Mens rea is not required for penalty under check-post declaration rules; civil liability follows proven statutory violation.

Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 is attracted on violation of the check-post declaration requirements under Section 78(2), and mens rea is not a necessary ingredient. The check-post enquiry is limited to verifying compliance with statutory documents and declaration forms; where the required documents are not produced or are found false or forged after enquiry, penalty may follow as a civil liability. On that basis, the earlier orders could not be sustained without reconsideration by the assessing authority in accordance with law, and the matter was remitted for fresh orders after hearing the assessee.

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Issues: Whether mens rea is required for imposition of penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994, and the matter could be remanded for fresh decision on the basis of the impugned findings.

Analysis: The legal position was taken as settled that penalty under Section 78(5) is attracted on violation of Section 78(2) and mens rea is not a necessary ingredient. The enquiry contemplated at the check-post is confined to verifying compliance with the statutory documents and declaration forms, and if the documents are not produced or are found false or forged after enquiry, penalty may follow as a civil liability. On that basis, the earlier orders could not stand without reconsideration by the assessing authority in accordance with law.

Conclusion: Mens rea was held to be irrelevant for penalty under Section 78(5), and the matter was remitted to the assessing authority for fresh orders after hearing the assessee.

Ratio Decidendi: Penalty for breach of check-post declaration requirements under Section 78(5) of the Rajasthan Sales Tax Act, 1994 does not depend on proof of mens rea and is attracted upon established violation of the statutory obligation.

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