https://www.taxtmi.com/caselaws?id=153169 Penalty for carrying on business without registration was not automatic on mere proof of non-registration; the assessing authority had to exercise judicial discretion on the facts, including bona fides and the nature of the default. Even though the provision did not expressly require mens rea, penalty proceedings remained quasi-criminal and could be declined for a technical or venial breach. On the facts, the dealer had earlier renewed registration, paid renewal fee, filed returns and tax, but failed to apply for renewal or offer any explanation, so the omission was treated as conscious disregard of the statutory obligation and the penalty was upheld. en-us Tue, 14 Jul 1981 00:00:00 +0530 Thu, 18 Jul 2013 18:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153169 Penalty for carrying on business without registration was not automatic on mere proof of non-registration; the assessing authority had to exercise judicial discretion on the facts, including bona fides and the nature of the default. Even though the provision did not expressly require mens rea, penalty proceedings remained quasi-criminal and could be declined for a technical or venial breach. On the facts, the dealer had earlier renewed registration, paid renewal fee, filed returns and tax, but failed to apply for renewal or offer any explanation, so the omission was treated as conscious disregard of the statutory obligation and the penalty was upheld. Case-Laws VAT and Sales Tax Tue, 14 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153169