https://www.taxtmi.com/caselaws?id=162747 Section 17(5A) of the Kerala General Sales Tax Act is described as a penalty provision linked to the special reassessment procedure under section 17(4), designed to deter abuse of the simplified assessment facility. Dealers using that mechanism are treated as a distinct class, and the differential penalty is supported by the objective of protecting revenue and preventing tax evasion. The provision is characterised as a strict-liability penalty, so the absence of discretion in the prescribed penalty does not render it arbitrary. Mens rea is not treated as a necessary ingredient unless the statute expressly requires it, and the expropriatory challenge was not examined for lack of factual basis. en-us Tue, 03 Aug 2004 00:00:00 +0530 Thu, 13 Mar 2014 16:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162747 Section 17(5A) of the Kerala General Sales Tax Act is described as a penalty provision linked to the special reassessment procedure under section 17(4), designed to deter abuse of the simplified assessment facility. Dealers using that mechanism are treated as a distinct class, and the differential penalty is supported by the objective of protecting revenue and preventing tax evasion. The provision is characterised as a strict-liability penalty, so the absence of discretion in the prescribed penalty does not render it arbitrary. Mens rea is not treated as a necessary ingredient unless the statute expressly requires it, and the expropriatory challenge was not examined for lack of factual basis. Case-Laws VAT and Sales Tax Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162747