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2016 (12) TMI 4 - HC - VAT and Sales TaxImposition of penalty u/Sec. 78(5) - Declaration form ST-18-A - Held that: - the order of both the appellate authority is required to be interfered with and quashed and set aside & taking into consideration the fact that the driver may have produced bills, vouchers & builty etc. but declaration Form ST-18- A which was mandatory under Rule 53 ought to have been carried duly filled in and admittedly such declaration Form ST-18-A was neither produced at the time of interception of the vehicle nor later on and in the light of judgment of the Apex court in the case of Guljag Industries Vs. Commercial Taxes Officer [2007 (8) TMI 344 - SUPREME Court] which has considered the self same controversy at length, the penalty is inevitable. Mens rea is not essential for imposition of penalty. Penalty upheld - decided against Assessee.
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