Principle Ignorance of law excuses no one Facts lsquo X rsquo fails to file his income tax returns f...........

Legal Concepts Law of Torts

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?

‘X’ may defend himself by taking the plea that his legal advisor had not advised him to file the return

‘X’ would have to pay the due, as ignorance of law and failure to comply with law is no legal ground of defence

‘X’ may defend himself successfully by taking the plea that he was unaware of any such law being in force(D) None of the above

Explanation:

Clear application of the principle.
It does not matter whether Xwas aware of income tax law or not.
He was bound to cough up his taxes.
Hence, option 2 is the correct answer.