https://www.taxtmi.com/caselaws?id=161600 Section 17(5A) of the Kerala General Sales Tax Act was upheld as constitutionally valid because dealers who opt into the section 17(4) self-assessment scheme form a distinct class, and the higher penalty has a rational nexus with preventing false declarations. Mens rea was held unnecessary, as the penalty operates as a statutory consequence of the scheme. The provision applies only where the dealer validly chose section 17(4), but it may follow a reassessment under section 19(1) if the original opt-in was genuine. Penalty was held unsustainable where reassessment rested only on check-post materials or where the issue was one capable of rectification rather than reassessment. en-us Mon, 07 Apr 2003 00:00:00 +0530 Sat, 01 Feb 2014 16:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161600 Section 17(5A) of the Kerala General Sales Tax Act was upheld as constitutionally valid because dealers who opt into the section 17(4) self-assessment scheme form a distinct class, and the higher penalty has a rational nexus with preventing false declarations. Mens rea was held unnecessary, as the penalty operates as a statutory consequence of the scheme. The provision applies only where the dealer validly chose section 17(4), but it may follow a reassessment under section 19(1) if the original opt-in was genuine. Penalty was held unsustainable where reassessment rested only on check-post materials or where the issue was one capable of rectification rather than reassessment. Case-Laws VAT and Sales Tax Mon, 07 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161600