Mere failure to carry the prescribed declaration form duly ...

Penalty for Missing Declaration Form Upheld u/s 78(5) RST Act; No Intent Required for Violation.

September 20, 2018

Case Laws VAT and Sales Tax HC

Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to prove mens rea on the part of the assessee - penalty upheld.

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Mere failure to carry the prescribed declaration form duly ...

Penalty for Missing Declaration Form Upheld u/s 78(5) RST Act; No Intent Required for Violation.

September 20, 2018

Case Laws VAT and Sales Tax HC

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