https://www.taxtmi.com/caselaws?id=180637 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 is attracted on violation of the check-post declaration requirements under Section 78(2), and mens rea is not a necessary ingredient. The check-post enquiry is limited to verifying compliance with statutory documents and declaration forms; where the required documents are not produced or are found false or forged after enquiry, penalty may follow as a civil liability. On that basis, the earlier orders could not be sustained without reconsideration by the assessing authority in accordance with law, and the matter was remitted for fresh orders after hearing the assessee. en-us Tue, 19 May 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180637 Penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 is attracted on violation of the check-post declaration requirements under Section 78(2), and mens rea is not a necessary ingredient. The check-post enquiry is limited to verifying compliance with statutory documents and declaration forms; where the required documents are not produced or are found false or forged after enquiry, penalty may follow as a civil liability. On that basis, the earlier orders could not be sustained without reconsideration by the assessing authority in accordance with law, and the matter was remitted for fresh orders after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180637