https://www.taxtmi.com/caselaws?id=152453 Section 37(1)(a) read with section 46(2) of the Bombay Sales Tax Act was upheld as a valid enforcement measure within legislative competence, and not unconstitutional under the cited fundamental rights challenges. The provisions were held to apply not only to dealers but to any person who collected tax in contravention of the Act, and amounts taken on auction sales were found liable to forfeiture despite an asserted intention to refund because the evidence did not show a genuine provisional collection arrangement. Mens rea was held unnecessary, as the scheme imposes absolute fiscal liability for wrongful tax collection. en-us Mon, 27 Nov 1978 00:00:00 +0530 Wed, 03 Jul 2013 17:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152453 Section 37(1)(a) read with section 46(2) of the Bombay Sales Tax Act was upheld as a valid enforcement measure within legislative competence, and not unconstitutional under the cited fundamental rights challenges. The provisions were held to apply not only to dealers but to any person who collected tax in contravention of the Act, and amounts taken on auction sales were found liable to forfeiture despite an asserted intention to refund because the evidence did not show a genuine provisional collection arrangement. Mens rea was held unnecessary, as the scheme imposes absolute fiscal liability for wrongful tax collection. Case-Laws VAT and Sales Tax Mon, 27 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152453