ID : 108176 | Published Paper ID: IJLRA8176, IJLRA8177 & IJLRA8178

Year : July-2024 | Volume : II | Issue : 7

Approved ISSN : 2582-6433 | Country : Delhi, India

Email Id : chinmayeedeshmukh17@gmail.com, laksh.mulchandaney@gmail.com & rajansaboo@gmail.com

Page No : 17 | No of times Downloads: 0065

Doi Link : https://www.doi-ds.org/doilink/08.2024-62528667/ELECTORAL BONDS: COMBATING ILLICIT FUNDING OR INST

International journal for legal research and analysis

Abbreviation:IJLRA

ISSN:2582-6433

Website:https://www.ijlra.com/

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All research articles published INTERNATIONAL JOURNAL FOR LEGAL RESEARCH AND ANALYSIS are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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IJLRA	N. Raj Kumar ; Kamble Shivadayal . "Design of Fault Tolerance Parallel FFT’s Using Xilinx 14.5v" Iconic Research And Engineering Journals Volume 5 Issue 8 2022 Page 1-6
IEEE	N. Raj Kumar ; Kamble Shivadayal . "Design of Fault Tolerance Parallel FFT’s Using Xilinx 14.5v" Iconic Research And Engineering Journals, 5(8)

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[12]United Nations rules for the protection of juveniles deprived of their ...

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[15]Water and sanitation (2022) Penal Reform International.

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[17]States of A.P. vs. ChallaRamkrishna Reddy and Ors. (2000) 5 SCC 712

[18]Implementation of the recommendations of All-India Committee.

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[20]AnujaJaiswal / TNN / Jul 31, 2015 (no date) 1 toilet for 12 prisoners: CAG pulls up state for poor sanitation in jails: Raipur News - Times of India, The Times of India.

Available at: https://timesofindia.indiatimes.com/city/raipur/1-toilet-for-12-prisoners-cag-pulls-up-state-for-poor-sanitation-in-jails/articleshow/48288672.cms (Accessed: 29 October 2023).

[21]For most women in prisons, menstrual hygiene is still a dream (2020) Youth Ki Awaaz. Available at: https://www.youthkiawaaz.com/2020/09/for-most-women-in-prisons-adequate-menstrual-hygiene-management-is-a-utopian-dream/ (Accessed: 30 October 2023).

[22] The Indian Police Journal - Bureau of Police Research and Development. Available at: https://bprd.nic.in/WriteReadData/userfiles/file/202301120450341100261Oct-Dec-2021.pdf (Accessed: 30 October 2023).

[23]MINUTES & RECOMMENDATIONS OF THE NATIONAL SEMINAR

ON ‘PRISON REFORMS’, New Delhi, 2011

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[24]November, F.B.S. and Siddique, F.B. (2021) We should be concerned about the prisoners’ human rights in Bangladesh, The Business Standard. Available at: https://www.tbsnews.net/thoughts/we-should-be-concerned-about-prisoners-human-rights-bangladesh-333892 (Accessed: 30 October 2023).

[25]Major Md. Bazlul Huda (Artillery) Vs. State, 2009, 38 CLC (AD)

[26]Islam, S. (2023) Nothing free in prison, The Daily Star. Available at: https://www.thedailystar.net/long-read/news/nothing-free-prison-1225216 (Accessed: 30 October 2023).

[28]Development of prison administration in Bangladesh, part 5 The Lawyers & Jurists.

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[29]04 May, 2023, Women-friendly toilets to be built in Rajshahi City, Daily Sun

Available at: https://www.daily-sun.com/printversion/details/687452/Womenfriendly-toilets-to-be-built-in-Rajshahi-city (Accessed: 30 October 2023).

[1] Assistant Professor and Former Chief of Student Welfare at Nepal Law Campus, Tribhuvan University, Exhibition Road, Kathmandu, Nepal.

[2] Bivek Chaudhary, "Navigating the Perils of Digital Crime in Nepal: Building a Safer Digital Future," Pardafas English, https://english.pardafas.com/navigating-the-perils-of-digital-crime-in-nepal-building-a-safer-digital-future/ (Accessed Sept14, 2023).

[3] "Blockchain Security," IBM, https://www.ibm.com/topics/blockchain-security (Accessed Sept. 14, 2023).

[4]Bivek Chaudhary, "Navigating the Global Encryption Policy Debate: Security vs. Privacy," My Republica, https://myrepublica.nagariknetwork.com/news/navigating-the-global-encryption-policy-debate-security-vs-privacy/ (Accessed Sept. 15, 2023).

