https://www.taxtmi.com/caselaws?id=158799 The Court reiterated that the third proviso to section 3(1) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 remained valid, and the challenge to its validity therefore failed. It further held that penalty could not be avoided on the basis of bona fide belief or absence of mens rea where the proviso clearly fastened a statutory obligation to pay entry tax and penalty on goods entering the local area without having suffered tax. The assessee's reliance on cases involving arguable interpretative disputes was distinguished, and the petition was dismissed with the tax and penalty liability left undisturbed. en-us Fri, 28 Feb 1997 00:00:00 +0530 Thu, 07 Nov 2013 14:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158799 The Court reiterated that the third proviso to section 3(1) of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 remained valid, and the challenge to its validity therefore failed. It further held that penalty could not be avoided on the basis of bona fide belief or absence of mens rea where the proviso clearly fastened a statutory obligation to pay entry tax and penalty on goods entering the local area without having suffered tax. The assessee's reliance on cases involving arguable interpretative disputes was distinguished, and the petition was dismissed with the tax and penalty liability left undisturbed. Case-Laws VAT and Sales Tax Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158799