GENERAL

This document is an electronic record in terms of Information Technology Act, 2000 and rules there under as applicable and the amended provisions pertaining to electronic records in various statutes as amended by the Information Technology Act, 2000. This electronic record is generated by a computer system and does not require any physical or digital signatures.

This document is published in accordance with the provisions of Rule 3 (1) of the Information Technology (Intermediaries guidelines) Rules, 2011 that require publishing the rules and regulations, privacy policy and Terms of Use for access or usage of legalindiataxation.com

The domain name legalindiataxation.com (“Website”) is owned and operated by Mirikvitta LLP (“LLP”), a Limited Liability Partnership incorporated under the Limited Liability Partnership Act, 2008, having its registered office at SUKCHAR, LP-16/5/3/6, PANCHANANTALA RD, KHARDAH, NORTH 24 PARGANAS, WB-700115. The term “LLP,” unless repugnant to the context, shall be deemed to include its respective representatives, administrators, employees, designated partners, officers, agents, and their successors and assigns.

For the purpose of this Privacy Policy (“Policy”), unless the context otherwise requires:

• The terms ‘You’ and ‘User’ refer to any legal person or entity accessing or using the services provided on this Website, who is competent to enter into binding contracts under the provisions of the Indian Contract Act, 1872.
• The terms ‘We’, ‘Us’, and ‘Our’ refer to the Website and/or the LLP, as the context may require.
• The terms ‘Party’ and ‘Parties’ shall refer to the User and the LLP, individually and collectively, as applicable.

The headings in this Policy are provided solely for organizational purposes and shall not be used by either Party to interpret any provisions contained herein. The Parties expressly agree that the headings hold no legal or contractual significance.

The use of the Website by the User is solely governed by this Policy as well as the Terms of Use of the Website (“Terms”, available at legalindiataxation.com), and any modifications or amendments made thereto by the LLP from time to time, at its sole discretion. Visiting the home page of the Website and/or using any of the services provided on the Website shall be deemed to signify the User’s unequivocal acceptance of this Policy and the aforementioned Terms, and the User expressly agrees to be bound by the same. The User expressly agrees and acknowledges that the Terms and Policy are co-terminus, and that expiry or termination of either one will lead to the termination of the other.

The User unequivocally agrees that this Policy and the aforementioned Terms constitute a legally binding agreement between the User and the LLP, and that the User shall be subject to the rules, guidelines, policies, terms, and conditions applicable to any service that is provided by the Website. The same shall be deemed incorporated into the Terms and shall be treated as part and parcel thereof. The User acknowledges and agrees that no signature or express act is required to make these Terms and the Policy binding on the User, and that the User’s act of visiting any part of the Website constitutes the User’s full and final acceptance of the Policy and the aforementioned Terms.

The Parties expressly agree that the LLP retains the sole and exclusive right to amend or modify the Policy and the aforementioned Terms without any prior permission or intimation to the User, and the User expressly agrees that any such amendments or modifications shall come into effect immediately. The User has a duty to periodically check the Policy and Terms and stay updated on their provisions and requirements. If the User continues to use the Website following such a change, the User will be deemed to have consented to any and all amendments or modifications made to the Policy and Terms. Insofar as the User complies with the Policy and Terms, they are granted a personal, non-exclusive, non-transferable, revocable, limited privilege to enter, access, and use the Website.

COLLECTION OF PERSONAL AND OTHER INFORMATION

The User expressly agrees and acknowledges that the LLP collects and stores the User’s personal information, which is provided by the User from time to time on the Website, including but not limited to the User’s username, passwords, email address, name, address, age, date of birth, sex, nationality, shopping preferences, browsing history, etc., as well as any images or other information uploaded/published by the User on the Website. The User is aware that this information will be used by the LLP/Website to provide services and features targeted at the User that are most likely to meet the User’s needs and also to customize and improve the Website to enhance user experience.

The User is aware that the LLP/Website may automatically track certain information about the User based upon the User’s IP address and behavior on the Website, and the User expressly consents to the same. The User is aware that this information is used to conduct internal research on user demographics, interests, and behavior, to enable the LLP/Website to better understand and cater to the interests of its users. The User expressly acknowledges that such information may include the URL visited prior to accessing the Website, the URL subsequently visited (whether or not these URLs form a part of the Website), the User’s computer & web browser information, IP address, etc.

If the User chooses to purchase products/services from the Website, the User consents to allowing the LLP/Website to collect information about the User’s buying behavior and trends.

The User agrees and consents to receive all communications at the mobile number provided, even if this mobile number is registered under the DND/NCPR list under TRAI regulations. The User further authorizes the LLP to share/disclose this information with any third-party service provider, affiliates, group companies, authorized agents, or third-party service providers as required.

If the User chooses to post messages/reviews/feedback anywhere on the Website, including but not limited to message boards, chat rooms, or other message areas, the User acknowledges that such information may be collected and stored by the LLP Such retained information may be used to resolve disputes, provide customer support, troubleshoot problems, and may also be provided to judicial or governmental authorities of requisite jurisdiction if required by law.

The User is aware that any and all information pertaining to the User collected by the LLP, whether directly provided by the User or obtained from third parties, including but not limited to personal correspondence such as emails, letters, and feedback from other users regarding the User’s activities on the Website, may be compiled into a file/folder specifically created for the User. The User hereby expressly consents to the same.

The User acknowledges that while some sections of the Website may be browsed without registration, certain activities (such as placing an order) require valid personal information for registration purposes. The User agrees that the contact information provided may be used to send offers and promotions, whether or not based on the User’s previous orders and interests, and the User hereby expressly consents to receiving such communications.

