Act Number: 27

Act Name: The Wealth-tax Act, 1957

Year: 1957

Enactment Date: 1957-09-12

Long Title: An Act to provide for the levy of wealth-tax.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 35O: Presumption as to culpable mental state.
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. 39 (w.e.f. 10-9-1986).
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