What is Law? Basics & How It Differs from Other Rules

A Complete Beginnerโ€™s Guide

Why Ask โ€œWhat is Law?โ€

When people first begin studying law, one of the earliest questions that comes to mind is what exactly is law. On the surface, it feels like a simple question. But when you try to answer it, you realise it is not easy at all.

In legal practice, most lawyers never pause to ask this broad question. Their focus is always narrow. They want to know what the law says about a particular contract, or what legal rules apply in a specific criminal case. They rarely think about what law itself is.

For a learner, though, this question is essential. It lays the foundation for understanding how all the other pieces of the legal system fit together. Without first grasping the nature of law, the rest can feel like scattered information.

Rules All Around Us

Every day, we follow rules without even thinking about them. Some of these rules are part of the legal system.

Criminal law makes certain acts, like theft, punishable. If someone steals, they can be taken to court and punished. In contract law, if one person breaks a legally binding agreement, they may have to pay damages to the other party.

But many rules are not legal at all. In a sports club, members may be required to wear a specific uniform. A religious tradition might require fasting during certain times of the year. In chess, a pawn can only move one step forward, except in its first move. These are all rules, but no court will enforce them.

This shows us that not all rules are legal rules, and this difference is important to understand before we define what law is.

Can Law Be Defined as โ€œRules the Courts Will Enforceโ€?

One way people try to define law is to say that it is the set of rules which the courts will enforce. This seems neat at first. It clearly separates legal rules from non-legal rules.

However, the definition has problems. First, not all laws prohibit something. Many laws give rights or powers instead. For example, the law says you can get married if certain conditions are met, but it does not tell you that you must marry.

Second, even when a law is broken, a court may not automatically step in. Judges sometimes have discretion. They can decide whether or not to give a remedy depending on the fairness and facts of the case.

Finally, the definition does not answer the most important question โ€” which rules will the courts enforce. That question takes us beyond pure law into politics.

The Political Nature of Law

The law is deeply connected to politics and society. Courts do not operate in a vacuum. They are part of the larger political structure, and they interact with other institutions like parliament.

Some scholars believe judges are not entirely neutral. They think judges tend to protect the existing social and political framework.

Professor J A G Griffith made this argument strongly. In his view, judges in England usually support traditional law and order, defend the existing balance of political and economic power, accept change only slowly, and reflect the values of the middle and upper classes.

Criticism of Griffithโ€™s View

Griffithโ€™s theory has been criticised. Professor Kenneth Minogue pointed out that Griffithโ€™s reasoning had a flaw.

Griffith noticed that courts often ruled against trade unions and concluded that judges must be politically conservative. But Minogue argued that there could be other reasons. Parliament might have passed laws that limited the powers of unions. Unions sometimes acted outside the law, leaving courts with no option but to decide against them. There were also cases where courts supported unions.

So, frequent outcomes in one direction do not necessarily prove political bias.

Law as a Gatekeeper

Another perspective came from Lord Devlin, a former senior judge. He described law as a gatekeeper of the existing social order.

In his view, new ideas are constantly trying to enter society. At first, the law resists them. Only when an idea gains enough public support does the law allow it in. Similarly, old ideas that no longer have public backing can be removed from the legal system.

This view shows law as both protective and adaptable. It tries to keep stability but can change when society is ready.

Sources of Law

When courts decide a case, they look at recognised sources.

Acts of Parliament, or statutes, are laws created by parliament and have the highest authority.

Delegated legislation is made by other bodies under powers given by parliament. Examples include regulations, orders, and local by-laws.

Case law comes from previous court decisions. These decisions act as precedents, guiding judges in future cases.

In the past, European Community law also played a role, and in some areas it could override national law.

Understanding Law in Context

Law is not just a set of commands backed by punishment. It includes powers, rights, and recognised processes. It operates within a political and social framework.

It can preserve the current system, but it can also adapt when society demands change. This change, however, is usually slow and cautious.

Courts are central to applying the law, but they are influenced by the framework set by parliament and by the broader political environment. Understanding this relationship is key to understanding law itself.

Why This Foundation Matters

For anyone starting to study law, having a clear idea of what law is โ€” and how it differs from other kinds of rules โ€” is the essential first step.

Once this foundation is in place, the more complex ideas about how laws are made, interpreted, and changed become easier to understand. Without this basic understanding, legal studies can feel like a collection of disconnected rules rather than a coherent system.


