2015 (11) TMI 1141

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....ction 78 (2) (a) of the RST Act, penalty of Rs. 9,00,000/- was imposed on assessee vide order dated 11.10.2005. Upon a challenge being laid by the respondentassessee by filing appeal before the learned Dy. Commissioner (Appeals) the same was allowed vide order dated 07.07.2006 setting aside the penalty order dated 11.10.2005. The second appeal preferred by the petitioner Revenue also came to be dismissed by the learned Tax Board vide order dated 16.07.2007. 3. The petitioner- Revenue has filed the present revision petition in this Court aggrieved by the said order of Tax Board. 4. The position of law with regard to the imposition of penalty under Section 78 (5) of the Act is that there is no requirement in law for Revenue to establish mens rea on the part of assessee in these penalty proceedings under Section 78 (5) of the Act, has been settled by the catena of judgments of the Hon'ble Supreme Court and has been reiterated by the Full Bench of this Court in a recent case decided upon a reference in the case of ACTO Vs. Indian Oil Corporation Ltd. (S.T.R. No.92/1999 along connection revisions, decided on 26.02.2015) reported in MANU/RH/0327/2015, in which the Full Bench, h....

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....'ble Supreme Court in State of Rajasthan and Another v. M/s D.P. Metals (supra), authorises the authority empowered, to make an enquiry of violation of Section 78 (2), and not to adjudicate a to whether the mens rea was present in violation of sub-section (2) of Section 78, for imposing penalty under sub-section (5) of Section 78 of the RST Act, 1994. (iv)The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of Section 78, on proving violation of sub-section (2) of Section 78 of the RST Act, 1994." 36. With the decision on the aforesaid referred questions, let the S.B. Sales Tax Revision No.92/1999, and other connected Sales Tax Revisions, be sent back and be listed before the Bench having jurisdiction to decide the matters, in accordance with the opinion given by us and the answers provided above on such opinion." 5. In view of above legal position, the matter deserves to be remanded back to the learned Assessing Authority, setting aside all the impugned orders passed by the three authorities below and the assessing authority will now pass fresh orders in accordance with law after providing an opp....

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.... नहीं था अत: कर निर्धारण अधिकारी द्वारा अप्रार्थी व्यवसायी को कारण बताओ नोटिस जारी किया गया। अप्रार्थी व्यवसायी द्वारा यह माल जॉब वर्क पर आना तथा वापस भरूँच भिजवाया जाना व्यक्त किया तथा इस माल के साथ एस टी 18ए घोषणा पत्र अनिवार्य नà....

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....¸à¥à¤¤à¤¿ अपास्त की गयी जिससे क्षुब्ध होकर कर निर्धारण अधिकारी द्वारा यह अपील हमारे समक्ष प्रस्तुत की गई है। XXX दोनों पक्षों की बहस सुनी गयी तथा रिकार्ड का अवलोकन किया गया। इस प्रकरण में कर निर्धारण अधिकारी द्वारा विस्तृत आदेश जारà....

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....‹à¤Ÿà¥à¤¸ अधिसूचित वस्तु नहीं है। हमारे विचार से अधिकृत प्रतिनिधि द्वारा गलत अधिसूचना पर विश्वास किया गया है। स्टाक ट्रांसफर के लिए अधिसूचना क्रमांक प.4 (4) एफडी/टैक्स डिवी./99-159 दिनांक 26.3.99 है जो अभी तक प्रभावशील है। उपरोक्त अधिसूचना के अनà¥....

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....रापवंचन के दोषी मनोभाव को प्रमाणित किये बिना शास्ति आरोपित करने को उचित नहीं माना है। माननीय उच्च न्यायालय द्वारा इस निर्णय में माननीय उच्चतम न्यायालय के निर्णय के आधार पर यह निर्णय दिया है। अत: प्रस्तुत प्रकरण में भी घोषणा पत....