https://www.taxtmi.com/caselaws?id=158932 Penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1954 is not automatic merely because goods were transported without accompanying documents. The provision is preventive and quasi-criminal in character, so the authority must consider the surrounding circumstances, the genuineness of later-produced documents, and whether the breach was technical or carried a culpable intent to evade tax. Mens rea and proper enquiry remain relevant, and the revenue bears the burden of establishing the basis for penalty. Later production of documents does not by itself prove ante-dating or deliberate default. On the stated analysis, penalty was not sustainable where no proper enquiry into these matters was made. en-us Mon, 17 May 1993 00:00:00 +0530 Mon, 11 Nov 2013 14:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158932 Penalty under section 22A(7) of the Rajasthan Sales Tax Act, 1954 is not automatic merely because goods were transported without accompanying documents. The provision is preventive and quasi-criminal in character, so the authority must consider the surrounding circumstances, the genuineness of later-produced documents, and whether the breach was technical or carried a culpable intent to evade tax. Mens rea and proper enquiry remain relevant, and the revenue bears the burden of establishing the basis for penalty. Later production of documents does not by itself prove ante-dating or deliberate default. On the stated analysis, penalty was not sustainable where no proper enquiry into these matters was made. Case-Laws VAT and Sales Tax Mon, 17 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158932