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Report No. 61

5.3. Amendment on above matters not recommended in taxation law.-

But amendments for inserting such provisions in the enactment relating to direct taxes were ruled out, having regard to the complicated nature of the offences under the Act.

5.4. Change in Sales tax law not recommended, as regards mens rea.-

The same reasoning applies to offences under sales tax laws. That the offences under the Sales Tax Act will be of a complicated nature, cannot be denied. No change is therefore, recommended on the question of mens rea.1

1. Para. 5.2(i), supra.

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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