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SOURCES OF HINDU LAW

    India is a huge country not only in terms of its geography but also its population, which has various religions, customs and practices. However, India has two main personal laws i.e. Hindu law and Muslim Law. Before moving ahead, I would like to define the Law – ‘Law is a large body of rules and regulations based mainly on general principles of justice.’

      Hindu Law is a personal Law (Law of Marriage, Divorce, Adoption, inheritance etc) evolved through long period of time from many sources (mentioned below) by Hindu religious community of India. Therefore, I love to call it ‘Sedimentary Law‘ because Laws from various sources Sedimented and consolidated into Hindu Law. The important sources of Hindu Law are:

     1)  Ancient Source

     2)  Modern Source

          Ancient source is the main source of Hindu Law, which further subdivided into viz –

a) Sruti: the literal meaning is – ‘what was heard’, and it is originated from Vedas i.e. Rig, Yajur, Sama, and Atharva Vedas. Basically, it is praise in the forms of hymns of the earliest Hindu tradition which deals – types of marriage, adoption, partition etc.

b) Smriti: literally means – ‘what is remembered.’ It is also known as ‘Dharma Sutras’ and available in the prose from. The important Smritis are ‘Manu Smriti, Yagnavalkya Smriti, Narada Smriti etc and, it deals the civil and criminal law, procedural law, marriage Law etc.

c) Commentaries: the discrepancy between above two gives rise a third one i.e. ‘Commentaries, which later on beget two schools i.e. Mitakshara (Vijyaneshwara school) and Dayabhaga (Jimuthvahana school) associated with particular areas.

d) Customs: it is a set of rules and norms, practice by particular society for a long period of time. However, ‘customs arise whenever a few human beings come together as no association of human beings can exit permanently without adopting consciously or unconsciously, some definite rules governing reciprocal rights and obligations’ (Vinogradoff, Collected Papers). “Indeed custom is coeval with the very birth of the community itself.” (Jurisprudences).

      Modern Source refers to the rules and regulations established through legislation by educated and intellectual people. These laws almost codified laws such as –

a) Hindu Marriage Act (1955),

b) Hindu Succession Act (1956),

c) Hindu Minority and Guardianship Act (1956) and

d) Hindu Adoptions and Maintenance Act (1956)

After independence (15 August 1947), India constituted its own Constitution, where India defines itself as a secular country, like this given space to flourish all religions with its own customs and laws. Therefore, the Indian Legal System is a Common Law-cum-Civil Law. Apparently, Hindu Law is a personal law and applicable to person and family relations only.

Surender Kumar Jain

This article makes a comprehensive analysis of the decision of the High Court in Kerala Non-banking Finance Companies Welfare Association v. Union of India [2009] 20 STT 1, wherein a recent issue as to : whether charging of service tax on banking and other financial services which include equipment leasing and hire-purchase, is unconstitutional, has been considered.

1- Vide section 137 of the Finance Act, 2001 service tax is introduced on ‘Banking and other financial services’ which include ‘equipment leasing and hire-purchase’. The impugned provisions providing for service tax on ‘Equipment leasing and hire-purchase transactions’ are introduced by amending the Finance Act, 1994. The relevant definition of ‘Banking and other financial services’ is contained in clause (12) of section 65 of the Finance Act, 1994. Along with the introduction of the definition of ‘Banking and other financial services’, the charging section, namely, section 66 of the Finance Act, 1994 is also amended to cover tax on value of taxable services referred to in sub-clause (zm) of section 65(105). The question as to whether charging of service tax on ‘Banking and other financial services’, which include equipment leasing and hire-purchase, is unconstitutional, arose for consideration of the Kerala High Court in the case of Kerala Non-Banking Finance Companies Welfare Association v. Union of India [2009] 20 STT 1.

2 – The petitioner No. 1, an association of non-banking financial companies, which was covered under the definition of ‘Banking and other financial services’, and its two members, viz., petitioner Nos. 2 and 3 had filed a writ petition challenging the constitutional validity of the impugned provisions of section 137.

3 – These are discussed as under :

(a)- The Parliament has no authority to legislate on hire-purchase and leasing transactions which are subjects left for levy of sales tax by the States under entry 54 of List II of the Seventh Schedule to the Constitution of India.

(b)- After the 46th Amendment to the Constitution introducing clauses (29A)(c) and (d) to article 366, States are authorised to provide for sales tax among other things on hire-purchase and leasing transactions.

(c)- As a follow-up measure, all the States including the State of Kerala introduced provisions in the respective Sales Tax Acts authorising levy of sales tax on hire-purchase and leasing transactions.

