Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Assistant Commercial Taxes Officer Versus M/s Binani Cement Limited

2015 (5) TMI 1052 - RAJASTHAN HIGH COURT

Levy of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Whether the mens rea is required to be proved as a necessary ingredient for imposition of penalty - Held that:- As held by the Hon'ble Larger Bench of this Court, though mens rea is not essential but in the present case, the penalty is not leviable for the reason that it is an admitted fact that the assessee is not a dealer of telephone cables but is a manufacturer of cement and the telephone cable of a value of ₹ 1,08,349.28 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dated:- 29-5-2015 - J.K. Ranka, JJ. Mr. Archit Bohra on behalf of Mr. RB Mathur, counsel for the petitioner Mr. Vivek Singhal, counsel for the respondent ORDER Instant sales tax revision petition is directed against order of the Tax Board dt.28/06/2002, it relates to penalty which was imposed upon the respondent-assessee under Section 78(5) of the Rajasthan Sales Tax Act, 1994. 2. It may be observed that a Larger Bench was constituted by Hon'ble the Chief Justice to resolve and decide the f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

an, 2002(3) RLR 255, as follows:- (i) Whether requirement of mens rea is relevant for the purpose of determining the liability for penalty in terms of Section 78 sub-section(5) of the Rajasthan Sales Tax Act, 1994 (ii) Whether the mens rea is required to be proved as a necessary ingredient for imposition of penalty under sub-section(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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Rajasthan Sales Tax Act, 1994? 3. The Larger Bench of this Court vide order dt.26/02/2015 passed in Sales Tax Revision Petition No.92/1999 (Assistant Commercial Taxes Officer Vs. M/s Indian Oil Corporation Ltd.) and other connected revision petitions has answered the questions as follows:- (i) The requirement of mens rea is not relevant for the purpose of determining the liability for penalty, in terms of Section 78(5) of the RST Act, 1994. (ii) The mens rea is not required to be proved a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of sub-section (2) of Section 78, for imposing penalty under sub-section (5) of Section 78 of the RST Act, 1994. (iv) The mens rea is not required to be proved as necessary ingredient for 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. 4. After answering the questions in the case of Assistant Commercial Taxes Officer Vs. M/s Indian Oil Corporation Ltd. and other connected Sales Tax Revisions, the matters were .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or own use. Dissatisfied with the explanation offered, the Assessing Officer (for short, 'AO') imposed penalty of ₹ 32,505/- under Section 78(5) and on an appeal by the respondent-assessee before the Deputy Commissioner (Appeals) (for short, 'DC(A)'), the DC(A) accepted the contention of the assessee and deleted the penalty. The revenue preferred appeal before the Tax Board who also upheld the oder passed by the DC(A) who had deleted the penalty. 6. Counsel for the petition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cables purchased were for own use to be used in the factory premises for diverse purposes and it was duly recorded in the registration certificate, which was granted by the Revenue Department. He contended that there was no necessity of carrying declaration form ST-18AA when the same has been purchased for its own use and contended that Rule 53(1)(b) is clear in this regard and accordingly contended that there is a concurrent finding by both the appellate authorities that telephone cables were d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f ₹ 1,08,349.28 were purchased for its own use and for the use in factory for diverse purposes. In my view, there is a definite finding of fact by the appellate authorities which has not been controverted by counsel for the revenue. In this regard, Rule 53 of the Rajasthan Sales Tax Rules, 1995, which is relevant for the present purpose, is reproduced as under:- [53. Declaration required to be carried with the goods in movement for import within State.- (I)(a) A registered dealer, (i) who .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Government consigned to him from outside the State; or (iii) who intends to bring, import or otherwise receives any goods from outside the State as may be notified by the State Government, of the value of ₹ 10,000/- or more for use, consumption, or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in form ST-18A. The counter foil of the declaration shall be retained by such dealer and its portions marked Original and Duplicate shall be carried wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version