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CA (Fresher) / Semi-Qualified CA Jobs in International Tax & M&A | Peshori Consultants

Peshori Consultants โ€“ A trusted consultancy firm with a strong focus on International Taxation, FEMA, Mergers & Acquisitions (M&A), and litigation support. The firm offers comprehensive advisory and compliance services, supporting both domestic and global clients in navigating complex tax and regulatory frameworks. By combining deep technical expertise with practical insights, Peshori Consultants provides clients with strategic, reliable, and innovative legal and tax solutions.

Location: Not specified (candidates may confirm with the firm during application process)


About Peshori Consultants

Peshori Consultants has built a reputation as a specialist firm in international tax and regulatory advisory. The firm caters to a wide range of clients, including multinational corporations, Indian businesses with overseas operations, startups expanding globally, and individuals with cross-border transactions.

The firmโ€™s International Tax & M&A team is dedicated to handling cross-border taxation, FEMA compliance, structuring of inbound and outbound investments, and M&A transactions. Joining this team will give candidates unmatched exposure to cutting-edge international tax issues and practical experience in regulatory and litigation matters.


Position / Vacancies

  • Position: CA (Fresher) / Semi-Qualified CA
  • Vacancies: Not specified
  • Experience Required: Freshers or candidates with relevant articleship/internship experience in Income Tax

This role is an excellent opportunity for young Chartered Accountants or semi-qualified CAs who are passionate about tax and want to build a strong career in the specialized domain of international taxation and mergers & acquisitions.


Eligibility Criteria

To apply for this role, candidates should meet the following requirements:

  • CA Fresher or Semi-Qualified CA with strong academic foundation.
  • Passionate about pursuing a career in International Tax and FEMA.
  • Articleship or internship experience in Income Tax is preferred.
  • Good understanding of Income Tax laws and principles.
  • Curiosity and motivation to learn complex international tax concepts.
  • Strong analytical, research, and problem-solving skills.
  • Excellent drafting and communication abilities.

The ideal candidate is someone who is eager to grow, willing to take on challenges, and committed to becoming an expert in international taxation.


Key Responsibilities

As part of the International Tax & M&A Team at Peshori Consultants, your responsibilities will include:

  • Assisting partners with international tax advisory projects and client queries.
  • Conducting research and analysis on tax treaties, double taxation avoidance agreements (DTAAs), and foreign tax laws.
  • Providing FEMA advisory for inbound and outbound investments, capital structuring, and regulatory transactions.
  • Drafting advisory opinions, legal memoranda, and detailed tax advisory notes.
  • Supporting partners in litigation matters related to international taxation and cross-border issues.
  • Handling compliance work for international tax and FEMA, ensuring accuracy and timeliness.

This role combines technical learning, client-facing exposure, and litigation practice, making it an ideal platform for building a long-term career in taxation and M&A.


Why Join Peshori Consultants?

Working with Peshori Consultants provides you with opportunities to:

  • Gain specialized expertise in international tax, FEMA, and M&A โ€“ highly sought-after practice areas.
  • Work directly with partners and senior professionals on complex transactions.
  • Develop hands-on skills in advisory, compliance, and litigation.
  • Build strong client-facing experience early in your career.
  • Learn in a collaborative, growth-oriented environment where innovation and precision are valued.

For CAs and semi-qualified professionals who are looking beyond traditional audit/tax compliance roles, this is a strategic career move into advisory and consulting.


Salary / Stipend

  • Not specified (to be discussed during selection process).
  • Competitive compensation aligned with qualifications, skillset, and performance.

Application Procedure

If you are interested in this role and meet the eligibility criteria, you can apply by sending the following documents:

  • An updated CV/Resume
  • A short cover email expressing your interest in international taxation and advisory

Send your applications to: career@peshoriconsultants.com


Job Summary at a Glance

  • Role: CA (Fresher) / Semi-Qualified CA โ€“ International Tax & M&A Team
  • Firm: Peshori Consultants
  • Location: Not specified (confirm with the firm)
  • Vacancies: Not specified
  • Experience: Freshers / Articleship or internship experience in Income Tax preferred
  • Eligibility: CA or semi-qualified CA, passion for international taxation, strong research & drafting skills
  • Responsibilities: Tax advisory, FEMA compliance, litigation support, cross-border structuring
  • Salary: Not specified
  • Application Email: career@peshoriconsultants.com

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