2005 (13) SCC 552
Para
8: It
could not be denied that GO No. 303 dated 15.4.1997 was published in the
Official Gazette on 23.4.1997. It is settled law that once publication in the
Official Gazette takes place, it is deemed to be known to all. Ignorance of law
can be no excuse. Once the GO was published, from the date it was published, it
became effective. As it became effective from that date, the tax was leviable
at the rate of 4%. If some assessing officers, due to their own ignorance or
laxity accepted returns at the rate of 2% it did not permit the High Court to
ignore the law and continue such laxity to prevail. It must be remembered that
the assessing officer, who had assessed wrongly, could always reopen the
assessment.
Para 11: It was also submitted that since
there was a lot of confusion and that number of parties including assessing
officers were not clear as to what was the rate of tax, this Court should not
interfere with the judgment of the High Court which has been passed on
equitable basis. We see no substance in this submission. If the law is clear
then it must be given effect to. Merely because the parties were unaware of the
law does not mean that courts can ignore the law and provide to the contrary.
2013 (2) SCC 67
Para 8: The above statement of PW1 would clearly indicate that he had only informed the accused that he could be searched before any Magistrate or a Gazetted Officer if he so wished. The fact that the accused person has a right under Section 50 of the NDPS Act to be searched before a Gazetted Officer or a Magistrate was not made known to him. We are of the view that there is an obligation on the part of the empowered officer to inform the accused or the suspect of the existence of such a right to be searched before a Gazetted Officer or a Magistrate, if so required by him. Only if the suspect does not choose to exercise the right in spite of apprising him of his right, the empowered officer could conduct the search on the body of the person.
Para
9: We
may, in this connection, also examine the general maxim "ignorantiajuris
non excusat" and whether in such a situation the accused could take a
defence that he was unaware of the procedure laid down in Section 50 of the
NDPS Act.
Ignorance does not normally afford any
defence under the criminal law, since a person is presumed to know the law.
Indisputedly ignorance of law often in
reality exists, though as a general proposition, it is true, that knowledge of
law must be imputed to every person. But it must be too much to impute
knowledge in certain situations, for example, we cannot expect a rustic
villager, totally illiterate, a poor man on the street, to be aware of the
various law laid down in this country i.e. leave aside the NDPS Act. We notice
this fact is also within the knowledge of the legislature,
possibly for that reason the legislature in its wisdom imposed an obligation on
the authorized officer acting under Section 50 of the NDPS Act to inform the
suspect of his right under Section 50 to be searched in the presence of a
Gazetted Officer or a Magistrate warranting strict compliance of that
procedure.
Sandeep Jalan
Advocate
https://vakeelkanumber.com/
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