Presumption as to culpable mental state

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..... nce 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 .....

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..... nd not merely when its existence is established by a preponderance of probability.] --------------------- Notes:- 1. Inserted vide Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w. .....

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