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2011 (2) TMI 1312 - MADHYA PRADESH HIGH COURTWhether the penalty has been rightly imposed upon the petitioner? Held that:- Keeping in view the language of section 69, and the expressions used for making liable for imposition of penalty and the explanation offered by the petitioner in our considered view, it cannot be held that the petitioner deliberately or dishonestly shown rate of tax to be two per cent in place of four per cent in its return. It is also not a case that the petitioner had recovered the tax at the rate of four per cent and deposited it with the Department at the rate of two per cent. Having regard to the aforesaid, no case under section 69 of the Act of 1994 for imposition of penalty is made out, as according to us there was no deliberate action on the part of the petitioner, therefore, in the absence of mens rea, the provision of penalty could not have been invoked against the petitioner.Petition is allowed.
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