Section 35D

Presumption as to culpable mental state. Repealed

The Gift-tax Act, 1958

  • Act 18 of 1958
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to provide for the levy of gift-tax

All sections
1(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 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 sub-section, ―culpable mental state‖ 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 its existence is established by a preponderance of probability.

Notes

1. Ins. by Act 46 of 1986, s. 41 (w.e.f. 10-9-1986).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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