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of <h1>Wealth Tax Act requires presumption of culpable mental state; accused must prove absence beyond reasonable doubt.</h1> In prosecutions under the Wealth Tax Act, 1957, where a culpable mental state is required, the court is to presume its existence. However, the accused can defend themselves by proving the absence of such a mental state concerning the alleged offense. 'Culpable mental state' encompasses intention, motive, knowledge, or belief in a fact. For a fact to be considered proven under this section, it must be established beyond a reasonable doubt, not merely by a preponderance of probability. This provision was inserted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986.
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