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Commercial Taxes Officer, Bhilwara Versus M/s. Shri Prakash Synthetics

2016 (3) TMI 790 - RAJASTHAN HIGH COURT

Imposition of penalty - Section 76(5) of the Rajasthan VAT Act - Declaration Form VAT-47 used beyond its validity period and certain material particulars were also not filled up - Contention of assessee is that assessing authority at the time of issue did not specify the validity period which was its duty so assessee can not be faulted and punished for the same - Held that:- the case is to be remanded back to the assessing authority for allowing an opportunity to the Assessee to remove the defec .....

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E COURT (ORAL): 1. The present revision petition under Section 84 of the Rajasthan Value Added Tax Act, 2003 has been filed by the Revenue against the judgment and order dated 30.07.2013 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No.1750/2012/Bhilwara - Commercial Taxes Officer, Anti Evasion, Bhilwara Vs. M/s.Shri Prakash Synthetics, dismissing the appeal filed by the Revenue. 2. Mr.Dinesh Godara appearing for Mr.V.K.Mathur, learned counsel for the Revenue submits that the matter .....

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bmits that the main ground for imposition of penalty under Section 76(5) of the Rajasthan VAT Act was that declaration Form VAT-47 was used beyond its validity period, whereas Rule 21(5) of the Rajasthan VAT Rules, 2006 provides that it was the duty of the assessing authority issuing the said declaration form to specify the validity period, whereas in the present case, no such validity period was specified by the assessing authority, and therefore, the Assessee could not be faulted in using the .....

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that not only the ground of validity period of declaration form was involved in the present case, but certain material particulars in the aforesaid form were also not filled up, and that was the only ground for imposition of penalty, and therefore, at the most, the matter deserves to be remanded back to the assessing authority, in the light of the aforesaid judgment of this Court in the case of C.T.O., Anti Evasion, Dungarpur Vs. M/s.Noble Enterprises (supra). The Full Bench of this Court in ACT .....

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on despite giving such an opportunity, is not able to produce the document and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State, or the documents are found to be false or forged, after enquiry, that a penalty may be imposed, which is a civil liability for compliance of the provisions of Act for the purposes of checking the evasion of tax. It is thus not correct to submit that penalty for submission of false or forged document or .....

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nd not to find out evasion of tax which function is assigned not to the officer at the checkpost but to the AO in assessment proceedings. In the circumstances, we are of the view that mens rea is not an essential element in the matter of imposition of penalty under Section 78 (5). 35. In view of the aforesaid discussion, our answers to the questions referred, are as follows: - (i)The requirement of mens rea is not relevant for the purpose of determining the liability for penalty, in terms of Sec .....

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