Legal Dictionary of Pakistan

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

commutation

n. 1. An exchange or replacement. 2. Criminal law. The executive's substitution in a particular case of a less severe punishment for a more severe one that has already been judicially imposed on the defendant. Cf. PARDON; REPRIEVE. 3. Commercial & civil law. The substitution of one form of payment for the other. - commute, ub. -commutative, adj.

commutation of taxes

A tax exemption resulting from a taxpayer's paying either a lump sum or a specific sum in lieu of an ad valorem tax.