Viscount Simon in the case of D'Avigdor-Goldsmid v. Inland Revenue Com'rs, [1953] A.C. 347 at p. 362, dealt with the principle in these terms: The liability of the subject under a taxing statute ought not to be arrived at by a course of subtle and sophistical argument and, even in the case of the most learned judicial pronouncement, it is well to recognize that on rare occasions bonus dormitat Homerus.
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