https://www.taxtmi.com/caselaws?id=418477 Penalty under Section 61 of the Rajasthan Value Added Tax Act, 2003 was held to apply where the dealer used fake and forged Form-C declarations to suppress transactions and furnish inaccurate particulars. The court treated this conduct as active concealment and deliberate misinformation, not a mere technical lapse, and held that bona fide reliance on genuine forms was not shown. It also applied the settled principle that penalty under this provision is civil in nature and does not require proof of mens rea once the statutory contravention is established. The Tax Board's deletion of the penalty was set aside and the assessing authority's penalty order was restored. en-us Mon, 14 Feb 2022 00:00:00 +0530 Wed, 22 Jun 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418477 Penalty under Section 61 of the Rajasthan Value Added Tax Act, 2003 was held to apply where the dealer used fake and forged Form-C declarations to suppress transactions and furnish inaccurate particulars. The court treated this conduct as active concealment and deliberate misinformation, not a mere technical lapse, and held that bona fide reliance on genuine forms was not shown. It also applied the settled principle that penalty under this provision is civil in nature and does not require proof of mens rea once the statutory contravention is established. The Tax Board's deletion of the penalty was set aside and the assessing authority's penalty order was restored. Case-Laws VAT and Sales Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418477