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India Factfile - Legal System
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Accounting & Bookkeeping
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Tax Preparation Services


1. The legal system is based on English common law. There is limited judicial review of legislative acts. The legal system accepts compulsory ICJ jurisdiction, with reservations. The main sources of law are the Constitution, statutes(legislation), case law, and customary law.
2. The Supreme Court of India is the highest court in the land, followed by the High Court of each State or group of States and then Subordinate Courts. States are divided into judicial districts, presided over by a district and session judge. The judge constitutes the highest judicial authority in the district. They are the court of original jurisdiction and can try all offences. Then there are lower courts of criminal and civil jurisdictions.
3. Indian judicial system is a creation of the Constitution of India, and absolutely independent from executive/ government. All Central & State Governments and their functionaries are duty bound to obey and implement the orders of the Courts in India, and any non compliance of the orders of the courts are taken very seriously, which may result in the contempt of the court leading to fine and / or imprisonment. Besides coded laws, India also follows the common law principles. The judgments of the High Courts and Supreme Court of India, have the force of the law of land.

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