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CTO, AE, Dungarpur Versus M/s Noble Enterprises

2015 (5) TMI 1020 - RAJASTHAN HIGH COURT

Imposition of penalty - Section 78 (5) of the RST Act - Form ST-18A accompanying in the goods in transit was not complete - No requirement in law for Revenue to establish mens rea on the part of assessee - Held that:- in view of catena of judgments of the Hon'ble Supreme Court and full bench judgment of this court in the case of ACTO Vs. Indian Oil Corporation Ltd. [2015 (11) TMI 1078 - RAJASTHAN HIGH COURT], the mens rea is not required to be proved as necessary ingredient for imposition of pen .....

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n the order impugned is quoted herein below: 2. The petitioner- Revenue has filed the present revision in this Court aggrieved by the said order. The position of law with regard to imposition of penalty under Section 78 (5) of the Act is that there is no requirement in law for Revenue to establish mens rea on the part of assessee in these proceedings, has been settled by the catena of judgments of the Hon'ble Supreme Court and has been reiterated succinctly by the Full Bench of this Court in .....

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le 55 (1) of the RST Rules, 1995, to a person, to produce the required documents and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State. It is only when a person 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 .....

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held in para 30, after quoting the provisions of Section 78, that; In the present case also the statute provides for a hearing. However, that hearing is only to find out whether the assessee has contravened Section 78 (2) and not to find out evasion of tax which function is assigned not to the officer at the check-post 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 7 .....

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