TIOL-DDT 334 · Friday, 31 March 2006 · story 3 of 3

In re - in the matter of

A legal term used to indicate that a judicial proceeding may not have formally designated adverse parties or is otherwise uncontested. The term is commonly used in case citations of probate proceedings. In taxation matters it is generally used for citations of orders passed by Commissioner (Appeals), Revision Authority etc,.

Comments on Greek and Latin

A senior officer writes in on yesterday’s phrase in rem.

To add to your explanation....

Not only lawsuits, in rem also qualifies taxes. Taxes on property/goods are in rem taxes in contrats to taxes on persons. Excise, customs, sales tax, house tax etc. are all in rem taxes; Income tax, corporation tax, professional tax are not.
Your column is indeed enjoyable.

Wrong must not win by technicalities.

(Aeschylus, The Eumenides, 485 BC)

Until Monday with more DDT

Have a nice Weekend.

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