IGNORANCE OF LAW - IS NO EXCUSE OR IS BLISS

IGNORANCE OF LAW - IS NO EXCUSE, OR IS IT BLISS ??!!

In the national interests, one cannot fail to take a serious note of, much less be indifferent to, the state of affairs as obtaining in our legal system today. Even a superficial but intelligent and impartial survey, and assessment of the system as a whole, is bound to lead to a realization that the situation is so grim or deplorable that there seems to be no force on earth which could help to restore one's faith in the efficacy or effectiveness of our legal system; especially, in regard to implementation or enforcement of any of the laws on the statute book. For a typical discussion, the law of income-tax (the law) as embodied in the Income-tax Act may be chosen.

Ignorance of law is no excuse - is an age-old maxim. Ignorance (of law) is bliss - is an equally old, if not an older, proverb; rather one's own prescription or choice.

Too many laws (statutes, or rules and regulations having the force of law, be they of the Centre or any State) and too much of governance are the pervading but dominant factors. They themselves are by far responsible for their own failure. Ignorance of law is no longer regarded as a serious shortcoming or blemish. On the contrary, ignorance, be it partial or total, or genuine or feigned, has come to be looked upon as bliss; an eternal one at that. The reason, as may be easily inferred is, more often than not, one of convenience. In today's scenario, with mostly professional politicians dominating and calling the shots in the political arena, ignorance of law - invariably not genuine but feigned, increasingly glorified and imbibed - has come to be largely followed from a practical point of view. Also, perhaps, in today's given political and social environment, is found more suited.

Primarily responsible for the current scenario is that any law, with hardly an exception, has become more and more riddled with controversies or complexity. Corruption has, by and by, been transformed into the essential means of livelihood. The stark truth is that escalating ignorance of /non-compliance with the law and proliferation of corruption are inherently in direct proportion to each other. That is, the increasing tendency or temptation to non-compliance has inevitably resulted in rampant corruption. For the failure or only the partial success, if not a dismal failure, of our legal system, the root cause or culprit is the in-born, mostly cultivated, human weaknesses which have to bear the blame. Ignorance of law is held out as more paying or rewarding; or the least difficult to imbibe and follow, conveniently chosen, with or without provocation. Generally, non-compliance with law has come to stay as the order of the day, a fact of life or a stark reality. Basically, the dire need of the hour is an in-depth study of human behaviour, as only then may be brought to focus the specific areas requiring governance and remedies.

One is reminded of an old court room joke: - A lawyer was confident of the strength of the stand he was trying to advocate before a court. But the judge who happened to be one unrelenting and not to be convinced, quipped - if that were the law, I would set fire to my library. The lawyer feeling intimidated and humiliated took no time to retort: Instead, why not read them my Lord!

Having regard to the overwhelming circumstances, non-compliance (with law) may invariably prove much easier than compliance; also economical. So much so, despite the ever increasing number of laws, there is seldom found to be order, in any walk of life or activity of humans.

Obviously, the maxim as originally conceived was intended as a caution to one if his act or activity were found to be in violation or deviation in the eyes of law. However, a closer study of today's happenings all around is sure to bring to focus an inescapable fact of life; that is, even the law makers as also the government, and or its authorities / officials are in no small measure responsible for the noted deplorable state of affairs. In fact, one is given the impression that they seem to be under an illusion that ignorance of law on their part is their privilege or prerogative, not something to be shunned or abhorred.

All around, there appears to be no dearth of quest or thirst for knowledge; particularly, if it were to be construed in its commonly understood sense or flavor. But when it comes to a question of knowledge of law in an absolute sense, the scenario is horrendous or pathetic. If it were to be believed to be otherwise, how then one could explain the astounding fact or reality of life today,- that is, the urge to violate or deviate or disregard even what the law clearly says or mandates, with or without any provocation. The generally widespread tendency is to try and bypass or flout the law even at the slightest or with no provocation.

ADMITTEDLY, THE LAW HAS BECOME INCREASINGLY COMPLEX OVER THE YEARS, PRIMARILY BECAUSE OF ITS HAVING BEEN OVER-WRITTEN OR REWRITTEN TOO OFTEN AND IN EVERY CONCEIVABLE MANNER.

