Section 35-O of The Wealth-tax Act, 1957 View Chapter 8

Presumption as to culpable mental state.

   1[35-O.  Presumption as to culpable mental state.— (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.]]

1Ins. by Act 46 of 1986, s. 39 (w.e.f. 10-9-1986).