1968 (12) TMI 81

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....o as "the Act" in the course of this judgment. So, he imposed a penalty of Rs. 250 with respect to each of those offences. But in appeal, the penalty with respect to the offence under section 10(b) was set aside by the Deputy Commissioner, but with respect to the offence under section 10(d) he confirmed the order of the Commercial Tax Officer. But in the further appeal to the Sales Tax Appellate Tribunal, there was a remand of the matter to the Deputy Commissioner only with respect to the offence referred to in clause (d) of section 10. The Tribunal dissented from the view taken by the Deputy Commissioner that mens rea was not an ingredient of the offence to which section 10(d) refers. In the opinion of the Tribunal, it was the duty of th....

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....pression "falsely represents" occurring in that clause has been interpreted as referring to the ingredient of mens rea, and so no offence is committed under section 10(b) unless the registered dealer makes a representation that goods purchased by him are covered by his certificate of registration although he knows that they are not so covered. But no such false representation need be established with respect to an offence under section 10(d). That being so, the view taken by the Tribunal on that matter cannot be sustained. But that does not mean that we can decide this revision petition in favour of the Government. On the contrary, it is clear that we should set aside the penalty imposed by the Commercial Tax Officer even with respect to t....