2015 (12) TMI 716

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....ourt : 1. The present revision petition has been filed against the order dated 16.01.2013 passed by the learned Rajasthan Tax Board, Ajmer in Appeal No.1021/2011/Jodhpur - Commercial Taxes Officer, Anti-Evasion, Jodhpur Vs. M/s.Ganga Jamuna), partly allowing the appeal against the appellate order passed by Deputy Commissioner (Appeals) dated 12.11.2010. 2. Both the learned counsels at the Bar su....

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....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, headed by Hon'ble the Acting Chief Justice, held as under:- "34. The suspicion or doubt on the documents to be false or forged, per se, does not attract levy of penalt....

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....sion of false or forged document or declaration, necessarily involves adjudication, for which mens rea is relevant, and is a necessary ingredient. 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....

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....tion 78, on proving violation of sub-section (2) of Section 78 of the RST Act, 1994. (iii)The amendment of Rule 55 of the RST Rules, 1995, in pursuance to the decision of the Hon'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 wa....