1973 (9) TMI 86

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....ppeal by a dealer under the Central Sales Tax Act, 1956, hereinafter called the Act, and it is directed against the order of the Commissioner of Commercial Taxes in Mysore made in Case No. S.M.R. 85 of 1970-71 dated 21st October, 1971, by which the order of the Deputy Commissioner of Commercial Taxes, Gulbarga Division, Bellary, dated 17th January, 1970, was revised and a penalty of Rs. 3,000 was ....

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.... the said order, the dealer preferred an appeal before the Deputy Commissioner of Commercial Taxes, Gulbarga Division. Before the Deputy Commissioner of Commercial Taxes, the dealer appears to have urged that the department had not proved mens rea which is required to be proved before levying penalty and, therefore, the levy was illegal. The Deputy Commissioner purporting to follow the decision of....

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.... he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both;..............." Section 10A provides for imposition of penalty in lieu of prosecution. The penalty under section 10 is attracted when a dealer after purchasing goods for any of the purposes specified in clause (b) of sub-section (3) of section 8 fails, without reasonable excuse, to make ....

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....eal memorandum which he was unable to produce. He has not filed a copy of the appeal memorandum as part of the appeal papers. It does not appear from the order of the Deputy Commissioner that any such excuse was pleaded even before him. All that it appears to have been urged was that it was for the department to prove mens rea in order to attract penalty. It was not argued by Sri Katageri that thi....