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Showing contexts for: constructive knowledge in Union Of India (Uoi) vs Sterling Varnishes on 25 January, 1989Matching Fragments
That was also a case wherein duty had been paid in respect of the exemption of certain goods from payment of excise duty.
12. As far as the constructive knowledge attributed to the respondent is concerned the Supreme Court in the case of D. CAWASJI & CO. v. STATE OF MYSORE & ANR . made very illuminating observations in this behalf. it said:-
"We are not quite sure that if the maxim that everyone is presumed to know the law is applied, there will be any case of payment under a mistake of law unless that presumption is rebutted in the first instance, for, the moment it is assumed that everyone is presumed to know the law, it is clear that no one can make a mistake as to the law. It is sometimes said that every man is presumed to know the law, but this is only a slovenly way of stating the truth that ignorance of the law is not in general an excuse, (See Frederick Pollock, "Jurisprudence and Legal Essays", page 89) 'There is no presumption in this Country that every person knows the law; it would be contrary to common sense and reason if it were so".