(d)- Impugned provisions for levy of service tax on hire-purchase and leasing transactions are discriminatory and violative of articles 14 and 19(1)(g) of the Constitution.

4 – These are as follows :

(a)- Even though service tax is payable on the value of taxable service pertaining to leasing and hire-purchase transactions, the Government of India had vide Notification No. 4/2006-ST, dated March 1, 2006 granted exemption on 90 per cent representing interest income earned by the service provider.

(b)- The Supreme Court had upheld the legislative competence of the Parliament to levy service tax under the residuary entry 97 to List I of the Seventh Schedule in the decisions in Tamil Nadu Kalyana Mandapam Association v. Union of India [2006] 4 STT 308, C.K. Jidheesh v. Union of India [2005] 2 STT 242 and Gujarat Ambuja Cements Ltd. v. Union of India [2005] 1 STT 41 and thereafter, through constitutional amendments entry 92C to List I of the Seventh Schedule and article 268A are introduced expressly giving authority to the Parliament to legislate on service tax.

(c)- The validity of legislation and the grievances of the petitioners should be considered with reference to the aforesaid Notification No. 4/2006-ST, dated March 1, 2006, by which rigour of the levy was neutralized by granting exemption on 90 per cent of the charges received in the hire-purchase and leasing transactions, thereby completely excluding interest on loans from service tax.

5 – It is well-settled that the Constitution by virtue of the provisions contained in article 366(29A) authorises, levy of sales tax on hire-purchase transactions and on leasing of goods and based on the same there is State legislation authorising it.

6 – The legislation applies to all engaged in banking and other financial services and is not confined to members of the first petitioner. In fact, banking companies in the public Sector are also liable to pay service tax on financial leasing service including equipment leasing and hire-purchase . Since the petitioners had not established the parties engaged in the same business who were left out and how they were discriminated, the contention was to be rejected. Similarly provisions of service tax do not take away or create any unreasonable restriction on the fundamental rights of the members of the first petitioner including petitioner Nos. 2 and 3 to carry on business. Therefore, the allegation of violation of article 19(1)(g) also, did not merit consideration.

7 –There is no conflict between the levy of sales tax on the sale or deemed sale of vehicle under the hire-purchase agreement and the service tax payable on services rendered by the financier under the hire-purchase agreement. The provisions contained in article 366(29A) of the Constitution authorising levy of sales tax on the supply of goods under the hire-purchase agreement does not stand in the way of the Parliament levying service tax on taxable service charges received in respect of hire-purchase transactions by the financiers.

It is obvious that levy of sales tax is possible on sale of goods involved in the transactions while service tax can be levied on the service charges received in the transactions. Further, the provisions pertaining to levy of service tax on hire-purchase or lease transactions are not in any way different from the service tax authorised for the large number of transactions under the Finance Act, 1994, the constitutional validity of which is upheld by the Supreme Court. Since incidence of service tax is not on sale of goods or deemed sale of goods pertaining to leasing and hire-purchase transactions covered by clauses (c) and (d) of article 366(29A), the Parliament has authority to authorise levy of service tax on banking and other financial services including equipment leasing and hire-purchase.

Impugned provisions of levy of service tax on hire-purchase and leasing transactions are not discriminatory and violative of articles 14 and 19(1)(g).

Why can’t every law abiding citizen carry a concealed weapon to protect ourselves against human predators?
It seems to me humans are just animals with laws. It should be a human right to protect myself and my family with any means necessary regardless of state law. I can’t carry a concealed weapon in liberal Rhode Island without being.

If a company sends me a package I did not request, am I obligated to return it?
I bought a laptop from Refurbdepot.com. It was delivered with hardware problems. I sent it back and clearly asked for a refund in my emails. If they send me a replacement, am I legally obligated to return it? Depends on state law.

If HIPAA rules are stricter than state law, which standard should you follow and why?
And what if the state law is stricter? You always follow the stricter of the two sets of laws; that way, you know both sets of laws are satisified – XIV Amendment – I always went with the strictest regulation and the strictest.

IF I’M DRIVING A 20′ BOX TRUCK, is it allowed by texas state law to pull a 20′ trailer?
Yes. – ? 621.205. MAXIMUM LENGTH OF VEHICLE COMBINATIONS. (a) Except as provided by this section, a combination of not more than three vehicles, including a truck and semitrailer, truck and trailer, truck-tractor and semitrailer and trailer, or a.

