https://www.taxtmi.com/acts?id=27849 Presumption of a culpable mental state applies in prosecutions under the Jharkhand GST Act where such an element is required: the court presumes the requisite mental state, and the accused may rely on a rebuttable defence by proving absence of that mental state. Culpable mental state encompasses intention, motive, knowledge, and belief or reason to believe a fact. Proof of a fact requires the court to believe it beyond reasonable doubt, not merely by a preponderance of probability. en-us Mon, 26 Jun 2017 14:48:34 +0530 Mon, 26 Jun 2017 14:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27849 Presumption of a culpable mental state applies in prosecutions under the Jharkhand GST Act where such an element is required: the court presumes the requisite mental state, and the accused may rely on a rebuttable defence by proving absence of that mental state. Culpable mental state encompasses intention, motive, knowledge, and belief or reason to believe a fact. Proof of a fact requires the court to believe it beyond reasonable doubt, not merely by a preponderance of probability. Act-Rules GST - States Mon, 26 Jun 2017 14:48:34 +0530 https://www.taxtmi.com/acts?id=27849