1970 (8) TMI 79

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....d by BISHAMBHAR DAYAL, C.J.-This is a reference under section 44 of the M.P. General Sales Tax Act. The point referred is:   "Whether on the facts and circumstances of the case, the penalty of Rs. 7,500 imposed on the applicant under section 43(1) of the Act was so imposed lawfully and for reasons sustainable in law." 2.. The facts are not in dispute. During the assessment year 1963-64,....

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....les tax. It had not added this amount in its turnover. The Board of Revenue accepted all the facts of the case but held that there was a technical mens rea in the case. We are unable to accept this proposition. Either a man had the guilty intention at the time of filing his return or he had not. It is not a matter of technicality at all. It is a matter of decision of fact based on the facts and ci....