TMI BlogPresumption as to culpable mental stateX X X X Extracts X X X X X X X X Extracts X X X X ..... secution for any offence under this Act which requires a culpable mental state on the part of the ac cused, the court shall presume the existence of such mental state but it shall be a defence for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.] --------------------- Notes:- 1. Inserted vide Taxation La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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