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LEGAL MAXIMS AND PHRASES
Introduction:
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 Case law reference
A Ab initio From the beginning or inception. From from the first act.
Dilip Kumar Mukherjee Vs. Commercial Tax Officer &Ors, AIR 1965 Cal 498 : MANU/WB/ / Actio Personalis Moritur Cum Persona
A personal right of action dies with the person
C.P.Kandaswamy & Ors Vs. Mariappa Stores &Ors., MANU/TN/0141/ 1974 Actus Curiae Neminem Gravabit
An Act of the Court shall prejudice no man
- Sree Balaji Nagar Residential Association vs. State of Tamil Nadu 2015 (3) SCC 353; MANU/SC/0794/
- Anil Rai Vs. State of Bihar, 2009 (233) ELT 13 (SC) Actus Non FacitReum Nisi Mens Sit Rea
The intent and act must both concur to constitute the crime
- Commissioner, Trade Tax U.P., Lucknow Vs. Project Technologist Pvt. Ltd., MANU/UP/1335/ 2012 = 2012 (48) VST406(All).
- UOI Vs. Ganesh Das Bhojraj 2000 (116) ELT 431 (SC) Ad hoc For this. For this special purpose.
Addison & Co. Ltd., Madras Vs.Collector of Central Excise, Madras 1997 (91) ELT 532 (S.C.) = MANU/SC/1211/ 1997
Ad valorem (^) To the value or based on value.
Ganesh Oil Mills Ltd. and Ors. Vs. State of J and K and Ors. MANU/JK/0275/ 004 Allegans Contraria Non Est Audiendus
He is not be heard who alleges things contradictory to each other.
Sikkim Manipal University Vs. State of Sikkim MANU/SI/0071/ 14 = 2014 (369) ITR 567 (Sikkim). Audi Alterem Partem (^) No man shall be condemned unheard.
- Hari Nivas Gupta Vs. The State of Bihar and Ors. MANU/BH/0314/ 2015
- Shreematha Precision Components Vs. Commr. Of C.Ex., Bangalore 2015 (325) ELT 529 (Kar) Abundans cautela non nocet
Abundant or extreme caution does no harm.
George Vs. George, MANU/KE/0431/ 010 Actori incumbit onus probandi
The burden of proof lies on the plaintiff
Dr. Indra Raja and Dr. Paten Raja Vs. John Yesurethinamalias
ELT 416 (S.C.) =
MANU/SC/0377/
De Minimis Non Curat Lex
The law does not concern itself with trifles
- State of Bihar and Ors. Vs. Harihar Prasad Debuka and Ors MANU/SC/0533/ 989 = AIR 1989 SC 1119 = 1989 (73) STC 353 (SC)
- Foods, Fats &Fertilisers Ltd.., Vs. Commissioner of C.Ex. Guntur, 2011 (22) STR 484 (TRI-Bang.) Delegatus non potest delegare
A delegate himself cannot delegate. A delegated power cannot be further delegated.
- Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd.Vs. The Asstt. Commissioner of Sales Tax and Ors. MANU/SC/0361/ 973 = AIR 1974 SC 1660 = 1974 (2) SCR 879 = 2002-TIOL- 1420-SC-CT-LB.
- Valvoline Cummins Limited Vs DCIT & Ors, 2008-TIOL-347-HC- DEL-IT.
E Ejusdem Generis Of the same class, or kind 1. The State of Karnataka Vs. Cognizant Technology Solutions India Private Limited MANU/KA/2399/
- Mega Enterprises Vs CCE&C, 2015- TIOL-1142- CESTAT-MUM Ex Post Facto After the fact. Durga Works Vs. Assistant Collector of Central Excise, MANU/KA/ / Expressio U nius Est E xclusio A lterius
Express mention of one thing excludes others. The special mention of one thing operates as the exclusion of things differing from it.
