Assessment Internship for Law School Placement Committees – Apply for 2025–26 Cycle

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Are you part of a law school’s Placement or Recruitment Committee? Do you want your students to gain firsthand experience in a real-world legal recruitment environment while maximizing pre-placement opportunities? The Assessment Internship for Law School Placement Committees is now open for applications, designed to connect India’s top law schools with meaningful internship and recruitment pipelines.

Offered by a reputed legal organization, this six-month internship is tailored to align with the hiring cycles of law schools, particularly their Day Zero placements for the batch of 2026. This is a unique opportunity to bring your most capable students into focus and open doors for long-term professional engagement.

Overview of the Assessment Internship

The Assessment Internship for Law School Placement Committees is a structured, performance-based internship initiative targeting final-year law students. Running from October 2025 to March 2026, the internship serves as a pre-recruitment mechanism for identifying future legal associates across leading Indian law campuses.

Key Highlights:

  • Specifically created for law schools with active placement/recruitment cells
  • Interns will be selected through placement committees only, ensuring institutional involvement
  • All interns will receive stipends, regardless of the outcome of their assessment
  • Assessment roles will simulate real-life tasks and responsibilities expected in first-year legal jobs

By working closely with law schools, the program ensures alignment between academic readiness and professional expectations, giving students a competitive edge ahead of final placements.

Who Should Apply?

  • Law School Placement or Recruitment Committees
  • Final-year law students (batch of 2026) nominated or shortlisted by their respective committees
  • Institutions that follow structured campus recruitment, particularly Day Zero formats
  • Law schools aiming to strengthen their employment statistics and early recruitment ratios

This program is not open for general public or individual applicants. All applications must be routed through the official placement or recruitment cells of recognized law schools.

Benefits of the Internship

This Assessment Internship for Law School Placement Committees brings several unique advantages:

  • Performance-Based Hiring: Interns are assessed on real deliverables—drafting, research, communication—offering transparency in hiring decisions
  • Guaranteed Stipends: Every intern, regardless of final selection, receives a stipend, underscoring the value of their time and effort
  • Recruiter-School Synergy: Direct communication between recruiters and placement committees fosters a collaborative and efficient process
  • Early Hiring Advantage: Students gain priority consideration for post-graduation roles well before conventional placement timelines
  • Skill Recognition: Even those not hired gain recognition for participation, improving their career profiles and CV strength

This program ultimately bridges the gap between academic learning and workplace readiness.

Internship Timeline

  • Application Window: Now Open
  • Internship Duration: October 2025 – March 2026
  • Mode: Hybrid, based on assigned tasks and recruitment location
  • Recruitment Channel: Exclusively through Placement/Recruitment Committees

Committees interested in collaborating must reach out before the candidate selection phase begins to reserve interview slots and receive guidelines.

How to Apply

Placement or Recruitment Committees may initiate the application process by writing to:

Please mention the following in your email:

  • Name of your law school and committee contact details
  • Expected number of candidates from the batch of 2026
  • Confirmation of participation in the Day Zero recruitment process
  • Preferred date for coordination calls with the recruitment team

Upon confirmation, committees will receive a complete brief outlining selection criteria, internship structure, evaluation methods, and timelines.

Final Thoughts

The Assessment Internship for Law School Placement Committees is more than just an internship—it’s a gateway to structured, skill-based recruitment that benefits law schools, recruiters, and students alike. It recognizes institutional coordination while giving students access to real legal work and early-career visibility.

By participating in this program, your committee will be creating a direct channel for recruitment excellence, enhancing both placement rates and candidate preparation.

Don’t miss out on this strategic partnership opportunity. Reach out now and ensure your batch of 2026 gains a head start in legal careers.

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Article 265: A Basis for Legitimate Tax Imposition

Introduction: The Concept of Grundnorm

All human-made laws derive their legitimacy from a fundamental law, often referred to as the “parent law.” In legal terminology, this concept was introduced by Hans Kelsen in his ‘Pure Theory of Law.’ He coined the term “Grundnorm” to describe the fundamental law from which all other laws gain their authority. In India, the Constitution can be considered the perfect example of a Grundnorm.

Article 265: Taxes and the Authority of Law

The Constitution of India comprises 448 articles, one of which is Article 265, titled “Taxes not to be imposed save by authority of law.” The bare provision reads:

“No tax shall be levied or collected except by the authority of law.”

This clause contains two essential elements:

  1. A taxing statute must exist.
  2. The statute must be passed by an appropriate authority to ensure its validity.

This protects citizens from exploitation under the guise of authority.

The Definition of “Authority” in Article 265

The term “authority” has a broad scope. In India, the Parliament holds the supreme power to make laws, provided the subject matter falls within the Union’s legislative domain. Specifically, in taxation, Parliament can only impose taxes on subjects listed under the Union List. However, Parliament can sometimes impose taxes on subjects in the State or Concurrent Lists.

States also have the authority to impose taxes, as long as they pertain to matters within the State List. Similarly, municipalities, local bodies, and other government institutions can impose taxes if a law allows it.

Role of Judiciary in Interpreting Authority

The judiciary has the power to interpret and validate the authority of institutions claiming to impose taxes. Several key cases highlight how the courts have examined this issue.

Case Law: Poona Municipality vs. Dattatraya Nagesh Deodhar [AIR 1965 SC 555]

This case dealt with the recovery of money related to octroi duty, a local tax collected on goods brought into a city. Poona City Municipality had been collecting octroi duty since 1901. After the Bombay Provincial Municipal Corporation Act, 1949 came into effect, the municipality deducted 10% from octroi duty refunds, despite the new Act not authorizing such a deduction.

Key Rulings:

  • The deduction was not permitted under the Bombay Municipal Corporation’s powers.
  • No standing order justified the deduction.
  • The deduction had no legal basis after the enactment of the new law.

Case Law: Chhotabhai Jethabhai Patel vs. Union of India [AIR 1962 SC 1006]

In this case, a tobacco company challenged the retroactive imposition of excise duty under the Finance Act, 1951. The Parliament had passed a bill amending the Central Excise and Salt Act, 1944, and applied the increased duty retroactively.

Key Rulings:

  • Parliament, as a sovereign body, can pass laws with both prospective and retrospective effects.
  • The duties levied under the Central Excises and Salt Act were valid, even when applied retrospectively.

Conclusion

The Constitution of India, as the Grundnorm, governs all laws, including taxing statutes. It ensures that taxation laws do not infringe upon the rights of taxpayers. The judiciary plays a critical role in interpreting the provisions of the Constitution, including determining which authorities are empowered to impose taxes and under what conditions.

Download Law Notes here.

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