Supreme Court: No Penalty for Incomplete Vehicle Sale Records; Suspicion Alone Insufficient for Liability.

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Full Text of the Document

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....Levy of penalty for non-maintenance of complete and true accounts - sale of motor vehicles from another state - According to the Intelligence Officer, the sales were concluded at Kozhikode and hence the vehicles should have been registered within the State of Kerala. - Mere doubt cannot create any liability - No penalty - SC....