In california is there a law against placing flyers on the windshield of vehicles?
Yeah you’d only really get in trouble if you distributed your flyers on Private Property. – Not a state law but there could be local governing laws about litter and stuff! – I do not know of a specific law that says flyers are.

In the state of Wisconsin, are there any laws that an employer has to give a lunch or a break in an 8 hour day
This is a state law issue or federal law, not sure and would appreciate a direct answer, not a guess. Thank you Per the Wisconsin Department of Worforce Development employers are required to give.

Is it an felony under state law in Virginia(commonweath) to trade/sell a registed handgun?If not a felony what
I traded my registed handgun. And was arrested for selling /tradeing to an felony. Like also an month atfer I traded it. An they didn’t or haven’t told me who I gave it to.But to my knowledge he’s not an felony..

Is it legal to film a visitor on a cam corder in your own home without their consent?
See the Protection from Harrassment Act 1997 and Article 8 Right to Privacy – Human Rights Act 1998 – Yes, Unless some local or state law prohibits it. – with their clothes on or off?? On business premises you must.

Is weed really legal in Denver and are their any other states that is legal?
Also what are the rules, where do you buy it, where can you smoke it.. Denver did legalize marijuana, but Colorado did not. Since state law overrules city law, it is technically still illegal. And no there are no other states where it is.

law enforcement fails to uphold a state law?
‘California state law. Any sworn law enforcement official who willingly chose and fails to uphold a state law a law is guilty of a misdemeanor. Any citizen can charge and file a complaint on any enforcement officer who does that The district attorney willfully and failing to bring charges and prosecute.

My neighbors are baiting my chickens onto thier property in order to kill them, where r the laws against that?
I live in Hawaii, so I need a Federal law or a state law, thank you  I had them right here until old Foghorn went poo poo on it and I had to throw it away. So the.

Under the UCMJ and Air Force laws is it legal to date a person not 18 but legal by state law?
By the UCMJ a military person can date a person 16 years or older. Although also by military standards you must adhere to local/state laws. If the state age of consent is 18 the youngest you can.

What are the repossesion laws in Connecticut?
I need an answer asap please! Thanks! Check with the State Attorney General Office. Try them on the internet, under ‘Consumer Protection Division’. Every state has one, and it is their job to enforce state law with regard to credit issues. They will cover your issue for free, if you can show.

Can a state judge review constitutionality of a state law, or can only federal courts/judges can do so?
I am particularly interested in NY State. Which constitution, state or federal? State court judges can review the constitutionality of a law under state or federal constitution. Federal judges can do similarly, although they may seek the opinion of the state.

What is an Initial Pretrial Conference?
What is an Initial Pretrial Conference? I am asking in reference to Arizona state law. An Initial pretrial conference is when you bring your calender and sets lots of dates and deadlines for status conference, mediation, and evidential trial. You should discuss a gameplan with your lawyer and already have goals for settlement..

what is New york state law on property concerning reverse possession?
we own property and are rebuilding a house on it. We had a recent survey showing that our neighbor has only 14 inches of property attached to his house. There is a plant box that extends 36 inches beyond the neighbors house. We need to cut the the.

What is the approximate jail time for armed robbery?
The penalties for armed robbery are determined by state law. The penalty in California may be different than the penalty in Texas. You need to specify where you are from to get the proper answer. Also, the sentence may depend on many factors in the discretion of the judge..

what is the power of federal over state laws?
The Constitution gives congress the power to make laws. States can also pass laws specific to there jurisdiction as long as the state law does not violate federal law. In cases where there is no federal law, states are free to come up with their own. An example that.

What is the wierdest state law you have heard of/read about?
Here in UK in my hometown men can have an afternoon off work to practice the longbow. In the UK as a whole it is legal for a male to urinate in public, as long it is on the rear wheel of his motor vehicle and his.

What law requires me to have an I.D. as an American without any added circumstances – ie Driving, working etc.
I’m asking on basis of law. (Yes I understand life would be tough without identification because ‘state law’ requires it for driving / working etc). I just want to know what exact law requires me to go into a.

Parental attention to detail the ‘video game rating system’ and why its failing?
I offer you one example of parents trusting a govenment establishment to do some of their parenting in the form of the F.C.C’s so called ‘video game rating system’ It was a waste of about 300 million(over 5years) dollars to enact laws that NO ONE fallows,.

Paris Hilton & Sylvester Stallone – Granted countries have different laws, but what if Sly smuggeled into US?
Granted Sly had a ‘prescription’ from his private doctor for the human growth hormones, but no average doctor would give anyone a prescription for 48 viles of the stuff. To plead that you didnt know he was doing wrong, give me.

