https://www.taxtmi.com/acts?id=28127 A statutory presumption assigns the existence of a culpable mental state in prosecutions for offences requiring such a state, while allowing the accused a defence by proving absence of that state. The provision defines culpable mental state to include intention, motive, knowledge, and belief or reason to believe, and mandates that a fact is proved only when believed to exist beyond reasonable doubt rather than by preponderance of probability. en-us Tue, 27 Jun 2017 15:42:51 +0530 Thu, 06 Jul 2017 17:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28127 A statutory presumption assigns the existence of a culpable mental state in prosecutions for offences requiring such a state, while allowing the accused a defence by proving absence of that state. The provision defines culpable mental state to include intention, motive, knowledge, and belief or reason to believe, and mandates that a fact is proved only when believed to exist beyond reasonable doubt rather than by preponderance of probability. Act-Rules GST - States Tue, 27 Jun 2017 15:42:51 +0530 https://www.taxtmi.com/acts?id=28127