TaxTMI 
TaxTMI 
2015 (5) TMI 1020
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....impugned order dated 29.03.2014 had set aside the penalty under Section 78 (5) of the RST Act, on the ground that ST-18A Form accompanying in the goods in transit was not complete. The relevant findings of the Tax Board in the order impugned is quoted herein below: " 2. The petitioner- Revenue has filed the present revision in this Court aggrieved by the said order. The position of law wi....
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....opportunity is to be given under Rule 55 (1) of the RST Rules, 1995, to a person, to produce the required documents and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State. It is only when a person despite giving such an opportunity, is not able to produce the document and/or declaration forms completed in all respects, when the goods....
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....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....
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....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 connect....