14th RMLNLU-JSA International Legal Essay Writing Competition | Taxation Law | Cash Prizes Worth ₹30,000 | Submit by 6 October
The 14th RMLNLU-JSA International Legal Essay Writing Competition is being organised by the Journal Committee of Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, in association with J. Sagar Associates (JSA). The 2026 edition focuses on Taxation Law and invites original essays from eligible law students.
About the Organizers
Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, was established in 2006 and focuses on legal education, legal knowledge, advocacy and legal writing.
J. Sagar Associates (JSA) is a national law firm in India with practices covering areas such as corporate and commercial law, finance, dispute resolution, tax, regulatory affairs and intellectual property.
The Journal Committee at RMLNLU promotes legal research and writing through publications including the RMLNLU Law Review, RMLNLU Journal on CMET Law and RMLNLU Law Review Blog.
About the Competition
The Journal Committee at RMLNLU, along with J. Sagar Associates, is organising the 14th edition of the RMLNLU International Legal Essay Writing Competition (RILEC) on the theme “Taxation Law.”
Participants must submit an original essay on the theme. Following the initial evaluation, the top six entries will be invited to an offline conference where they will present their papers before a panel of judges.
Theme and Suggested Sub-Themes
Theme: Taxation Law
The suggested sub-themes include:
- Unilateral Digital Taxes vs. Bilateral Treaty Obligations and India’s Significant Economic Presence (SEP) Rule
- Tax Offenses and Anti-Avoidance Law in India
- Retrospective Taxation, State Fiscal Sovereignty and Investor-State Dispute Settlement under Bilateral Investment Treaties
- India’s Transfer Pricing Overhaul
- Startup Taxation and Valuation Disputes after Angel Tax Abolition
- GST on Online Marketplaces, E-commerce and OIDAR Services
The listed sub-themes are indicative and not exhaustive, so participants may explore other relevant issues under Taxation Law.
Eligibility
The competition is open to students pursuing:
- 5-year integrated LL.B. (Hons.)
- 3-year LL.B.
- LL.M
Competition Structure
The competition will take place in two stages.
First, all submitted entries will be evaluated and ranked by JSA and the Journal Committee. The authors of the top six entries will then participate in an offline conference.
At the conference, participants will present their papers before a panel of judges. They may use suitable presentation methods, including audio-visual aids such as PowerPoint presentations.
The final ranking of the top six participants will be determined based on their paper presentations.
Team Composition and Participation Rules
- Co-authorship is permitted.
- A maximum of two authors can submit one entry.
- Co-authors may belong to the same or different institutions.
- The same authors cannot submit multiple entries.
- Entries must be original, unpublished and non-plagiarised.
Submission Guidelines
The essay must contain 4,000–5,000 words, excluding footnotes.
The submission must provide the author’s:
- Name
- Contact details
- Current academic status
- Year of study
- University
- Undertaking confirming originality
The entry must be submitted through the official submission form.
Formatting Guidelines
Participants must follow these formatting requirements:
- Font: Times New Roman, 12-point
- Line spacing: 1.5
- Alignment: Justified
- Margins: One inch on all sides
- Paper size: A4
- Footnotes: Times New Roman, 10-point
- Citation style: Latest OSCOLA, 4th edition
Endnotes and speaking or descriptive footnotes are not permitted.
Additionally, the author’s name or university must not appear anywhere in the essay. Any such indication can lead to immediate disqualification. Author details must only be provided through the submission form, and the author’s name must not appear in the file name.
Prizes and Other Entitlements
| Position | Prize |
|---|---|
| Winner | ₹15,000 |
| First Runner-up | ₹10,000 |
| Second Runner-up | ₹5,000 |
The top three authors will receive Certificates of Achievement and may, at JSA’s discretion, receive an internship opportunity in accordance with its Internship Policy.
Other entitlements include:
- Certificate of Merit for selected entries
- Publication of the top three entries on the RMLNLU Law Review Blog
- Possible consideration of selected entries for publication in the next issue of the RMLNLU Law Review Journal
- Certificate of Participation for all participants
Important Dates
| Particular | Date |
|---|---|
| Manuscript Submission Deadline | 6 October 2026, 11:59 PM |
| Offline Conference | March 2027, tentatively |
The exact conference dates will be announced later. Late entries will not be entertained.
How to Submit?
Participants must submit their essays through the official submission form.
Miscellaneous Rules
The copyright for submitted entries will vest with the Journal Committee.
The Committee reserves the right to modify, postpone or defer the competition and its adjudication in case of unforeseen circumstances.
Furthermore, any direct or indirect attempt to contact the panel of judges will result in the immediate disqualification of the relevant entry.
Contact Details
Email: rilec.rmlnlu@gmail.com
Contact Persons:
- Rea Agrawal: 8080309856
- Pallakshi Pandiya: 9889938676
- Aarush Mishra: 7838650561
- Eshant Kumar: 8218799160
- Khushi Jain: 7206222620
For further information, participants should refer to the official competition brochure.
