https://www.taxtmi.com/manuals?id=2713 Presumption of culpable mental state places on the accused the burden of proving the absence of intention, motive, knowledge, belief, or reason to believe when such a mental element is material to an offence. Statements made or signed on appearance to a summons are relevant to prove their contents when the declarant is dead, cannot be found, is incapable of giving evidence, is kept out of the way by an adverse party, where attendance would cause unreasonable expense or delay, or when the court, finding it just, admits the statement despite the person being examined as a witness. en-us Tue, 09 May 2023 17:25:00 +0530 Tue, 06 Jun 2023 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2713 Presumption of culpable mental state places on the accused the burden of proving the absence of intention, motive, knowledge, belief, or reason to believe when such a mental element is material to an offence. Statements made or signed on appearance to a summons are relevant to prove their contents when the declarant is dead, cannot be found, is incapable of giving evidence, is kept out of the way by an adverse party, where attendance would cause unreasonable expense or delay, or when the court, finding it just, admits the statement despite the person being examined as a witness. Manuals GST Tue, 09 May 2023 17:25:00 +0530 https://www.taxtmi.com/manuals?id=2713