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The SIKKIM GOODS AND SERVICE TAX ACT,2017 Section 136
State: Sikkim
Year: 2017
preponderance of probability
View Complete Act List Judgments citing this sectionThe Meghalaya Regulation of Gaming Act, 2021 (Act No. 9 of 2021) Section 2
Title: Definitions
State: Meghalaya
Year: 2021
In this Act, unless there is anything repugnant to the subject or the context otherwise requires: - (a) Act means the Meghalaya Regulation of Gaming.Act, 2021. (b) Adjudicating Officer means the Commissioner of Tax or any...
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 25
Title: Appeal to the Appellate Tribunal from orders of enhancement by
State: Central
Year: 1958
1 [Chief Commissioner or Commissioner] 2 [(1) An assessee objecting to an order passed by the 1 [Chief Commissioner or Commissioner] 3 [under section 17 or section 17A] or to an order of enhancement passed by...
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Central Excise Act, 1944 Section 09C
Title: PRESUMPTION OF CULPABLE MENTAL STATE
State: Central
Year: 1944
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...
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1898 Section 342
Title: Power to examine the accused: Notes Any defect in the examination of the accused under Section 342, Cr. P. C., amounted
State: Central
Year: 1898
1) Cr LJ 315 : AIR 1961 SC 175. Section 342 ilself lays down in explicit terms that although an accused person cannot be compelled to answer a question put to him by the Court, the...
View Complete Act List Judgments citing this sectionThe Protection of Children from Sexual Offences Act, 2012 Section 30
Title: (1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the
State: Central
Year: 2012
(2) For the purposes of this section, a fact is said to be proved only when the Special Court believes it to exist beyond reasonable doubt and not merely when its existence is established by a...
View Complete Act List Judgments citing this sectionWealth Tax Act, 1957 Section 35N
Title: Presumption as to books of account, etc., in certain cases.—
State: Central
Year: 1957
1) Where during the course of any search made under section 37A, any books of account or other documents, articles or things including money have been found in the possession or control of any person and...
View Complete Act List Judgments citing this sectionJharkhand Value Added Tax Act, 2005 Section 84
Title: Offences and Penalties —
State: Jharkhand
Year: 2005
(1) Whoever, not being a registered dealer falsely represents that he is or was a registered dealer at the time when he sells or buys goods shall, on conviction, be punished with imprisonment for a terms...
View Complete Act List Judgments citing this sectionSikkim Anti Drugs Act, 2006 Section 16
State: Sikkim
Year: 2006
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 purpose of this section, a fact is said to...
View Complete Act List Judgments citing this sectionThe Chhattisgarh Goods and Services Tax Act, 2017 Section 135
Title: In any prosecution for an offence under
State: Chattisgarh
Year: 2017
Presumption of culpable this Act which requires a culpable mental' mental state. state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for...
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