Counsel for the assessee has also invoked the principle of generalia specialibus non derogant in order to show that the assessees within the ambit ... section (1)(a) must, therefore, in accordance with the maxim generalia specialibus non derogant be held applicable only to those cases which were not covered
mind. The proposition to be derived from the maxim generalia specialibus non derogant is the same as that set forth in Section 1(2), Criminal ... priores contraries abrogant --later laws abrogate the prior contrary ones ; generalia specialibus non derogant -- a later general law cannot be taken by implication to repeal
Alak Gupta, J. therefore, has applied the doctrine of generalia specialibus non derogant to the relevant provisions of the West Bengal Premises Tenancy (Amendment ... days of die 26th March, 1968.
24. The doctrine of generalia specialibus non derogant has been fully explained in the case of the Commr
maxim appealed to is "generalia specialibus non derogant and the fallacy to be avoided is that of arguing a dicto simpliciter ad dictum secundum
argument is further fortified by reliance on the doctrine of generalia specialibus non derogant. It is argued that the Bengal Co-operative Societies
maxim appealed to is "generalia specialibus non derogant" and the fallacy to be avoided is that of arguing.
a dicto simpliciter ad dictum ... inserted in a subsequent legislative enactment. No doubt the maxim generalia specialibus non derogant may be regarded as embodying a good working rule of construction
relevant to the present enquiry is expressed in the maxim, generalia specialibus non derogant, which means that when there is a conflict between a general
relies upon the doctrine of generalia specialibus non derogant. He also relies upon the well-known observations of Lord Selborne in Se-ward
insertion of section 271C that rigours of section 276B were relaxed and non-deductions and short-deductions of tax at source were taken ... override specific provisions, as aptly described by the maxim generalia specialibus non derogant. A special provision normally excludes the operation of a general provision
expressed intention must guide the Court. The maxim 'generalia specialibus non derogant', means that when there is a conflict between a general
