Section 9C of The Central Excise Act, 1944 View Chapter 2

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.]

1Ins. by Act 36 of 1973, s. 21.