Padma Vibhushan N. Palkhivala Memorial National Moot Court (Virtual) Competition 2022, Cheat Sheet of Law

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P A D M A V I B H U S H A N N. A.

P A L K H I V A L A M E M O R I A L

NATIONAL MOOT COURT (VIRTUAL) COMPETITION, &

RESEARCH PAPER COMPETITION 2022

Maharashtra National Law University-Mumbai

in association with

All India Federation of Tax Practitioners (Western Zone),

Income-tax Appellate Tribunal Bar Association - Mumbai

&

Goods and Services Tax Practitioners' Association -

Maharashtra

A D M I N I S T R A T I O N

E L I G I B I L I T Y F O R P A R T I C I P A T I O N

R E G I S T R A T I O N

A N O N Y M I T Y O F T E A M S

Nani presented by the All India Federation of Tax Practitioners (Western Zone), A. Palkhivala Memorial National Tax Moot Court Competition is Income-tax Practitioners AppellateAssociation of Maharashtra, and Maharashtra National Law Tribunal Bar Association, Goods and Services Tax University Mumbai. The Competition is to be held from (24th November to 27th November ) on a virtual platform. The Organising Committee (O.C.) shall be responsible for all administrative matters necessary information to the participating teams. concerning the competition and shall supply and distribute all

The [email protected] official email ID for all the correspondence is

All students enrolled bona fide in an undergraduate of Law i.e. 3 years/ 5 years from any college or university shall be eligible for participation in the competition. Each College/University/Institution shall be allowed to register only one team in the competition.

The teams are required to duly complete the registration by 2022 (11:59 P.M.) by filling out the google form. 31st October Any change in the composition of the team will not be entertained once the memorials have been submitted except in cases of medical emergencies.

All teams that have duly registered will be allotted a team code after expiry of the last date for the registration. No team shall reveal their identity except by means of their team code during the course of the competition. The memorials or any materials (compendium, etc.) to be submitted shall not contain any sign, logo, name etc. revealing the identity of the college/institution/university/ team members.

C L A R I F I C A T I O N S

O F F I C I A L L A N G U A G E

W R I T T E N S U B M I S S I O N S

Clarifications to the Moot Proposition shall be sought by sending an e-mail to [email protected] on or before (11:59 P.M. IST). Clarifications sent after the provided deadline shall not be 7th October 2022 entertained. The clarifications, if any, will be circulated amongst the registered teams shortly thereafter.

The official language of the Competition shall be English. All Rounds including the memorials shall be in English.

Each team is required to prepare Memorials (written submissions) for both the sides i.e. the Applicant and the Respondent. The memorials shall contain the following: Cover page Table of Contents Index of Authorities Statement of jurisdiction Statement of Facts (not exceeding one page) Statement of Issues Summary of Arguments Arguments Advanced Prayer (not exceeding one page)

Typed on Standard A4 Size Paper. Font Type (including footnotes): Times New Roman Font Size: 12 Spacing: 1. Font Size for footnotes: 10 Spacing for footnotes: 1. Margin: 1-inch margin on each side of the A4 Size page The citations shall comply with Bluebook method of citation – 20th Edition The footnotes shall include only relevant citations and any other information supporting the arguments shall not be included. The colour scheme of the cover page for the Respondent memorial shall be RED and for the Applicant memorial shall be BLUE.

2. Advanced which shall not exceed 20 pages. No memorial shall exceed the maximum limit of 40 pages including the Arguments

3. The formatting requirements for the memorial shall be as follows:

4. Plagiarism shall not exceed 15% excluding citations.

W R I T T E N S U B M I S S I O N

The Memorials shall not contain any annexure, photographs, graphs, diagrams or any other representation of the like nature. Memorial Submission: The soft copy of each memorial (in both pdf and word format), shall be sent through e-mail on or before 15th November (^2022) Submissions made thereafter shall be accepted only with the penalty (11:59 P.M.) to [email protected]. applicable under Rule 13. If any soft copy is sent which cannot be opened by reason of a virus or any other reasons, the submission shall not be valid and will attract penalty for non-submission until a soft copy of the same which is compatible is sent to the official email address. The name of the file for the memorial shall be the allocated team number followed Respondent and ‘A’ for Applicant. For example, the Respondent Memorial by the first letter of the side represented; an ‘R’ for the for Team 01 shall be named as follows: ‘T01R’ and the Applicant Memorial for Team 01 shall be named ‘T01A’. Memorials for both sides must be submitted in the same email. The subject line should indicate team number only. For example, the subject line for team 01 will read as follows: ‘Team 01 Memorials’. No other information revealing the identity should be included in the email. Any submission made after the official date will be subject to penalty as per Rule 13.

2.^ 1.

O R A L R O U N D S

Each team should comprise of 3 members, where 2 of the members are speakers, and one is the researcher. Right of the teams to present rebuttals and sur-rebuttals is at the sole discretion of the bench. For rebuttal and sur-rebuttal, only one speaker shall be allowed to present. The time reserved for rebuttal and sur-rebuttal cannot be divided between the speakers. Rebuttal time shall not be reserved beyond 3 minutes. The researcher shall sit with the speakers during the orals and at no point of time the researcher shall be allowed to speak or address the bench. The speakers can provide the copies of the compendium, only if the same is permitted by the panel of judges in their respective court rooms. Use of any electronic device during the course of the proceedings shall not be allowed, violation of the same shall attract penalty as per Rule 13.

