Transitional_Provisions
Section 177 : Finished goods removed for carrying out certain processes and returned on or after the appointed day – Transitional Provisions
June 10, 2017
Transitional_Provisions
Section 178 : Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract – Transitional Provisions
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Section 94 : Presumption of culpable mental state – Prosecution And Compounding Of Offences

Prosecution_And_Compounding_Of_Offences

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 such mental state with respect to the act charged as an offence in that prosecution.
Explanation.— In this section, “culpable mental state” includes intention, motive, knowledge of a fact, and 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 its existence is established by a preponderance of probability.

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