https://www.taxtmi.com/caselaws?id=175494 A penal provision under the Essential Commodities Act is construed to require mens rea unless excluded by express words or necessary implication. The text states that control of essential commodities in the public interest does not by itself dispense with a guilty mind. On the facts described, the accused had applied for a licence, paid the fee, filed returns, and continued under a bona fide belief that the licence had been issued or would be issued, while the rejection was not communicated. In those circumstances, storage of foodgrains was not shown to be an intentional contravention of the licensing order. en-us Mon, 22 Mar 1965 00:00:00 +0530 Tue, 24 Nov 2015 12:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175494 A penal provision under the Essential Commodities Act is construed to require mens rea unless excluded by express words or necessary implication. The text states that control of essential commodities in the public interest does not by itself dispense with a guilty mind. On the facts described, the accused had applied for a licence, paid the fee, filed returns, and continued under a bona fide belief that the licence had been issued or would be issued, while the rejection was not communicated. In those circumstances, storage of foodgrains was not shown to be an intentional contravention of the licensing order. Case-Laws Indian Laws Mon, 22 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175494