Payroll laws?
The company I work for didnt deposit my check( along with alot of other peoples) in my account when they were sposed too. What can I do to hold them accountable I am gathering from your question, that you must have a payroll direct deposit program at your place of employment. If that be the case, you.

People are ciritial of our gun laws, but without them are we safer?
There have been people pointing to England and their gun laws, and that they are safer. While their strict gun laws make gun crime considerably less, their violent cime is nearly 5 times more than out. In the US in 2005, 5.6 out of every 100,000.

People I work with have aids?
I am curious if the employees should be aware of this and if there is any laws out there that I should be aware of considering this situation? I work for the penal system and per federal law we are not allowed to know if the inmates are carriers of any diseases because.

People of California help me understand your child predator laws, please?
Hi everyone, I have a question for people in California that know about child predator laws. Okay, so a grown man talked to a 14 year old girl on the internet, and says they ‘just talked’, but got into some trouble because of it. Now he only gets.

Petitions for Paris Hilton?
Why is it that there are petitions for people who don’t respect the rules and laws of this country to sign in favor of Paris Hilton and there aren’t any for people who think she should be punished like everyone else. And why do these petitions matter anyway. SHE VIOLATED HER PROBATION. People want to.

Please clarify this for me. its about labour laws at work.?
an employer gets some material(video) which he intents to use agaisnt you on an allerged offence at work. It appears that the offence was committed under or as a result of the conditions set by him,intentionally or otherwise. conditions under which it is imposiable to conduct urself in.

Poll tax,literacy test, or grandfather clause?
which one of these various groups have won the right to vote? The first answerer is right. These aren’t ‘groups’. They’re unConstitutional segregation laws in place in the South before the Civil Right movement. These laws all made it impossible for Blacks to vote. They have all been held to violate the ‘Equal.

Possession of ecstasy results in a manslaughter charge?
Im a teen and I consider myself prety bright. Of coarse, all the kids in High school like to make up these laws that dont exist. Some keep saying that if you get caught with ecstasy the drug, get charged with manslaughter. I know this cant be, can anyone shed some.

Property laws?
I bought a house about a month ago and the previous owners left some lawn and garden machinery there. The neighbor says that the previous owner is planning to come back to get these things. My question is ‘ since these things were not mentioned anywhere in the contract and were left there after the final signing.

Public s e x?
Im curious.if say, you got caught doing acts of a sexual nature in public and someone called the police out, what would they do? would you be given a warning, arrested, fined, etc? Sounds like you got caught?LOL All states , territories ,and provinces have moral laws , so depending on what happened and where.

Question about carrying a gun?
I have a gun and i know when transport a gun it has to be in your trunk under lock and key. I was just wondering if you can carry it in your backpack when i ride my motorcycle? It depends on the laws of the state where you are transporting the gun. In.

Question about landlord tenant laws in NJ?
I receive section 8, i lost my job and was late with my rent..it is all paid except some late fees.i have court on monday.. i found this on the NJ law Q&A page: Likewise, tenants who participate in a H.U.D. subsidy program are entitled to the additional protection of federal laws.

Question about laws in CA about 30 day notices and other laws.?
Hi! Okay – 1. I have lived in Santa Cruz for 2 years at the same place 2. They sold it to build condos 3. They gave me a 180 day notice to vacate 4. Gave 90 notice for me to refuse purchasing the condo 5. I.

Question about marital property laws?
My ex has a problem. (We are reunited after 18 years.) When he and his second wife divorced, he walked away and left her everything. The house, the new car, the furnishings, etc. In the divorce decree it was written in that she was supposed to refinance the house under her own name and.

Question for people in Cali, child predator laws.?
Hi everyone, I have a question for people in California that know about child predator laws. I’m asking because I know since the whole Dateline ‘To Catch a Predator’ has become such a hit, California laws have been beefed up. Okay, so a grown man talked to a 14 year old.

Question?
When a person from country ‘A’ commits a terrorist act against persons or property in country ‘B,’ should the laws of A or B apply (always, no ‘it depends’ answers). Your question doesn’t provide clarity for a finite answer. If ‘B’ Commits a crime against ‘A’ should ‘A’s’ laws be applied to ‘B’ even if ‘B’ lives in.

Questions that i need help with from the constitution test!?
1.) T or F – under the U.S. constitution the Executive branch of the federal goverment has the power to make laws? 2.)T or F – the preamble to the U.S. Constitution declares that the federal goverment is established by the state 3.)T or F – it is a.

