Act Number: 1

Act Name: The Central Excise Act, 1944

Year: 1944

Enactment Date: 1944-02-24

Long Title: An Act to consolidate and amend the law relating to central duties of excise 2* * *

Ministry: Ministry of Finance

Department: Department of Revenue

Section 9C: Presumption of culpable mental state.
    1[9C. 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.]
    
Notes:
1. Ins. by Act 36 of 1973, s. 21.
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