REGENT COMPUTRONICS PVT. LTD.

AMULAKH AND COMPANY Appellant

V/S

STATE OF GUJARAT Respondents

Referred Judgements :-

GULJAG INDUSTRIES VS. COMMERCIAL TAXES OFFICER [REFERRED TO]
BHARJATIYA STEEL INDUSTRIES VS. COMMISSIONER SALES TAX U P [REFERRED TO]
GENERAL INSTRUMENTS COMPANY VS. UNION OF INDIA [REFERRED TO]
UNION OF INDIA VS. DHARMENDRA TEXTILE PROCESSORS [REFERRED TO]
ASSISTANT COMMERCIAL TAXES OFFICER VS. BAJAJ ELECTRICALS LTD [REFERRED TO]
G P CERAMICS PVT LTD VS. COMMISSIONER TRADE TAX UP [REFERRED TO]
PEPSICO INDIA HOLDINGS P LTD VS. STATE OF KERALA [REFERRED TO]
ASSISTANT COMMR VS. AMARA RAJA BATTERIES LTD [REFERRED TO]
C I T DELHI VS. ATUL MOHAN BINDAL [REFERRED TO]
COMMISSIONER OF SALES TAX UP VS. SANJIV FABRICS [REFERRED TO]
BHAI JASPAL SINGH VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
BAJAJ HINDUSTAN LTD VS. SIR SHADI LAL ENTERPRISES LTD [REFERRED TO]

JUDGEMENT

(1.) THIS Tax Appeal has been admitted on the following two questions.

(2.) WHETHER on the facts and circumstances of the case, the Appellate Tribunal was right in law in imposing penalty even though admittedly there is no mens-rea

(3.) SO far as the second question with regard to penalty is concerned, though the Tribunal had reduced the penalty, but the question is as to whether in absence of mens rea, penalty can be imposed on the assessee under section 45 of the Act. Sub-section (9) of section 45 of the Act provides that if Commissioner has reason to believe that any person is liable to pay penalty, then he has to serve a show cause notice to the assessee as to why penalty may not be imposed. Further under sub-section (10) he may hold an inquiry and make such order as he thinks fit.

Click here to view full judgment.

AMULAKH & COMPANY Vs. STATE OF GUJARAT

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address