50 Legal phrases used in Laws that every legal professional should know.
- 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.
- 44 Several Liability means separate liability. [Refer sections 168(3), 171(7), 179(1)178(5) & 188A.]
- 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}
- 39 Tax is always charged, Interest is levied and Penalty is imposed
- Derived from & attributable to: Derived from refers to direct connection with a particular matter whereas attributable to refers to an indirect connection
- Suo moto: own motion
- ‘MAY’ may be treated as ‘SHALL’ but ‘SHALL’ shall not be treated as ‘MAY’
- Ibid: As printed earlier
- Deeming fiction cannot be stretched beyonyd the purpose for which it is created
- Purposes of this Act: Proceeding must have being pending
- Redundant Provision : Out of Force or Outdated Provision
- Tenable: Acceptable in law
- The words used in Law are not used for nothing
- Ipso Facto: By this fact alone or because of this matter alone
- To invoke Provision : To make use of particular provision
- Doctrine of Merger: When an order passed by the lower authority is superceded by the higher authority
- Doctrine : Principle or saying in general acceptance
- Quasi Criminal: Almost equal to criminal
- Quasi : Almost Similar to
- If one section is superceded by the other section : Use words “Save as otherwise
provided………..”
- Suo Moto: On its own
- So far as may be: To the extent possible
- Reason to believe Vs Reason to suspect: Refer various caselaws
- Jurisprudence: Law regarding particular matter
- To Quash: The process of cancelling the proceeding of Assessing Authorities by
Judicial Authorities
- Mensrea: Guilty Mind
- Prima Facie: On its face
- Non est: What is not in existence / Non existing thing
- Inter alia : Among other things.
- Locus Standi : Directly involved in relation or deal.
- Per se : By ownself
- Call in question: To challenge
- De Nova: Completely New
- Sine quo non: Most essential thing/ importantly
- Cy Press : As near as possible
- De hors : Independent of
- Reckoned : Recognised, Counted, Calculated
- Save as otherwise provided : Except to the extent as oppositely provided
- Mutatis Mutandis: After making necessary changes as may be required
- To impugne : To challenge
- Deductions are admissible, Relief is granted.
- Discovery Vs Detection: Discovery is made by the assessee whereas detection is done by the Assessing Officer
- If one section is overriding the other section : Use Words “Not withstanding anything contained in ……”
- Travisity of Justice : A ridiculous interpretation of a very serious statement, making a mockery of a very serious matter
- Order of Injunction of HC : Stay order.
- Vitiate Proceedings : To make proceedings null, void.
- Garnishee Proceeding : The proceeding which gives Govt. the right to attach (i.e. forcibly take over) any asset from a person who is defaulter.
- Other provisions apply in General way: Use words “Without prejudice to the provisions ……………..”
- Return is always furnished, Assessment order is made / passed.
- Legatee is a person for whose benefit there exists an asset of a deceased
