Question:medium

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

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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...".
Updated On: Jul 7, 2026
  • The plain meaning rule.
  • The mischief rule.
  • The golden rule.
  • The sigma rules.
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The Correct Option is A

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