Terms & Conditions

1. The objective of the course is to provide guidance to the students in the subject of Taxation to make them familiar with the subject. For good performance in examinations, students should learn the lessons regularly at home, study the material and class notes provided by us and ICAI/ICSI/ICWAI, solve past year’s examination papers.

2. The success of a student depends on his/her learning ability and the hard work & effort put by him/her in learning the subject and writing skills. Please note that the pen drive classes are provided to you by compressing the files of classes generally recorded in live batches and encrypting the same and these are password protected.

3. You must understand the full system of running the classes in your PC/Laptop before opting for the classes.

4. Students taking admission are presumed to be conversant in English and must understand Hindi. Although, the study materials and problem solving, write up are all done in English but explanation on the subject is given in Hindi/English.

5. These classes are given for only personal use of the student enrolled for the pen drive classes and must be viewed individually (and not in groups) by him/her.

6. It is meant to provide a guidance and assist the student in self-preparation for the purposes of appearing in exam conducted by the ICAI/ICSI/ICMAI. The classes are only temporarily transferred only for self-viewing purpose and no other purpose with a fixed number of views and period of expiry and no ownership has been transferred.


8. The ownership and all rights of the classes solely lies with Sanjay Khemka Classes . As such, the fees paid for the e- learning courses does not entitle the student to any right/ownership on such classes. The fees are paid only for the purpose of viewing the classes for a limited period as granted to him/her. The Student cannot record the class in any mode of audio or video or both nor can it be recorded through internal or external device or through camera.

9. These classes can neither be uploaded in any website nor any server nor can it be shared or transferred by any means by the student. It cannot be used for any professional or commercial purpose by her/him or by any other third party. These classes can neither be sold nor shared nor transferred to any third party/other students.

10. It can only be viewed by the applicant student at home and not in any coaching centre/classroom/commercial place/office/public place/in groups. In case of violation, admission shall be cancelled without refund of fees and also liable for penal action as per applicable law. Since, the classes are encrypted using genuine encryption software therefore any attempt to break the security features will lead to legal action as per the law prevalent for Information Technology Act, and Cybercrime.

10. The student must allow to track his/her PC/laptop through IP address/machine ID for the purpose of inspection of authorized use of classes. In case of any malpractice/unauthorized use of the classes, legal proceeding can be initiated as per the prevalent law in this connection. In case of any suspect, pending such enquiry, we can stop providing further classes and password for viewing of remaining classes without refund of any fees. Further, student must co-operate and allow external parties, being IT expert/ forensic auditor for any inquiry, inspection in this regard. The Management reserves the right to take strict legal action in case of any violation.

11. In case of any damage, loss occurred to our Institute because of unauthorized use of classes the student shall be held responsible and have to bear such loss. Fees paid by student will not be refunded under any circumstances including incase our classes are available free of cost in any mode such as YouTube etc..

12. Maximum two pen drive of maximum 32GB each shall be provided by us. If classes require more space then student must complete the existing classes first and then balance classes shall be provided after deleting those classes. Such Pen drive may be binded with one personal computer Or 1 personal Laptop or any particular drive of such computer or laptop and classes can be viewed only on such computer/laptop. In case the PC/laptop of the student gets damaged or destroyed or malfunctioned or formatted, and he/she is not able to view the classes, and he/she shall not be entitled for new pen drive/new password and he/she shall have to take fresh registration by paying full fees. Further, in the watermark field name of the student and mobile number shall be given.

13. These classes are password protected through encryption technology. The classes can be viewed by the student only till the number of passwords as indicated in this admission form expires or the time period for which it is given gets expired, whichever is earlier. The extension of password or the time period shall not be granted under any circumstances. (We hereby advise students to view entire class at a time. In any case if students are not able to view the entire class at a time due to any reason whatsoever, the management is not responsible for the same). Once the passwords allotted are expired as per number of use or as per time period, no further classes or passwords shall be given under any circumstances. In such a case, student has to take fresh registration by paying full fees. Sometimes due to technical problems e-classes may not be available for any class or classes, in such a case, we may try to provide the same in any other alternate medium including student may require to attend the class at our center as per our convenience and time and entire cost of the same shall be borne by the student.

14. In case current term classes are damaged/corrupt due to any reason student may get the video of last term classes. For Chapters/ topics not covered in Pen drive classes, students are advised to refer the Study material of ICAI/ICSI/ICMAI. These classes are provided to give the student a support for preparation for his/her professional exam. However, this is not a substitute of Live classes. Doubts and queries of students shall be taken only at the time when they come for 100 Mark Mock Test. Outstation candidates may take mock test paper through email and solve and return it back to us for evaluation. Students must verify the contents of the Pen drive classes and any discrepancy must be informed through email within 2 days of receiving the classes. After that, no such claim of discrepancy shall be considered. The classes can be viewed only against one machine ID, provided initially by the student.

15. In case of Change in machine ID/Change in Laptop/change in HD/change in personal computer/formatting student shall have to repurchase/bear the full cost. In case of loss of pen drive, then student have to re purchase the entire class by paying the full fee. Due care has been taken to ensure to provide damage free pen drive to the student. But in case it is found to be damaged/corrupt/not working then student have to bear the cost of the pen drive. Alternatively, student may purchase sealed pen drive and submit it to us. In case of any replacement of pen drive (cost of which shall be borne by the student) only the balance no. of classes shall be provided, for this purpose, it is presumed that students are viewing one class per day. In case of any technical problem in viewing the classes, we shall not send any representative to visit student’s place under any circumstances, and we shall try to solve online (Team Viewer/Ammy etc.) or student has to visit our office.

16. Due care is taken to make the pen drive virus free, but it is the responsibility of the student to scan the pen drive and then use it. We are not responsible for any damage made to the PC/Laptop/other similar device of the student due to any viruses in pen drive or due to any reason whatsoever including use of pen drive. We shall not be held responsible for any loss/damage occurred to students or to his/her computer/laptop/other similar device or any problem occurred in the device due to running of our classes or if such classes are not playable in his/her computer. Student shall have no claim for refund of fees or any type of compensation for any damage.

17. In case we are unable to provide classes then then the refund would be proportionate to the number of classes not provided to the student. For the purposes of refund, Tuition fees would be calculated after deducting the amount of GST and the price of study material and cost of pen drive. Under any circumstances, student shall have no claim for interest, penalty, damages and other form of compensation. In any case, our liability shall be limited to a maximum of fees paid by the student.

18. In all matters, the decision taken by our coaching center shall be final and student shall abide by it. Student’s contract is with Sanjay Khemka Classes . and not with Faculty members or staff. Disputes are subjected to jurisdiction of Kolkata only. Sanjay Khemka Classes reserves the right to vary these Terms and Conditions from time to time and the current version will be that published on this website. We reserve the right to decline the acceptance of an online payment. Sanjay Khemka Classes  may also make additions/deletions/alteration to the services offered, at its sole discretion. We reserve the right to withdraw the service at any time at its discretion. We retain the right to change the terms and conditions for Online Fees Payments, without any prior notice.