Date:- 14-08-2015
Various Legal Phrases Used In Law:-
Sr. No.
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Phrases
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Meaning
|
|
1.
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To Invoke Provision
|
:
|
To make use of particular provision
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2.
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Ipso Facto
|
:
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By this fact alone or because of this matter alone
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3.
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'MAY' may be treated as 'SHALL' but 'SHALL' shall not be
treated as 'MAY'
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||
4.
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Tenable
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:
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Acceptable in law
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5.
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Redundant Provision
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:
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Out of Force or Outdated Provision
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6.
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Quasi
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:
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Almost Similar to
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7.
|
Quasi Criminal
|
:
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Almost equal to criminal
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8.
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Jurisprudence
|
:
|
Law relating to particular matter
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9.
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Mens rea
|
:
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Guilty Mind
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10.
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Ibid
|
:
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As printed earlier
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11.
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Suo Moto
|
:
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On its own
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12.
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Prima Facie
|
:
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On its face
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13.
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Non est
|
:
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What is not in existence / Non existing thing
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14.
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Call in question
|
:
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To challenge
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15.
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De Nova
|
:
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Completely New
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16.
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Sine quo non
|
:
|
Most essential thing
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17.
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Purposes of this Act
|
:
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Proceeding must be pending
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18.
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Reason to believe Vs Reason to suspect
|
:
|
Refer various case laws
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19.
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Derived from & attributable to
|
:
|
Derived from refers to direct connection with a
particular matter whereas attributable to refers to an indirect connection |
20.
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Mutatis Mutandis
|
:
|
After making necessary changes as may be required
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21.
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Discovery Vs Detection
|
:
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Discovery is made by the assesse whereas detection is done
by the Assessing Officer
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22.
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To Quash
|
:
|
The process of cancelling the proceeding of Assessing
Authorities by Judicial Authorities
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23.
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So far as may be
|
:
|
To the extent possible
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24.
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Travesty of Justice
|
:
|
A ridiculous interpretation of a very serious statement,
making a mockery of a very serious matter.
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25.
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To impugn
|
:
|
To challenge
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26.
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Save as otherwise provided
|
:
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Except to the extent as oppositely provided
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27.
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If one section is overriding the other section
|
:
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Use Words "Notwithstanding anything contained in
……"
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28.
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If one section is superseded by the other section
|
:
|
Use words "Save as otherwise provided ………."
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29.
|
Other provisions apply in General way
|
:
|
Use words "Without prejudice to the provisions
…………….."
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30.
|
Reckoned
|
:
|
Recognised, Counted, Calculated
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31.
|
Doctrine of Merger
|
:
|
When an order passed by the lower authority is superseded
by the higher authority
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32.
|
Doctrine
|
:
|
Principle or saying in general acceptance
|
33.
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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} |
34.
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Per se
|
:
|
By itself
|
35.
|
Cy Press
|
:
|
As near as possible
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36.
|
Tax is always charged, Interest is levied and Penalty is
imposed
|
||
37.
|
Deductions are admissible, Relief is granted.
|
||
38.
|
Return is always furnished; Assessment order is made /
passed.
|
||
39.
|
De hors
|
:
|
Independent of
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40.
|
Order of Injunction of HC
|
:
|
Stay order.
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41.
|
Several Liability means separate liability. [Refer sections
168(3), 171(7), 179(1)
178(5) & 188A.] |
||
42.
|
Legatee is a person for whose benefit there exists an asset
of a deceased.
|
||
43.
|
Locus Standi
|
:
|
Directly involved in relation or deal.
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44.
|
Garnishee Proceeding
|
:
|
The proceeding which gives Govt. the right to attach (i.e.
forcibly take over) any asset from a person who is defaulter.
|
45.
|
Vitiate Proceedings
|
:
|
To make proceedings null, void.
|
46.
|
Inter alia
|
:
|
Among other things.
|
47.
|
Audit Altream partum
|
:
|
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.
|
48.
|
Resjudi-cata
|
:
|
[Once the decision of HC comes then on that same point
again appeal cannot be made.] The issue of Law which has been already decided
shall not be pleaded for review.
|
49.
|
In Limine
|
:
|
At the outset (i.e. at the beginning)
|
50.
|
Suspended animus
|
:
|
An order under Appeal is not subject to any action by any
authority till the order disposing of the appeal is available.
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51.
|
Subjudice
|
:
|
Under an appeal to a court, decision awaited.
|
52.
|
Adjudicate
|
:
|
Consider for judgement. A court adjudicates means gives its
decision on a particular matter.
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53.
|
Akin or Coterminous
|
:
|
Similar to; of the same type
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54.
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Impediment
|
:
|
Obstacles or Hindrance.
|
55.
|
Sine Di
|
:
|
For indefinite period.
|
56.
|
To deduce
|
:
|
Logically come to the conclusion
|
57.
|
Purview
|
:
|
Scope
|
58.
|
Bounty
|
:
|
Additional Advantage
|
59.
|
Ad Hoc
|
:
|
Without any particular rate, percentage, proportion.
|
60.
|
Ad infinitum
|
:
|
Without any Time limit.
