https://www.taxtmi.com/caselaws?id=161882 Penalty under section 48 of the Haryana General Sales Tax Act, 1973 is attracted where a dealer furnishes a false or incorrect return that suppresses purchases and the corresponding tax is not paid when required. Subsequent payment in a later quarter does not convert the earlier false return into a revised return under section 25(4). Mens rea is not a necessary precondition for penalty under section 48. Sections 46 and 47 do not apply because they concern failure to furnish returns or failure to pay tax, not concealment through a false return. On these principles, the penalty was upheld. en-us Mon, 07 Feb 2005 00:00:00 +0530 Mon, 10 Feb 2014 15:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161882 Penalty under section 48 of the Haryana General Sales Tax Act, 1973 is attracted where a dealer furnishes a false or incorrect return that suppresses purchases and the corresponding tax is not paid when required. Subsequent payment in a later quarter does not convert the earlier false return into a revised return under section 25(4). Mens rea is not a necessary precondition for penalty under section 48. Sections 46 and 47 do not apply because they concern failure to furnish returns or failure to pay tax, not concealment through a false return. On these principles, the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161882