G e n e r a l R u l e s The competition will be held over a period of 3 days, comprising of 4 rounds:

• Preliminary Rounds
• Quarter Final Rounds - Semi Final Round
• Final Round 1.

Each Team shall appear in two Preliminary Rounds. They shall have to argue as the Applicant and Respondent once each. No two teams shall face each other more than once in the preliminary rounds. Draw of lots shall determine which two teams would face each other. Draw of lots shall determine the side shall be represented by each team. For the purposes of qualification from the Preliminary Rounds to the Quarter Finals, the top eight teams shall be decided on the basis of the aggregate of oral scores. In case two or more teams having the same aggregate score, their memorial scores shall be taken into consideration. Each team will get a total of 15 minutes to present their case. This time will include rebuttal and sur- rebuttal time. Non-adherence to time may result in deduction of marks.

Preliminary Rounds 1.

4.5.

The Quarter Finals shall be knock-out rounds and the determination of opponents for the eight qualifying teams shall be based on their ranking in the preliminary rounds. Draw of lots shall determine which two teams would face each other. Draw of lots shall determine the side shall be represented by each team in the knock out rounds. In case of a tie, the team with the higher memorial score will stand qualified for the semi-final round. Each team shall get a total of 30 minutes to present their case. This time will include rebuttal and sur- rebuttal time. Non-adherence to time may result in deduction of marks. The division of time per speaker is left to the discretion of the team subject to a lower limit of 10 minutes per speaker and upper limit of 15 minutes per speaker.

Q u a r t e r F i n a l R o u n d s

The semi-finals shall be knock-out rounds and the determination of opponents for the four qualifying teams shall be based on their ranking in the Quarter final rounds. The highest- method shall be followed for the other teams.ranking team shall compete with the lowest ranking team and same Draw of lots shall determine the side shall be represented by each team in the knock out rounds. In case of a tie, the team with the higher memorial score will stand qualified for the final round. Each team shall get a total of 45 minutes to present their case. This time will include rebuttal and sur- rebuttal time. Non-adherence to time may result in deduction of marks. The division of time per speaker is left to the discretion of the team subject to a lower limit of 20 minutes per speaker and upper limit of 25 minutes per speaker.

Semi Final Rounds

The two teams qualifying from the semi-final rounds shall compete in the final round. Each team will get a total of 60 minutes to present their case. This time will include rebuttal and sur- rebuttal time. Non-adherence to time may result in deduction of marks. The division of time per speaker is left to the discretion of the team subject to a lower limit of 25 minutes per speaker and upper limit of 30 minutes per speaker.

Final Rounds

O N L I N E P L A T F O R M R U L E S

M E M O R I A L E V A L U A T I O N

The participants must ensure that they have a strong internet connection with good audio and video facilities.They must use laptops or PC for the oral rounds. The use of cell phones is prohibited. The background of the participants on video shall be plain and shall not contain any symbols or any representations. The participants (speakers) must ensure that any noise or audio other than the voice of the participant should not occur during the online oral rounds. It is advisable to plan and prepare for the online oral rounds in advance accordingly. Participants shall be permitted to use the screen sharing feature for making their submissions. Participants are required to use latest version of the Cisco Webex. The teams must ensure that they do not disclose the identity of their college at any stage during the competitions. Any kind of canvassing shall lead to the disqualification of the teams. At the time when one participant is speaking, others are expected to keep their microphones on mute. The participants must not start the session before the host. The Meeting ID, Password and Link to each session shall be shared with the participants before each round.

Structuring and presentation of issues Application of legal principles, authorities and precedents Ingenuity and logical reasoning Lucidity and writing skills Proper footnoting and formatting

The memorials shall be evaluated on the following criteria Application and appreciation of facts-

Sr. No. Violations Penalty

1. Disclosure of team identity by any means 5 Marks
2. Exceeding the page limit 1 Mark per page
3. Violation of formatting rules 0.25 Marks per page
4. Delay in submission of memorial^ 0.25 Marks per hour (amend to include a cap)
5. Use of any internet sources during the Oral Rounds Disqualification
6. Scouting Disqualification

E V A L U A T I O N O F O R A L S U B M I S S I O N S

S C O U T I N G

P E N A L T I E S F O R V I O L A T I O N S

Marshalling of facts Application of legal principles Logical structuring and reasoning Ingenuity and originality Articulation of issues Presentation skills and communication ability Response to questions posed Use of authorities and precedents Court etiquettes The evaluation of the total marks for each speaker shall be the average marks awarded by each judge.

The oral rounds shall be judged on the following criteria:

Teams shall not be allowed to observe the orals of another team. Scouting is strictly prohibited. Scouting by any team shall entail instant disqualification.

P R I Z E D I S T R I B U T I O N S C H E M E

M E M O R I A L E V A L U A T I O N

The Organizers reserve the right to alter the rules and regulations during the course of the competition which shall be promptly communicated to the participating teams. The right of audio and video taping including any other form of such reproduction, or any part thereof, of the oral submissions in all rounds of the competition shall vest with the Organizers. Any complaints with regard to any participating team or conduct of the competition shall be made to the O.C. in written form. The Organizers reserve the right to interpret the Rules and Regulations of the competition and such interpretation shall be final and binding. The Organizers shall have the discretion to decide with regard to any subject that has not been covered under the Rules and any such decision shall be final and binding. All e-certificates shall be given to the participants within a month of the event and sent across on the registered email id of the participants.