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June 2024

१. || वयं पंचाधिकं शतम् || २. ||अति सर्वत्र वर्जयेत् ||

By C. N. Vaze, Chartered Accountant
Reading Time 4 mins

Both of these are proverbs in the true sense of the term. They are not a part of any shloka or verse. Let us see the meanings of both of them.

१. शास्त्रात् रूढिर्बलीयसी |

Shahstra means science or theory. Roodhi means custom. Actually, the original saying was Yogaat Roodhir Baleeyasee! Custom is stronger than law. Quite often, we use certain words in a particular sense. That is in common parlance. However, the true dictionary meaning, or etymological meaning is a little different. This true meaning is referred to as yoga. Therefore, the original saying was योगात् रूढिर्बलीयसी. Thus, even here, the roodhi (custom) has prevailed! Instead of ‘yogaat’ it has become ‘shastrat’ (शास्त्रात्).

Readers may be aware that one of the important sources of law is ‘custom’; the other sources being legislation, court made law, experts’ opinions, etc. HUF in tax laws is a familiar example for us. Roodhi also means ‘practice’ that is what is actually or practically done. Actual law or rule may be different. In a lighter vein, even ‘backdating’ of signatures is a ‘rule’ of the day! Quite often, law books are entitled as Income Tax Law and Practice.

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