Padma Vibhushan N A Palkhivala Memorial National Moot Court (Virtual) Competition, 2021

By | October 22, 2021
Padma Vibhushan N A Palkhivala Memorial National Moot Court

Last Updated on by Admin LB

Padma Vibhushan N A Palkhivala Memorial National Moot Court (Virtual) Competition, 2021 organised jointly by The All India Federation of Tax Practitioners, Goods and Services Tax Practitioners Association of Maharashtra & Maharashtra National Law University Mumbai on 26th – 28th November 2021.

Rules for the Padma Vibhushan N A Palkhivala Memorial National Moot Court (Virtual) Competition, 2021


  1. Nani A. Palkhivala Memorial National Tax Moot Court Competition is presented by the All India Federation of Tax Practitioners and Maharashtra National Law University Mumbai.
  2. The Competition is to be held from 26th November 2021 – 28th November 2021 on a virtual platform.
  3. The Organising Committee (O.C.) shall be responsible for all administrative matters concerning the competition and shall supply and distribute all necessary information to the participating teams.
  4. The official email ID for all the correspondence is [email protected].

Eligibility Of Participations

  1. 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.
  2. Each College/University/Institution shall be allowed to register only one team in the competition.


  1. The teams are required to duly complete the registration by 25th October 2021 (6:00 P.M. IST) by filling the google form.
  2. After the registration, the teams are required to confirm their registration by mailing the google form receipt by 25th October 2021 (11:59 PM IST).
  3. Any change in the composition of the team will not be entertained once the memorials have been submitted except in cases of medical emergencies.

Anonymity Of The Teams

  1. All teams that have duly registered will be allotted a team code after the expiry of the last date for the registration.
  2. No team shall reveal their identity except by means of their team code during the course of the competition.
  3. 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.


  1. Clarifications to the Moot Proposition shall be sought by sending an e-mail to [email protected] on or before 17th October 2021 (11:59 P.M. IST). Clarifications sent after provided deadline shall not be entertained.
  2. The clarifications, if any, will be circulated amongst the registered teams shortly thereafter.

Official Language

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

Written Submission

Each team is required to prepare Memorials (written submissions) for both sides i.e. the Applicant and the Respondent.

The memorials shall contain the following:

  1. Cover page
  2. Table of Contents
  3. Index of Authorities
  4. Statement of Jurisdiction
  5. Statement of Facts (not exceeding one page)
  6. Statement of Issues
  7. Summary of Arguments
  8. Arguments Advanced
  9. Prayer (not exceeding one page)

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

The formatting requirements for the memorial shall be as follows:

  1. Typed on Standard A4 Size Paper
  2. Font Type (including footnotes): Times New Roman
  3. Font Size: 12
  4. Spacing: 1.5
  5. Font Size for footnotes: 10
  6. Spacing for footnotes: 1.0
  7. Margin: 1-inch margin on each side of the A4 Size page
  8. The citations shall comply with the Bluebook method of citation – 20th Edition.
  9. 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, the memorial shall be Blue.
  • 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 pdf format), shall be sent through e-mail on or before 6th November 2021 to [email protected] Submissions made thereafter shall be accepted only with the penalty applicable as 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 a 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 by the first letter of the side represented; an ‘R’ for the Respondent and ‘A’ for Applicant. For example, the Respondent Memorial 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 the Rule.


  1. 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.
  2. The right of audio and videotaping 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.
  3. The Organizers reserve the right to interpret the Rules and Regulations of the competition and such interpretation shall be final and binding.
  4. 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.
  5. 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.

Contact Details

  • Diya Dutta (Convenor): +91 88007 65832
  • Karina Katrak (Associate Convenor): +91 99200 98080
  • Vaishnavi Sharma (Associate Convenor): +91 77384 71919

Email: [email protected]

Brochure – Click Here

Moot Proposition – Click Here

Note – Last Date of registration has been extended to 25th October

Reported By – Organising Committee

  1. Law Library: Notes and Study Material for LLB, LLM, Judiciary and Entrance Exams
  2. Legal Bites Academy – Ultimate Test Prep Destination
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