https://www.taxtmi.com/acts?id=26552 The Act presumes the existence of any required culpable mental state in prosecutions, while allowing it as a defence for the accused to prove absence of that mental state regarding the charged act. "Culpable mental state" is defined to include intention, motive, knowledge, and belief or reason to believe. The provision further prescribes that a fact is proved only when the court believes it to exist beyond reasonable doubt and not by mere preponderance of probability. en-us Sat, 17 Jun 2017 17:23:07 +0530 Sat, 17 Jun 2017 17:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26552 The Act presumes the existence of any required culpable mental state in prosecutions, while allowing it as a defence for the accused to prove absence of that mental state regarding the charged act. "Culpable mental state" is defined to include intention, motive, knowledge, and belief or reason to believe. The provision further prescribes that a fact is proved only when the court believes it to exist beyond reasonable doubt and not by mere preponderance of probability. Act-Rules GST - States Sat, 17 Jun 2017 17:23:07 +0530 https://www.taxtmi.com/acts?id=26552