Section 278ECentral Act
Section 278E: [ Presumption as to culpable mental state. [ Inserted by Act 46 of 1986, Section 29 (w.e.f. 10.9.1986).]
[ Presumption as to culpable mental state. [ Inserted by Act 46 of 1986, Section 29 (w.e.f. 10.9.1986).]
(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.] [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]Previous
Sec 278D — Presumption as to assets, books of account, etc., in certain cases
Next
Sec 279 — Prosecution to be at instance of [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).]
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.