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Section 271(1)(c) Penalty: No Need for Mens Rea Proof After 'Deliberately' Removed; Liability Seen as Civil, Not Criminal.
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....Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section 271(1)(c ) is a civil liability and the wilful concealment is not an essential ingredient - HC....