TMI Blog1968 (12) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 250 with respect to each of those offences. But in appeal, the penalty with respect to the offence under section 10(b) was set aside by the Deputy Commissioner, but with respect to the offence under section 10(d) he confirmed the order of the Commercial Tax Officer. But in the further appeal to the Sales Tax Appellate Tribunal, there was a remand of the matter to the Deputy Commissioner only with respect to the offence referred to in clause (d) of section 10. The Tribunal dissented from the view taken by the Deputy Commissioner that mens rea was not an ingredient of the offence to which section 10(d) refers. In the opinion of the Tribunal, it was the duty of the Commercial Tax Officer to record a finding with respect to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en interpreted as referring to the ingredient of mens rea, and so no offence is committed under section 10(b) unless the registered dealer makes a representation that goods purchased by him are covered by his certificate of registration although he knows that they are not so covered. But no such false representation need be established with respect to an offence under section 10(d). That being so, the view taken by the Tribunal on that matter cannot be sustained. But that does not mean that we can decide this revision petition in favour of the Government. On the contrary, it is clear that we should set aside the penalty imposed by the Commercial Tax Officer even with respect to the offence under section 10(d). The Commercial Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Retreading Works v. The State of Mysore [1969] 23 S.T.C. 428. duty to make a proper order. We have the power to suitably amend the order made by the Tribunal, and since the Commercial Tax Officer himself did not record findings as to the existence of the ingredients which constitute an offence under section 10(d), any further expenditure of time by the Deputy Commissioner over the matter, would be quite unjustified. So, we set aside the order of remand made by the Sales Tax Appellate Tribunal and we also set aside the order of the Commercial Tax Officer by which a penalty was imposed in respect of the offence under section 10(d) and the order of the Deputy Commissioner by which he confirmed the imposition of that penalty by the Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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