It is Panda's first time to take Taxation. He is terrified of his tax teacher. The Panda has every reason to be scared. His teacher seems to be very antagonistic.
The poor panda cannot forget the day when the professor shouted at him:
"Hey you panda, you did not read again! If I were your father, I would beat your ass. But I think your father is very kind to you so I am sure he won't beat you. But if I were your father, I would beat the hell out of you so that you would will not forget to study!"
"This law is from Satan! Tax is the no.1 disqualifier in the bar. In fact, thirty percent (30%) was automatically disqualified form not making it above 50%in the last bar."
"The passing rate in taxation in the last bar was 5%! What is that?? A bank interest?!"
"This is the Waterloo in the bar, now you ask me, what is Waterloo... waterlily!? If you don't know what this means you must be an ignoramus!"
He would always make these points clear to the panda. Since that day, the panda was always terrified to his guts, and because of this, he studies as diligently as he can.
Everyone would agree - the tax teacher is a legend. No one can question his competence. He is the most sought after reviewer in taxation in the country. The professor has devoted his life to taxation - a subject that few people, even lawyers understand.
That's why the panda reads his lessons everyday. He familiarizes himself with problems related to income tax. He wants to be extra ready. He wants to over-learn at least the basics.
It is the motto of the school that, "Strict teachers produce good students."
That's what the panda wants - to be good enough.