[5] "Blockchain Technology," Amazon Web Services, https://aws.amazon.com/what-is/blockchain/ (Accessed Sept. 16, 2023).

[7] Kyle Chin , “The Role of Cybersecurity in Blockchain Technology”, UpGuard (Mar. 29, 2022), https://www.upguard.com/blog/the-role-of-cybersecurity-in-blockchain-technology. (Accessed Sept. 16, 2023).

[10] Bivek Chaudhary, " Emerging trends and challenges: The future of cybersecurity in Nepal", Online Khabar English, https://english.onlinekhabar.com/future-of-cybersecurity-nepal.html, (Accessed Sept 16, 2023).

[12] Dr. Newal Chaudhary, The Art of Cyber Law & Cyber Crimes 1st ed. (Mission Legal Services Pvt. Ltd. (2023) at 22.

[15] Nandinidey, “Role of Blockchain in Cybersecurity”, Geeksforgeeks, https://www.geeksforgeeks.org/role-of-blockchain-in-cybersecurity/, ( Accessed Sept 17 , 2023)

[16] Yogesh Shelke, “Rethinking Cybersecurity Through Blockchain”, Infosys, https://www.infosys.com/insights/cyber-security/cybersecurity-blockchain.html, ( Accessed Sept 17, 2023)

[17] James Howell, “How Blockchain can help Fight Cybercrime?, 101blockchain, https://101blockchains.com/blockchain-for-cybersecurity/ (Accessed Sept 17, 2023)

[1] Georgetown Law, ‘Intellectual Property Law’ (Georgetown Law) accessed 3 June 2024

[6] United Nations- Department of Public Information, Charter of the United Nations And The International Court of Justice (2015); United Nations Department of Public Information , Universal Declaration of Human Rights (2018); United Nations Framework of Convention on Climate Change (2023); The United Nations Department of Public Information; David Wallace Wells, The Unthinkable Earth (2019); Naomi Klein , This Changes Everything : Capitalism v Climate Change (2014); Bill Gates, How to Avoid a Climate Disaster : The Solutions we have and the breakthrough we Need (2021); ‘Climate Change’ (World Health Organisation) < https://www.who.int/news-room/fact-sheets/detail/climate-change-and-health#:~:text=Key%20facts,highly%20susceptible%20to%20climate%20change.> accessed 3 June 2024

[7] ‘Climate Change’ (United Nations) <https://www.un.org/en/climatechange/what-is-climate-change> accessed 3 June 2024

[8] ‘Climate Change’ (World Health Organisation) < https://www.who.int/news-room/fact-sheets/detail/climate-change-and-health#:~:text=Key%20facts,highly%20susceptible%20to%20climate%20change.> accessed 3 June 2024; ‘Facts About Climate Emergency’ (United Nations Environment Program) < https://www.unep.org/facts-about-climate-emergency> accessed 3 June 2024

[9] ‘Green IP’ (A Way Forward to Sustainability, Mondaq) < https://www.mondaq.com/india/trade-secrets/938054/green-ip--a-way-forward-to-sustainability>accessed 5 June 2024

[11] About the OECD’(OECD)< https://www.oecd.org/about/>accessed> 5 June 2024

[12] (Centraal Bureau Voor De Statistiek) https://www.cbs.nl/en-gb< https://www.cbs.nl/en-gb>accessed> 5 June 2024

[14] ‘How Does Green Technology Innovations affect Carbon Emissions, A Spatial Econometric Analysis of China’s Provincial Data’ (Frontiers in Environment Science) <https://www.frontiersin.org/articles/10.3389/fenvs.2021.813811/full>accessed 5 June 2024

[15] ‘An Introduction to eco-Innovation’(Big bang Partnership)< https://bigbangpartnership.co.uk/introduction-to-eco-innovation/#:~:text=Eco%2Dinnovation%20synonyms,Green%20innovation>accessed 5 June 2024; ‘Green Innovation’ (Springer Link) <https://link.springer.com/referenceworkentry/10.1007/978-1-4614-6616-1_200021-1>accessed 5 June 2024

