https://www.taxtmi.com/caselaws?id=154050 Penalty under the U.P. Sales Tax Act could not be sustained without independent proof of mens rea and deliberate concealment of turnover. Penalty proceedings were treated as quasi-criminal, so the department had to positively establish concealment and furnishing of inaccurate turnover; a finding in assessment proceedings or mere rejection of the assessee's explanation was insufficient. On the record described, the revisional authority found no material beyond the seized rokar bahi entries to prove concealment, and that finding was not shown to be perverse or contrary to evidence. The revisional order quashing the penalty was therefore upheld. en-us Thu, 08 Dec 1983 00:00:00 +0530 Mon, 05 Aug 2013 17:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154050 Penalty under the U.P. Sales Tax Act could not be sustained without independent proof of mens rea and deliberate concealment of turnover. Penalty proceedings were treated as quasi-criminal, so the department had to positively establish concealment and furnishing of inaccurate turnover; a finding in assessment proceedings or mere rejection of the assessee's explanation was insufficient. On the record described, the revisional authority found no material beyond the seized rokar bahi entries to prove concealment, and that finding was not shown to be perverse or contrary to evidence. The revisional order quashing the penalty was therefore upheld. Case-Laws VAT and Sales Tax Thu, 08 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154050