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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 20 Offences and Penalties, Prosecution and Compounding This

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Question 20 - Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 20
Offences and Penalties, Prosecution and Compounding
  • Contents

Q 20. Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL?

Ans. Yes.  However, Section 75 presumes the existence of a state of mind (i.e. “culpable mental state” or mensrea) required to commit an offence if it cannot be committed without such a state of mind
 
 
 
 
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