1992 (3) TMI 321

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....e assessee on 17th January, 1989 and found that the imported liquor of Rs. 1,85,199.77 has been sold by the assessee, which has been shown as tax-free in the return. The assessee has submitted the revised return on 24th January, 1989 and has also deposited the tax. The assessing authority considered that this return has not been submitted within the time stipulated under section 7(3) of the Act and, therefore, held that the assessee has committed offence by not disclosing the turnover as taxable in the return and as such levied penalty under section 16(1)(e) of the Act. An appeal was preferred to the Deputy Commissioner (Appeals) which was rejected and thereafter second appeal was preferred to the Sales Tax Tribunal. Before the Sales Tax Tr....

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....e must be concealment to the knowledge of the assessee involving mental element, i.e., the act of not showing particulars in the return or showing inaccurate particulars in the return, must be with deliberate intention. The word "concealment" referred in the first part also implies the mental element of assessee for the purpose of committing the offence and if there is no mental element then simply because the particulars in the return have not correctly been shown, it cannot be said that the offence has been committed. Similarly "deliberately furnishing of inaccurate particulars" also refers to the mental state of assessee, in which it could be said that the act has been done deliberately. There may be instances where because of ignorance ....