...the question whether a penalty imposed under Section 271(1)(a) of the Act involves the element of mens rea and in support of his submission that it does he has placed before us several cases decided...on the part of the defaulter and taking into consideration the nature of the penalty, which is punitive, no sentence can be imposed under that provision unless the element of mens rea is established. In most cases of...the delay should not be accepted, and that as the element of mens rea was required to be proved and had not been proved, the penalties were liable to be cancelled.3. At the...

..., wherein it has been held in para 11 that:“11. … the presence or absence of mens rea and/or actus reus would be a determinative factor in imposing damages under Section 14-B, as also the quantum thereof since it is not inflexible that 100% of the arrears have to be imposed in all the cases. Alternatively...Officer Writ Appeals Nos. 1639-40 of 2011 passed by the High Court of Judicature at Madras.2. The High Court has taken a view that in the absence of a finding regarding mens rea/actus reus...logical that mens rea and/or actus reus was prevailing at the relevant time.”4. In the impugned judgment Writ Appeals Nos. 1639-40 of 2011, at para 23, it has been...

...penalties also in addition to other penalties in cases of default.Mens rea: Whether an essential element for imposing penalty for breach of civil obligations..., where it is essential for the ‘prosecution’ to establish that the ‘accused’ had the necessary guilty intention or in other words the requisite ‘mens rea’ to commit the alleged offence with which he is charged before recording his conviction, the obligation on the part of the Directorate of Enforcement, in cases of...the defaulter and taking into consideration the nature of the penalty, which is punitive, no sentence can be imposed under that provision unless the element of mens rea is established. In most cases of...

...), AC at p. 213: ‘The beginning of wisdom in all the “mens rea” cases … is as was pointed out by Stephen, J. in Tolson (1889) 23 QBD 168, (1886-90) All ER Rep 26, QBD at p. 185, that “mens rea” means a...an offence. But in comparison to mens rea, actus reus i.e mental element is considerably narrower and more demanding than that required for the principal offender. The distinction between mens rea and...jurisprudence is that element of mens rea and intention must accompany the culpable act or conduct of the accused. In respect of this mental element generally, Blackstone's Criminal Practice describes it...

... Public Prosecutions v. Morgan [1976 AC 182 : (1975) 2 All ER 347 (HL)], AC at p. 213: 'The beginning of wisdom in all the "mens rea" cases … is...state of affairs, is called the actus reus and the state of mind the mens rea of the crime." 44. We further find the said principle of criminal jurisprudence stated in Criminal Law by K.D. Gaur [Gaur, K.D.: Criminal Law — Cases and...not mens rea is an essential ingredient of an offence would depend on the object and purpose of a statute and the phraseology employed by the legislature in defining the offence. The doctrine that mens rea is an essential ingredient in every offence has three recognised exceptions: (i) cases not...

...an exhaustive argument before us on the question whether penalty imposed under Section 271(1)(a) of the Act involves the element of mens rea and in support of his submission that it does he has placed before us several cases decided...element of mens rea is established. In most cases of criminal liability, the intention of the legislature is that the penalty should serve as a deterrent. The creation of an offence by statute proceeds on...criminal or quasi-criminal establishment of mens rea is an essential ingredient and as such the statutory obligation is on the Revenue to prove that the assessee has acted deliberately in defiance of law or...

...Revenue, the assessee is exposed to penalty and the quantum of penalty is fixed. It is pointed out that even if in some statutes mens rea is specifically provided for, so is the limit or imposition of penalty, that is the maximum fixed or the quantum has to be between two limits fixed. In the cases at...criminal case, where it is essential for the “prosecution” to establish that the “accused” had the necessary guilty intention or in other words the requisite “mens rea” to commit the alleged offence with which he is charged before recording his conviction, the obligation on the part of the Directorate of Enforcement, in cases of...part of the defaulter and taking into consideration the nature of the penalty, which is punitive, no sentence can be imposed under that provision unless the element of mens rea is established. In most cases of...

...legislations. For framing charges in respect of those acts and omissions, in many cases, mens rea is not an essential ingredient; the concerned statute imposes a duty on those who are in charge of the...Code, the traditional rule of existence of mens rea is to be followed.7. In the facts of the present case itself, the prosecution has to prove that the appellants as promotors...charge-sheet against the appellants along with some others for their trial for the offence under Section 409 of the Penal Code. When the Special Judicial Magistrate, CBI Cases, Patna...

...involves the element of mens rea and in support of his submission that it does, he has placed before us several cases decided by this Court and the High Court in order to demonstrate that the..., which is punitive, no sentence can be imposed under that provision unless the element of mens rea is established. In most cases of criminal liability the intention of the legislature is that the...“reasonable cause”. The burden is ultimately on the assessee to plead and prove the “reasonable cause”. Consequently, no ‘mens rea’ could arise at all. In contradistinction to this where, it is a case of...

