| http://www.w3.org/ns/prov#value | - Penalty is a civil obligation and coercive measure to check loss of revenue and unless the statute specifically prescribes the need to establish ???????Mens Rea???????? or guilty mind, it would be sufficient enough to prove that a default in complying with the statute has occurred for the purpose of imposing penalty.Section 9D ???????? Relevancy of Statements under certain circumstances: -(1) A st
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