2015 (5) TMI 1020

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....filed the present revision in this Court aggrieved by the said order. The position of law with regard to 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 proceedings, has been settled by the catena of judgments of the Hon'ble Supreme Court and has been reiterated succinctly 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, headed by Hon'ble the Acting Chief Justice, held as under:- "34. The suspicion or doubt on the ....

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.... 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 questions referred, are as follows: - (i)The requirement of mens rea is not relevant for the purpose of determining the liability for penalty, in terms of Section 78 (5) of the RST Act, 1994. (ii)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. (iii)The amendment of Rule 55 of the RST Rules, 199....

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....¤¹ सही है कि चेकिंग के दौरान अन्य दस्तावेजों के साथ प्रपत्र एस टी 18ए अपूर्ण मिला। यह भी सही है कि माल परिवहन के समय प्रपत्र एस टी 18ए पूर्ण भरा होना चà....

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....¤•à¥‡ पास अन्य दस्तावेज होने पर बिना किसी अन्य जांच के करापावंचन का आशय नहीं माना जा सकता व धारा 78 (5) के अधीन शास्ति आरोपित नहीं की जा सकती। 123 एस टी सी 1....

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....¤¾à¤¨à¥‡ वाले व्यवसायी द्वारा प्रपत्र एस टी 18ए पर दस्तखत करके भेज दिये जाने पर माल भेजने वाले का प्रपत्र एस टी 18ए पूर्ण भरकर भेजे व उसके द्वारा भकर नहà¥....