Question

The phrase “cum inverbis nulla ambiguitas est, non debet admitti voluntatis quaestio”, in the context of tax law, provides: -

• A. The plain meaning rule.
• B. The mischief rule.
• C. The golden rule.
• D. The sigma rules.

Hint:

In fiscal statutes, the literal/plain meaning rule rules supreme.
As Lord Cairns stated: "If the person sought to be taxed comes within the letter of the law he must be taxed...".

Answer 1

The Correct Option is A

Step 1: Understanding the Question:
The question asks to identify the rule of statutory interpretation represented by the Latin maxim "cum in verbis nulla ambiguitas est, non debet admitti voluntatis quaestio".

Step 2: Key Principles and Statutory Provisions:
This maxim translates to: "When there is no ambiguity in the words, then no quest as to the intention should be admitted."
This is a core maxim of literal interpretation.

Step 3: Detailed Explanation and Analysis:

• Under the Plain Meaning Rule (also known as the Literal Rule), if the words of a statute are clear and unambiguous, the court must apply them as written without searching for any hidden intent.

• In tax law, this rule is applied with utmost strictness.
Taxing statutes must be read as they are, without inserting words or assuming intents.
If a transaction falls clearly within the language of the taxing provision, it is taxed; if it does not, no tax can be levied by implication.

• The Mischief Rule (Option B) is only applied when the words are ambiguous and the court needs to look at the historical mischief to resolve it.
The Golden Rule (Option C) is applied only to avoid a manifest absurdity or injustice that would result from a purely literal reading.

Step 4: Final Answer:
The maxim corresponds directly to the plain meaning rule, making Option A the correct answer.