Legal phrases used in Law that every CA / CS should know
November 21, 2018
CA Chandan Agarwal's Office
Chandan Agarwal
Suo moto: own motionDeeming fiction cannot be stretched beyond the purpose for which it is created
The words used in Law are not used for nothing
To invoke Provision : To make use of particular provision
Ipso Facto: By this fact alone or because of this matter alone
‘MAY’ may be treated as ‘SHALL’ but ‘SHALL’ shall not be treated as ‘MAY’
Tenable: Acceptable in law
Redundant Provision: Out of Force or Outdated Provision
Quasi : Almost Similar to
Quasi Criminal: Almost equal to criminal
Jurisprudence: Law relating to particular matter
Mens rea: Guilty Mind
Ibid: As printed earlier
Prima Facie: On its face
Non est: What is not in existence / Non existing thing
Call in question: To challenge
De Nova: Completely New
Sine quo non: Most essential thing
Purposes of this Act: Proceeding must be pending
Reason to believe Vs Reason to suspect: Refer various caselaws
Derived from & attributable to: Derived from refers to direct connection with a particular matter whereas attributable to refers to an indirect connection
Mutatis Mutandis: After making necessary changes as may be required
Discovery Vs Detection: Discovery is made by the assessee whereas detection is done by the Assessing Officer
To Quash: The process of cancelling the proceeding of Assessing Authorities by Judicial Authorities
So far as may be: To the extent possible
Travisity of Justice : A ridiculous interpretation of a very serious statement, making a mockery of a very serious matter
To impugne : To challenge
Save as otherwise provided : Except to the extent as oppositely provided
If one section is overriding the other section : Use Words “Not withstanding anything contained in ……”
If one section is superceded by the other section : Use words “Save as otherwise provided………..”
Other provisions apply in General way: Use words “Without prejudice to the provisions ……………..”
Reckoned : Recognised, Counted, Calculated
Doctrine of Merger: When an order passed by the lower authority is superceded by the higher authority
Doctrine : Principle or saying in general acceptance
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}
Per se : By itself
Cy Press : As near as possible
Tax is always charged, Interest is levied and Penalty is imposed
Deductions are admissible, Relief is granted.
Return is always furnished, Assessment order is made / passed.
De hors : Independent of
Order of Injunction of HC : Stay order.
Several Liability means separate liability: [Refer sections 168(3), 171(7), 179(1), 178(5) & 188A.]
Legatee is a person for whose benefit there exists an asset of a deceased
Locus Standi : Directly involved in relation or deal.
Garnishee Proceeding : The proceeding which gives Govt. the right to attach (i.e. forcibly take over) any asset from a person who is defaulter.
Vitiate Proceedings : To make proceedings null, void.
Inter alia : Among other things.
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.
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.
In Limine : At the outset (i.e. at the beginning)
Suspended animus : An order under Appeal is not subject to any action by any authority till the order disposing of the appeal is available.
Subjudice : Under an appeal to a court, decision awaited.
Adjudicate : Consider for judgement. A court adjudicates means gives its decision on a particular matter.
Akin : Similar to; of the same type Coterminus : Similar to; of the same type
Impediment : Obstacles or Hindrance.
Sine Di: For indefinite period.
To deduce : Logically come to the conclusion.
Purview : Scope
Bounty : Additional Advantage
Ad Hoc : Without any particular rate, percentage, proportion.
Ad infinitum : Without any Time limit.
Ad interim : In the Mean Time
Bonafide : Genuine
Surmises : Presumptions, own assumptions
Defacto : Infact
Defjure : In Law, irrespective of whatever the facts.
Ejusdem Generis : Of the same kind
Ex-gratia : As a matter of grace in favour
Ignorantia Legis known excusat : Ignorance of law is not excused
Mesne Profit : Profit earned by somebody by wrongful possession of property.
Modus Operandi : Mode of Operation / Manner of working
Nexus : Close connection link.
Onus probandi : Onus of proof / The burden of Proof.
Non obnstante clause : That provision has superceding effect on any other provision
Raison D’etre : Reason or justification for existence.
Ratio Decidendi : Reason for deciding / Grounds for decision
Suijuris : of his own right.
Assessee engaged in ……………. : The activity should have started
Option Vs Discretion : Whenever choices is available to the assessee in respect of any matter. Law uses the word at his option – for e.g.:
1. Sec 11(11) – Explanation to Sec. 11 (11)
2. Sec. 23(4)
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
audi alteram : hear the other side. Both sides should be heard before a decision is arrived at
caveat emptor : let the purchaser beware. implying that the buyer must be cautious, as the risk is his and not that of the seller.
cestui que trust : a beneficiary under a trust, the person for whose benefit the trust is created
ex officio : by virtue of an office.
ex parte : exkpression used to signify something done or said by one person not in the presence of his opponent.
fait accompli : An accomplished act.
obiter diccum : an opinion of law not necessary to the decision. 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.
pendente lite : during litigation.
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.
pro tanto : to that extent, for so much, for as much as may be.
quid pro quo : the giving of one thing of value for another thing of value; one for the other; thing given as compensation.
Ratio Decidendi : Reason for deciding/Grounds for decision
res integra : an untouched matter; a point without a precedent; a case of novel impression.
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.
in personam : against the person; an act or proceeding done or directed with reference to no specific person or with reference to all whom it might concern.
in rem : an act / proceeding done or directed with reference to no specific person or with refernce to all whom it might concern.
inter vivos : between living persons.
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.
intra vires : within the powers; within the authority given by law.
ipse dixit : he himself said it; there is no other authority.
ipso jure : by the law itself ; by the mere operation of law.
lis pe ndens : a pending suit.
rule absolute : when, having heard counsels, court directs the performance of that act forthwith.
sine die : without delay.
stare decisis : to stand by things decided; to abide by precedents where the same points come again in litigation.
status quo : existing condition.
sub judice : before a judge or court; pending decision of a competent court.
