Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Technical Advice Memorandum

A publication issued by the national office of the IRS, usu. at a taxpayer's request, to explain some complex or novel tax-law issue. - Abbr. TAM.

advice

guidance offered by one person, esp. a lawyer, to another. see advice of counsel. 2. notice of the drawing of a draft for goods or services. see letter of advice. -advise (ad-viz), ub.

advice and consent

the right of the u.s. senate to participate in making treaties and appointing federal officers, provided by u.s. const. art ii, § 2. ( as to treaties, the senate's advice and consent generally includes senate involvement in the negotiation process, and the need for a two-thirds majority of the senate for ratification. as to public officers, the senate's advice and consent generally includes the right to vote on approval of an appointment.

advice of counsel

the guidance given by lawyers to their clients. 2. in a malicious-prosecution lawsuit, a defense requiring both a complete presentation of facts by the defendant to his or her attorney and honest compliance with the attorney's advice. 3. a defense in which a party seeks to avoid liability by claiming that he or she acted reasonably and in good faith on the attorney's advice. ( such a defense usu. requires waiver of the attorney-client privilege, and the attorney cannot have knowingly participated in implementing an illegal plan. "advice of counsel is a defense to a limited number of torts involving lack of probable cause, bad faith, or malice as an element of the cause of action. by far the most frequent cause of action against which the defense is asserted is malicious prosecution. the defense may also be asserted to avoid liability for punitive damages on the reasoning that good faith reliance on advice of counsel defeats the malice necessary to an award of punitive damages. in civil matters, the advice is typically obtained from the defendant's own attorney; when the underlying proceeding is criminal, the advice may be obtained from the district attorney's office or similar source and may take the form of action by that officer rather than advice followed by action by the defendant." 4 ann taylor schwing, california affirmative defenses § 41:26, at 82 (2d ed. 1996).

advice of credit

notice by an advising bank of the issuance of a letter of credit.

independent advice

Counsel that is impartial and not given to further the interests of the person giving it. ( Whether a testator or donor received independent advice before making a disposition is often an important issue in an undue-influence challenge to the property disposition. - Also termed proper independent advice.

legal-advice exception

1 The rule that an attorney may withhold as privileged the client's identity and information regarding fees, if there is a strong probability that disclosing the information would implicate the client in the criminal activity for which the attorney was consulted. 2. An exemption contained in open meetings legislation, permitting a governmental body to meet in closed session to consult with its attorney about certain matters.

letter of advice

A notice that a draft has been sent by the drawer to the drawee. UCC § 3-701. letter of attorney. See POWER OF ATTORNEY (1).

proper independent advice

See INDEPENDENT ADVICE.

remittance advice

notice that a sum of money has been sent (esp. by mail) for goods or services. see remittance.

remittance advice.

See ADVICE.