Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL

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