2001 (1) TMI 933 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed the petition challenging the penalty levied against a dealer under section 22A(7) of the Rajasthan Sales Tax Act, 1954. The penalty was set aside by the Deputy Commissioner but restored by the Rajasthan Tax Board. However, the Rajasthan Taxation Tribunal reversed the decision of the Tax Board, stating that mens rea is necessary for penalty levied for technical breaches. The Tribunal's decision was upheld based on this principle, and the petition was dismissed.