13th K.R.

RAMAMANI MEMORIAL NATIONAL TAXATION MOOT

COURT COMPETITION, 2023

13TH K.R RAMAMANI MEMORIAL NATIONAL TAXATION

MOOT COURT COMPETITION, 2023

ORGANISED BY SCHOOL OF EXCELLENCE IN LAW, THE TAMIL

NADU DR..AMBEDKAR LAW UNIVERSITY IN ASSOCIATION WITH
SUBBARAYA AIYAR, PADMANABHAN AND RAMAMANI (S.A.P.R)
ADVOCATES.

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RULES AND REGULATIONS

1. AIM AND PURPOSE:

The 13th K.R. Ramamani Memorial National Taxation Moot Court Competition has been
conceived with the aim to:

a. Create awareness about taxation laws in a systematic manner and train participants for
effective practice.

b. Facilitate the evolution of taxation laws through the jurisprudential analysis of the
existing law and consequential emergence of new laws besides developing cutting edge
skills in research, writing and advocacy.

2. DATE &VENUE OF THE COMPETITION:

a. The preliminary rounds, Quarter Finals, Semi Finals of the 13th K.R. Ramamani
Memorial Taxation National Moot Court Competition 2023 will be conducted ONLINE
through the video conferencing application “Google Meet”™ on 24th-26th February, 2023.

b. The Final Round of the 13th K.R. Ramamani Memorial Taxation National Moot Court
Competition 2023 will be held on 5th March 2023 at the School of Excellence in Law,
The Tamil Nadu Dr. Ambedkar Law University, Taramani, Chennai – 600113.

3. DEFINITIONS:
a. “Clarifications’ means any clarifications issued by the Organizers pursuant to the Moot
Proposition.

b. “Compendium” means a compilation of cases and authorities cited by the participant

during the oral rounds.

c. “Competition” means 13th K.R. Ramamani Memorial National Taxation Moot Court
Competition, 2023.

d. “Memorial” means the written arguments submitted by the Participants according to the
rules of the Competition.

e. “Moot Proposition” means the hypothetical Case-Study of the Competition released by

the Organizers. Clarifications shall form part of such Proposition.

f. “Online” means controlled by or connected to a computer with the help of internet.

g. “Oral round” means the Oral pleadings submitted by the Participating teams according to

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the rules of the Competition.

h. “Organizers” or “OC” will mean the Moot Court Association of the School of Excellence
in Law, The Tamil Nadu Dr. Ambedkar Law University and the Management of SAPR
Advocates.

i. “Participating Team” means the team, which has registered itself for the Competition.

j. “Participants” means the speakers and the researcher of the Participating Team.

k. “Rebuttals” means the submissions made by the Petitioners in response to the Respondent’s
submission at the end of the oral round.

l. “Video Conference” means a live, visual connection between two or more people residing
in separate locations for the purpose of communication.

m. “Sur-rebuttal” means the submissions made by the Respondent in response to the Rebuttals.

n. “Team Code” means the code allotted to a Participating team by the Organizers after final
registration.

o. “Web Camera” means a camera that records moving pictures and sound and allows these to
be broadcasted on the internet as they happen.

All the rules are only inclusive and not exhaustive for the Competition. Rules should be
strictly adhered to. Any deviation there from would attract disqualification or other
penalties mentioned subsequently.

DISCLAIMER:

In case of any disputes/ doubts, the decision of the Organizers will be final. In the event of
the team’s failure to comply with the Rule(s) and Deadline(s), the Organizers reserve the
right to impose penalties including disqualification of the team. With reference to the rounds,
the final decision regarding the qualifying teams shall vest only with the Organizing
Committee and the judges of the particular round(s) and no disputes regarding the same shall
be entertained.

4. TEAM ELIGIBILITY &TEAM COMPOSITION:

a. Participation is strictly restricted to bona fide law students enrolled in the three-year or
five-year L.L.B/ B.L. degree course in any institution recognized by the Bar Council of
India.

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b. Only one team is permitted to participate from each registered institution.

c. Where a university has constituent colleges, each college can send in a team.

d. Each team shall comprise of a minimum of two and a maximum of three members. In a
team consisting of two members, each of the members shall be designated as ‘Speaker’.
In a team consisting of three members, two of the members shall be designated as
‘Speaker’ and the third member shall be designated as ‘Researcher’. Only those
participants, registered as Speakers, shall be allowed to speak.

e. Once registered, the team will not be permitted to vary the team composition, except with
the express permission of the Organizers.

