Presumption of culpable mental state places burden on accused to prove absence of intent in tax offence prosecutions. The court shall presume that the accused possessed the requisite culpable mental state (including intention, motive, knowledge, or belief) for the offence, but it is a defence for the accused to prove absence of that mental state regarding the charged act; the explanation states that a fact is proved only when believed beyond reasonable doubt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Presumption of culpable mental state places burden on accused to prove absence of intent in tax offence prosecutions.
The court shall presume that the accused possessed the requisite culpable mental state (including intention, motive, knowledge, or belief) for the offence, but it is a defence for the accused to prove absence of that mental state regarding the charged act; the explanation states that a fact is proved only when believed beyond reasonable doubt.
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