https://www.taxtmi.com/caselaws?id=157010 Discretionary sales tax penalty proceedings must be initiated within a reasonable time even where no limitation period is prescribed; unexplained long delay can vitiate the orders. The offence under section 10(b) of the Central Sales Tax Act requires mens rea, because "falsely represents" imports a deceptive and dishonest state of mind, not mere negligence or technical error. A transferee of business is not vicariously liable for the transferor's penalty under section 10A, and section 26 of the Kerala General Sales Tax Act does not extend "other amount" to such penalty. The unamended registration certificate objection failed, and writ relief was maintainable. en-us Fri, 18 Dec 1992 00:00:00 +0530 Fri, 27 Sep 2013 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157010 Discretionary sales tax penalty proceedings must be initiated within a reasonable time even where no limitation period is prescribed; unexplained long delay can vitiate the orders. The offence under section 10(b) of the Central Sales Tax Act requires mens rea, because "falsely represents" imports a deceptive and dishonest state of mind, not mere negligence or technical error. A transferee of business is not vicariously liable for the transferor's penalty under section 10A, and section 26 of the Kerala General Sales Tax Act does not extend "other amount" to such penalty. The unamended registration certificate objection failed, and writ relief was maintainable. Case-Laws VAT and Sales Tax Fri, 18 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157010