5. REGISTRATION PROCEDURE:

The Registration Formalities shall be done as follows:

a. The participants shall complete the final registration, by affixing all the necessary details
by filling in the online registration form as provided below:
https://forms.gle/mQprcrDvzSgrwsJ37

b. This shall be completed on or before 16th February, 2023 (23:59HRS).

c. The registration fee for the Moot Court Competition is Rs. 1,180/- (Rupees One
Thousand One Hundred and Eighty Only – inclusive of GST). The registration fee must
be paid to the below mentioned account:

 ACCOUNT NAME: TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY

MOOT COURT ASSOCIATION

 ACCOUNT NUMBER: 67104604033

 IFSC NUMBER: SBIN0070688

 BANK NAME: STATE BANK OF INDIA

 BRANCH NAME: PNSB BRANCH RAJA ANNAMALAIPURAM

 BRANCH CODE: 70688

d. The Registration fees once paid would be non-refundable.

e. Government law colleges of Tamil Nadu affiliated to the Tamil Nadu Dr. Ambedkar
Law University shall be exempted from the payment of this fee.

f. Teams that have completed Registration in accordance with the above procedure shall be
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assigned a Team Code. All further correspondence with the Organizing Committee shall
mandatorily mention the Team Code.

6. DRESS CODE:
a. Participants shall be appropriately attired for the rounds of the competition. Robes and
neck bands are not strictly prohibited.

b. The Dress Code for the Researcher’s Test, Oral Rounds, Valedictory & Prize Distribution
shall strictly be:

i. FOR GENTLEMEN: Western Formals i.e.White formal shirt with black formal
pants and a black blazer with black tie.

ii. FOR LADIES: Western Formals i.e. White formal shirt with black formal
pants/black formal skirt and a black blazer or Indian Formals i.e. white kurta with
black pants and either a black waistcoat or black blazer.

7. CLARIFICATIONS:
a. Clarifications to the Moot Proposition shall be sought by sending an e-mail to
[email protected] on or before 6th February, 2023 (18:00 HRS). Request for
clarifications sent to any other email address shall not be considered.

b. A set of Final Clarifications will tentatively be released by 9th February, 2023.

8. MEMORANDUM/WRITTEN SUBMISSIONS:
a. The Participating teams are required to submit Memorandum/ Written Submissions for
both the Petitioner/Appellant/Plaintiff and the Respondent/Defendant.

b. The Participating teams shall E-mail the Soft Copies of the Memorandums of each side in

both PDF and Microsoft Word format through a single mail on or before 20th
February, 2023 by 23:59 HRS to [email protected]

c. Submissions made after the deadline would invite penalties according to the Rule 10 of
the Competition. The title of each file must be the first letter of the representing side and
the team allotted to the Participating team i.e.if the assigned team code is 10, the
Memorandum must be titled as “P10” and “R10” respectively. The Soft Copy should be
compatible with at least Microsoft Word 2007.

d. The Memorandums submitted shall carry only the team code allotted to the respective
team. Any reference to the participating team’s institution of study/college/university
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shall result in immediate disqualification.

e. No amendment to the memorandum shall be permitted after submission of the soft

copies.

f. Copies of Memorandum submitted to the Organizing Committee shall be used for the
evaluation of the Memorandum, the Exchange of Memorandum and for the Judges Bench
for each of the Oral Rounds.

g. The top two teams that qualify to the finals are expected to submit 4 hard copies of each
side of their written submissions to the OC, when they reach Chennai for the finals.

h. The Organizing Committee reserves the right to use the memorandum submitted by the
participating teams, as it deems appropriate.

9. CONTENTS OF THE MEMORANDUM:

a. The Cover Page of the Memorandum shall be Blue for Petitioner/Appellant/Plaintiff and
Red for Respondent/Defendant respectively.

b. The Memorandums shall not contain any Annexure/Appendices, Photographs, Sketches,

Exhibits, Affidavits etc.

c. Cover Page (shall include Year of the Competition, Cause Title, Forum/Court,
designation as Petitioner or Respondent, Team Code on the top right corner - e.g. 10P or
10R).

i. Table of Contents.
ii. Index of Authorities.
iii. Statement of Jurisdiction (strictly restrict to 1page).
iv. Summary/Statement of Facts (strictly restrict to 1 page; argumentative Statement
of Facts shall be penalized).
v. Issues Raised/Questions Presented.
vi. Summary of Arguments/Pleadings.
vii. Arguments Advanced/Written Pleadings.
viii. Prayer.

d. The following content specifications shall be strictly adhered to:

i. Language: English.
ii. Body Font and Size: Times New Roman,12;
iii. Line Spacing: 1.5 (The spacing need not be followed for the Cover Page, any

