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<h1>Government of India waives penalty for minor excess debit in Public Ledger Account</h1> The Government of India reviewed a revision application concerning a penalty imposed on a petitioner for a minor excess debit in their P.L.A. The ... P.L.A. excess debit - Absence of mens rea - No penalty imposable The Government of India considered a revision application regarding a penalty imposed on a petitioner for a small excess debit in their P.L.A. The petitioner argued that the excess debit was unintentional and reported it to the authorities. The Government accepted that there was no mens rea and remitted the penalty. (Case Citation: 1979 (10) TMI 93)
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