https://www.taxtmi.com/highlights?id=14284 Penalty Proceedings u/s 4-B(5) of the Trade Tax Act, 1948 - The penalty may not be imposed merely because there was a technical or venial breach and not deliberately defiance of law or conscious disregard of obligation by the assesse - The department must establish some sort of mens rea - HC en-us Wed, 04 Sep 2013 13:29:38 +0530 Wed, 04 Sep 2013 13:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14284 Penalty Proceedings u/s 4-B(5) of the Trade Tax Act, 1948 - The penalty may not be imposed merely because there was a technical or venial breach and not deliberately defiance of law or conscious disregard of obligation by the assesse - The department must establish some sort of mens rea - HC Highlights VAT and Sales Tax Wed, 04 Sep 2013 13:29:38 +0530 https://www.taxtmi.com/highlights?id=14284