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Tabular Column, Header or Footer).

iv. Footnotes Font and Size: Times New Roman,10;
v. Line Spacing: 1.0;
vi. Paragraph Spacing: None;
vii. Substantive Footnoting is strictly prohibited;
viii. Alignment (Body & Footnotes): Justified;
ix. Margin: 1 inch margin on all 4 sides;
x. Citation Method: Oxford University’s Standard for Citation of Legal Authorities
(OSCOLA Format), 4thEdition.
10. EVALUATION OF THE MEMORANDUM:
a. The Memorandums will be evaluated by a separate panel of judges who will not Judge
the Oral Rounds.
b. The following specifications shall be the judging parameters:

CRITERIA MARKS
KNOWLEDGE OF LAW AND DEPTH OF 20
RESEARCH

USE OF AUTHORITY/ PRECEDENTS 20

INCORPORATION OF FACTS INTO 10
ARGUMENTS

INTERPRETATION OF APPLICABLE LAW 10

CLARITY OF THOUGHT AND 15
ORGANIZATION OF ARGUMENTS
STYLE OF PRESENTATION 10
ORIGINALITY 10
RELIEF SOUGHT 5
TOTAL 100

c. Penalties shall be attracted in the following manner:

VIOLATION PENALTY
LATE SUBMISSION OF SOFT COPY OR
MEMORANDUMS 2 point per day per Memo
ANY VIOLATION UNDER RULE 8(A) 1 point for each violation under the Rule

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ANY VIOLATION UNDER RULE 8(B) 1 point for each violation under the Rule
ANY VIOLATION UNDER RULE 8(C) 2 point for each violation under the Rule
VIOLATION OF THE RULE OF ANONYMITY Disqualification

11. RESEARCHER’S TEST:

The Researcher’s Test shall be in the format of an interview that will be conducted via Google
Meet on 22nd and 23rd February, 2023. Only the team member designated as a
“RESEARCHER” can attend the Interview. In case of a 2 Member Team, either one of the
Speakers can take up the Researcher’s Interview.

12. ORAL ROUNDS:

12.1. GENERAL PROCEDURE:
a The language of the Moot Court Competition shall be English.
b The Competition shall consist of the following rounds:
i. Preliminary Rounds; and
ii. Advanced Rounds consisting of:
 Quarter-finals.
 Semi-finals.
 Finals.
a. The preliminary rounds and the advanced rounds shall take place through an online
video-conferencing platform known as Google Meet.
b. The Participating teams shall be notified of their qualification to the advanced rounds
through the email ID provided at the time of registration.
c. During each of the above-mentioned rounds, the order in which the teams shall present
their arguments is as follows:
 Petitioner Speaker 1
 Petitioner Speaker 2
 Respondent Speaker 1
 Respondent Speaker 2
 Rebuttal: Petitioner (Any one of the two Speakers)
 Sur-rebuttal: Respondent (Any one of the two Speakers)1
d. The Best Speaker Award shall be determined on the basis of the individual aggregate
score of the Speaker taken from the Preliminary Rounds.

1
Sur-Rebuttal may be permitted only at the discretion of the Judges.

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e. The Researcher shall not be permitted to address the Court during the Oral Rounds.
f. Teams are not permitted to raise issues in the Oral Rounds that have not been submitted
in the Memorandum.
12.2.SPLITTING OF TIME BETWEENSPEAKERS:

a. Teams shall notify the Bench Clerks of the division of time between the 2 Speakers
(including time reserved for Rebuttal & Sur-rebuttal) 10 minutes prior to the
commencement of the Rounds.

b. If Speaker 1 exceeds his/her reserved time, the additional time taken shall be deducted
from the time reserved by Speaker 2. Similarly, if Speaker 2 exceeds his/her reserved
time, the additional time taken shall be deducted from the time reserved for Rebuttals/Sur-
Rebuttals as the case may be. However, this rule may not be followed if the additional
time is awarded to the Speaker at the discretion of the Judges.
12.3.COMPENDIUM:
a. All relevant case laws and statutory material to be passed on to the Judges during the Oral
Rounds may be submitted by the Participating teams in the form of a Compendium via E-

Mail to [email protected] on or before 23rd February 2023 (18:00 HRS).

b. Participants shall ensure that anonymity is maintained while passing any material to the
Judges. If any mark, name, seal, symbol or logo of the institution/college/university is
present, participants must ensure that the same is rendered unrecognizable. Violation of
the rule of anonymity shall result in immediate disqualification of the team.

