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Assistant Commercial Taxes Officer, Flying Squad, Bharatpur Versus Harsahay Dwarka Prasad Agarwal Chomu

Leviability 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-....... + More

 

 

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Assistant Commercial Taxes Officer, Flying Squad, Bharatpur Versus Harsahay Dwarka Prasad Agarwal Chomu

 

 

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