https://www.taxtmi.com/caselaws?id=161103 Graded penalty under the Tamil Nadu General Sales Tax Act was upheld as a valid anti-evasion measure because it was rationally linked to the extent of tax sought to be evaded and was not shown to be confiscatory or an unreasonable restraint on trade. The challenge under article 14 also failed, as defaulters could be treated as a distinct class and the absence of discretion did not make the scheme arbitrary. The Court further held that mens rea was not an essential ingredient for levy of penalty in this civil fiscal context unless the statute expressly requires it. The writ appeal and connected writ petitions were dismissed. en-us Thu, 30 Apr 1998 00:00:00 +0530 Tue, 31 Dec 2013 18:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161103 Graded penalty under the Tamil Nadu General Sales Tax Act was upheld as a valid anti-evasion measure because it was rationally linked to the extent of tax sought to be evaded and was not shown to be confiscatory or an unreasonable restraint on trade. The challenge under article 14 also failed, as defaulters could be treated as a distinct class and the absence of discretion did not make the scheme arbitrary. The Court further held that mens rea was not an essential ingredient for levy of penalty in this civil fiscal context unless the statute expressly requires it. The writ appeal and connected writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161103