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2016 (12) TMI 256 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) - incomplete declaration form - Held that: - there is a finding of fact recorded by all the three Authorities that the declaration form ST-18A was found blank in all respect, not filled-in and, therefore, the mandate of R.53 of the Act to carry a declaration form filled-in, in all respect has not been complied with and, therefore, the AO was well justified in coming to the said conclusion of imposing the penalty - the judgments of Guljag Industries v. CTO [2007 (8) TMI 344 - SUPREME Court] is squarely applicable on the facts of instant case where it was 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. Penalty rightly imposed - petition dismissed - decided against petitioner.
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