Latin maxim. • “Distinguish times and you will harmonize laws.” (Commissioner of Customs v. Superior Gas and Equipment Co., En Banc, G.R. No. L-14115, May 25, 1960)
lex prospicit, non respicit
• “the law looks forward not backward” (Co v. CA, En Banc, G.R. No. 100776, October 28, 1993, citing Development Bank of the Philippines v.