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VAT - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Imposition of penalty - The mens rea is not required to be ...


Penalty Imposed Under RST Act, 1994 Section 78(5) Doesn't Require Proving Mens Rea for Section 78(2) Violations.

March 25, 2015

Case Laws     VAT and Sales Tax     HC

Imposition of penalty - 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 - HC

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