12.4.EXCHANGE OF MEMORANDUM:
a. The exchange of memorandums for the preliminary rounds and advanced rounds will be
facilitated through the respective email IDs provided by the participating teams.

b. The fixtures for the respective oral rounds will be finalized by the Organizers and such
decision shall be final.

c. The fixtures for each oral round shall be communicated to the teams through their respected
email IDs before the commencement of the rounds.

d. No teams shall face each other more than once in the preliminary rounds.

12.5.DISQUALIFICATION:

The Organizers reserves the right to disqualify the participating team on the grounds of:

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a. Availing assistance of a person, who is not a member of the participating team during the
course of the oral rounds.

b. If the video/audio is paused or if the participant leaves the chat in the middle of the rounds
without a legitimate reason.

c. If the Organizing Committee has any reason to believe that a team has resorted to any
unfair means during the oral rounds.

d. For any other just reason as the Organizers deems fit.

12.6.PRELIMINARY ROUNDS:
a. The preliminary rounds of the competition shall be hosted online on a video conferencing
application called Google Meet.

b. Fixtures for the Preliminary rounds shall be allotted on the basis of draw of lots, which
will be duly intimated to the teams via WhatsApp and E-Mail.

c. The time schedule of the preliminary rounds will be intimated to the team, latest by 23rd
February, 2023 through E-Mail and WhatsApp. Such schedule shall be based upon the
convenience of the Judges and the Organizers and shall not be altered under any
circumstances.

d. The teams are requested to be present at the meet at least 15 minutes prior to the
commencement of the rounds. Any issues with the connection or any technical glitches
shall be reported to the organizing committee within such time.

e. The Court Hall Manager shall bear a delay in the appearance of the participants to a
period of up to 10 minutes of the time stipulated, beyond which the court room
proceedings will commence, and the other team will be heard ex-parte. The Decision of
the OC is final and binding in this regard.

f. It is mandatory for the Participants to carry their ID cards with themselves during each
oral round.

g. During the rounds, the participants are requested to ensure that they are within the
camera’s view.

h. The team shall keep their cameras switched on throughout the course of the proceedings
and shall remain muted, unless it is their turn to speak.

i. Each team shall argue twice in the Preliminary Rounds, once for the Petitioner/

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Appellant/ Plaintiff and once for the Respondent/Defendant.

j. The time limit for the oral round shall be thirty (30) minutes for each team. This shall
include the time taken by both the speakers and the time reserved for rebuttal or sur-
rebuttal.

k. Only one speaker shall be allowed to present the rebuttal / sur-rebuttal and the sur-
rebuttals shall be limited only to rebuttals presented by the opponent team. No team
shall be permitted to reserve more than two (2) minutes for rebuttals /sur-rebuttals.

l. The top eight (8) teams from the Preliminary Rounds shall advance to the Quarter final
rounds.

m. The top eight teams shall qualify on the basis of the aggregate scores. In the event of a
tie, the memorandum score of the team shall be considered.

13. ADVANCED ROUNDS (QUARTER FINALS, SEMI FINALS AND FINALS):

13.1.GENERAL RULES:
a. Each team shall argue only once in each of the Advanced Rounds.

b. The qualification of teams to subsequent rounds shall be on a knock-out basis for each of
the Advanced Rounds.

c. The Memorandum Score shall not be considered for any of the Advanced Rounds.

13.2. QUARTER-FINALS:
a. The time limit for the Quarter final rounds shall be thirty (30) minutes for each team. This
shall include the time taken by both the speakers and the time reserved for rebuttal or sur-
rebuttal.

b. Four (4) teams from the Quarterfinals shall advance to the Semi-finals which shall be
decided on a knock-out basis.

13.3. SEMI-FINALS:
a. Each side shall get a maximum time of forty-five (45) minutes to present their arguments.
This shall include the time taken by both the speakers and the time reserved for rebuttal
or sur-rebuttal.

b. No Speaker shall be permitted to address the Court for more than 25 minutes.

c. The maximum time for Rebuttal is 5 minutes and the maximum time for Sur-rebuttal is 2
minutes respectively.

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d. Two (2) teams from the Semi-finals shall advance to the Finals which shall be decided on
a knock-out basis.

13.4. FINALS:
a. The top two participating teams shall face each other in the Final round of the
Competition, which will happen in the Tamil Nadu Dr. Ambedkar Law University
Campus in Chennai on 5th March, 2023.

b. Each side shall get a maximum time of forty-five (45) minutes to present their arguments.
This shall include the time taken by both the speakers and the time reserved for rebuttal
or sur-rebuttal.

c. No Speaker shall be permitted to address the Court for more than 25 minutes.

d. The maximum time for Rebuttal is 5 minutes and the maximum time for Sur-rebuttal is 2
minutes respectively.

e. The winning team of the Final Round shall be declared the Winner of the Moot Court
Competition.

