Report No. 61
Mens Rea
5.2. Recommendations in Law Commission's 47th Report.-
It may be noted that this Law Commission, in its Report on the offences connected with social and economic legislation,1 made several recommendations for amendment of the enactments dealing with social and economic offences, including laws relating to direct taxation. It should be noted, however, that not all the amendments recommended in the Report were applicable to laws relating to direct taxes. Some of the recommendations for amendment were expressly stated as not applicable to the Income-tax Act and other taxation laws, having regard to the complicated nature of offences under those laws. Thus, it was noted in that Report2 that provisions as to the following were absent from the Income-tax Act:-
(i) Elimination or modification of mens rea;
(ii) Confiscation;
(iii) Stoppage of business (on conviction);
(iv) Higher powers of Magistrate;
(v) Special rules of evidence.
1. 47th Report of the Law Commission (Social and Economic Offences).
2. 47th Report (Social and Economic Offences), para. 15.54.
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