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Commissioner Of Income-Tax, Patiala & ... vs M/S. Shahzada Nand & Sons & Ors on 19 January, 1966

32. There is still another reason as to why the provisions of the MV Act have to prevail while deciding the matter at hand. The MV Act is not only a later law than the Workmen's Act, but is also a special law dealing with the liability of an insurer arising out of a motor accident for which compensation can be awarded against the insured which the insurer has undertaken to indemnify. The maxim applicable in this regard is "gene-ralia specialibus non derogant", literal meaning of which is that general words or things do not derogate from special. (See Black's Law Dictionary and Osbery's Concise Law Dictionary). This expression was explained in C.I.T. v. Shahjada Nand & Sons, AIR 1966 SC 1342, to mean that when there is a conflict between a general and a special provision, the latter small prevail. (See para 8).
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