Section 490 — Presumption as to culpable mental state
Old Act equivalent: Section 278E of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- (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. (2) For the purposes of this section, the expression “culpable mental state” includes intention, motive or knowledge of a fact or belief in, or reason to believe, a fact.
(3) 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. Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: All prosecution proceedings under the Act where culpable mental state is required.
- Conditions: Court shall presume existence of culpable mental state; accused must prove absence beyond reasonable doubt.
- Time limits: None.
- Monetary limits: None.
- Exceptions: Culpable mental state includes intention, motive, knowledge of a fact, belief in or reason to believe a fact. Proof requires beyond reasonable doubt, not merely preponderance of probability.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.