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Anwar Hasan Khan vs Mohammad Shafi And Ors. on 19 October, 2001

He next contended that penalty cannot be imposed upon petitioners. Adopting submissions of learned counsel for petitioners in other connected petitions, he submits that for imposing penalty mens rea is pre-condition which is lacking in case of present petitioners. Apart from the decisions relied upon by learned counsel for petitioners in other connected writ petition, he places his reliance on the decisions of Hon'ble Supreme Court in (1996) 17 STC 510 Anwar Hassan Khan vs. Mohd. Shafi & ors reported in (2001) 8 SCC 540; Civil Appeal No.2217/2011, Commercial Tax Officer v. M/s Bombay Machinery Store; State of UP vs. Vam Organic Chemicals reported in (2010) 6 SCC 222; Pepsico India Holdings Pvt. Ltd. 23 vs. State of Kerala & ors reported in (2009) 15 STJ 245 (SC).
Supreme Court of India Cites 5 - Cited by 88 - Full Document
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