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2015 (6) TMI 1009 - HC - VAT and Sales TaxLeviability of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 - Whether mens rea is required to be proved - Mandatory declaration form ST-18C not produced at the time of inspection - Held that:- the declaration form, which was obtained by the assessee, was available with them, and which was produced immediately on demand, and even on the same day of intercepting the vehicle. Also he appeared before the authorized officer himself on the same day and produced declaration form ST-18C, therefore, once it is a finding of fact given by the assessing officer that the declaration form was produced on the same day on June 23, 1999 when the vehicle was intercepted, in the light of the judgment rendered by the honourable apex court in the case of State of Rajasthan and another Versus DP. Metals (and other appeals) [2001 (10) TMI 881 - SUPREME COURT OF INDIA] and in the light of the rule 54 of the RST Rules, which postulate that principle of natural justice demand that an opportunity should be given and therefore, it is a clear cut case where the declaration form, though mandatory, required to be carried with the vehicle but the driver/vehicle incharge forgot to carry the same, which was immediately produced on demand that too on same day. Therefore, in the light of judgment rendered by Honourable Apex Court in the case of Guljag Industries v. Commercial Taxes Officer [2007 (8) TMI 344 - SUPREME Court] and Larger Bench of this court in Assistant Commercial Taxes Officer v. Indian Oil Corporation Ltd. [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], mens rea is not essential and and the observation regarding mens rea needs to be reversed. Also the penalty has not to be levied. - Decided against the revenue
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