legal maxim

The maxim “Mutatis Mutandis” is a Latin expression which means necessary changes have been made in context with the recent terms. It refers to substituting new terms and matters which can be altered as and when the need arises. This maxim is used when comparing two cases and making necessary changes accordingly. This maxim often finds its usage in the Law of Contracts to substitute terms from one contract to another.

Ashoke Service Centre v. State of Orissa

In this case, the Supreme Court applied the maxim of Mutatis Mutandis and held that the word “additional” in the Orissa Additional sales Tax Act, 1975 meant that this Act would work in synergism with the Orissa sales Tax Act, 1947. The two Act cannot be read separately and although the former Act had a title and a subtitle, it cannot be an independent statute and it would always be read and enforced with the latter Act. The subject for the former and the latter Act are same and the provisions of the Principal Act Mutatis Mutandis will be applicable on the additional Act.