A legal maxim or legal phrase elucidates or expounds a legal principle, proposition or concept. There are many legal maxims, which are commonly used. This chapter selectively seeks to explain some maxims/phrases, which are relevant to tax context. An attempt is made to not only state the legal principle signified by a maxim/phrase but its application in case laws is also stated to enable readers to apply it in appropriate situations in GST.
| Alph abet | Legal maxim/phrase | Legal principle/concept |
| A | Ab initio | From the beginning or inception. From from the first act. |
| Actio Personalis Moritur Cum Persona | A personal right of action dies with the person | |
| Actus Curiae Neminem Gravabit | An Act of the Court shall prejudice no man | |
| Actus Non FacitReum Nisi Mens Sit Rea | The intent and act must both concur to constitute the crime | |
| Ad hoc | For this. For this special purpose. | |
| Ad valorem | To the value or based on value. | |
| Allegans Contraria Non Est Audiendus | He is not be heard who alleges things contradictory to each other. | |
| Audi Alterem Partem | No man shall be condemned unheard. | |
| Abundans cautela non nocet | Abundant or extreme caution does no harm. | |
| Actori incumbit onus probandi | The burden of proof lies on the plaintiff | |
| Actus Reus | A guilty deed or act | |
| C | Contemporanea Expositio Est Optima Et Fortissimo In Lege | Contemporaneous exposition or interpretation is regarded in law as the best and strongest (most prevailing). The best and surest mode of construing an instrument is to read it in the sense which would have been applied when it was drawn up |
| Cuilibet in Sua Arte Perito Est Credendum | Credence should be given to one skilled in his peculiar profession. Credit is to be given to any one skilled in his own art or profession. | |
| Cursus curiae estlex curiae | The practice of this Court is the law of the Court. The course of the Court (that is, the course of procedure or practice) is the law of the Court. | |
| D | De Facto | Existing in actuality, especiall y when contrary to or not esta blished by law. |
| De Minimis Non Curat Lex | The law does not concern itself with trifles | |
| Delegatus non potest delegare | A delegate himself cannot delegate. A delegated power cannot be further delegated. | |
| E | Ejusdem Generis | Of the same class, or kind |
| Ex Post Facto | After the fact. | |
| Expressio Unius Est Exclusio Alterius | Express mention of one thing excludes others. The special mention of one thing operates as the exclusion of things differing from it. | |
| F | Falsus in Uno Falsus in Omnibus | False in one aspect is false in all respects. False in one thing, false in all. |
| G | Generalia Specialibus non derogant | General things do not derogate special things. General statements or provisions do not derogate from special statements or provisions. |
| H | Habeas Corpus | You have the body. A writ (court order) that com mands an individual or a gov ernment official who has restrained another to produce the prison er at a designated time and pl ace so that the court can deter mine the legality of custody a nddecide whether to order the prisoner’s release. |
| I | Ignorantia Facti Excusat – Ignorantia Juris Non Excusat | Ignorance of facts may be excused but not ignorance of law. |
| Impotentia Excusat Legem | Impossibility excuses the law. Inability excuses the nonobservance of the law. | |
| In absentia | “In absence,” or more fully, in one’s absence. | |
| Ipse Dixit | He himself said it. | |
| L | Leges Posteriores Priores Contrarias Abrogant | Later laws repeal earlier laws inconsistent therewith. |
| Lex Non Cogit Ad Impossiblia | The law does not compel a person to do that which he cannot possibly perform. The law does not compel the performance of what is impossible. | |
| Lex Posterior Deroga t Priori | A later law repeals an earlier law. | |
| Lexspecialis derogate legigenerali | Special law repeals general laws. | |
| Locus Standi | The right of a party to appear and be heard before a court. | |
| M | Mandamus | A writ or order that is issued from a court of superior juris diction that commands an inf erior tribunal/court to perform, or refrain from performing, a particular act, the performanc e of which is required by law as an obligation. |
| Modus Operandi | Method of working. | |
| Mutatis Mutandis | The necessary changes. | |
| N | Nemo Debet Esse Judex in Propria Sua Causa | No man can be judge in his own case. No one ought to be a judge in his own cause. |
| Nemo Debet BisVexari Pro Una Et Eadem Causa | A man shall not be vexed twice for one and the same cause | |
| Nemobis punitur poreo dem delicto | No one can be punished twice for the same crime or offence |
| Nemopunitur pro alieno delicto | No one is to be punished for the crime or wrong of another | |||||
| Non Obstante | Notwithstanding (any statut e to the contrary) | |||||
| Noscitur a Sociis | The meaning of a doubtful word may be ascertained by reference to the meaning of words associated with it. | |||||
| Nova Constitutio Futuris Formam Imponere Debet, Non Praeteritis | A new law ought to be prospective and not retrospective, in operation. | |||||
| Nullus Commodum | No man can take advantage | |||||
| Capere Potest De Injuria Sua Propria | of his own wrong. | |||||
| O | Obiter Dicta | Remarks of a judge which are not necessary to reaching a d ecision, but are made as comments, illustrations or thoughts. | ||||
| P | Pari Materia | Of the same matter; on the sa me subject | ||||
| Per Incuriam | By Mistake | |||||
| Q | Qui Facit Per Alium Facit Per Se | He who acts by or through another, acts for himself. A person who does a thing through the instrumentality of another, is held as having done it himself. | ||||
| Quid pro quo | What for what or Something f or something. | |||||
| Quo Warranto | An order issued by authority of the king. A legal proceeding during w hich an individual’s right to h old an office or government’s privilege is challenged. | |||||
| R | Ratio Decidendi | The reason or rationale for th e decision by Court. | ||||
| Res Integra | An entire thing; an entirely ne w or untouched matter. | |||||
| Res Ipsa Loquitur | The thing speaks for itself | |||||
| Res Judicata | A thing adjudged. | |||||
| S | Sub Silentio | Under silence; without any n otice being taken | ||||
| Suppressio Veri or Suggestio Falsi | Concealment of truth or a statement of falsehood | |||||
| U | Ubi Jus IbiRemedium | There is no wrong without a remedy. Wherever there is a right there is a remedy. | ||||
| Ubi Non Est Principalis Non Potest Esse Accessorius | Where there is no principal there is no accessory. | |||||
| V | Vigilantibus et non d ormientibus jura sub veniunt | Law aids the vigilant and not the dormant or laws aid/assist those who are vigilant, not those who sleep upon/over their rights. | ||||
| Volenti Non Fit Injuria | To the consenting, no injury i s done. | |||||
Note: There are many legal maxims, which are quite often used in any legal proceedings. The above is only an illustrative list of few important maxims. The participants are encouraged to read and understand more such maxims from authoritative texts and judicial decisions and use it in appropriate proceedings.
Note: Access complete CLAT Legal Reasoning notes here.
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