..., in many cases, mens rea is not an essential ingredient; the concerned statute imposes a duty on those who are in charge of the management, to follow the statutory provisions and once there is a...could not have relied upon the documents furnished by the defendants either for the purpose of finding out absence of mens rea on the part of the applicants or their involvement in the case...mens rea or actus reus.(4) If the allegation discloses a civil dispute, the same by itself may not be a ground to hold that the criminal proceedings should not be...

...‘prosecution’ to establish that the ‘accused’ had the necessary guilty intention or in other words the requisite ‘mens rea’ to commit the alleged offence with which he is charged before recording his conviction, the obligation on the part of the Directorate of Enforcement, in cases of..., which is punitive, no sentence can be imposed under that provision unless the element of mens rea is established. In most cases of criminal liability, the intention of the legislature is that the...appellant(s) for which the contribution of EPF could not have been deposited has not been looked into by the authority and the element of mens rea or actus reus is one of the essential elements which...

...Gardens Resort (supra) has taken a view that penalty under Section 78 is attracted in the cases where there is mens rea and penalty under Section 76 is attracted in those cases of failure to pay the...service tax where there is no mens rea, that cases in which penalties have been imposed under Section 78 cannot fall in respect of the same service tax evaded for a double penalty under Section 76 also...passed by CCE (Appeals), Chandigarh. Since, the facts and issue involved in both the appeals are common, same are being disposed of by a common order. In both these cases, the respondents are real...

...of section 10(b) of the Act and, in our opinion, no further finding is required that the assessee had also the mens rea. The statute does not contemplate that. Even otherwise, mens rea is a state of mind. Under the criminal law, mens rea is considered as the “guilty intention”, but when it is relatable to tax delinquency, which is a civil obligation, it implies a “blameworthy conduct”. Therefore, unlike in criminal cases, where...is essential for the prosecution to establish that the accused had a guilty intention or, in other words, the requisite mens rea before recording conviction, the obligation on the part of the Revenue, in cases of...section 10(b) of the Act, would bring the case of the defaulting party within the ambit of that section. The application of the doctrine of mens rea in cases of tax delinquency has been...

...cases where mens rea remains absent as in a case of rash and negligent driving under Section 279 read with Section 304-A IPC.”18. As has been noticed above, Om..., not “grave” since there is an absence of mens rea.19. Notwithstanding this, in State of Punjab v. Balwinder Singh (2012) 2...probation. There may also be situations where an offence is punishable under Section 304-A IPC in an accident “where mens rea remains absent” and refusal to release a convict on probation in such a case...

...plea of absence of mens rea and even in cases where the contravention was unintentional the person concerned could be held to have contravened the provisions of any such Licensing Order.4...-section (1) of Section 7 of the Act covers cases of only intentional contravention with the requisite mens rea or will also cover cases where contraventions are made unintentionally. However...amendment to cover even the cases where the mens rea was not established, i.e, if the contravention was unintentional. The respondent-District Magistrate and the respondent-Commissioner have held that even...

...and, in our opinion, no further finding is required that the assessee had also the mens rea. The statute does not contemplate that. Even otherwise, mens rea is a state of mind. Under the criminal law, mens rea is considered as the ‘guilty intention’, but when it is relatable to tax delinquency, which is a civil obligation, it implies a ‘blameworthy conduct’. Therefore, unlike in criminal cases, where...is essential for the prosecution to establish that the accused had a guilty intention or, in other words, the requisite mens rea before recording conviction, the obligation on the part of the Revenue, in cases of...party with in the ambit of that section. The application of the doctrine of mens rea in cases of tax delinquency has been nicely summed up in ‘Carpus Juris Secundum’, Volume 35, at page 580 in paragraph...

...(2001) 10 SCC 477, and held that such a relief should be granted where the offence had not been of a very grave nature and in certain cases where mens rea remains absent as in a...) and Harjinder Singh (PW 3) were charged under Sections 324/34 IPC and different trials were held in all the three cases. In the said case, the trial court came to the conclusion that only Harjinder...

...goods” by amending Act 7 of 2002. The Court also reiterated with approval the dictum in relation to the presence of mens rea in such cases holding that the modus operandi adopted by the consignee of...:“(i) Whether mens rea to evade the tax on the part of the dealer is a necessary ingredient for imposition of penalty under Section 78(5) of the Act of 1994, for violation of...case did indicate mens rea.12. This principle was further explained and was finally settled in a subsequent judgment of this Court in CTO v. Bajaj Electricals Ltd...

...legislature, under certain situations and circumstances, in its wisdom may think it so important, in order to prevent a particular act from being committed, to forbid or rule out the element of mens rea as a constituent part of a crime or of adequate proof of intention or actual knowledge. However, unless a statute either expressly or by necessary implication rules out ‘mens rea’ in cases of...philosophy but also in cause or the mens rea, the manner of its commission and the effect or result of such activity. Public order is well understood and fully comprehended as a problem associated...”.(Para 130)G. Terrorist and Disruptive Activities (Prevention) Act, 1987 — S. 2(1)(a)(i) — ‘Abet’ — Mens rea if essential — Cl. (i) of the definition vague...