SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss — 2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss
Subject matter: Tax & Customs

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.33 & 34---Offences and penalties---Default surcharge---Establishment of mens rea---Scope---Initial onus of proving mens rea in the context of penalty for late filing of returns is on the department---Imposing of penalties in case of committing default in payment of tax or late filing of sales tax returns is not automatic and some determination with regard to element of mens rea is required and the presence of mens rea is essential for imposition of any penalty under the law---Mens rea in short denoted the state of mind that would compel a person to deviate from the law or to commit an offence which also encompassed recklessness within its ambit---Concept of mens rea basically revolved around the state of mind and the conduct of the person---Necessary to establish mens rea before levying penalty and imposition of penalty was a quasi-criminal act.

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