1970 (8) TMI 79

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..... erred is: "Whether on the facts and circumstances of the case, the penalty of Rs. 7,500 imposed on the applicant under section 43(1) of the Act was so imposed lawfully and for reasons sustainable in law." 2.. The facts are not in dispute. During the assessment year 1963-64, the assessee collected Rs. 3,10,252.48 and Rs. 5,161.46 as sales tax upon its turnover from its customers. While filing .....

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..... hat there was a technical mens rea in the case. We are unable to accept this proposition. Either a man had the guilty intention at the time of filing his return or he had not. It is not a matter of technicality at all. It is a matter of decision of fact based on the facts and circumstances of a case. In the present case, we are clearly of the opinion that the assessee had no intention to deceive t .....

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