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2016 (4) TMI 4 - HC - VAT and Sales TaxImposition of penalty - Section 78(5) of the Rajasthan Sales Tax Act, 1994 - Mandatory declaration form ST-18A was blank and the goods were under stock transfer - Whether mens rea is required to be proved - Held that:- as per decision of Hon'ble 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 the case of ACTO Versus Indian Oil Corporation Ltd. [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], mens rea is not essential and therefore, the observation of the Tax Board in this regard is reversed. Rule 53 clearly postulates that a declaration form is required to be carried by an assessee duly filled in, signed and sealed despite all the other documents being available with the incharge of the vehicle. If there is requirement of carrying declaration form and the form is left blank for any reason whatsoever, then it is a clear-cut case of non-carrying requisite document. It is apparent that the assessee was aware that the declaration form is required to be carried, which was duly signed by the authorized signatories of the respondent but for the reasons best known to it, all other particulars were admittedly left blank. The mandate of law and requirement is to be fulfilled. Thus the Hon'ble Apex Court has clearly held that declaration forms 18A/18C, which have been duly signed by the assessee but left blank, then section 78(2)(a) stood attracted. Also an opportunity was granted by the AO to the assessee of proving its case which included filling up of the declaration form, which the assessee now claims before this court, but after almost 15 years, the matter can not be remitted back to the AO for rectifying the deficiency/discrepancy which remained in the declaration form ST-18A. So, when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not required to be given. Therefore, penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 has to be imposed. - Decided in favour of revenue
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