Relevance of Legal Maxims in

interpretation of tax statutes

Nitesh S. Joshi
Advocate
 Legal Maxims

• Meaning

• Relevance

• Sources
Rules of interpretation

1. A verbis legis non est recedendum - No

departure is permitted from the words of a
statute

2. Ut res magis valeat quam pereat -

construction which will defeat the object of the
statute should be avoided.
Rules of interpretation
3. Benignior sententia in verbis generalibus
seu dubiis est preferenda - the most
favourable construction is to be preferred in
general or doubtful expressions

4. Expressio unius est exclusio alterius –

express mention of one person or thing is the
exclusion of another
Rules of interpretation

5. Generalia specialibus non derogant – special

provision will override a general provision

6. Casus omissus – omission in legislation

cannot be supplied by the courts
Rules of interpretation
7. Casus omissus et oblivioni datus dispositioni
communis juris relinquitur – a case omitted
and consigned to oblivion is left to the
disposal of the common law

8. Contemporanea expositio est optima et

fortissima in lege - Interpretation of a statute
by referring to the exposition it has received
from contemporary authority
Rules of interpretation
9. Nova constitutio futuris formam imponere
debet non praeteritis - Every statute is prima
facie prospective unless it is expressly or by
necessary implication made to have a
retrospective operation

10. Leges posteriores priores contrarias abrogant -

Later law repeals earlier law inconsistent
therewith
Rules of interpretation
11. Non obstante - A clause in a statute which
overrides other provisions of the statute

12. Mutatis Mutandis - When a law directs

that a provision made for a certain type of
case shall apply mutatis mutandis in another
type of case it means that it shall apply with
such changes as may be necessary
Rules of interpretation

13. Pari materia - reference to other

statute dealing with the same subject
or forming part of the same system
Rules of Equity

14. Aequitas defectus supplet - Equity supplies

defects

15. Aequitas erroribus medatur - Equity rectifies

errors
Interpretation of entries

16. Ejusdem generis - of the same kind or

species

17. Noscitur a sociis - The meaning of the word

is to be judged by the company it keeps
Administrative proceedings

18. Audi alteram partem - No man shall be

condemned unheard

19. Delegata potestas non potest delegari - A

delegate cannot further delegate
Court orders

20. Stare decisis - when a point of law has been

settled by decision it forms a precedent

21. Res integra - a point without a precedent

Court orders

22. Per incuriam – wrongly decided

23. Sub silentio - decision on a particular point

of law not perceived by the court or present
to its mind
Court proceedings

24. Actus curiae neminem gravabit - an act of

the court shall prejudice no man

25. Judicis est jus dicere non jus dare - it is the

province of a judge to declare the law not to
make it
Court proceedings
26. Res judicata - A final judgment already
decided between the same parties or their
privies on the same question by a legally
constituted court having jurisdiction is
conclusive between the parties and the issue
cannot be raised again
Relevance in penal law

27. Ignorantia juris non excusat - Ignorance of

law is no excuse

28. De minimis non curat lex - law does not

concern itself with trifling matters
Relevance in penal law
29.Suppressio veri - suppression or concealment
of truth

30.Suppressio veri expressio falsi - suppression

of truth is equal to expression of the false

31.Suggestio falsi - false representation

Miscellaneous phrases
32. De facto - In reality, in fact

33. De jure - According to law or by convention

34. Debitum in praesenti solvendum in futuro –

a debt due at present to be paid in future
Miscellaneous phrases
35. Impotentia excusat legem - the impossibility
of doing what is required by the law excuses
from the performance

36.Vigilantibus et non dormientibus jura

subveniunt - law assists those who are
vigilant and not those who sleep over their
rights