What is a culpable state of mind?
Question 18
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What is a culpable state of mind?
Ans. While committing an act, a “culpable mental state” is a state of mind wherein-
• the act is intentional;
• the act and its implications are understood and controllable;
• the person committing the act was not coerced and even overcomes hurdles to the act committed;
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