Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
Bench ruling.
An oral ruling issued by a judge from the bench.
Revenue Ruling
An official interpretation by the IRS of the proper application of the tax law to a specific transaction. ( Revenue Rulings carry some authoritative weight and may be relied on by the taxpayer who requested the ruling. - Abbr. Rev. Rul.
Ruling
n. The outcome of a court's decision either on some point of law or on the case as a whole. - Also termed legal ruling. - rule, ub. Cf. JUDGMENT; OPINION (1). "A distinction is sometimes made between rules and rulings. Whether or not a formal distinction is declared, in common usage 'legal ruling' (or simply 'ruling') is a term ordinarily used to signify the outcome of applying a legal test when that outcome is one of relatively narrow impact. The immediate effect is to decide an issue in a single case. This meaning contrasts, for example, with the usual meaning of 'legal rule' (or simply 'rule'). The term 'rule' ordinarily refers to a legal proposition of general application. A 'ruling' may have force as precedent, but ordinarily it has that force because the conclusion it expresses (for example, 'objection sustained') explicitly depends upon and implicitly reiterates a 'rule' -a legal proposition of more general application . . . . Robert E. Keeton, Judging 67-68 (1990).
legal ruling
See RULING
letter ruling
Tax. A written statement issued by the IRS to an inquiring taxpayer, explaining the tax implications of a particular transaction. - Also termed private letter ruling.
new ruling
Criminal procedure. A Supreme Court ruling not dictated by precedent existing when the defendant's conviction became final and thus not applicable retroactively to habeas cases. ( For example, when the Court in Ford u. Wainwright, 477 U.S. 399, 106 S.Ct. 2595 (1986), ruled that the Eighth Amendment prohibits execution of insane prisoners, this new ruling was nonretroactive because it departed so widely from prior doctrine. Teague u. Lane, 489 U.S. 288, 109 S.Ct. 1060 (1989).
private letter ruling
See LETTER RULING.
ruling case
See LEADING CASE (3).
ruling letter
See DETERMINATION LETTER.