https://www.taxtmi.com/caselaws?id=203297 Mens rea is required for penalty under Section 10(b) read with Section 10A of the Central Sales Tax Act, 1956: the expression "falsely represents" was held not to cover every incorrect representation, but deliberate misuse of a registration certificate. Penalty in lieu of prosecution was treated as penal and coercive, so the revenue must prove the circumstances constituting the offence. On the facts, the dealers' explanations were not finally resolved on the existing record, and the penalty orders were sent back for fresh consideration by the adjudicating authority. en-us Fri, 10 Sep 2010 00:00:00 +0530 Thu, 26 Jun 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203297 Mens rea is required for penalty under Section 10(b) read with Section 10A of the Central Sales Tax Act, 1956: the expression "falsely represents" was held not to cover every incorrect representation, but deliberate misuse of a registration certificate. Penalty in lieu of prosecution was treated as penal and coercive, so the revenue must prove the circumstances constituting the offence. On the facts, the dealers' explanations were not finally resolved on the existing record, and the penalty orders were sent back for fresh consideration by the adjudicating authority. Case-Laws VAT / Sales Tax Fri, 10 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203297