Rampage at Virginia college?
As a European, I have a different view from the American one that people have the right to hold guns as means to defence. I’m astonished that after the event Bush stated: ‘The president believes that there is a right for people to bear arms, but that all laws must be followed’ Is he so.

Re ticket: add that cop didn’t stop me when I supposedly was speeding – 15 minutes later near house.?
ok – Oh, sob, sob, sob! (Much tearing of hair and beating of breast). Just pay the ticket and obey the speed laws. – So? if a bank robber gets away does that mean they cannot be caught and.

Renters rights?
what rights do I have if my lnld is selling the house and has not notified me of this situation and came into my apt with giving me false pertents? Should I keep paying the rent or put it in a escrow acct untilI move or it is sold? It depends on the laws of your local.

Rights to a property that has been abandoned by the current owners?
If a property has been left empty for more than 5 years are there any laws or loopholes that can force the owners to sell the property? None that I know of. As long as there aren’t any violations of law. Failure to pay taxes, probably. Just.

Roe Vs Wade / Unborn victims of violence Act?
One states that an unborn baby is not worth anything and can be disposed of without reguard. The other one says that killing an unborn child can be punishable by a (second) charge of murder. Both are laws, but the both clearly contridict eachother. So which is it? If a.

Runaway laws for pennsylvania?
My friend is 17 and she is turning 18 soon. And i want to know if there are any laws in pa about runaways. I know i should tell her not to do it but i have and her parents are horrible so i need to kno the laws. So any help her would be.

Sharia law in Britain?
Is it true that there is going to be a two tier law system in Britain, where muslims will get to have their own courts? And they will live by their own laws, separate from ours? I read it in a paper yesterday (well, saw the headline) but abit dubious since it was the daily.

Shooting On American Campus Kills 31! Should We Outlaw College Students?
Students whether High School or College seem to lead to tragedies. Should we outlaw students? Yes. We need stricter student laws. Many European countries outlaw education and they have lower murder rates. Stop the insanity!  – It’s about as intelligent as outlawing guns. – F you. -.

Should America be subject to British laws?
Technically, the UK still owns America. Should we therefore revoke the Colonists independance, and ask for back taxes since 1776? Sure if you want another butt whipping. – Technically the Romans still own the UK. Why not ask them? – Actually they do not own it. any more than Rome owns most.

Should churches lose their tax free status?
for harboring illegal immigrants? No, because it will start a trend of giving the IRS more authority to tax churches, and control them like China does their churches. Secondly, it is against international laws, because in the case of Catholic churches, they are believe it or not enclaves of a foreign government.

Millions of children in the United States are homeschooled. In fact, Home School Legal Defense Association (HSLDA) projects that this number will reach over 12 million by 2015. The United States Constitution does not have specific laws concerning education; each state governs education and has its own laws concerning homeschooling. So, if you’ve considered homeschooling your children, you will only have to learn the laws for your individual state.

Homeschooling laws vary from state to state. Each state has a mandate to provide an education for its students; many states delegate that authority to the state’s Board of Education. The state Board of Education wants to ensure that every child receives an adequate education. Because of this mandate, one Federal law was passed, Equal Education Opportunities Act of 1974. This law requires that no state can deny any child an education based on their race, color, sex, or national origin. In other words, every child within every state is guaranteed an education.

While states cannot deny a child an education, it is ultimately up to the parent to choose where that child will attend school — whether public school, private school, or homeschool. Public schools, and some private schools, are regulated by the state. However, since a large percentage of homeschool families do so for religious reasons, there are often few regulations for homeschools.

One state law that appears to be universal is the requirement for children to attend school in some fashion during set compulsory ages. These ages, however, may be different in each state. Some states require children to be in school from 5 to 17, others 7 to 16; it just depends on the state’s laws. To determine what your state’s compulsory ages are you can search the internet, or contact HSLDA.

Home School Legal Defense Association, National Home Education Network, and other websites on the Internet, list the homeschool laws for each state. If you choose to homeschool, it would be advantageous to learn your state’s laws. After you have begun to homeschool, if you move to another state, especially if you are a military family, you can go back to these sites to find the laws for the new state.

Military families often move several times throughout the length of a soldier’s career. Many are choosing to homeschool because it is one way to guarantee continuity in their children’s education. Rather than transferring a child from one school to another, often internationally, a military family that homeschools can continue their child’s education without fear of negative impact.

Choosing to homeschool is not always an easy decision to make. However, it is legal in each of the fifty states. You may have to register your intent to homeschool with your local board of education or you may have to turn in portfolios. Whatever your state requires, just remember that you are allowed by law to homeschool your child, and that there are places to turn if you have questions.