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, whic h 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.
Alphabet Legal Legal principle/concept
maxim/phrase
A Ab initio From the beginning or From
inception.
from the first act.
Actio Personalis A personal right of action dies with the person
Moritur Cum
Persona
Actus Curiae An Act of the Court shall
Neminem Gravabit prejudice no man
Actus Non The intent and act must both concur to constitute the
FacitReum Nisi crime
Mens Sit Rea
Ad hoc For this.
For this special purpose.
Ad valorem To the value or based on value.
Allegans Contraria He is not be heard who alleges things contradictory to each
Non Est Audiendus other.
Audi Alterem Partem No man shall be condemned
unheard.
Abundans cautela Abundant or extreme caution does no harm.
non nocet
Actori incumbit onus The burden of proof lies on the plaintiff
probandi
Actus Reus A guilty deed or act
C Contemporanea Contemporaneous exposition or interpretation is
Expositio Est Optima regarded in law as the best and strongest (most
Et Fortissimo In Lege 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 Credence should be given to one skilled in his peculiar
Perito Est profession. Credit is to be given to any one skilled in his
Credendum own art or profession.
Cursus curiae estlex The practice of this Court is the law of the Court. The
curiae 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 The law does not concern
Curat Lex itself with trifles
Delegatus non potest A delegate himself cannot
delegare 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 Express mention of one thing
Est Exclusio Alterius excludes others. The special
mention of one thing operates
as the exclusion of things
differing from it.
F Falsus in Uno Falsus False in one aspect is false in
in Omnibus all respects. False in one
thing, false in all.
G Generalia Specialibus General things do not derogate special things. General
non derogant 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 Ignorance of facts may be
Excusat – Ignorantia excused but not ignorance of
Juris Non Excusat law.
Impotentia Excusat Impossibility excuses the law.
Legem Inability excuses the non-
observance of the law.
In absentia "In absence," or more fully, in
one's absence.
Ipse Dixit He himself said it.
L Leges Posteriores Later laws repeal earlier laws
Priores Contrarias inconsistent therewith.
Abrogant
Lex Non Cogit Ad The law does not compel a
Impossiblia person to do that which he
cannot possibly perform. The
law does not compel the
performance of what is
impossible.
Lex Posterior Deroga A later law repeals an earlier
t Priori law.
A later statute derogates from
a prior.
Lexspecialis derogate Special law repeals general
legigenerali 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 No man can be judge in his
Judex in Propria Sua own case. No one ought to be
Causa a judge in his own cause.
Nemo Debet A man shall not be vexed
BisVexari Pro Una twice for one and the same
Et Eadem Causa
cause
Nemobis punitur No one can be punished
poreo dem delicto twice for the same crime or
offence
Nemopunitur pro No one is to be punished for
alieno delicto 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 A new law ought to be
Futuris Formam prospective and not
Imponere Debet, Non retrospective, in operation.
Praeteritis
Nullus Commodum No man can take advantage
Capere Potest De of his own wrong.
Injuria Sua Propria
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 He who acts by or through
Facit Per Se 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 Concealment of truth or a
Suggestio Falsi 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 Where there is no principal
Principalis Non there is no accessory.
Potest Esse
Accessorius
V Vigilantibus et non d Law aids the vigilant and not
ormientibus jura sub the dormant or laws
veniunt aid/assist those who are
vigilant, not those who sleep
upon/over their rights.
Volenti Non Fit To the consenting, no injury i
Injuria 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.
