TMI Blog2015 (5) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 penalty under sub-section (5) of section 78. - Matter remanded back - S.B. Civil (ST) Revision Petition No.457/2005 - - - Dated:- 19-5-2015 - Dr. JUSTICE VINEET KOTHARI Mr. V.K. Mathur, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated succinctly by the Full Bench of this Court in a recent case decided upon a reference in the case of ACTO Vs. Indian Oil Corporation Ltd. (S.T.R. No.92/1999 along connection revisions, decided on 26.02.2015) reported in MANU/RH/0327/2015, in which the Full Bench, headed by Hon'ble the Acting Chief Justice, held as under:- 34. The suspicion or doubt on the documents to be false or forge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct to submit that penalty for submission of false or forged document or declaration, necessarily involves adjudication, for which mens rea is relevant, and is a necessary ingredient. Any doubts in this regard have been clarified by the Hon'ble Supreme Court in Guljag Industries v. Commercial Taxes Officer (supra), in which it has been clearly held in para 30, after quoting the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty under sub-section (5) of section 78, on proving violation of sub-section (2) of Section 78 of the RST Act, 1994. (iii)The amendment of Rule 55 of the RST Rules, 1995, in pursuance to the decision of the Hon'ble Supreme Court in State of Rajasthan and Another v. M/s D.P. Metals (supra), authorises the authority empowered, to make an enquiry of violation of Section 78 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e remanded back to the learned Assessing Authority setting aside the impugned orders, who will pass fresh orders in accordance with law after providing an opportunity of being heard to the respondent- Assessee in terms of aforesaid judgment. 4. With these observations and directions, the revision petition filed by the Revenue is disposed of accordingly. No costs. A Copy of this order be sent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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