[17] Ibid; Ankit Singh and Yogendra Srivastava, Patent Law, Green Technology, and Innovation (2022); Dylan O. Adams, Patents Demystified: An Insider’s Guide to Protecting Patents and Innovations (2015); Richard Stim, Nolo’s Patents for Beginners (2001); P. Narayana, Patent Law (1998); Henry J.A. Charmasson, Patents, Copyrights and Trademarks (2004); Patent Searching: Tools and Techniques (2007)

[22] ‘Geen Patents: Sustainable Innovation Driving the Future’ (Lexology) accessed 5 June 2024; Ankit Singh and Yogendra Srivastava, Patent Law, Green Technology, and Innovation (2022); Dylan O. Adams, Patents Demystified: An Insider’s Guide to Protecting Patents and Innovations (2015); Richard Stim, Nolo’s Patents for Beginners (2001); P. Narayana, Patent Law (1998); Henry J.A. Charmasson, Patents, Copyrights and Trademarks (2004); Patent Searching: Tools and Techniques (2007)

[23] Regional Technical Platform on Green Agriculture, (Food and Agricultural Organisation of United Nations) < https://www.fao.org/platforms/green-agriculture/about/en#:~:text=Green%20agriculture%20involves%20the%20good,tackling%20current%20and%20future%20challenges>accessed 5 June 2024; Masanobu Fukuoka, The One Stroke Revolution: Introduction to Natural Farming (1975); Vaclav Smil, How the World Really Works (2022); Masanobu Fukuoka, The Natural way of Farming: Theory and Practice of Green Farming (1975); Ottrai Vaikol Purattchi, Handbook of Agriculture: Facts and Figures for Farmers, Students and All Interested in Farming (2009); Gabe Brown, Dirt to Soil: One Framer’s Journey into Regenerative Agriculture (2018)

[26] IPR, Innovation and Agriculture’ (Federation of Seed Industry of India) <https://fsii.in/ipr-innovation-agriculture/#:~:text=India%20Patent%20Act%201970%20and,of%20development%20of%20agricultural%20chemicals.>accessed 5 June 2024; ‘The Presence of Patents in the Agriculture Sector’ (Global Patent Filing)< https://www.globalpatentfiling.com/blog/presence-patents-agriculture-sector> accessed 5 June 2024; ‘Patents’ (Tamil Nadu Agricultural University) < https://agritech.tnau.ac.in/patents/patents_patents.html>accessed 5 June 2024; ‘Patenting Activities in Agriculture from India’ < http://www.nbpgr.ernet.in/pgs-503/020_agril_patenting_india.pdf>accessed 5 June 2024;’ Agricultural Marketing Servies’ (US Department of Agriculture) < https://www.ams.usda.gov/rules-regulations/seed-liaison/patent-resources>accessed 5 June 2024; ‘Patenting Agriculture’ (Science and Technology)< https://issues.org/barton/>accessed 5 June 2024; ‘Needles in Haystack: Patents that inspire agricultural innovation’ (McKinsey and Company) < https://www.mckinsey.com/industries/agriculture/our-insights/needle-in-a-haystack-patents-that-inspire-agricultural-innovation> accessed 5 June 2024; ‘Intellectual Property Rights and Some Issues’ (Policy Briefs)< https://krishi.icar.gov.in/jspui/bitstream/123456789/697/1/pb4.pdf>accessed 5 June 2024; ‘Plant Patents’ (European Patent Office) < https://www.epo.org/en/news-events/press-centre/fact-sheet/447625> accessed 5 June 2024

[28] ‘How Investing in Green Technology saves Money of the Businesses,’ (DIGI- Connect with Confidence) < https://www.digi.com/blog/post/investing-in-green-technology>accessed 5 June 2024

[29] ‘Green IP’ (A Way Forward to Sustainability, Mondaq) < https://www.mondaq.com/india/trade-secrets/938054/green-ip--a-way-forward-to-sustainability>accessed 5 June 2024

[1] King Stubb & Kasiva,” Legal Education in India: Challenges, Innovations, and a Vision for Tomorrow”, available at: https://ksandk.com/regulatory/legal-education-in-india-challenges-and-innovations/ Posted On - 5 January, 2024, retrieve on 03, June 2024 4:00 PM.

[2] NATIONAL EDUCATION POLICY 2020, available at:https://www.education.gov.in/sites/upload_files/mhrd/files/NEP_Final_English_0.pdf, retrieve on 02,June 2024, 10:14 AM.

[3] Staff. Coursera., “What Is Artificial Intelligence? Definition, Uses, and Types”, available at: https://www.coursera.org/articles/what-is-artificial-intelligence Updated on Apr 4, 2024, retrieve on 03, June,2024 09:00 AM.

