Question

PRINCIPLE: Ignorance of law excuses no one. FACTS: ‘X’ fails to file his income tax returns for a considerable number of years. The Income Tax department serves upon him a ‘show-cause notice’ as to why proceedings should not be initiated against him for the recovery of the income tax due from him with interest and penalty. Which of the following derivations is CORRECT? (Answer the question after reading the following paragraph.)

PRINCIPLE: Ignorance of law excuses no one. FACTS: ‘X’ fails to file his income tax returns for a considerable number of years. The Income Tax department serves upon him a ‘show-cause notice’ as to why proceedings should not be initiated against him for the recovery of the income tax due from him with interest and penalty. Which of the following derivations is CORRECT? (Answer the question after reading the following paragraph.)

Directions:. Each question consists of legal propositions/ principles (hereinafter referred to as ‘principle’) and facts. These principles have to be applied to the given facts to arrive at the most reasonable conclusion. Such principles may or may not be true in the real sense, yet you have to conclusively assume them to be true for the purposes of this section. In other words, in answering the following questions, you must not rely on any principles except the principles that are given herein below for every question. Further, you must not assume any facts other than those stated in the question. The objective of this section is to test your interest towards study of law, research aptitude and problem solving ability even if the ‘most reasonable conclusion’ arrived at may be unacceptable for any other reason. It is not the object of this section to test your knowledge of law.

Option A: X’ may defend himself by taking the plea that his legal advisor had not advised him to file the return
Option B: X’ would have to pay the due, as ignorance of law and failure to comply with law is no legal ground of defence
Option C: X’ may defend himself successfully by taking the plea that he was unaware of any such law being in force
Option D: None of the above.

Correct Answer

Option: b

Explanation

There’s an important legal principle that says “ignorance of the law is no excuse.” That’s right: you can’t defend your actions by arguing you didn’t know they were illegal, even if you honestly did not realize you were breaking the law.

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