https://www.taxtmi.com/caselaws?id=367376 Civil penalty under the Madhya Pradesh Commercial Tax Act can be sustained without proof of mens rea unless the statute expressly or by necessary implication makes intent an ingredient. Because the dealer's C-Forms were found forged, the claimed concessional treatment was not supported by the statutory condition attached to the lower rate, and reassessment with penalty was justified. The Appellate Board's refusal to refer the questions was also found to disclose no legal infirmity, leaving the revenue position intact. en-us Mon, 30 Jul 2018 00:00:00 +0530 Mon, 19 Jul 2021 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367376 Civil penalty under the Madhya Pradesh Commercial Tax Act can be sustained without proof of mens rea unless the statute expressly or by necessary implication makes intent an ingredient. Because the dealer's C-Forms were found forged, the claimed concessional treatment was not supported by the statutory condition attached to the lower rate, and reassessment with penalty was justified. The Appellate Board's refusal to refer the questions was also found to disclose no legal infirmity, leaving the revenue position intact. Case-Laws VAT and Sales Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367376