Question

Given below are Legal Principles followed by a Factual Situation. Apply the principles followed by a factual Situation. Apply the principle to it and select the most appropriate answer for question among the four choices given.

LEGAL PRINCIPLE: Ignorance of law is no excuse.

FACTUAL SITUATION: A fails to file his income tax returns for five years. The Income-tax department issued notice to him to show-cause as to why proceedings should not be initiated against him with for recovery of income tax due from him with penalty and interest.

Advise A.

• A. A may request the department to waive the interest and penalty as he was not aware.
• B. A must pay taxes as ignorance of law cannot be pleaded as a ground of defence.
• C. A may request the Court to excuse him as his advocate had told him that he is not liable to pay taxes.
• D. None of the above.

Answer 1

Answer: (B)

A must pay taxes as ignorance of law cannot be pleaded as a ground of defence.

The above question is based upon the Latin maxim 'Ignorantia juris non excusat' which means ignorance of law is no excuse. Therefore A should be advised to pay taxes.