https://www.taxtmi.com/caselaws?id=165337 Penalty under section 69 of the Madhya Pradesh Commercial Tax Act, 1994 could not be sustained where the dealer had disclosed its turnover and the only error was an incorrect tax rate shown on edible oil under a bona fide mistake. The provision was treated as penal in nature and limited to concealment of turnover, false particulars of sales or purchases, or filing of a false return. As there was no finding of concealment or deliberate falsehood, and mens rea was regarded as essential on these facts, liability did not arise. The penalty orders were therefore unsustainable and liable to be set aside. en-us Wed, 02 Feb 2011 00:00:00 +0530 Wed, 17 Sep 2014 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165337 Penalty under section 69 of the Madhya Pradesh Commercial Tax Act, 1994 could not be sustained where the dealer had disclosed its turnover and the only error was an incorrect tax rate shown on edible oil under a bona fide mistake. The provision was treated as penal in nature and limited to concealment of turnover, false particulars of sales or purchases, or filing of a false return. As there was no finding of concealment or deliberate falsehood, and mens rea was regarded as essential on these facts, liability did not arise. The penalty orders were therefore unsustainable and liable to be set aside. Case-Laws VAT and Sales Tax Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165337