About the Organizers
Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, was established in 2006 to provide quality legal education and promote legal knowledge, advocacy and legal writing.
J. Sagar Associates (JSA) is a national law firm in India with practices including corporate and commercial law, finance, dispute resolution, tax, regulatory affairs and intellectual property.
The Journal Committee at RMLNLU promotes legal research and writing. It publishes the RMLNLU Law Review, the RMLNLU Journal on CMET Law and the RMLNLU Law Review Blog.
About the Competition
The Journal Committee at RMLNLU, along with J. Sagar Associates, is organizing the 14th edition of the RMLNLU International Legal Essay Writing Competition (RILEC) on the theme of “Taxation Law.”
The competition invites original essays from eligible law students. The top six entries will be selected to participate in an offline conference, where they will present their papers before a panel of judges.
Theme and Suggested Sub-themes
The theme of the competition is “Taxation Law”. The following sub-themes are indicative and not exhaustive:
- Unilateral Digital Taxes vs. Bilateral Treaty Obligations: Examining the Legality of India’s Significant Economic Presence (SEP) Rule in the Context of Existing Tax Treaties.
- Tax Offenses and Anti-Avoidance Law in India.
- Retrospective Taxation, State Fiscal Sovereignty, and Investor-State Dispute Settlement under Bilateral Investment Treaties.
- Exploring India’s Transfer Pricing Overhaul.
- Startup Taxation and Valuation Disputes: Post Angel Tax Abolition.
- GST on Online Marketplaces, E-commerce and OIDAR Services.
Eligibility
- Students pursuing a 5-year integrated LL.B. (Hons.) course, 3-year LL.B. course or LL.M. from a recognised university in India or an equivalent law degree abroad for the academic year 2026–2027.
Competition Structure
- All entries will be judged and ranked by JSA and the Journal Committee.
- The authors of the top six entries will be selected for an offline conference. They will be required to present their papers before a panel of judges.
- Participants may use suitable presentation methods, including audio-visual aids such as PowerPoint presentations.
- The final rankings of the top six authors will be declared on the basis of their paper presentations at the conference.
Team Composition and Participation Rules
Co-authorship is permitted, with a maximum of two authors. The authors may belong to the same or different institutions.
Multiple entries by the same authors are not permitted. Entries must be original, unpublished and non-plagiarised.
Submission Guidelines
The essay must be between 4,000 and 5,000 words, excluding footnotes.
Individual attachments must include the author’s name, contact details, current academic status, year of study, name of university and an undertaking guaranteeing originality.
Entries must be submitted through the submission form referred to in the competition materials.
Formatting Guidelines
The essay must be formatted in Times New Roman, 12-point font, with 1.5 line spacing, justified alignment and one-inch margins on all sides. The paper size must be A4.
Footnotes must be in Times New Roman, 10-point font and must follow the latest OSCOLA, 4th edition, citation format. Endnotes and speaking or descriptive footnotes are not permitted.
The author’s name or university must not appear in the entry. Any such indication will result in immediate disqualification. Author details may only be provided in the submission form, and the author’s name must not be included in the file name.
Prizes and Other Entitlements
- Winner: Rs. 15,000.
- First Runner-up: Rs. 10,000.
- Second Runner-up: Rs. 5,000.
- Authors of the top three entries will receive a Certificate of Achievement and may, at the discretion of JSA, receive an internship opportunity in accordance with the firm’s Internship Policy.
- Selected entries will receive a Certificate of Merit.
- The top three entries will be published on the RMLNLU Law Review Blog.
- Selected entries may be considered for publication in the next issue of the RMLNLU Law Review Journal.
- All participants will receive a Certificate of Participation.
Important Dates
- Last date for submission of manuscript: Oct 6, 2026, by 11:59 PM.
- Offline conference: March, tentatively. The exact dates will be announced later.
Late entries will not be entertained.
How to Submit?
Check the submission form link at the end of the post!
Miscellaneous Rules
The copyright for all entries will vest with the Journal Committee. The Committee reserves the right to modify, postpone or defer the competition and its adjudication indefinitely in case of unforeseen exigencies.
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 details, participants may refer to the competition brochure.