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of <h1>Wealth-tax Act's New Section 35-O Shifts Burden of Proof, Presuming Culpable Mental State in Prosecutorial Proceedings</h1> Legal provision amends Wealth-tax Act by introducing section 35-O regarding presumption of culpable mental state in prosecutions. The amendment shifts burden of proof to accused, requiring them to demonstrate absence of intentional wrongdoing. Courts must presume mental state exists in offenses, but accused can present evidence to counter this presumption. Culpable mental state encompasses intention, motive, knowledge, and belief, with proof requiring establishment beyond reasonable doubt.
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