Presumption of culpable mental state

Presumption of culpable mental state
Section 94
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
94. Presumption of culpable mental state
(1) In any prosecution for an offence 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 the fact that he had no

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