13.5. SCOUTING:
a. Scouting is strictly prohibited and shall lead to immediate disqualification of the team.
b. Any person may submit a complaint regarding Scouting to the Organizers.

14. AWARDS:
a. The following Awards shall be given away during the Valedictory & Prize Distribution:
 Winner of the Competition- Trophy, certificate and cash prize worth Rs. 35,000
 Runner-up of the Competition- Trophy, certificate and cash prize worth Rs. 20,000
 Best Memorandum- Trophy, certificate and cash prize worth Rs. 15,000
 Best Speaker- Trophy, certificate and cash prize worth Rs. 10,000
 Best Researcher- Trophy, certificate and cash prize worth Rs. 10,000
b. All the participants of the Competition will be awarded with E-certificates ofparticipation.
c. The E-certificates shall be e-mailed to the participants after the completion of the Moot
Court Competition.
15. ACCOMMODATION, TRANSPORT AND FOOD:
a. Accommodation shall be provided to the two teams qualified for the Final rounds from
evening of 5th March 2022, till the evening of 6th March 2022.

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b. Food will be provided on 4th March 2023 (Dinner) and 5th March 2023 (Breakfast and
Lunch) to the participants.

c. Transportation from the Accommodation to the Venue of the Competition shall be

provided to the participants.

d. All facilities shall be provided only to the registered members of a team and no additional
members, parents, observers, coaches or faculty advisors shall be accommodated at any
cost.

e. Airfare or 3rd class A/C train tickets (tatkal) will be provided to the qualifying teams by
the Organizing Committee.

f. The top two teams that qualify to the final rounds are required to mandatorily come to
Chennai on the stipulated dates. In case they are unable to, the Organizing Committee
reserves the right to recover the costs of the tickets from the team that fails to come, and
the third best team from the Semi-Finals will directly qualify for the final rounds.

16. MISCELLANEOUS:
16.1. GENERAL ETIQUETTE:
a. Participants are expected to behave in a dignified manner and not to cause any
inconvenience to the Organizing Committee, the Judges of the Competition or any other
participants.

b. The Organizing Committee reserves the right to take appropriate action for any unethical,
unprofessional or immoral conduct.

16.2. INTERPRETATION OF RULES ANDREGULATIONS:

a. All interpretations, as well as any waivers, consents or other decisions in the
administration of the Competition are at complete discretion of the Host Institution and
the Organizers.

b. Any decision made by the Host Institution or the Organizers shall be final and binding on
all the participating teams.

17. CORRESPONDENCE/CONTACT DETAILS:

a. Participants can e-mail their queries at [email protected]

b. Additionally, Participants may keep themselves updated by following:

FACEBOOK : https://www.facebook.com/Moot-Court-Association-School-of-

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Excellence-inLaw-201136933274208/timeline/

WEBSITE : MCA Website, krrtaxmoot.law

INSTAGRAM : @mootcourtassociation.soel

18. POINT OF CONTACT:

Alternatively, participants may direct their queries to:

CONTACT PERSON CONTACT

NUMBER
Ms. SUSAMSKRITHA
+91 6379860071
Secretary, Moot Court Association, School of Excellence in Law, The
Tamil Nadu Dr. Ambedkar Law University, Chennai.
Ms. SHREE HARINI
+91 7358236570
Joint Secretary, Moot Court Association, School of Excellence in Law,
The Tamil Nadu Dr. Ambedkar Law University, Chennai.

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TENTATIVE SCHEDULE OF THE MOOT COURT COMPETITION

EVENT DEADLINE

Last Date for Final Registration 16th February 2023 (11:59 pm)

Last Date for emailing Clarifications 6th February 2023 (06:00 pm)

Release of Final Clarifications 9th February, 2023

Deadline for Soft Copy 20th February 2023 (11:59 pm)

Submission of
Written Submissions

Deadline for Submission of 23rd February 2023

Compendium
via email
Allotment of time slots for 23rd February 2023
Preliminary
Rounds
Researcher’s Interview (virtual) 22nd and 23rd February 2023

Preliminary Rounds (virtual) 24th and 25th February 2023

Quarter-Final Rounds (virtual) 26th February, 2023

Semi-Finals Rounds (virtual) 26th February 2023

Finals Rounds and Valedictory 5th March 2023

Ceremony (physical)

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