- Ramdev Food Products Pvt Ltd., Vs. State of Gujarat MANU/SC/0286/ 2015 = AIR 2015 SC 1742 = 2015 (6) SCC
- DHL Lemuir Logistics Pvt.Limited Vs CCE, 2012-TIOL- 705-CESTAT-MUM F Falsus in Uno Falsus in Omnibus
False in one aspect is false in all respects. False in one thing, false in all.
- Mohammed Razhur Rehaman and Ors. Vs. State of Karnataka MANU/KA/1470/ 2016 = 2016(5)Kar.LJ
- G.SasikalaVs ITO, 2015-TIOL-823- ITAT-Mad. G Generalia Specialibus non derogant
General things do not derogate special things. General statements or provisions do not derogate from special statements or provisions.
- Commissioner of Income Tax, Patiala & Ors. Vs. Shahzada Nand& Sons &Ors, MANU/SC/0113/ 966= AIR 1966 SC
one's absence. Vs. State MANU/SC/ /
- Webel SL- Energy System Ltd., Vs. UOI 2010 (257) ELT 532 (CAL.)
Ipse Dixit He himself said it. Kirloskar Brothers Ltd. Vs. Commissioner of Central Excise, Pune, 2005 (181) ELT 299 (S.C.) = MANU/SC/0182/ 2005 L Leges Posteriores Priores Contrarias Abrogant
Later laws repeal earlier laws inconsistent therewith.
Commissioner of Income Tax Vs. Common Wealth Trust (I) Ltd., MANU/KE/0583/ 004 = 2004 (189) CTR(Ker) 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.
- Industrial Finance Corporation of India Ltd. Vs. The Cannanore Spinning & Weaving Mills Ltd. and Ors. MANU/SC/0317/ 002 = AIR 2002 SC 1841= [2002]2 SCR
- Jindal Steel and Power Limited Vs CCE, 2015-TIOL- 1162-CESTAT-DEL. Lex Posterior Deroga t Priori
A later law repeals an earlier law.
Central Warehousing
A later statute derogates from a prior.
Corporation Vs. Fortpoint Automotive Pvt. Ltd., MANU/MH/1493/ 2009 = 2010(1)MhLJ658 = 2010(1)BomCR Lexspecialis derogate legigenerali
Special law repeals general laws.
Radha Mohan Maheshwari Vs.D.C.I.T – ITAT Jaipur MANU/IJ/0092/ 16 Locus Standi The right of a party to appear and be heard before a court.
- BOC India Ltd. Vs. State of Jharkhand and Ors., 2009 (237) ELT 7 (SC) = MANU/SC/0351/ 009
- Oswal Chemicals & Fertilizers Ltd., Vs. Commissioner of C.Ex., Bolpur 2015 (318) ELT 617 (SC) 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.
Shenoy and Co., Bangalore and Ors. Vs. Commercial Tax Off icer, Circle II, Bangalore and Ors. , AIR 1985 SC 621 = MANU/SC/0255/
Modus Operandi Method of working. Assistant Commercial Taxes Officer Vs.Kansai Nerolac Paints Ltd, 2015 (321) ELT 13 (S.C.) = MANU/SC/0259/
Nemopunitur pro alieno delicto
No one is to be punished for the crime or wrong of another
The District Collector, Dharmapuri Vs. Tmt. T.V. Kasturi, MANU/TN/0658/ 2014 Non Obstante Notwithstanding (any statut e to the contrary)
- Union of India (UOI) and Ors. Vs. SICOM Ltd. and Anr., 2009 (233) ELT 433 (S.C.) = MANU/SC/8377/ 2008
- Commissioner of C.Ex., Vs. Dalmia Cement (Bharat) Ltd., 2015 (323) ELT 647 (SC) Noscitur a Sociis (^) The meaning of a doubtful word may be ascertained by reference to the meaning of words associated with it.
M/s. Rohit Pulp and Paper Mills Ltd.Vs. Collector of Central Excise, Baroda, MANU/SC/0186/ 991 = 1990 (47) ELT 491 (S.C.)= AIR 1991 SC 754 Nova Constitutio Futuris Formam Imponere Debet, Non Praeteritis
A new law ought to be prospective and not retrospective, in operation.
