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TMI Blog2004 (7) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... and fittings belonging to the respondent M/s. Agarwal Steel Industries, was intercepted and checked by the petitioner-Assistant Commercial Taxes Officer and during checking, it was found that the declaration form S.T. 18A was not accompanied with the goods. Since the goods in transit were not accompanied with the declaration form S.T. 18A, therefore, a notice under section 78(5) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as "the Act of 1994") for violation of the provisions of section 78(2) of the Act of 1994 read with rule 53 of the Rajasthan Sales Tax Rules, 1995 (hereinafter referred to as "the Rules of 1995") was issued by the assessing authority to the respondent-dealer as to why penalty be not imposed. A reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in question were not notified goods and therefore, declaration form S.T. 18A was not required. Aggrieved from the said judgment of the Deputy Commissioner (Appeals) dated April 22, 1997 (annexure 4), the petitioner preferred second appeal before the Rajasthan Tax Board, Ajmer and the Rajasthan Tax Board, Ajmer, through impugned judgment dated March 19, 2002 (annexure 5) dismissed the appeal of the petitioner and affirmed the findings recorded by the learned First Appellate Authority through judgment dated April 22, 1997 (annexure 5). The Rajasthan Tax Board further came to the conclusion:-- (i) That the goods in question were not notified goods and therefore, declaration form S.T. 18A was not required. (ii) That at the time of chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contrary, the learned counsel appearing for the respondent has submitted that since the goods in question were not notified goods, therefore, it was not necessary to accompany the declaration form S.T. 18A with the goods and apart from this, at the time of checking, all other documents and papers were found valid and correct one and there was no mens rea on the part of the respondent to evade tax and in absence of any mens rea to evade tax, imposition of penalty was bad in law and the same was rightly set aside by the lower appellate authorities and in this respect, he has placed reliance on the latest division Bench decision of this Court in Parashwanath Granite India Ltd. v. State of Rajasthan [2006] 144 STC 271; (2004) 9 Tax Update 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (iv) of section 14 of the Act of 1956 reads as under: "14(iv) iron and steel, that is to say,-- (i) pig iron (sponge iron) and cast iron including (ingot moulds, bottom plates), iron scrap, cast iron scrap, runner scrap and iron skull scrap; ........." 13.. In my considered opinion, the above definition is exhaustive one and includes cast iron pipes and therefore, the argument of the respondent that the goods in question, i.e., CI pipes were not notified goods cannot be accepted and it is held that the goods in question, i.e., CI pipes, which were being carried in the vehicle in question on August 26, 1996, were notified goods and for that, declaration form ST-18 was necessary. 14.. Hence, the findings of both lower appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f motives still commits a crime. The language is no longer meant to convey the idea of general malevolence characteristic of early common-law usage. The true translation is criminal intention or recklessness. Words typically imposing a mens rea requirement include wilfully, maliciously, fraudulently, recklessly, negligently, corruptly, feloniously and wantonly. 21.. The fundamental principle pertaining to mens rea is based on the maxim actus non facit reum nisi mens sit rea (the intent and act must both concur to constitute the crime), meaning thereby an act does not make a man guilty without guilty intention to do the guilty act which is made penal by the statute or common law. 22.. This Court in Assistant Commercial Taxes Officer v. Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8A was not accompanied with the goods, but it was not accompanied with the goods only because the respondent thought that it was not necessary as the goods were not notified goods and further, since other papers were found genuine, valid and correct one, therefore, in these circumstances, no mala fide intention or mens rea on the part of the respondent-dealer for avoidance or evasion of payment of tax can be inferred or gathered. Therefore, the findings of the Rajasthan Tax Board that there was no mens rea or mala fide intention on the part of the respondent to evade tax and thus, penalty imposed without establishing any mens rea on the part of the respondent was not in accordance with law, cannot be said to be erroneous or perverse one and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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