THOMAS GEORGE & ASSOCIATES

(Advocates & Solicitors)

D. No.: 2-3-74/174, Satyanagar Colony, Uppal, Hyderabad- 500039.
Contact No.: +91 9849253977/+91 9618574425
Website: www.tgalaw.in

THE 3rd NATIONAL VIRTUAL MOOT COURT COMPETITION, 2022

CONDUCTED BY: THOMAS GEORGE AND ASSOCIATES,
HYDERABAD
MOOT PROPOSITION

1. The Republic of Parlemento is the largest democracy in the world with a

population of around 140 crores.

2. The Republic of Parlemento consists of people from different strata of the

society, people from different religions, people from different educational and

financial backgrounds, etc. The Republic of Parlemento is thus, a secular,

socialist, economic and a democratic nation.

3. In the International Nation’s Organisation, almost all the countries of the

world are member nations and the Republic of Parlemento in recent times has

gained public popularity in the said organisation, thereby boosting the

economy and the image of the country, on an international platform.

4. During 2020, the entire world was affected by Covid-19 pandemic and during

the said period digital transactions increased manifold. Digital assets have

been on the rise in the recent times.

Associate Offices At: DELHI | MUMBAI | PUNE |

HYDERABAD (Head Office)
5. The Republic of Parlemento did not enact any law to legalise the framework

of digital assets, digital currency, non-fungible tokens (NFTs) etc. An attempt

to ban these form of digital currency or assets was set aside by the Hon’ble

Supreme Court of the Republic of Parlemento. While the Government

continues to contemplate its stance on cryptocurrencies and NFTs, it has, in

the interim, implemented a new tax regime aimed at taxing gains and, or,

income from virtual digital assets @ 30%.

6. That the citizens of the nation were perplexed as to when there is no law

legalizing the digital currency, digital assets, NFTs etc., the decision to tax

gains from the same is unreasonable.

7. Thereafter, various citizens filed SLPs before the Hon’ble Supreme Court

challenging the insertion of the new S. 115 BBH in the Income Tax Act. The

Hon’ble Supreme Court posted the said challenge to the aforementioned

section for final hearing on the issues raised hereunder:

a. Whether or not the Government is justified in taxing digital currency,

digital assets, NFTs etc., which is not legalized?

b. Whether or not S.115BBH Income Tax Act is violative of the

Constitution of India?

8. The laws of Republic of Parlemento are in pari materia with that of the Union

of India.
Rules for the Competition:

I. Two students from a law college are eligible to form a team for the purpose

of participating in this competition. One college can send a maximum of 2

teams.

II. Team shall not comprise of a researcher, thus, both the team members are

speakers.

III. Teams shall be known by the names of students alphabetically, for instance,

if two students i.e., Mr. Suresh Rana of X Law College, Hyderabad and Ms.

Padmavathi Rathore of X Law College, Hyderabad choose to form a team,

then, the team code shall be Ms. Padmavathi Rathore and Mr. Suresh Rana.

Alphabetically meaning P preceded S in the example.

IV.Students of all years of the Five year and Three year law courses are eligible

to participate in this Competition.

V. Registration Fees- Rs.500/-; The said amount can be paid via Googlepay on

+91 7652095061. Incase the students want to pay the fees to a bank account,

an email requesting details to be sent.

VI.It is mandatory to send in the acceptance email through the official email Ids

of the colleges or through Moot Court Society Email Ids, however acceptance

emails can be sent through the personal email id of any team member incase

the college does not have any such society.

VII. A mail with the team code agreeing to participate in the said

competition shall be sent on or before 20/11/2022 after paying the registration

fees. The said email must provide the postal addresses with pincodes of both

the team members, mobile numbers of both the team members, Scanned Copy

of College ID Card of both the team members.

VIII. For all further correspondences the teams shall communicate using the

email Id used for sending the confirmation email and no communication from

new Email Ids will be entertained.

IX.Each speaker shall speak for 15 minutes subject to extension granted by the

judges.

X. The link for the competition will be sent to the email ids from which the soft

copy of the memorials are sent.

XI.Competition will be held on 17/12/2022 & 18/12/2022. A short Inauguration

ceremony shall take place on 17/12/2022 which shall be attended by all

participants without fail.

XII. Steady internet connection to be maintained.

XIII. Cameras to be turned on at all times during the rounds.

XIV. Compendiums to be sent online only by 13/12/2022 on or before 5 pm.

XV. Breach of deadlines shall entail disqualification.

 XVI. In case during the rounds if there is any internet interruption from the

side of the participant, then, a 5 minutes extension only will be granted,

subject to the discretion of the judge.

XVII. Feedback after the rounds shall be provided.

XVIII. All clarifications sought to be sent on or before 30/11/2022.

XIX. Dress Code for Men: White Shirt, Black or Grey Blazer, Black or Grey

formal pants. Dress Code for Women: White Salwar Kameez with dupatta or

White Shirt, Black or Grey Blazer, Black or Grey formal pants or skirt.

XX. Failure to follow the dress code shall entail disqualification subject to

the discretion of the Judge.

XXI. The Moot Court Coordinator is Mrs. P C Nirmala who can be contacted

during working hours i.e., 12pm - 8pm at +91 9963684660. However, all

queries to be sent via email only.

XXII. All email correspondences to be sent to

[email protected]

PRIZES SHALL BE INTIMATED POST 20/11/2022

Memorial Rules:

1. Each team to prepare a Written Memorials for the side of Petitioners

and the side Respondent.

 2. Blue Colour Cover Page for the Written Memorial of the Petitioners.

3. Red Colour Cover Page for the Written Memorial of the Respondent.

4. Soft Copies of the Memorials to be sent by 10/12/2022, on or before 5

pm.

5. Memorials shall not exceed 4 A4 size pages of MS Word docx.

However, index, index of authorities, facts of the case, issues framed,

and prayer shall not be included while arriving at 4 pages.

6. Body of Contents: Font size- 12, Font Style- Bookman Old Style, Line

Spacing- 1.5, Paragraph Spacing- 0, Margin- Default as mentioned in

MS Word docx.

7. Footnotes: Font size- 10, Font Style- Bookman Old Style, Line

Spacing- 1

8. Memorials will be exchanged between the respective teams on

16/12/2022 at 05:00 PM.

Sl. No. EVENT DEADLINE

1. Confirmation Email & Registration On or before 20/11/2022

Fees

2. Clarifications regarding the On or before 30/11/2022

Competition and Moot Problem

 3. Soft Copy of Moot Memorials On or before 10/12/2022;

5 pm

4. Compendiums to be sent online On or before 13/12/2022;

5 pm

5. Memorial Exchange 16/12/2022 at 05:00 PM

6. Inauguration & Rounds of the 17/12/2022 & 18/12/2022

Competition

THE ENTIRE MOOT PROBLEM IS COMPLETELY BASED ON FICTION

AND HAS NO RESEMBLANCE TO ANY HAPPENING OF ANY EVENT IN

ANY COUNTRY AND IT IS NOT AIMED AT HURTING ANY

SENTIMENTS. THE SAID COMPETITION IS ONLY FOR THE PURPOSES

ON ENHANCING THE LITIGATION SKILLS OF LAW STUDENTS