https://www.taxtmi.com/caselaws?id=269412 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as a civil penalty that does not require proof of mens rea where there is violation of Section 78(2). The check-post authority's role was limited to verifying compliance and the availability of proper documents, while tax evasion was to be determined in assessment proceedings. Where the assessee is given an opportunity of hearing under Rule 55(1) of the Rajasthan Sales Tax Rules, 1995, the authority may examine the violation and impose penalty if established. The impugned orders were set aside and the matter was remitted for fresh decision after hearing the assessee. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269412 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was treated as a civil penalty that does not require proof of mens rea where there is violation of Section 78(2). The check-post authority's role was limited to verifying compliance and the availability of proper documents, while tax evasion was to be determined in assessment proceedings. Where the assessee is given an opportunity of hearing under Rule 55(1) of the Rajasthan Sales Tax Rules, 1995, the authority may examine the violation and impose penalty if established. The impugned orders were set aside and the matter was remitted for fresh decision after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269412