[4] Thomson. Harriet, “Interdisciplinary Approach

Ethnohistory is an interdisciplinary approach to indigenous, colonial, and postcolonial culture and history that developed as a coherent scholarly field in the United States in the 1950s”, available at: https://www.sciencedirect.com/topics/social-sciences/interdisciplinary-approach (Fourth Edition), 2023, retrieve on: 04, June 2024 06:00 AM.

[5] Malhotra. Dr. Smriti, “PROMOTING RESEARCH AND INNOVATION IN TEACHER EDUCATION”, available at: https://www.amity.edu/aien/aijte/articles2020/PROMOTING.pdf Amity International Journal of Teacher Education, Volume 6, No.1, April 2020., retrieve on: 04,June 2024, 07:00 PM.

[6] Hudson, K. “What is the best definition of innovation?” available at: https://drkenhudson.com/best-way-defineinnovation/.,retrieve on 04,June 2024 10:15 PM.

[7] Jaiswal. Jiyaram Neha.,” A Review on Virtual Classroom”, available at: https://ijper.org/sites/default/files/IndJPhaEdRes-54-3s-s433.pdf, retrieve on 05, June 2024 05:00 AM.

[8] Atrey. Shreya, “I OBJECT YOUR HONOUR! THE MOOT COURT PARADIGM IS MOOTABLE”, available at: https://docs.manupatra.in/newsline/articles/Upload/ACD19621-8BDB-48FF-8DF6-80B53499A119.pdf, retrieve on 06, June 2024 08:00 PM.

[1] T.G. Agitha, Trademark Dilution: Indian Approach, Journal of the Indian Law Institute, vol. 50, no. 3, pp. 339- 366 (July-September 2008), stable URL: https://www.jstor.org/stable/43952160.

[2] Miles J. Alexander & Michael K. Heilbronner, Dilution under Section 43(c) of the Lanham Act, Law and Contemporary Problems, vol. 59, no. 2, pp. 93-129 (Spring 1996), stable URL: https://www.jstor.org/stable/1192072.

[3] WIPO Lex, Paris Convention for the Protection of Industrial Property, available at https://www.wipo.int/wipolex/en/text/288514#P147_20484.

[5] T.G. Agitha, Trademark Dilution: Indian Approach, Journal of the Indian Law Institute, vol. 50, no. 3, pp. 339- 366 (July-September 2008), stable URL: https://www.jstor.org/stable/43952160.

[6] Smith v. Wal-Mart Stores, Inc., 537 F. Supp. 2d 1302 (N.D. Ga. 2008)

[7] Moseley v. V Secret Catalogue, Inc., 537 U.S. 418 (2003)

[8] Brajendu Bhaskar, Trademark Dilution Doctrine: The Scenario Post TDRA, 2005, 1 NUJS L. REV. 637 (2008).

[9] Daimler Benz Aktiegesellschaft v. Hybo Hindustan, AIR 1994 DELHI 239

[10] Aktiebolaget Volvo Of Sweden vs Volvo Steels Ltd. Of Gujarat (India) on 16 October, 1997

[1] Stephen Wall, Official History of the United Kingdom and the European Community Volume II, 1963–1975 (Routledge 2012).

[2] Durham European Law Institute Annual Lecture, delivered by Professor Sir Alan Dashwood QC in Durham on 27 Feb. 2015.

[1] Section 1.1.1 of Guidelines on Regulation of Payment Aggregators and Payment Gateways

(DPSS.CO.PD.No.1810/02.14.008/2019-20 dated March 17, 2020)

PAs are entities that facilitate e-commerce sites and merchants to accept various payment instruments from the customers for completion of their payment obligations without the need for merchants to create a separate payment integration system of their own. PAs facilitate merchants to connect with acquirers. In the process, they receive payments from customers, pool and transfer them on to the merchants after a time period. < https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=11822>

Accessed on 02.03.2024

[2] Section 6. Safeguards against Money Laundering (KYC / AML / CFT) Provisions

6.1. The Know Your Customer (KYC) / Anti-Money Laundering (AML) / Combating Financing of Terrorism (CFT) guidelines issued by the Department of Regulation, RBI, in their “Master Direction – Know Your Customer (KYC) Directions” updated from time to time, shall apply mutatis mutandis to all entities.

