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TMI Blog2010 (11) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of initiating the proceedings, the respondent will have to specify about the said aspect. Therefore, establishment of mens rea, being a question of fact, this court cannot go into the same, except by directing the respondent to apply the ratio laid down by the Full Bench of this court in State of Tamil Nadu v. Nu-tread Tyres [2006 (7) TMI 578 - MADRAS HIGH COURT], while exercising its power under section 10(a) of the Act.Thus the writ petitions, as filed, are pre-mature at this stage. - W. P. Nos. 15034 - - - Dated:- 22-11-2010 - SUNDRESH M.M. J. , J. ORDER:- M.M. SUNDRESH J. The writ petitions have been filed by the petitioner seeking to quash the notice of the respondent in proceedings Nos. 315516/ 1999-2000 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declarations by purchasing dyes and chemicals, which are not covered under form B certificate of registration, a penalty imposable under section 10A(i) of the Act is warranted. Accordingly, the petitioner was directed to give its objections to the said proposal in writing. Challenging the same, the present writ petitions have been filed. Mr. R. Gandhi, learned senior counsel for the petitioner, submitted that the petitioner has been buying dyes and chemicals over the years. The petitioner has shown all those purchases in the respective returns filed. Form B certificate of registration issued clearly covers dyes and chemicals. The learned senior counsel further submitted that the petitioner, after the purchase of dyes and chemicals, has e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings have been initiated. Similarly, in so far as the contention regarding the establishment of mens rea is concerned, the learned Additional Government Pleader submitted that the question of mens rea, being a question of fact, the same has to be considered by applying the ratio laid down by the Full Bench of this court in the judgment in State of Tamil Nadu v. Nu-tread Tyres [2006] 148 STC 256 (Mad) [FB]. Hence it is submitted that the writ petitions will have to be dismissed. Admittedly, the orders impugned in the writ petitions are the show-cause notices issued by the respondent proposing to levy penalty, by exercising the power under section 10(a) of the Act. As held by the Full Bench of this court in State of Tamil Nadu v. Nu- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are covered by the certificate of registration under form B. Hence, this court is of the opinion that the writ petitions, as filed, are pre-mature at this stage. However, while disposing the writ petitions, liberty is given to the petitioner to raise all their contentions before the respondent. The petitioner is given a further time of eight weeks from the date of receipt of a copy of this order to make all their contentions before the respondent. While passing final orders, the respondent is directed to consider all the contentions raised by the petitioner, including the ratio laid down by the Full Bench of this court in State of Tamil Nadu v. Nu-tread Tyres [2006] 148 STC 256 (Mad) [FB]. With these observations, the writ petitions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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