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TMI Blog*110 legal phases used in different laws that we should knowX X X X Extracts X X X X X X X X Extracts X X X X ..... *110 legal phases used in different laws that we should know - By: - Sandeep Rawat - Corporate Laws / IBC / SEBI - Dated:- 27-11-2018 - - *110 legal phases used in different laws that we should know* 1 Suo moto: own motion 2 Deeming fiction cannot be stretched beyonyd the purpose for which it is created 3 The words used in Law are not used for nothing 4 To invoke Provision : To make use of particular provision 5 Ipso Facto: By this fact alone or because of this matter alone 6 MAY may be treated as SHALL but SHALL shall not be treated as MAY 7 Tenable: Acceptable in law 8 Redundant Provision : Out of Force or Outdated Provision 9 Quasi : Almost Similar to 10 Quasi Criminal: Almost equal to criminal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 Jurisprudence: Law relating to particular matter 12 Mensrea: Guilty Mind 13 Ibid: As printed earlier 14 Suo Moto: On its own 15 Prima Facie: On its face 16 Non est: What is not in existence / Non existing thing 17 Call in question: To challenge 18 De Nova: Completely New 19 Sine quo non: Most essential thing 20 Purposes of this Act: Proceeding must be pending 21 Reason to believe Vs Reason to suspect: Refer various caselaws 22 Derived from attributable to: Derived from refers to direct connection with a particular matter whereas attributable to refers to an indirect connection 23 Mutatis Mutandis: After making necessary changes as may be required 24 Discovery Vs Detection: Discovery is made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee whereas detection is done by the Assessing Officer 25 To Quash: The process of cancelling the proceeding of Assessing Authorities by judicial Authorities 26 So far as may be: To the extent possible 27 Travisity of Justice : A ridiculous interpretation of a very serious statement, making a mockery of a very serious matter 28 To impugne : To challenge 29 Save as otherwise provided : Except to the extent as oppositely provided 30 If one section is overriding the other section : Use Words Not withstanding anything contained in 31 If one section is superceded by the other section : Use words Save as otherwise provided .. 32 Other provisions apply in General way: Use words Without prejudice to the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions .. 33 Reckoned : Recognised, Counted, Calculated 34 Doctrine of Merger: When an order passed by the lower authority is superceded by the higher authority 35 Doctrine : Principle or saying in general acceptance 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 } 37 Per se : By itself 38 Cy Press : As near as possible 39 Tax is always charged, Interest is levied and Penalty is imposed 40 Deductions are admissible, Relief is granted. 41 Return is always furnished, Assessment order is made / passed. 42 De hors : Inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendent of 43 Order of Injunction of HC : Stay order. 44 Several Liability means separate liability. [Refer sections 168(3), 171(7), 179(1) 178(5) 188A .] 45 Legatee is a person for whose benefit there exists an asset of a deceased 46 Locus Standi : Directly involved in relation or deal. 47 Garnishee Proceeding : The proceeding which gives Govt. the right to attach (i.e. forcibly take over) any asset from a person who is defaulter. 48 Vitiate Proceedings : To make proceedings null, void. 49 Inter alia : Among other things. 50 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be taken or a person whose rights or interests are to be affected should be given a reasonable opportunity to defend himself. 51 Resjudicata : [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. 52 In Limine : At the outset (i.e. at the beginning) 53 Suspended animus : An order under Appeal is not subject to any action by any authority till the order disposing of the appeal is available. 54 Sub-judice : Under an appeal to a court, decision awaited. 55 Adjudicate : Consider for judgement. A court adjudicates means gives its decision on a particular matter. 56 Akin : Similar to; of the same type Coterm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inus : Similar to; of the same type 57 Impediment : Obstacles or Hindrance. 58 Sine Di: For indefinite period. 59 To deduce : Logically come to the conclusion. 60 Purview : Scope 61 Bounty : Additional Advantage 62 Ad Hoc : Without any particular rate, percentage, proportion. 63 Ad infinitum : Without any Time limit. 64 Ad interim : In the Mean Time 65 Bonafide : Genuine 66 Surmises : Presumptions, own assumptions 67 Defacto : Infact 68 Defjure : In Law, irrespective of whatever the facts. 69 Ejusdem Generis : Of the same kind 70 Ex-gratia : As a matter of grace ir favour 71 Ignorantia Legis known excusat : Ignorance of law is not excused 72 Mesne Profit : Profit earned by somebody by wrongful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possession of property. 73 Modus Operandi : Mode of Operation / Manner of working 74 Nexus : Close connection link. 75 Onus probandi : Onus of proof / The burden of Proof. 76 Non obnstante clause : That provision has superceding effect on any other provision 77 Raison D etre : Reason or justification for existence. 78 Ratio Decidendi : Reason for deciding / Grounds for decision 79 Suijuris : of his own right. 80 Assessee engaged in . : The activity should have started 81 Option Vs Discretion : Whenever choices is available to the assessee in respect of any matter. Law uses the word at his option for eg: 1. Sec 11(11) Explanation to Sec. 11 (11) 2. Sec. 23(4) 82 amicus curiae : Friend of court; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one who voluntarily or on invitation of the court, and not on instructions of any party, helps the court in any judicial proceedings 83 audi alteram : hear the other side. Both sides should be heard before a decision is arrived at 84 caveat emptor : let the purchaser beware. implying that the buyer must be cautious, as the risk is his and not that of the seller. 85 cestui que trust : a beneficiary under a trust, the person for whose benefit the trust is created 86 ex officio : by virtue of an office. 87 ex parte : exkpression used to signify something done or said by one person not in the presence of his opponent. 88 fait accompli : An accomplished act. 89 obiter diccum : an opinion of law not necessary to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An exspression 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. 90 pendente lite : during litigation. 91 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. 92 pro tanto : to that extent, for so much, for as much as may be. 93 quid pro quo : the giving of one thing of value for another thing of value; one for the other; thing given as compensation. 94 Ratio De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cidendi : Reason for deciding/Grounds for decision 95 res integra : an untouched matter; a point without a precedent; a case of novel impression. 96 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. 97 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. 98 in rem : an act / proceeding done or directed with reference to no specific person or with reference to all whom it might concern. 99 inter vivos : between living persons. 100 intestate : a person is deemed to die intestate in respect of property of which he or she has not made a testamentar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y disposition ( will ) capable of taking effect. 101 intra vires : within the powers; within the authority given by law. 102 ipse dixit : he himself said it; there is no other authority. 103 ipso jure : by the law itself ; by the mere operation of law. 104 lis pe ndens : a pending suit. 105 rule absolute : when, having heard counsels, court directs the performance of that act forthwith. 106 sine die : without delay. 107 stare decisis : to stand by things decided; to abide by precedents where the same points come again in litigation. 108 status quo : existing condition. 109 sub judice : before a judge or court; pending decision of a competent court. 110 ultra vires : beyond one s power. - - Scholarly article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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