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61.
|
Ad interim
|
:
|
In the Mean Time
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62.
|
Bonafide
|
:
|
Genuine
|
63.
|
Surmises
|
:
|
Presumptions, own assumptions
|
64.
|
De facto
|
:
|
Infact
|
65.
|
De fjure
|
:
|
In Law, irrespective of whatever the facts.
|
66.
|
Ejusdem Generis
|
:
|
Of the same kind
|
67.
|
Ex-gratia
|
:
|
As a matter of grace or favour
|
68.
|
Ignorantia Legis known excusat
|
:
|
Ignorance of law is not excused
|
69.
|
Mesne Profit
|
:
|
Profit earned by somebody by wrongful possession of
property.
|
70.
|
Modus Operandi
|
:
|
Mode of Operation / Manner of working
|
71.
|
Nexus
|
:
|
Close connection link.
|
72.
|
Onus probandi
|
:
|
Onus of proof / The burden of Proof.
|
73.
|
Non obstinate clause
|
:
|
That provision has superseding effect on any other
provision
|
74.
|
Raison D'etre
|
:
|
Reason or justification for existence.
|
75.
|
Ratio Decidendi
|
:
|
Reason for deciding / Grounds for decision
|
76.
|
Suijuris
|
:
|
Of his own right.
|
77.
|
Assesse engaged in …………….
|
:
|
The activity should have started
|
78.
|
Option Vs Discretion
|
:
|
Whenever choices is available to the assesse in respect of
any matter. Law uses the word at his option - for e.g.: 1. Sec 11(11) -
Explanation to Sec. 11 (1) 2. Sec. 23(4).
|
79.
|
Amicus curiae
|
:
|
Friend of court; one who voluntarily or on invitation of
the court, and not on instructions of any party, helps the court in any
judicial proceedings.
|
80.
|
Audi Altream
|
:
|
Hear the other side. Both sides should be heard before a
decision is
arrived at
|
81.
|
caveat emptor
|
:
|
let the purchaser beware. A ---------- Implying that the
buyer must be cautious, as the risk is his and not that of the seller.
|
82.
|
Cestui que trust
|
:
|
a beneficiary under a trust, the person for whose benefit
the trust is created
|
83.
|
ex officio
|
:
|
By virtue of an office.
|
84.
|
Ex parte
|
:
|
Expression used to signify something done or said by one
person not in the presence of his opponent.
|
85.
|
Fait accompli
|
:
|
An accomplished act.
|
86.
|
obiter diccum
|
:
|
An opinion of law not necessary to the decision. An
expression of opinion (formed) by a judge on a question immaterial to the
ratio Decidendi, and unnecessary for the decision of the particular case. It
is no way binding on any court, but may receive attention as being an opinion
of the high authority.
|
87.
|
Pendente lite
|
:
|
During litigation.
|
88.
|
Per incuriam
|
:
|
Through carelessness, through inadvertence. A decision of
the court is not binding precedent if given peer incuriam that is, without
the court's attention having been drawn to the relevant authorities, or
statutes.
|
89.
|
Pro tanto
|
:
|
to that extent, for so much, for as much as may be.
|
90.
|
quid pro quo
|
:
|
the giving of one thing of value for another thing of
value; one for the other; thing given as compensation.
|
91.
|
Ratio Decidendi
|
:
|
Reason for deciding / Grounds for decision.
|
92.
|
Res Integra
|
:
|
an untouched matter; a point without a precedent; a case of
novel impression.
|
93.
|
rule njsi
|
:
|
a rule to show cause why a party should not do a certain
act, or why the object of the rule should not be enforced.
|
94.
|
In personam
|
:
|
against the person; an act or preceeding done or directed
with reference to no specific person or with reference to all whom it might
concern.
|
95.
|
In rem
|
:
|
an act / proceeding done or directed with reference to no
specific person or
with reference to all whom it might concern. |
96.
|
Inter vivos
|
:
|
Between living persons.
|
97.
|
Intestate
|
:
|
a person is deemed to die intestate in respect of property
of which he or she
has not made a testamentary disposition ("will") capable of taking effect. |
98.
|
Intra vires
|
:
|
Within the powers; within the authority given by law.
|
99.
|
Ipse dixit
|
:
|
he himself said it; there is no other authority.
|
100.
|
ipso jure
|
:
|
by the law itself ; by the mere operation of law.
|
101.
|
Lis pendens
|
:
|
a pending suit.
|
102.
|
rule absolute
|
:
|
when, having heard counsels, court directs the performance
of that act forthwith.
|
103.
|
Sine die
|
:
|
without delay.
|
104.
|
Stare decisis
|
:
|
to stand by things decided; to abide by precedents where
the same points come again in litigation.
|
105.
|
Status quo
|
:
|
existing condition.
|
106.
|
Sub judice
|
:
|
before a judge or court; pending decision of a competent
court.
|
107.
|
ultra vires
|
:
|
beyond one's power..
|
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