https://www.taxtmi.com/caselaws?id=183745 Penalty under section 78(5) of the Rajasthan Sales Tax Act was treated as sustainable where the declaration form contained overwritings and cuttings in multiple columns, and the explanation of clerical or human error was found inadequate. The analysis follows the larger bench view that, once violation of section 78(2) is established, mens rea is not required for penalty, and the amendment to rule 55 of the Rajasthan Sales Tax Rules did not introduce any mens rea requirement. The defects were regarded as making the declaration false or fabricated, bringing it within the penalty provision and supporting the Revenue's case. en-us Wed, 27 May 2015 00:00:00 +0530 Mon, 20 Jun 2016 16:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183745 Penalty under section 78(5) of the Rajasthan Sales Tax Act was treated as sustainable where the declaration form contained overwritings and cuttings in multiple columns, and the explanation of clerical or human error was found inadequate. The analysis follows the larger bench view that, once violation of section 78(2) is established, mens rea is not required for penalty, and the amendment to rule 55 of the Rajasthan Sales Tax Rules did not introduce any mens rea requirement. The defects were regarded as making the declaration false or fabricated, bringing it within the penalty provision and supporting the Revenue's case. Case-Laws VAT and Sales Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183745