STATE OF MYSORE Vs. S S UMANDI

JUDGEMENT

(1.) These revision petitions are presented by the State Government against the order of remand made by the Sales Tax Appellate Tribunal in two appeals the source of which was a proceeding commenced under section 10A of the Central Sales Tax Act. The Commercial Tax Officer found the respondent, who was a manufacturer of sarees, guilty of offences under clauses (b) and (d) of section 10 of the Central Sales Tax Act which will be referred to as "the Act" in the course of this judgment. So, he imposed a penalty of Re. 250 with respect to each of those offences.

(2.) But in appeal the penalty with respect to the offence under section 10(b) was set aside by the Deputy Commissioner, but with respect to the offence under section 10(d) he confirmed the order of the Commercial Tax Officer.

(3.) But in the further appeal to the Sales Tax Appellate Tribunal there was a remand of the matter to the Deputy Commissioner only with respect to the offence referred to in clause (d) of section 10. The Tribunal dissented from the view taken by the Deputy Commissioner that mens rea was not an ingredient of the offence to which section 10(d) refers. In the opinion of the Tribunal it was the duty of the Commercial Tax Officer to record a finding with respect to the existence of mens rea even with respect to that offence. So, there was a remand by the Tribunal to the Deputy Commissioner for a disposal of the appeal according to law.