50 Legal phrases used in Laws that every law student must know.


1 Suo moto: own motion

2 Deeming fiction cannot be stretched beyond 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8 Redundant Provision : Out of Force or Outdated Provision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

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31 If one section is superceded by the other section : Use words “Save as otherwise

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

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34 Doctrine of Merger: When an order passed by the lower authority is superceded by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 : Independent 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 sought to be taken or a person whose rights or interests are to be affected
should be given a reasonable opportunity to defend himself.

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