6.2. Provisions of Prevention of Money Laundering Act, 2002 and Rules framed thereunder, as amended from time to time, shall also be applicable. < https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=11822>

Accessed on 02.03.2024

[3] Saristha Devi Versus State Bank of India 29112023 <https://www.casemine.com/judgement/in/657199646d26c8429e2cb1d2> Accessed on 02.03.2024

[4] The National Consumer Disputes Redressal Commission (NCDRC) was established in 1988 under the Consumer Protection Act of 1986. Headquartered in New Delhi, it's led by a retired Judge of the Supreme Court or a Chief Justice of a High Court. It has jurisdiction over complaints valued over two crore and can hear appeals from State Commissions or District Fora. Appeals against NCDRC orders can be made to the Supreme Court within 30 days. <National Consumer Disputes Redressal Commission) <https://ncdrc.nic.in/history.html> Accessed on 02.03.2024

[5]RAZORPAY SOFTWARE PRIVATE LIMITED vs THE STATE OF KARNATAKA AND ANR Karnataka High Court (https://www.casemine.com/judgement/in/632fe29a66c77f7b4ff2fbb4)

[6] Section 25 IPC Fraudulent: A person is said to do a thing fraudulently if he does that thing with intent to defraud but not otherwise. (India code: Indian penal code, 1860) https://www.indiacode.nic.in/handle/123456789/2263?sam_handle=123456789/1362 accessed 09.03.2024

[7] Section 91. Summons to produce document or other thing. —

(1) Whenever any Court or any officer in

charge of a police station considers that the production of any document or other thing is necessary or desirable for the purposes of any investigation, inquiry, trial or other proceeding under this Code by or before such Court or officer, such Court may issue a summons, or such officer a written order, to the person in whose possession or power such document or thing is believed to be, requiring him to attend and produce it, or to produce it, at the time and place stated in the summons or order.

(2) Any person required under this section merely to produce a document or other thing shall be deemed to have complied with the requisition if he causes such document or thing to be produced instead of attending personally to produce the same.

(3) Nothing in this section shall be deemed—

(a) to affect sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), or the Bankers’

Books Evidence Act, 1891 (13 of 1891), or

(b) to apply to a letter, postcard, telegram or other document or any parcel or thing in the custody of the postal or telegraph authority. (The code of criminal procedure, 1973) https://www.indiacode.nic.in/bitstream/123456789/15272/1/the_code_of_criminal_procedure,_1973.pdf accessed 04.03.2024

[8] Section 11(2)(i) is on calling for information from, undertaking inspection, conducting inquiries and audits of the stock exchange and mutual funds, other persons associated with the securities market intermediaries and self regulatory organizations on the securities market. This power is not available to be exercised in an investigation. The summons issued by the “Investigating Officer” clearly states that it is “in connection with the investigation instituted by SEBI.” Section 11(2)(ia) is on calling for information and record from any bank or any other authority or board or corporation established or constituted by or under any Central, State or Provincial Act in respect of any transactions in securities, which is under investigation or inquiry by the Board. Power under 11(2)(ia) is also not available to issue summons to the Appellant as the Appellant is not one of the entities specified therein.

It is further submitted that since the scope and reach of section 11(3) was not adequate to meet the requirements in an investigation, new section 11C captioned “Investigation” was included in the Act, through the amendment brought into force with effect from 29.10.2002. Summons referred to in the impugned order is under section 11(3). For failure to comply with the requirements of section 11C penalty has been provided in the said section itself and the offence cannot be adjudicated by the Adjudicating Officer under section 15 I. (Securities and Exchange Board of India) <https://www.sebi.gov.in/sebi_data/docfiles/11466_t.html> Accessed 05.03.2024

[9] Using a Payment Application Data Security Standard (PA-DSS) compliant application alone doesn't ensure Payment Card Industry Data Security Standard (PCI DSS) compliance. The application must be integrated into a PCI DSS compliant environment as per the vendor's PA-DSS Implementation Guide. While vendors themselves may not be directly subject to PCI DSS, their applications must support customers' PCI DSS compliance. Insecure payment applications can hinder compliance by storing sensitive data improperly, requiring disabling of security features, or using insecure support methods. Secure payment applications, within a PCI DSS-compliant setup, help minimize security breaches and associated fraud risks. (Payment application data security standard) https://www.pcisecuritystandards.org/minisite/en/docs/PA-DSS_v3.pdf accessed 05.03.2024.

