Section 4-B(5) Trade Tax: Penalties Require Proof of Intent, Not Just Minor Breaches or Technical Errors.

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....Penalty Proceedings u/s 4-B(5) of the Trade Tax Act, 1948 - The penalty may not be imposed merely because there was a technical or venial breach and not deliberately defiance of law or conscious disregard of obligation by the assesse - The department must establish some sort of mens rea - HC....