9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1296 - HC - VAT and Sales TaxRevision petition - Penalty u/s 78 of the RST Act - Upon checking of goods viz. zink ingots on the ground that ST-18A Form was not accompanying the goods in transit - Held that - Decision in the case of Nahar Granite P. Ltd., Jodhpur 2015 (11) TMI 1141 - RAJASTHAN HIGH COURT , followed - Appeal disposed of.
Issues:
1. Sales tax revision petition under Section 86(2) filed by Revenue against judgment and order passed by Rajasthan Tax Board. 2. Controversy regarding penalty under Section 78(5) of the Rajasthan Sales Tax Act. 3. Interpretation of legal requirement for imposition of penalty without proving mens rea. Analysis: 1. The High Court dealt with a sales tax revision petition filed by the Revenue against a judgment by the Rajasthan Tax Board. The case involved an appeal by the Revenue against an order passed by the Deputy Commissioner, which was dismissed by the Tax Board. The Court referred to a previous case to establish the legal context of the present matter. 2. The main issue revolved around the imposition of penalty under Section 78(5) of the Rajasthan Sales Tax Act. The Court discussed a case where a penalty was imposed on an assessee for not having the required form accompanying the goods in transit. The penalty was set aside by the Deputy Commissioner and upheld by the Tax Board. The Court emphasized that there is no need to establish mens rea for imposing penalties under this section. 3. The Court referenced a Full Bench decision that clarified the legal position regarding the imposition of penalties without proving mens rea. It highlighted that the requirement of mens rea is not necessary for determining liability for penalties under Section 78(5) of the Act. The Court emphasized that penalties can be imposed for violations of the Act without proving intent, as clarified by previous judgments and the statutory provisions. Overall, the judgment focused on the legal aspects of imposing penalties under the Rajasthan Sales Tax Act, emphasizing that proving mens rea is not a prerequisite for such penalties. The Court provided a detailed analysis and referred to relevant legal precedents to support its decision in the sales tax revision petition.
|
