Supreme Court · 2001 INSC 481 · Decided 4 October 2001
State of Rajasthan and ANR. v. M/S. D.P. Metals
- Court
- Supreme Court of India
- Citation
- 2001 INSC 481 · [2001] SUPP. 3 S.C.R. 572
- Case number
- CIVIL APPEAL No. 5085/2000
- Decided
- 4 October 2001
- Bench
- B.N. KIRPAL, N. SANTOSH HEGDE, B.N. AGRAWAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
c D E F G Sales Tax: Rajasthan Sales Tax Act, 1994-Section 78(2) & (5)-/nspection of documents at check-post-Non-production of declaration Form ST 18k Levy of penalty-Validity and legislative competence of State on levy of penalty-Held, the levy is valid as State has legislative competence to II o.f Seventh Schedule-Rajasthan Sales Tax Act, 1954 (since repealed)-Sections 22-A & 22-B. Levy o.f Penalty at 30% after issuing show-cause notice-Discretion of Revenue not to levy or levy lesser penalty-Existence o.f mens rea-Held, on .facts, necessary documents not produced even after
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