Print

22/04/2024
Laws of Bangladesh

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II

LEVY AND COLLECTION OF DUTY

Presumption of culpable mental state
9B. (1) In any prosecution for an offence under this Act or the rules presumption made thereunder which requires a culpable mental state on the part of 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, 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.

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs