Statutory Definition Research Articles

Immigration detention in Australia: the constitutional incompatibility of the Migration Act’s definition and its practical implications

ABSTRACT This article examines the constitutional validity of s 5(1) of the Migration Act 1958 (Cth), which includes prisons and remand centres as facilities for immigration detention. It argues that this statutory definition is arguably unconstitutional because it conflates the non-punitive purpose of immigration detention with the inherently punitive nature of imprisonment. The article further explores the High Court’s jurisprudence on the matter, the principles of punitive and non-punitive detention, and the implications for the rule of law and individual rights.

The evolution of the definition of liquid for e-cigarettesand the impact of stakeholders on its shape in a contextof public finances

The enhancement of the catalog of excise goods by adding liquid for e-cigarettes was result of recognition of theirsubstitutive nature in relation to traditional tobacco products and, consequently, from the desire to evenly distributethe tax burden. An additional circumstance in favor of taxing these products was the fact that, despite thelack of taxation at the EU level, some Member States decided to subject these products to additional tax. Basingthe definition of liquids for e-cigarettes on intended use has led to numerous interpretation disputes with taxauthorities. As a result, the statutory definition was changed. However, despite the amendment, some interpretationdoubts remain.

Plagiarism and piracy as types of copyright infringement in the creative industries

The article examines the concept of violations in the creative industries. It analyses thetypes of infringements that are most common in Ukraine. The main focus is on the analysis ofthe concepts of plagiarism and piracy in Ukrainian legislation and some EU countries.Accordingly, the Laws of Poland and Germany on Copyright and Related Rights do notcontain a definition of plagiarism. Since there is no legal definition of plagiarism, and the phenomenonof plagiarism is quite widespread, the only option for legislative regulation is judicialpractice. In Germany, for example, the concept of plagiarism as an infringement of copyrightapplies not only to literary works but also to works of other art forms. Therefore, byanalogy, it is concluded that plagiarism as an infringement of copyright and/or related rightsin the creative industries is committed not only in the literary or scientific field, but is alsopossible in other art forms, in particular: music, art, choreography, jewellery and costumejewellery, architecture and advertising.The situation is similar with regard to the definition of piracy. In Poland, piracy is usedmainly as a colloquial term. However, it is one of the most common crimes committed onthe Internet. In the German scientific literature, there are different interpretations of theconcept of piracy. Under the German Copyright and Related Rights Act, an author mayprohibit (revoke) the unauthorised posting of his or her work on the Internet. The SwissFederal Law on Copyright and Related Rights provides for a similar provision.However, the purpose of piracy differs from the purpose of plagiarism. In the case ofpiracy, the infringer seeks to gain material benefit and does not intend to create any identificationbetween him or her and the unlawfully used object (pirated film, computer programor database, etc.). In the case of plagiarism, the opposite is true. The infringer wantsconsumers to identify it with the misused intellectual property.Therefore, it is concluded that there is no single, comprehensive and generally accepteddefinition of plagiarism and piracy. The statutory definition of plagiarism and piracy enshrinedin part 2 of Article 53 of the Law differs significantly from the European approachesconsidered.

Problems of defining financial-legal measures for environmental protection in polish law

Abstract Effective protection of environmental resources is not possible without the use of instruments typical of financial law. This requires the use of public funds from the State and local governments, which are collected and spent in the manner prescribed by law. The Environmental Protection Law regulates the various legal-financial instruments used to fulfil this protective purpose. It also contains a provision defining what financial-legal measures are in terms of this Act. However, the legal definition is formulated in a way that raises numerous drafting and interpretative doubts. This article aims to demonstrate the accuracy of the thesis that there are defects in the statutory definition of legal and financial measures for environmental protection.

Specific features of the regulatory definition of incentive criminal sanctions for criminal offences and the ways to improve their application

The subject matter of the article is incentive sanctions as a type of criminal law sanctions in the context of their application when a person commits such type of criminal offences as criminal misdemeanours. The study of such sanctions is aimed at identifying the problems of their regulatory definition and finding possible ways to improve these sanctions. Given that there is a significant number of studies on incentive sanctions of the General Part of the Criminal Code of Ukraine, the article focuses on the sanctions of the Special Part of the Criminal Code of Ukraine which are incentive sanctions and may be applied for criminal offences. In researching this issue, the methods of analysis and synthesis, the dialectical method and the method of comparison were mainly used. The first study of the problems of regulatory certainty of incentive sanctions for criminal offences has been carried out, and the shortcomings of the regulatory definition of certain sanctions have been identified and the problems of their application have been clarified, taking into account the content of the dispositions of such articles. Among the incentive sanctions of the Special Part of the Criminal Code of Ukraine, the sanctions contained in Part 3 of Article 175, Part 4 of Article 309, Part 4 of Article 311, Part 6 of Article 361 of the Criminal Code of Ukraine are considered. In the course of the study, the article reveals the shortcomings of the statutory definition of such sanctions with due regard to the dispositions of certain articles. Based on this, and taking into account the doctrinal approaches, the study provides substantiated proposals for improving the regulatory certainty of incentive criminal sanctions under these articles. The suggested proposals may be considered in the course of rule-making and, if enshrined in the CC of Ukraine, will contribute to more efficient application of incentive provisions and achievement of the purpose of their application. In this regard, the problems of regulatory definition of incentive sanctions under Part 3 of Article 175, Part 4 of Article 309, Part 4 of Article 311, Part 6 of Article 361 of the CC of Ukraine are analysed and reasonable proposals for their improvement are made with due regard to the purpose of application of such sanctions.

The influence of the race of defendant and the race of victim on capital charging and sentencing in California

AbstractThe California Racial Justice Act of 2020 recognized racial and ethnic discrimination as a basis for relief in capital cases, expressly permitting several types of statistical evidence to be introduced. This statewide study of the influence of race and ethnicity on the application of capital punishment contributes to this evidence. We draw on data from over 27,000 murder and manslaughter convictions in California state courts between 1978 and 2002. Using multiple methods, we found significant racial and ethnic disparities in charging and sentencing decisions. Controlling for defendant culpability and specific statutory aggravators, we show that Black and Latinx defendants and all defendants convicted of killing at least one white victim are substantially more likely to be sentenced to death. We further examined the role that race and ethnicity have in decision‐making at various points in the criminal justice system. We found that prosecutors were significantly more likely to seek death against defendants who kill white victims, and that juries were significantly more likely to sentence those defendants to death. The magnitude of the race of the defendant and race of the victim effects is substantially higher than in prior studies in other states and in single‐jurisdiction research. The results show an entrenched pattern of racial disparities in charging and sentencing that privileges white victim cases, as well as patterns of racial disparities in who is charged and sentenced to death in California courts that are the natural result of California's capacious statutory definition of death eligibility, which permits virtually unlimited discretion for charging and sentencing decisions. This pattern of racial preferences illustrates the social costs of California's failure to follow the Supreme Court's directive in Furman v Georgia to narrow the application of capital punishment over 50 years ago.

Pomoc w przerywaniu ciąży – art. 152 § 2 Kodeksu karnego na kanwie sprawy Justyny Wydrzyńskiej

This text is devoted to the examination of Article 152 § 2 of the Penal Code. It criminalizes aiding or abetting an abortion, as referred to in Article 152 § 1 of the Penal Code. The consideration here is limited to the issue of aiding and abetting. The case of Justyna Wydrzyńska, convicted (inconclusively, at the time of this writing) in the first instance by the Warsaw-Praga District Court in Warsaw, (ref. no. V K 18/22) under Article 152 § 2 of the Criminal Code at an in camera hearing, is the basis for the reflections. The matter is noteworthy because of the existence of this provision in a legal reality in which there is a systemic violation of the authorities' obligations to respect reproductive rights. These arise from the 1993 law, on family planning, protection of the human fetus and the conditions for permissible termination of pregnancy. Hence, it is legitimate to analyze Article 152 § 2 of the Penal Code in the context of the provisions of that law and considering the evolving relationship between "aiding and abetting" as included in Article 152 § 2 of the Penal Code and the statutory definition of aiding and abetting contained in Article 18 § 3 of the Penal Code. For the question arises, if Article 152 § 2 of the Penal Code refers to the Family Planning Act, does this refer only to the grounds for abortion included therein, or does it also require, as we contend, consideration of the statutory conditions on reproductive rights that the Act sets? We base our view on respect for the purpose-driven legal interpretation and on preamble to the Planning Law. Preamble is not merely a solemn introduction. It's binding the authorities to act in way that secure reproductive rights provided in the 1993 Law. We claim that in the case cited, the Warsaw-Praga Regional Court, in finding that the elements of Article 152 § 2 of the Criminal Code were fulfilled, did not consider the totality of the circumstances allowing for a different assessment. We point out the facts and cite arguments in favor of concluding that in the established state of facts no crime was committed. That it is reasonable in this case to assume a state of superior necessity or to consider that the circumstances included in Article 1 § 2 and § 3 of the Criminal Code are present. We rely on the case of Justyna Wydrzynska, but our reasoning goes further. Indeed, the case of the prosecution of Justyna Wydrzynska illustrates a situation in which a pattern of law applied in disregard of the conditions under which it operates leads to a flawed interpretation that expands criminalization. This is contrary to the principles of criminal law. The objection expressed in this text to the use of an extensive legal interpretation. It is in line with the current interpretation that eliminates from the Article 152 § 2 of the Criminal Code the aiding and abetting in the form of "transferring information. It is " even though this is one of the prerequisites for recognizing in Article 18 § 3 of the Criminal Code that aiding and abetting has occurred. "Transmission of information" thus falls within the statutory concept of aiding and abetting but does not apply to the elements of Article 152 § 2 of the Criminal Code. We prove that, similarly, despite the exhaustion of the statutory elements of the crime of Article 152 § 2 of the Penal Code, when the thing concerns an action aimed at protecting the endangered good, which is the health and life of a woman, despite the exhaustion of the statutory elements of Article 152 § 2 of the Penal Code, the circumstances included in Article 26 § 1 and § 2 of the Penal Code are present and the circumstances referred to in Article 1 § 2 and § 3 for stating absence of crime of the Penal Code are present.

Language ideologies and speaker categorization: a case study from the U.S. legal system

Abstract This study examines a judicial opinion from an appellate court in the District of Columbia, in the United States, using membership categorization analysis. The appeal concerned the absence of an interpreter during the police interrogation of a person suspected of having committed a crime, and whether this absence violated a local law about the provision of interpreters. Deciding this appeal required the court to determine whether the defendant had met a statutory definition of “communication-impaired” persons who are entitled to interpretation services. I argue that, in determining whether the defendant fit into this legal category, the court discursively constructed two linguistic categories that helped support its ultimate disposition of the appeal. These linguistic categories were hierarchically positioned, with English speakers as a default and non-English speakers as somehow deficient or unable to fully function in society. The court’s opinion also contemplated a binary choice of a person being able to communicate in English fully, or not at all, with the possibility that a person might be proficient in English for some purposes, but not others, often presented as a concession or ancillary point. Taken as a whole, the category construction in the opinion suggests an ideology of English monolingualism, which belies a reality of multilingualism, code-shifting, and mixed linguistic identities.

Corruption criminal offences: concept and classification

The article highlights modern scientific approaches to the definition of the concept and classification of corruption criminal offences, as well as their general characteristics. The emphasis is placed on the unresolved issue of distinguishing between the signs of corruption and the signs of a corruption offence. The original author's position is expressed that corruption offences are endowed with corruption features which allow distinguishing them from other criminal offences and subjecting them to grouping. The position that corruption criminal offences are characterised by the general features of all criminal offences provided for by the Criminal Code of Ukraine without exception has been supported, along with which specific features should be distinguished, i.e. those which characterise only the category of corruption criminal offences. In particular, they include: abuse of office; presence of a mandatory object – an unlawful benefit; special subject, which is an official of public or private law, regardless of the legal form and form of ownership, as well as a person providing public services; presence of only a deliberate form of guilt, namely direct intent; special purpose of committing a socially dangerous act. Corruption criminal offences are also classified on the basis of the generic object of the criminal offence: corruption criminal offences against property, in the field of economic activity, against public security, in the field of trafficking in narcotic drugs, psychotropic substances, their analogues or precursors, against the authority of state authorities, local self-government bodies and associations of citizens, in the field of official activity and professional activity related to the provision of public services, against the established procedure for military service.
 It has been concluded that despite the absence of a statutory definition of the concept of corruption criminal offences in the current legislation of Ukraine, the criminal law doctrine is quite successful in filling this gap. At present, the definition of this concept, the list of both general criminal and special features have been formulated, and a fairly detailed classification of these features has been provided. In this regard, the emphasis is placed on the prospects for further research, in particular, in terms of investigation of corruption criminal offences, and establishment of the specifics of application of measures to ensure criminal proceedings in criminal proceedings under this category of criminal offences.

Free banking theory: literature review and relevance to the regulation of cryptocurrencies debate

PurposeFree banking theory, as developed in Adam Smith’s 1776 treatise, “The Wealth of Nations” is a useful tool in determining the extent to which the “invisible hand of the market” should prevail in regulatory policy. The purpose of this study is to provide a timely review of the literature, evaluating the theory’s relevance to regulation of financial technology generally and cryptocurrencies (cryptos) specifically.Design/methodology/approachThe methodology is qualitative, applying free banking theory as developed in the literature to technology-defined environments. Recent legislative developments in the regulation of cryptocurrencies in the UK, European Union and the USA, are drawn upon.FindingsParticipants in volatile cryptocurrency markets should bear the consequences of inadvisable investments in accordance with free banking theory. The decentralised nature of cryptocurrencies and the exchanges on which these are traded militate against coordinated oversight by central banks, supporting a qualified free banking approach. Differences regarding statutory definitions of cryptos as units of exchange, tokens or investment securities and the propensity of these to transition between categories across the business cycle render attempts at concerted classification at the international level problematic. Prevention of criminality through extension of Suspicious Activity Reporting to exchanges and intermediaries should be the principal objective of policymakers, rather than definitions of evolving products that risk stifling technological innovation.Originality/valueThe study proposes that instead of a traditional regulatory approach to cryptos, which emphasises holders’ safety and compensation, a free banking approach combined with a focus on criminality would be a more effective and pragmatic way forward.

양형상 책임 반영과 예방 고려

This essay aims to review the rationale of sentencing in Korean criminal laws and procedures to understand how to secure rational sentencing with the rationales of sentencing, such as responsibility of offenders and general deterrence or specific deterrence. Shuldprinzip or principle of responsibility is the fundamental basis of criminal punishment, which also acknowledged as constitutional principle for criminal laws. However, Korean Penal Code has no definite provisions on the purpose(s) of punishment or sentencing. Considering such statutory definition of the rationale is necessary for rationalizing sentencing discretion, Article 51 of the Penal Code is the only relevant provision on some ‘general principles’ of sentencing : In determining punishment, the following shall be taken into consideration: 1. The age, character and conduct, intelligence and environment of the offender; 2. Offender's relation to the victim; 3. The motive for the commission of the crime, the means and the result; 4. Circumstances after the commission of the crime. Also, Korean sentencing guideline system under the Court Organization Act has set some principles of setting or changing the sentencing criteria: 1. The nature of crimes, the circumstances of crimes, and the extent of the responsibilities of defendants shall be reflected; 2. The general deterrence, the prevention of defendants from committing crimes again and their return to society shall be taken consideration; 3. As long as there is no difference between the same kind of crimes and the similar kind of crimes in the sentencing elements that have to be taken into account, they shall not be differently handled in the sentencing of them; 4. The sentencing shall not be discriminated against defendants on the grounds of their nationalities, religions, conscience, social statuses, etc. (Article 81-6(2)) Now the sentencing guideline system is taking the role of rationalizing sentencing discretion by both reflecting responsibilities of defendants and considering the general deterrence of crimes or the prevention of defendants from re-offending and their rehabilitation, and further realizing the purposed of just punishment. According to the law, when setting and changing the sentencing guidelines, the guidelines should reflect the degree of responsibility of the defendant, and consider the general prevention of crime and the prevention of recidivism and social rehabilitation of the defendant. So for the rationalization of sentencing, it should be possible to make sentencing-policy judgments on responsibility and prevention considerations through the principles of responsibility and prevention considerations rather than unclear normative adjustments of sentencing guidelines.

MULTI-FACETED ETHNIC IDENTITY OF INDIGENOUS GROUPS IN EAST MALAYSIA: PROFOUND ECONOMIC AND POLITICAL IMPLICATIONS FROM A LEGAL PERSPECTIVE

The paper discusses some definitions of indigenous people, looking into some elements that characterise the concept of “indigenous”. It needs to be mentioned that the focus of this paper is specifically from a legal perspective. The concept and definitions of “indigenous or native” are understood in the light of the legal framework. Hence, it looks into statutory definitions as found in the Federal Constitution as well as in the local constitutions and legislations of Sabah and Sarawak. The aim of the paper is to discuss how a native status is established in the context of the existing local legislation and judicial argumentation, particularly native land ownership and political implications involving native status identification based on local legislation and judicial interpretations. Ethnic identity in the two states is rather ambiguous and complex in East Malaysia in particular. The meanings and implications of ethnic identities in legal aspects might change subject to social, economic, and political situations. The concept of ethnic identity does not have to do purely with being born of ethnic origin. In fact, in some cases, ethnic identity can be situational in nature as “…it could be learned, cultivated and embraced over a period of time. Keyword(s) : indigenous; native; statutory; legislation; federal constitution

Šaraf, charité et pauvreté : aperçu d’une histoire sociale des chorfa au Maroc (années 1860-années 1930)

Abstract Moroccan chorfa are presented as a group defined less by their sociology than by a common genealogy. By examining a corpus of administrative archives from the Makhzen, then from the colonial state, we aim to examine the links between šaraf and poverty, and to explore manifestations of material distress or collective generosity towards the chorfa. Without stopping at the break with the establishment of the protectorate, this article shows the chorfa’s continued privileged place in assisting the poor and the persistence of a statutory definition of the right to assistance, which has as much to do with spiritual humility as with a hereditary right to alms. This continuity illustrates the coherence of the group, despite its social heterogeneity, and its political usefulness for the Makhzen, which wished to preserve its chorfa from an indigence that was too perilous. It also shows that «poverty» in Moroccan society can never be reduced to mere material misery.

Osoba samotna w pomocy społecznej

The aim of the article is to present and explain the problem of a single person in the social welfare system. The statutory definition of a single person indicates that there must be three conditions in total: living alone, not being married and not having ascendants or descendants to be considered a single person. In the article, I analyze whether the state and the local community are obliged to help single people. I answer the question whether the policy implemented for the needs of the community of lonely people can make them not feel this loneliness? I present various forms of assistance provided by organizational units of social assistance to single people so that they do not feel isolated or excluded. Key words: lonely person, law, assistance, social welfare

On the issue of the “ecological corridor” concept

The following scientific paper explores the issue of defining the concept of ecological corridor as a means of protecting Special Protected Natural Areas (SPNA) and objects of the State Nature Reserve Fund (SNRF). The statutory definition given in Paragraph 22 of Article 1 of the Law of the Republic of Kazakhstan “On Special Protected Natural Areas” (hereinafter referred to as the SPNA Law) does not accurately reflect the essence and features of ecological corridors, or their main purpose. A number of legislative rules on environmental corridors contained in Article 81 of the SPNA Law and relevant resolutions of the Government of the Republic of Kazakhstan require adjustments as well. The paper gives a brief historical overview of the development of rules on ecological corridors within the environmental legislation of the Republic of Kazakhstan, as well as the process of establishing ecological corridors. The study has revealed very little attention paid both in Kazakhstan’s legislation and legal science to the definition of the concept of ecological corridor. Meanwhile internationally, based on the spatial culture model Patch-Corridor-Matrix by scientists R. Forman and M. Gaudron, they are explored in a whole multitude of scientific papers and separate regulatory legal acts (e.g., in the Kyrgyz Republic). The issues of establishing ecological corridors have been elaborated only in a few studies by landscape ecology and geoecology reps. Based on the analysis of the provisions of the EC RK, the SPNA Law, and other sources of Kazakhstan and foreign law, as well as scientific approaches to the issues of defining and establishing ecological corridors, terminology of landscape ecology and recommendations have been developed to improve Paragraph 22 of Article 1, Paragraphs 1 and 2 of Article 81 of the SPNA Law, as well as to develop new regulatory legal acts.

The concept and essence of a cinematographic work as an object of legal protection in copyright law

In this article, the author reveals the legal nature and essence of a cinematographic work as an object of copyright. It is noted that the current legislation of Ukraine does not have a legislative definition of a cinematographic work, but the Law of Ukraine "On Copyright and Related Rights" proposes a definition of an audiovisual work, which cannot be equated with a cinematographic work. It should be noted that many important international legal documents in the field of copyright protection operate with the concept of cinematographic works and give its definition (Bern Convention for the Protection of Literary and Artistic Works, European Convention on Joint Cinematographic Production, etc.). A number of foreign countries also have a statutory definition of cinematographic works (Canada, France, etc.). On the basis of definitions of cinematographic works existing in the doctrine of intellectual property law, their copyright characteristics and the current legislation of Ukraine, it is proposed to distinguish general and special features of cinematographic works. The former are manifested in all works, including cinematographic works, and the latter objectively reveal the essence of cinematographic works. In particular, the author proposes to include the following: 1) the cinematographic work is presented in the form of frames; 2) frames are consecutive; 3) the frames are combined with a creative idea; 4) the work is available for perception using technical means; 5) the sequence of frames forms a moving image. The relationship between these features is illustrated, where some follow from others. The structure of the cinematographic work is analyzed, where its protected and unprotected elements are distinguished. It is concluded that a cinematographic work can be classified as a complex work among the objects of copyright, and therefore, for the proper exploitation of a cinematographic work, it is necessary that its producers observe non-property and property rights to those objects of intellectual property law that were used during the creation movie.

