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The 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...

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Gift-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...

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Brief 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...

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Code 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...

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The 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...

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Wealth 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...

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Jharkhand 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...

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Sikkim 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...

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The 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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