https://www.taxtmi.com/caselaws?id=159393 The High Court upheld the jurisdiction of the Deputy Commercial Tax Officer, Vepery Assessment Circle, to levy penalties under Section 10-A of the CST Act. It ruled that mens rea was not necessary for imposing penalties under Section 10(b) and that the rule of contemporanea expositio could not override statutory provisions. The court set aside the Tribunal's order, restoring the penalties imposed by the Appellate Assistant Commissioner in both tax cases. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 22 Nov 2013 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159393 The High Court upheld the jurisdiction of the Deputy Commercial Tax Officer, Vepery Assessment Circle, to levy penalties under Section 10-A of the CST Act. It ruled that mens rea was not necessary for imposing penalties under Section 10(b) and that the rule of contemporanea expositio could not override statutory provisions. The court set aside the Tribunal's order, restoring the penalties imposed by the Appellate Assistant Commissioner in both tax cases. Case-Laws VAT and Sales Tax Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159393