https://www.taxtmi.com/caselaws?id=268269 Penalty under section 78(5) for breach of section 78(2) is a civil consequence attached to contravention of the statutory check-post requirements, and proof of mens rea is not required unless the statute expressly makes guilty intention an ingredient. The provision is directed to revenue protection and compliance at the check-post, so the authority need only determine whether the prescribed documents accompanying the goods were complete, genuine and sufficient. The amended rule 55 is procedural and enables verification or enquiry into compliance; it does not convert the process into an inquiry into subjective intention. On proved violation of section 78(2), the statutory penalty follows without proof of tax evasion or wilful breach. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 04 Mar 2016 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268269 Penalty under section 78(5) for breach of section 78(2) is a civil consequence attached to contravention of the statutory check-post requirements, and proof of mens rea is not required unless the statute expressly makes guilty intention an ingredient. The provision is directed to revenue protection and compliance at the check-post, so the authority need only determine whether the prescribed documents accompanying the goods were complete, genuine and sufficient. The amended rule 55 is procedural and enables verification or enquiry into compliance; it does not convert the process into an inquiry into subjective intention. On proved violation of section 78(2), the statutory penalty follows without proof of tax evasion or wilful breach. Case-Laws VAT and Sales Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268269