Report No. 61
Chapter 5
Punishment for Evasion of Sales Tax
Introductory
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.
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