https://www.taxtmi.com/acts?id=25962 Where a culpable mental state is an element of an offence, the court shall presume its existence, but the accused may defend by proving absence of that mental state. Culpable mental state includes intention, motive, knowledge, and belief or reason to believe. A fact is treated as proved only when the court believes it exists beyond reasonable doubt. en-us Sat, 17 Jun 2017 12:19:58 +0530 Sat, 29 Jul 2017 11:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25962 Where a culpable mental state is an element of an offence, the court shall presume its existence, but the accused may defend by proving absence of that mental state. Culpable mental state includes intention, motive, knowledge, and belief or reason to believe. A fact is treated as proved only when the court believes it exists beyond reasonable doubt. Act-Rules GST - States Sat, 17 Jun 2017 12:19:58 +0530 https://www.taxtmi.com/acts?id=25962