AS TO HOW BEST THE LAW COULD BE SIMPLIFIED APPEARS TO HAVE BEEN ENGAGING THE ATTENTION OF ALL THE CONCERNED PEOPLE-THOSE IN GOVERNANCE, AS WELL AS THE TAX PAYING PUBLIC AND FIELD EXPERTS, ALIKE - FOR QUITE A LONG TIME. HOWEVER, AS TO WHAT IS GOING TO BE THE FINAL OUTCOME REMAINS TO BE ANYBODY'S GUESS.

THAT THE LAW (for that matter, any law) IS AN ASS, - IS AN OLD SAYING. BUT THE BRAIN- TEASING QUESTION IS, - WHETHER IT HAS BEEN INHERENTLY SO, OR TRANSFORMED THUS IN COURSE OF TIME; TO BE PRECISE, BY THE VESTED INTERESTS?

IN TODAY'S SCENARIO, IN RESPECT OF ANY MATTER HAVING A LEGAL IMPLICATION, HOWSOEVER SERIOUS OR OTHERWISE IT BE, ONE CANNOT PRUDENTLY AFFORD TO ACT, RATHER INVARIABLY DOES NOT ACT, WITHOUT CONSULTING A LEGAL ADVISER. AS SUCH, IGNORANCE OF LAW ON THE PART OF ANYONE CANNOT NORMALLY BE PRESUMED TO BE GENUINE, NOT FEIGNED. UNLESS, OF COURSE, THE CONCERNED LEGAL ADVISER HIMSELF SUFFERS FROM THE MALADY.

ANY FAILURE TO COMPLY WITH OR CONTRAVENTION OF THE LAW (BE IT ANYONE OR MORE OF ITS PROVISIONS), BE IT DELIBERATE OR UNCONSCIOUS, INVARIABLY TURNS OUT TO BE A SOURCE OF/ FERTILE BREEDING GROUND FOR CORRUPTION. AND THE CONVERSE CANNOT BUT BE ONLY EQUALLY TRUE. THE REASON, AS NOTED HEREINBEFORE, IS QUITE OBVIOUS - NON-COMPLIANCE, IN COMPARISON WITH COMPLIANCE, IS, MORE OFTEN THAN NOT, CONSIDERED TO BE MUCH SIMPLER, ALSO ECONOMICAL.

AS LATE NANI A. PALKHIVALA, A NOTED LEGAL LUMINARY OF OUR TIMES, QUOTING WILL DURANT, ONCE RECALLED WHAT A CYNIC REMARKED, - "YOU MUSTN'T ENTHRONE IGNORANCE JUST BECAUSE THERE IS SO MUCH OF IT."

BE THAT AS IT MAY, TO KNOW WHAT IS THE JUDICIAL VIEW IN THE MATTER , ONE MAY REFER THE JUDGMENT OF THE BOMBAY HIGH COURT IN RE. CIT V. SCHELL INTERNATIONAL ((2005) 148 TAXMAN 446) AND THE SERIES OF CASE LAW REFERRED THEREIN. THE HIGH COURT HAS, FOLLOWING, AMONG OTHERS, THE OPINION OF THE APEX COURT IN ANOTHER CASE, HELD, - THERE IS RULE THAT IGNORANCE OF LAW IS NO EXCUSE BUT THERE IS NO PRESUMPTION THAT EVERONE KNOWS THE LAW.

THE OPINION OF THE COURT(S) IS SEEN TO BE FOUNDED ON THE OBSERVATIONS AS SUMMED UP HEREIN BELOW:-

IT IS OFTEN SAID THAT EVERYONE IS PRESUMED TO KNOW THE LAW, BUT THAT IS NOT A CORRECT STATEMENT.

IT WOULD BE CONTRARY TO COMMON SENSE AND REASON IF IT WERE SO.

IT IS IMPOSSIBLE (FOR ANYONE) TO KNOW ALL THE STATUTORY LAW.

THE FACT IS THAT THERE IS NOT AND NEVER HAS BEEN A PRESUMPTION THAT EVERY ONE KNOWS THE LAW.

THERE IS THE RULE THAT IGNORANCE OF THE LAW DOES NOT EXCUSE, A MAXIM OF VERY DIFFERENT SCOPE AND APPLICATION.

NOW, IT SHOULD NOT BE DIFFCULT FOR ANYONE TO READILY PERCEIVE / SENSE WHICH WAY THE WIND BLOWS.