https://www.taxtmi.com/caselaws?id=44849 Penalty for a false declaration under the U.P. Sales Tax Act was held to require a knowingly or deliberately untrue statement, not a mere bona fide mistake. Where Form 31 was signed in blank and later misused by a common transporter for another concern, the record showed no guilty intent, dishonest conduct, or design to evade tax, and the dealer itself reported the error to the department. On those facts, the penalty was not attracted and the order imposing it was unsustainable. en-us Fri, 29 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44849 Penalty for a false declaration under the U.P. Sales Tax Act was held to require a knowingly or deliberately untrue statement, not a mere bona fide mistake. Where Form 31 was signed in blank and later misused by a common transporter for another concern, the record showed no guilty intent, dishonest conduct, or design to evade tax, and the dealer itself reported the error to the department. On those facts, the penalty was not attracted and the order imposing it was unsustainable. Case-Laws VAT and Sales Tax Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44849