https://www.taxtmi.com/acts?id=27660 Presumption that a defendant possessed a culpable mental state applies in prosecutions requiring such an element, but it is a defence for the accused to prove absence of that mental state; culpable mental state includes intention, motive, knowledge and belief, and a fact is proved only when the court believes it beyond reasonable doubt, not by a preponderance of probability. en-us Mon, 26 Jun 2017 09:58:50 +0530 Thu, 27 Jul 2017 13:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27660 Presumption that a defendant possessed a culpable mental state applies in prosecutions requiring such an element, but it is a defence for the accused to prove absence of that mental state; culpable mental state includes intention, motive, knowledge and belief, and a fact is proved only when the court believes it beyond reasonable doubt, not by a preponderance of probability. Act-Rules GST - States Mon, 26 Jun 2017 09:58:50 +0530 https://www.taxtmi.com/acts?id=27660