https://www.taxtmi.com/caselaws?id=263323 The High Court clarified that mens rea is not necessary for penalty determination under Section 78(5) of the Rajasthan Sales Tax Act, even in cases of Section 78(2) violations. In a specific case involving document discrepancies indicating tax evasion, the Court upheld the penalty imposed on the assessee, citing relevant case law and ruling in favor of the revenue. The decision emphasized that proving Section 78(2) violations is sufficient for penalty imposition under Section 78(5), without requiring proof of mens rea. en-us Thu, 28 May 2015 00:00:00 +0530 Fri, 20 Feb 2026 16:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263323 The High Court clarified that mens rea is not necessary for penalty determination under Section 78(5) of the Rajasthan Sales Tax Act, even in cases of Section 78(2) violations. In a specific case involving document discrepancies indicating tax evasion, the Court upheld the penalty imposed on the assessee, citing relevant case law and ruling in favor of the revenue. The decision emphasized that proving Section 78(2) violations is sufficient for penalty imposition under Section 78(5), without requiring proof of mens rea. Case-Laws VAT and Sales Tax Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263323