2007 (8) TMI 344 - SC - VAT and Sales Tax

Whether mens rea is an essential ingredient in every offence is displaced by the words of section 78(5) of the RST Act, 1994?

Held that:- Section 78(5) of the RST Act 1994 (section 22A(7)(a) of the RST Act, 1954) is the section enacted to provide remedy for loss of revenue and it is not enacted to punish the offender for committing economic offence and, therefore, mens rea is not an essential ingredient for contravention of section 78(2) of the RST Act 1994. That, the breach of section 78(2) would attract the levy of penalty under section 78(5) in cases where the goods in movement have travelled with an incomplete Form No. 18A/18C. Assessee appeal dismissed.