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Documents citing Parasnath Granite India Ltd. vs State Of Rajasthan And Anr. on 2 June, 2004

Assistant Commercial Taxes Officer vs Chand And Company on 24 May, 2006

If the aforesaid observations of the Division Bench in Parasnath's case (supra) is considered then it appears that the court had approved the Lalji Mulji concept of negating the aspect of mens rea in strictest possible terms when it is not applicable in the fiscal statutes. Thus, this Court feels that Parasnath having followed Lalji Mulji concept, Lalji Mulji's concept has to be given weightage over Parasnath for ultimate conclusion.
Rajasthan High Court - Jaipur Cites 24 - Cited by 0 - B Prasad - Full Document

Assistant Commercial Taxes Officer vs M/S. L.G. Electronics India Pvt. ... on 10 July, 2015

8. Counsel for the petitioner-revenue contended that it is a clearcut case of violation of Section 78(5) read with Rule 53 and she contended that both the appellate authorities deleted the penalty solely on the basis that mens rea was not proved by the revenue and contended that much water has flown thereafter and not only the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer : (2007) 7 SCC 269 as also the Larger Bench of this Court in the case of Assistant Commercial Taxes Officer Vs. M/s Indian Oil Corporation Ltd. (supra) has held that mens rea is not essential. After relying upon both the judgments, she contended that if the form was left blank, even though the claim of the assessee might have been that it was a stock transfer, even then it was with the intention of evasion of tax. She contended that when bills and vouchers were found, then why the declaration form ST-18A was left blank has not been clarified by the assessee before all the three authorities and both the appellate authorities have solely gone on the basis of mens rea when in a case like this, mens rea is not essential. She further contended that there was requirement of carrying declaration form ST-18A in a case of stock transfer as well and the assessee being a limited company was certainly aware of the declaration form to be carried which, in-fact, was carried but was blank for the reason best known to it. She further questioned that there was some purpose of tax evasion otherwise, the declaration form ST-18A though carried was duly signed but blank and even material particulars were blank.
Rajasthan High Court - Jaipur Cites 12 - Cited by 0 - Full Document
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