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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Chapters List Chapter XVII PROSECUTION AND COMPOUNDING OF OFFENCES This

Section 75 - Presumption of culpable mental state - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XVII
PROSECUTION AND COMPOUNDING OF OFFENCES
  • Contents

75. Presumption of culpable mental state

(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

Explanation.- In this section, “culpable mental state” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact.

(2) For the purposes of this section, a fact is said to be proved only when the Court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.

 
 
 
 

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