A Typology of Australian Animal Sentience Recognition Provisions — Enacted and Proposed

Australia appears to be following the trend in mainly Western countries of recognising animal sentience in the law. This article sets out a typology of animal sentience recognition provisions that have been enacted, or have been proposed, in Australian jurisdictions to date. These include provisions or proposed provisions located in statutory objects, statutory principles, statutory definitions and a treaty. Depending on legislative context, these provisions, and proposed provisions (if enacted), may have different legal consequences. The trend towards legally recognising animal sentience may also signal further positive legal reforms for animals in the future.

Artificial Intelligence in Contemporary Societies: Legal Status and Definition, Implementation in Public Sector across Various Countries

The article aims to provide a comparative analysis of determining the legal status of artificial intelligence, as well as strategic planning of its implementation in the public sector in the countries of the Romano-Germanic, Anglo-Saxon, socialist, religious, and traditional systems of law. The study replies to the research questions regarding statutory definition of AI, state authorities responsible for AI, national government strategy in the field of AI and targets set therein, and action plans of AI with reference to countries with the highest Global Talent Competitiveness Index in reference to the mentioned legal systems. The research is of qualitative and applied nature; theoretical analysis of academic sources provides the groundwork for ICT-facilitated thematic content analysis of legal and administrative documents of the mentioned countries. The findings reveal common and specific trends regarding the data under study, and allow the author to suggest a revision of AI definition and to specify legislative and doctrinal issues that seem to be relevant and promising in the further strategic development and implementation of AI in the public sphere across countries.

A XXI. század kriminalizációs hatásainak normatív értékelése a hazai Btk. különös részi rendszerében

In the 21st Century, countries worldwide had to face new security challenges. The fight against terrorism, the pandemic, the migratory pressure and other facts, furthermore, the political circumstances all over the world have spurred the internal legislatures to pursue more active legislation. In many cases, the legislation has become symbolic and such statutory definitions have been adopted and inserted into the substantive criminal law, which has caused serious concerns not only for the theory but also for the practice. There has been an increase in the number of criminal offences which were regulated by the domestic criminal code but they don’t appear in the criminal-statistics. The aim of the paper is to analyse the process described above regarding to Hungary and to make conclusions in this field.

Thinking about Agency in the Formation of Tax Units: Commentary on Commissioner of Income Tax v. Indira Balakrishna, AIR 1960 SC 1172

Since income tax is levied on a progressive basis (depending on the income of each taxpayer), how we define the taxpayer or “tax unit” is of critical importance. In the 1960 ruling of Commissioner of Income Tax v. Indira Balakrishna, the Supreme Court was required to interpret and define a tax unit known as an ‘Association of Persons’ (AOP) which had no statutory definition under income tax law. In doing so, it made certain gender-based assumptions regarding the nature of economic activity taking place within the household. In the (rewritten) feminist dissent, Maithreyi Mulupuru challenges these gendered assumptions by adopting a different approach to the definition of an AOP. This article is a comment on the feminist dissent. I argue that the rewritten judgment recognizes the agency of the taxpayers by recognizing that economic intent sufficient to constitute an AOP can exist, not just in the taxpayers ‘coming together’ but also in them ‘staying together.’ In doing so, the dissent considers the female taxpayers not merely as passive recipients of property but as active agents exercising volition over their economic affairs. By a deeper engagement with, and a more contextual analysis of the volition question, both in the articulation and application of the AOP definition, Mulupuru’s dissent narrows the difference between the treatment of male co-heirs (taxable by virtue of their status as a HUF) and female co-heirs (taxable only upon specified kinds of action, as an AOP). At a broader level, the rewritten dissent demonstrates how an engagement with feminist methods is of value and vital even in seemingly neutral areas such as tax law.