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2015 (8) TMI 1240

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..... eption and the bill, which was later on produced, was quite different and had variance and it was further noticed that it was not verifiable even from the records maintained by the assessee and produced before the AO. - There is a finding of fact by the Tax Board that the photocopies were merely kept to keep the offices of Revenue in dark, as original bill book was blank and entries could be made as per choice and convenience and further these can be categorized in the category of false and forged and it is a clear cut case of evasion of Tax. Therefore, once there is a clear cut admission by the assessee himself that the bill was prepared later on and in my view as well, there is no case made out by the assessee and it was a clear cut ca .....

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..... (5) of Section 78 on proven violation of sub-section (2) of Section 78 of the Rajasthan Sales Tax Act, 1994? (iii) Whether in view of the amendment to Rule 55 of the Rajasthan Sales Tax Rules, 1995 pursuant to the decision of the Hon'ble Supreme Court in the case of State of Rajasthan and Another Vs. M/s. D.P. Metals, on sufficient cause being shown whether any authority empowered would be justified in not imposing the penalty in the absence of mens rea being proved? (iv) Whether the mens rea is required to be proved as a necessary ingredient for imposing of penalty under sub-section (5) of Section 78 on proved violation of sub-section (2) of Section 78 of the Rajasthan Sales Tax Act, 1994? 3. The Larger Bench of this C .....

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..... d listed before the Bench having jurisdiction to decide the matters, in accordance with the opinion given and the answers provided by the Larger Bench on such opinion and accordingly the instant revision petition is being decided. 5. Brief facts, which can be noticed, are that the vehicle of the assessee, bearing No.RJ-14/G-7228 was intercepted on 21/06/1996 and after perusing the photo copy of Bill No.575 and Builty No.182 dt.21/06/1996 and receipt of Krishi Upaj Mandi Samiti, Malpura, there was apprehension in the mind of the officers present that the documents are not correct or true. It was also noticed that the writing on the said two documents was different viz-a-viz even the photocopies were also different. Accordingly, a show cau .....

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..... ger Bench in the case of Assistant Commercial Taxes Officer Vs. M/s Indian Oil Corporation Ltd.(supra) and of the Hon'ble Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer reported in (2007) 7 SCC 269 , mens rea is not essential. 9. It has been noticed by the Tax Board that there were several discrepancies noticed in the documents produced by the vehicle In-charge at the time of interception. It has been observed by the Tax Board that the documents namely; bill was prepared later on after the vehicle was intercepted and clear cut case has been made out by the Tax Board which is a finding of fact recorded by it that the bill, which was produced at the time of interception and the bill, which was later on produc .....

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