Section 19(5) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(5)In any prosecution for an offence under this Act which requires a culpable mental state on the part of an accused, the Court shall presume the existence of such culpable mental state until the contrary is proved.Explanation I. - In this sub-section, "culpable mental state" includes intention, motive, knowledge of a fact, or belief in, or reason to believe, a fact.Explanation II. - If any of the offences under sub-section (2) or sub-section (3) continues, such offence shall be deemed to be a continuing offence.
