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A contract, lease, share, or other right is said to be “onerous” when the obligations attaching to it counter-balance or exceed the advantage to be derived from it, either absolutely or with reference to the particular possessor. Sweet. As used in the civil law and in the systems derived from it, (French, Scotch, Spanish, Mexican) the term also means based upon, supported by, or relating to a good and valuable consideration, i.e. one which imposes a burden or charge in return for the benefit conferred. (Black's Law Dictionary)

lower court n. 1) any court of lesser rank, such as municipal or justice court below a superior or county court, a superior or county court below an appeals court, or a federal District Court of Appeals below the U. S. Supreme Court. 2) a reference in an appeal to the trial court which originally heard the case. Typical language in an appeals decision: "In the lower court, the judge ruled Defendant had no basis for...." (TheFreeDictionary)

The measure makes no direct reference to the much-disputed Article 18 of the labour code, which protects workers in larger companies from unfair dismissal and gives them a right to compensation when they lose their jobs for business reasons. (Reuters)

"Taxes are levied by reference to a period of time called the ""taxable period""." (Financial Glossary)