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Is Mens-Rea necessary for Tax Penalties?

By Sanjeev Sirohi

Published In

Tax LR (2009)

It is a basic cardinal principle of criminal law as we all know that, plainly speaking, we cannot say that a crime is perpetrated if the mind of the person doing the act in question be innocent. In other words, there can be no crime without an evil mind. The essence of an offence is a wrongful intent without which it cannot exist is the fundamental principle of almost all legal systems. Lord Kenyon, C. J. in Fowler v. Padget had rightly said that, “It is a principle of natural justice and of our law that the intent and act must both concur to constitute the crime (actus non facit reum, nisi mens sit area). Mens rea is a technical term which implies some blameworthy mental condition or guilty intent. For example, shooting in air is no crime but shooting with intent to kill a man is a crime. Similarly, causing injury to an assailant in private self-defence is certainly no crime, but the moment injury is caused with intent to take revenge, the act becomes criminal. Now I ....

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