The User acknowledges that the LLP/Website may occasionally request the User to complete optional online surveys, requiring contact and demographic information (e.g., zip code, age, income bracket, gender, etc.). The User is aware that such data is used to customize the Website to benefit Users by offering relevant products/services/content and to display content based on the User’s preferences.

The User further acknowledges that the LLP/Website may occasionally request the User to write reviews for products/services availed from the Website. The User understands that such reviews assist other users in making informed purchasing decisions and help the LLP/Website in identifying sellers whose products/services are unsatisfactory. The User hereby expressly authorizes the LLP/Website to publish any reviews submitted by the User on the Website, along with the User’s name and certain contact details, for the benefit of other users.

Nothing contained herein shall be deemed to compel the LLP/Website to store, upload, publish, or display any content/reviews/surveys/feedback submitted by the User. The LLP/Website reserves the right to remove such content from the Website without cause or prior notification to the User.

As the User accesses and uses our services, we collect certain information, including but not limited to, phone number, email address, device details, and IP address. By accessing and using our services, the User expressly consents to the sharing and disclosure of this information with third-party service providers, business partners, and agents. For example, the User’s information may be shared with third-party services like GetSimpl for fraud prevention and PayLater checkout experiences. The User acknowledges and agrees to refer to the respective third-party privacy policies for further details.

COOKIES

The User acknowledges that a ‘Cookie’ is a small piece of data stored by a web server on a web browser, enabling the browser to remember specific user-related information, such as login credentials and preferences. The User understands and expressly consents that the Website places both temporary and permanent cookies on the User’s device to enhance functionality and user experience.

The User further acknowledges that the Website utilizes cookies and similar data collection technologies on certain pages to analyze web traffic, measure promotional effectiveness, and enhance security. Some features of the Website may not function optimally without these cookies. The User may choose to decline cookies through browser settings; however, this may result in limited access to certain features of the Website.

Additionally, the User understands that third parties, including affiliates or service providers, may place their own cookies or similar tracking technologies on the Website. The LLP does not control or take responsibility for such third-party cookies. The User assumes all risks associated with their use and is encouraged to review the respective third-party privacy policies.

DIVULGING/SHARING OF PERSONAL INFORMATION

he User acknowledges that the LLP/Website may share the User’s personal information with its affiliates, corporate entities, and business partners for purposes such as fraud prevention, identity theft detection, and ensuring compliance with legal and regulatory obligations. This may include correlating multiple accounts to prevent misuse of the Website’s services and facilitating co-branded or joint service offerings.

The User understands that the LLP/Website may disclose personal information if required by law, including but not limited to compliance with subpoenas, court orders, or legal processes. Additionally, such disclosure may be made in good faith if deemed necessary to:

• Enforce the Terms of Use or Privacy Policy.
• Respond to legal claims regarding the infringement of third-party rights.
• Protect the rights, property, or personal safety of users, the LLP, its affiliates, or the public.

The User further acknowledges that in the event of a merger, acquisition, reorganization, or restructuring of the LLP’s business, the Website/LLP and its affiliates may share or transfer User data to the newly formed or acquiring entity. Such entity will be bound by the existing Terms and Policies, subject to any modifications as required by law.

SECURITY

The LLP/Website ensures that all transactions conducted on the Website are secure and encrypted to protect User information from unauthorized access or unintentional disclosure to third parties.

The LLP/Website does not receive, store, or retain any credit/debit card details entered by the User while making transactions. All payment-related information is directly processed by the authorized payment gateway, which complies with the security standards, regulations, and requirements of relevant banks, financial institutions, and payment franchisees.

The User acknowledges that the Website utilizes industry-standard security measures to protect data integrity; however, the LLP/Website shall not be held liable for any unauthorized access, cyberattacks, or breaches beyond its reasonable control.

THIRD-PARTY ADVERTISEMENTS / PROMOTIONS

The User acknowledges that the LLP/Website may engage third-party advertising companies to serve advertisements on the Website. These third-party advertisers may utilize cookies and other tracking technologies to collect information regarding the User’s visits to the Website and other online platforms to provide personalized advertisements based on browsing behavior.

The Website may contain external links to third-party websites that may collect personally identifiable information. The LLP/Website is not responsible for the privacy practices, policies, or content of such third-party websites, and the User assumes all associated risks when accessing them.

USER’S CONSENT

By using the Website and/or providing personal information, the User expressly consents to the collection, use, and processing of their data in accordance with this Policy. This includes but is not limited to the sharing or disclosure of User information as outlined in Section 4 (Divulging/Sharing of Personal Information).

DISPUTE RESOLUTION AND JURISDICTION

The formation, interpretation, and enforcement of this Policy, along with any disputes arising hereunder, shall be resolved through a two-step Alternate Dispute Resolution (ADR) mechanism. These provisions shall remain in force even after the termination or expiry of this Policy and/or the Terms.

MEDIATION

In the event of a dispute, the Parties shall make reasonable efforts to resolve the matter amicably. If no resolution is reached within thirty (30) days from the date of notification of the dispute, the matter shall be escalated to arbitration.

ARBITRATION

If mediation fails, the dispute shall be referred to arbitration by a sole arbitrator appointed by the LLP. The arbitrator’s decision shall be final and binding on both parties.

• Each Party shall bear its own arbitration costs unless otherwise directed by the arbitrator.
• The language of arbitration shall be English.
• The seat of arbitration shall be Kolkata, West Bengal, India.

The User acknowledges and agrees that this Policy, along with any related agreements, shall be governed by Indian laws, rules, and regulations. Any legal proceedings arising out of this Policy shall be subject to the exclusive jurisdiction of the courts in Kolkata, West Bengal, India.