| Principle Ignorance of law is no excuse. |
| Facts A fails to file his income tax returns for 10 years. The Income Tax Department issues to him notice to show cause why proceedings should not be initiated against him for the recovery of the income tax due from him with interest and penalty. |
A) He may take the plea that his advocate had advised him not to file return as his income was not taxable
B) He may request the department to waive the interest and penalty
C) A must pay the tax due as ignorance of law cannot be a ground of defense
D) None of the above
Correct Answer: C
Solution :
According to a legal maxim 'Ignorantio facti excusat, ignorantio juris non', which means that ignorance of law is not excused, but ignorance of facts is excused, in this case. A will be liable to pay tax as ignorance of law is not a ground of defense.
You need to login to perform this action.
You will be redirected in
3 sec
