False Statements in Accounts: Accused Must Disprove Presumed Guilty Mind u/ss 276(C) & 277.

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....Complaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - In every prosecution case, the Court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. No doubt, this presumption is a rebuttable one.....