https://www.taxtmi.com/caselaws?id=332825 The court upheld the penalty imposed under Section 76(6) of the Rajasthan VAT Act, 2003, for non-compliance with Rule 53 regarding the filling and punching of Form VAT-47. It confirmed that the unfilled columns in the form constituted material particulars, emphasizing that mens rea is not necessary for imposing such penalties. The petition was dismissed, and the interim order was vacated, with the judgment to be forwarded to the Rajasthan Tax Board, Ajmer. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 16 Mar 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332825 The court upheld the penalty imposed under Section 76(6) of the Rajasthan VAT Act, 2003, for non-compliance with Rule 53 regarding the filling and punching of Form VAT-47. It confirmed that the unfilled columns in the form constituted material particulars, emphasizing that mens rea is not necessary for imposing such penalties. The petition was dismissed, and the interim order was vacated, with the judgment to be forwarded to the Rajasthan Tax Board, Ajmer. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332825