CA Nallathambi Srinivasan (Audit Team Member) (1584 Points)
04 August 2008Can any one tell me the meaning of 'mutatis mutandis', which is used in the Central Excise Act, in many places?
Sumit Agrawal
(Service)
(46 Points)
Replied 04 August 2008
Mutatis mutandis (literally "changes changed", from Latin) means "with those things having been changed which need to be changed" or "the necessary changes having been made" where those necessary changes are implied by a prior statement or assumed to be understood by the reader. It carries the connotation that the reader should pay attention to the corresponding differences between the current statement and a previous one, although they are analogous. This term is used frequently in economics and in law, to parameterize a statement with a new term, or note the application of an implied, mutually understood set of changes. The phrase is also used in the study of counter-factuals, wherein the requisite change in the factual basis of the past is made and the resulting causalities are followed.
or visit https://en.wikipedia.org/wiki/Mutatis_mutandis
CA Nallathambi Srinivasan
(Audit Team Member)
(1584 Points)
Replied 04 August 2008
I am not able to understand. Can you explain me with some simple examples?
Rahul
(CA Practice )
(1818 Points)
Replied 04 August 2008
hi Mutatis Mutandis in simpler sense means " WITH SUITABLE MODIFICATION"
CA RAMESH KUMAR AHUJA
(CA, DISA, LLB)
(5452 Points)
Replied 05 August 2008
CA Nallathambi Srinivasan
(Audit Team Member)
(1584 Points)
Replied 05 August 2008
Thanks for your reply Mr.Ramesh Ahuja.
girish mangla
(practice)
(206 Points)
Replied 08 August 2008
| Originally posted by :S.Nallathambi | ||
| " | Can any one tell me the meaning of 'mutatis mutandis', which is used in the Central Excise Act, in many places? | " |
it means mota moti or general accepting rule
CAclubindia