- Shanti Conductors (P) Ltd. and Ors. Vs. Assam State Electricity Board and Ors., MANU/SC/0972/ 016
- MRF Ltd., Vs. Assisstant Commissioner (Assessment) Sales Tax, 2006 (206) ELT 6 (SC) Nullus Commodum No man can take advantage Naveen Kumar
Capere Potest De Injuria Sua Propria
of his own wrong. Sharma Vs. State of Haryana and Ors. MANU/PH/3846/ 2015 O Obiter Dicta Remarks of a judge which are not necessary to reaching a d ecision, but are made as comments, illustrations or thoughts.
Naturalle Health Products (P) Ltd. Vs.Collector of Central Excise, 2003 (158) ELT 257 (S.C.) = MANU/SC/ / P Pari Materia Of the same matter; on the sa me subject
Collector of Central Excise Vs Re - Rolling Mills, 1997(94) ELT 8 (S.C.) = MANU/SC/1430/ 1998 Per Incuriam By Mistake Commissioner of Central Excise Vs. Medico Labs and Anr., 2004 (173) ELT 117(Guj.) = MANU/GJ/ / 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.
- Commissioner of Income Tax Vs.Amman Steel & Allied Industries, MANU/TN/2319/ 2015 = 2015 (377) ITR 568 (Mad).
- Indian Sugar and General Engg. Corpn. Vs. Collector of Cus., 1993 (68) ELT 832 (Tri-Del) Quid pro quo What for what or Something f or something.
Commissioner of Central Excise, Lucknow, U.P. Vs. Chhata Sugar
(SC)
Res Judicata (^) A thing adjudged. West Coast Paper Mills Vs. Superintendent of Central Excise and Ors., 1984 (16) ELT 91 (Kar.) = MANU/KA/0144/ 1971 S Sub Silentio^ Under silence; without any n otice being taken
- Ajay Gandhi and Anr. Vs. B. Singh and Ors. AIR 2004 SC 1391 = 2004(167)ELT257(S. C.) = MANU/SC/0012/ 004
- State of Maharashtra Vs. Subhash Arjundas Kataria, 2012 (275) ELT 289 (SC) Suppressio Veri or Suggestio Falsi
Concealment of truth or a statement of falsehood
- Dilip N Shroff Karta of N.D.Shroff Vs. Joint Commissioner of Income Tax, Special Range Mumbai &Anr., MANU/SC/3182/ 2007 = 2007 (291) ITR 519 (SC) = 2007 (7) SCR 499
- ITC Ltd., Vs. M.K.Chipkar and Others, 1985 (19) ELT 373 (Bom.) U Ubi Jus IbiRemedium There is no wrong without a remedy. Wherever there is a right there is a remedy.
- Kalpana Yogesh Dhagat Vs. Reliance Industries Limited MANU/GJ/2165/
- Mithilesh Kumari Vs. Prem Behari Khare 1989 (40) ELT 257 (SC) Ubi Non Est Principalis Non Potest Esse Accessorius
Where there is no principal there is no accessory.
Pratibha Processors Vs. UOI, 1996 (88) ELT 12 (SC)
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.
a. Pushpammal Vs. Jayavelu Gounder (Died), Krishna Gounder (Died) and Ors. MANU/TN/3711/
b. Bharat Petroleum Corpn. Ltd Vs. CC&CE, 2016(340) ELT 553 (T) = MANU/CH/0060/ 2016 Volenti Non Fit Injuria
To the consenting, no injury i s done.
Sarasamma and Ors. Vs. G. Pandurangan and Ors. MANU/TN/0763/ 2016 = (2016) 3 MLJ 286
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.
Recommended reading/Legend:
- Trayner’s Legal Maxims
- Broom’s Legal maxims
- EXCUS DVD, Centax Publications P.Limited
- MANU - MANUPATRA.COM
- TIOL – Taxindiaonline
- SCC – Supreme Court Cases
- AIR – All India Reporter
