2015 (12) TMI 716

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....y Deputy Commissioner (Appeals) dated 12.11.2010. 2. Both the learned counsels at the Bar submit that the present case is covered by the decision of this Court in various similar cases and one of such order dated 25.05.2015 passed in S.B. Civil (Sales-Tax) Revision Petition No.57/2008 - Assistant Comercial Taxes Officer, Ward-II, Circle-D, Jodhpur Vs. M/s.Nahar Granite P. Ltd., Jodhpur, has been produced before this Court. The relevant portion of the said order dated 25.05.2015 is quoted hereinbelow:- "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 Se....

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....ient. Any doubts in this regard have been clarified by the Hon'ble Supreme Court in Guljag Industries v. Commercial Taxes Officer (supra), in which it has been clearly held in para 30, after quoting the provisions of Section 78, that; "In the present case also the statute provides for a hearing. However, that hearing is only to find out whether the assessee has contravened Section 78 (2) and not to find out evasion of tax which function is assigned not to the officer at the check-post but to the AO in assessment proceedings. In the circumstances, we are of the view that mens rea is not an essential element in the matter of imposition of penalty under Section 78 (5)." 35. In view of the aforesaid discussion, our answers to the q....