Penalty for blank declaration form under sales tax rules does not require mens rea; non-compliance sustains liability.

Penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 applies where the declaration form required for transport is not duly completed, signed and supported by prescribed documents. A blank signed form is treated as non-compliance with Rule 53 of the Rajasthan Sales Tax Rules, 1995, and the breach is complete on that contravention; proof of mens rea is not required. The existence of other transport documents does not cure the defect in the declaration form. On that reasoning, the penalty could be sustained and the deletion of penalty by the appellate authorities was held unsustainable, with the Revenue's position upheld.

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Issues: Whether mens rea is relevant for imposition of penalty under section 78(5) of the Rajasthan Sales Tax Act, 1994 for carrying a blank declaration form, and whether the penalty could be sustained where the declaration form required under the rules was not filled in.

Analysis: Penalty under section 78(5) is attracted on violation of the statutory requirement to carry the declaration form duly filled in, signed and supported by the prescribed documents. Rule 53 of the Rajasthan Sales Tax Rules, 1995 requires the declaration form to be completely filled in, and a blank signed form is treated as non-compliance. Binding precedent holds that proceedings under section 78(5) are concerned with contravention of the statutory requirement, not with proof of mens rea. Once the declaration form is left blank in material particulars, the breach is complete and the availability of other transport documents does not cure the defect. The opportunity already given to the assessee was sufficient, and no further remand was warranted after such a long lapse of time.

Conclusion: Mens rea is not required for penalty under section 78(5), and the deletion of penalty by the appellate authorities was unsustainable. The penalty order was restored in favour of the Revenue.

Final Conclusion: The revision petition succeeded, the order of the Tax Board was set aside, and the legal question was answered against the assessee.

Ratio Decidendi: Where the statute mandates carriage of a declaration form in a completed form, a blank signed declaration constitutes contravention attracting penalty under section 78(5), and mens rea is not an essential ingredient for such penalty.

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