https://www.taxtmi.com/caselaws?id=382449 Penalty under Section 17A of the Kerala Tax on Luxuries Act, 1976 can be imposed for statutory defaults such as failure to register, file returns and maintain true accounts without proof of mens rea, because the provision creates civil liability and does not require words of guilty intention. The assessee's defaults justified levy of penalty, but the Court treated the amount as excessive in light of the immediate payment after assessment and the absence of tax collection from patients. The penalty was therefore sustained in principle, while the quantum was reduced. en-us Tue, 02 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382449 Penalty under Section 17A of the Kerala Tax on Luxuries Act, 1976 can be imposed for statutory defaults such as failure to register, file returns and maintain true accounts without proof of mens rea, because the provision creates civil liability and does not require words of guilty intention. The assessee's defaults justified levy of penalty, but the Court treated the amount as excessive in light of the immediate payment after assessment and the absence of tax collection from patients. The penalty was therefore sustained in principle, while the quantum was reduced. Case-Laws VAT and Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382449