50 Legal phrases used in Laws that every legal professional should know.


50 Legal phrases used in Laws that every legal professional should know.


  1. Audit Altream partem : It is a principle of natural justice. According to this principle, which is the principle in every civilized jurisprudence, a person against whom any action is sought to be taken or a person whose rights or interests are to be affected should be given a reasonable opportunity to defend himself.


  1. 44 Several Liability means separate liability. [Refer sections 168(3), 171(7), 179(1)178(5) & 188A.]


  1. 36 In Pari Material Pavi Causa: Same material, same content {Eg. Sec. 24B of IT Act, 1922 is Pari Material with Sec. 159 of IT Act, 1961. In such a case a judgement given in respect of section 24B would be valid in respect of sec. 159}


  1. 39 Tax is always charged, Interest is levied and Penalty is imposed


  1. Derived from & attributable to: Derived from refers to direct connection with a particular matter whereas attributable to refers to an indirect connection


  1. Suo moto: own motion


  1. ‘MAY’ may be treated as ‘SHALL’ but ‘SHALL’ shall not be treated as ‘MAY’


  1. Ibid: As printed earlier


  1. Deeming fiction cannot be stretched beyonyd the purpose for which it is created


  1. Purposes of this Act: Proceeding must have being pending


  1. Redundant Provision : Out of Force or Outdated Provision


  1. Tenable: Acceptable in law


  1. The words used in Law are not used for nothing


  1. Ipso Facto: By this fact alone or because of this matter alone


  1. To invoke Provision : To make use of particular provision


  1. Doctrine of Merger: When an order passed by the lower authority is superceded by the higher authority


  1. Doctrine : Principle or saying in general acceptance


  1. Quasi Criminal: Almost equal to criminal


  1. Quasi : Almost Similar to


  1. If one section is superceded by the other section : Use words “Save as otherwise



  1. Suo Moto: On its own


  1. So far as may be: To the extent possible


  1. Reason to believe Vs Reason to suspect: Refer various caselaws


  1. Jurisprudence: Law regarding particular matter


  1. To Quash: The process of cancelling the proceeding of Assessing Authorities by

Judicial Authorities


  1. Mensrea: Guilty Mind


  1. Prima Facie: On its face


  1. Non est: What is not in existence / Non existing thing


  1. Inter alia : Among other things.


  1. Locus Standi : Directly involved in relation or deal.


  1. Per se : By ownself


  1. Call in question: To challenge


  1. De Nova: Completely New


  1. Sine quo non: Most essential thing/ importantly


  1. Cy Press : As near as possible


  1. De hors : Independent of


  1. Reckoned : Recognised, Counted, Calculated


  1. Save as otherwise provided : Except to the extent as oppositely provided


  1. Mutatis Mutandis: After making necessary changes as may be required


  1. To impugne : To challenge


  1. Deductions are admissible, Relief is granted.


  1. Discovery Vs Detection: Discovery is made by the assessee whereas detection is done by the Assessing Officer


  1. If one section is overriding the other section : Use Words “Not withstanding anything contained in ……”


  1. Travisity of Justice : A ridiculous interpretation of a very serious statement, making a mockery of a very serious matter


  1. Order of Injunction of HC : Stay order.


  1. Vitiate Proceedings : To make proceedings null, void.


  1. Garnishee Proceeding : The proceeding which gives Govt. the right to attach (i.e. forcibly take over) any asset from a person who is defaulter.


  1. Other provisions apply in General way: Use words “Without prejudice to the provisions ……………..”


  1. Return is always furnished, Assessment order is made / passed.


  1. Legatee is a person for whose benefit there exists an asset of a deceased