https://www.taxtmi.com/caselaws?id=155094 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 is discussed as requiring conscious concealment or deliberate furnishing of inaccurate particulars; where an incorrect return entry was a bona fide mistake and the error was voluntarily disclosed, penalty was not sustainable. The text also explains that, before the 2 January 1976 amendment, section 16(1)(n) applied only to wilful contravention of the Act and did not extend to breaches of the Rules, so failure to file Form 86 under rule 26 could not attract that penalty for the pre-amendment period. It further notes that no referable question of law arose in revision. en-us Thu, 01 Aug 1985 00:00:00 +0530 Sat, 31 Aug 2013 14:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155094 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 is discussed as requiring conscious concealment or deliberate furnishing of inaccurate particulars; where an incorrect return entry was a bona fide mistake and the error was voluntarily disclosed, penalty was not sustainable. The text also explains that, before the 2 January 1976 amendment, section 16(1)(n) applied only to wilful contravention of the Act and did not extend to breaches of the Rules, so failure to file Form 86 under rule 26 could not attract that penalty for the pre-amendment period. It further notes that no referable question of law arose in revision. Case-Laws VAT and Sales Tax Thu, 01 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155094