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Presumption as to culpable mental state.

Section 54 - Acts - OFFENCES AND PROSECUTIONS - Other Direct Tax / Income Tax - Section 54 - 54. (1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the exis .....

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uot; includes intention, motive or knowledge of a fact or 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 .....

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