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Income Tax Department

Legal Maxim

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Salus populi suprema lex : This maxim means that the welfare of the people is the supreme law, enunciates the idea of law. This can be achieved only when justice is administered lawfully, judicially, without fear or favour and without being hampered and thwarted and this cannot be effective unless respect for it is fostered and maintained (Pritam Pal v. High Court of Madhya Pradesh AIR 1992 SC 904). The Andhra Pradesh High Court observed in Special Deputy Collector v. N. Vasudeva Rao [2003] 12 ILD 342 “The maxim ‘salus populi suprema lex’ i.e. ‘the welfare of the people is the supreme law’ adequately enunciates the idea of law. This can be achieved only when justice is administered lawfully, judicially, without fear or favour and without being hampered and thwarted, and this cannot be effective unless respect for it is fostered” :
saisie conservatoire : It is a procedure whereby the assets of debtor may be impounded before a judgment, and orders commonly known as Mareva injunction often practiced in British Australian and even in India law under the provisions of the said order [Sony India Ltd. v. CIT [2005] 276 ITR 278 (Delhi)]
salvo jure : Saving the right
sans frais : Without expense
sans recours : Without recourse
scienter : Knowledge; knowingly. In an action of deceit the scienter must be averred and framed
scilicet : That is to say
scintilla juris : A fragment of a right
scribere est agere : To write is to act
se defendendo : In self-defence
secundum allegata et probata : According to pleadings and proof
secundum artem : Skilfully; professionally
secundum ordinem : In order
secundum quid : In some respects only
secus : Otherwise; to the contrary effect
seisin : The possession of land or chattels by one having title thereto
semble : It appears, it seems. A point is not decided directly but may be inferred
semper idem : Always the same
semper in dubiis benigniora praeferenda : In doubtful matters the more liberal construction should always be preferred
semper praesumitur pro legitimatione puerorum : It is always to be presumed that children are legitimate

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