[10] Section 1.1.2. of Guidelines on Regulation of Payment Aggregators and Payment Gateways PGs are entities that provide technology infrastructure to route and facilitate processing of an online payment transaction without any involvement in handling of funds. (Reserve Bank of India Notification) < https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=11822>

Accessed on 02.03.2024

[11] A merchant account, essentially a business bank account, allows companies to receive payments, particularly through credit or debit cards. Partnering with an acquiring bank or provider facilitates electronic transactions, with funds typically transferred within 3 to 5 days, though some offer same-day transfers. Sandeep G, “What Is a Merchant Account? How Account Processing Works?” (Razorpay Blog, February 13, 2024) https://razorpay.com/blog/what-is-merchant-account/ accessed on 05.03.2024

[13] Scheduled Commercial Banks in India are categorised into five different groups according to their ownership and / or nature of operation. These bank groups are (i) State Bank of India and its Associates, (ii) Nationalised Banks, (iii) Private Sector Banks, (iv) Foreign Banks, and (v) Regional Rural Banks. In the bank group-wise classification, IDBI Bank Ltd. has been included in Nationalised Banks. “Explanatory Notes I. Bank-Related” (November 8, 2012) https://www.rbi.org.in/scripts/PublicationsView.aspx?id=14655 accessed March 6, 2024

[14]“Inclusion of ‘Airtel Payments Bank Limited’ in the Second Schedule of the Reserve Bank of India Act, 1934” (January 7, 2020) https://rbi.org.in/Scripts/NotificationUser.aspx?Id=12217&Mode=0 accessed March 6, 2024

[16] A Non-Banking Financial Company (NBFC) is a registered entity under the Companies Act, 1956, engaged in various financial activities like lending, investments, leasing, and insurance. However, it does not include institutions primarily involved in agricultural or industrial activities, sale of goods, or real estate transactions. Additionally, if an NBFC's primary business involves receiving deposits from the public, it's termed as a Residuary NBFC. “All You Wanted to Know about NBFCs” (January 10, 2017) https://www.rbi.org.in/commonperson/english/scripts/FAQs.aspx?Id=1167 accessed March 6, 2024

[17]“Master Direction - Information Technology Framework for the NBFC Sector” (June 8, 2017) https://m.rbi.org.in//scripts/bs_viewmasdirections.aspx?id=10999 accessed March 6, 2024

[19]NPCI, backed by RBI and Indian Banks’ Association, pioneers retail payment systems in India. It offers diverse products like RuPay, IMPS, UPI, ensuring seamless electronic transactions, financial inclusion, and advancing India towards a cashless economy through innovative solutions like AePS and NETC. NPCI, it has been incorporated as a “Not for Profit” Company under the provisions of Section 25 of Companies Act 1956 (now Section 8 of Companies Act 2013) “An Introduction to NPCI and Its Various Products” https://www.npci.org.in/who-we-are/about-us accessed March 7, 2024

[20] Section 2(nb) of Information Technology Act 2000?cyber security? means protecting information, equipment, devices, computer, computer resource, communication device and information stored therein from unauthorised access, use, disclosure, disruption, modification or destruction;] “Information Technology Act 2000” (June 9, 2000) https://www.indiacode.nic.in/bitstream/123456789/13116/1/it_act_2000_updated.pdf accessed March 8, 2024

[3] Civil Appeal No. 733 of 2012 (‘Vodafone’).

[4] Minister of Finance, Budget 2024-25 Speech, IndiaBudget, < https://www.indiabudget.gov.in/doc/Budget_Speech.pdf >, accessed on July 31^st, 2024.

[8] PwC India, Union Budget 2024, pwc, <https://www.pwc.in/budget/union-budget-2024.html >, accessed on July 30^th, 2024.

[10] Ministry of Finance, Highlights of the Union Budget 2024-25, Press Information Bureau, <https://pib.gov.in/PressReleaseIframePage.aspx?PRID=2035609 >, accessed on July 30^th, 2024.

[13] EY India, Union Budget 2024, EY, <https://www.ey.com/en_in/tax/union-budget-2024 >, accessed on July 30^th, 2024.

[18] Gaurav Akrani, What is Tax? Definition - Adam Smith’s Canon of Taxation (February 12, 2010), <https://kalyan-city.blogspot.com/2010/12/what-is-tax-definition-adam-smith.html >, accessed on June 13^th , 2023

[1] Sec on 29 of Representa on of the People Act, 1951

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