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Report No. 61

Chapter 5

Punishment for Evasion of Sales Tax


5.1. The question of mens rea with regard to offences.-

One of the questions which we have been asked to consider is, whether the provisions with regard to penalties for the evasion of sales tax should not be amended, so as to do away with the concept of mens rea or to bring them in line with the recommendation made by this Law Commission in its 47th Report with regard to offences under other fiscal laws.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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