https://www.taxtmi.com/acts?id=30124 The Act presumes the existence of a culpable mental state in prosecutions where mens rea is required, subject to a defence in which the accused proves absence of that state regarding the charged act. "Culpable mental state" includes intention, motive, knowledge, and belief or reason to believe. The accused bears the defensive evidentiary task of rebutting the presumption, and a fact is deemed proved only when the court believes it beyond reasonable doubt, not by a mere preponderance of probability. en-us Sat, 08 Jul 2017 15:35:04 +0530 Mon, 31 Jul 2017 11:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30124 The Act presumes the existence of a culpable mental state in prosecutions where mens rea is required, subject to a defence in which the accused proves absence of that state regarding the charged act. "Culpable mental state" includes intention, motive, knowledge, and belief or reason to believe. The accused bears the defensive evidentiary task of rebutting the presumption, and a fact is deemed proved only when the court believes it beyond reasonable doubt, not by a mere preponderance of probability. Act-Rules GST - States Sat, 08 Jul 2017 15:35:04 +0530 https://www.taxtmi.com/acts?id=30124