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[Cites 0, Cited by 0] [Section 82] [Entire Act]

State of Odisha - Subsection

Section 82(8) in Orissa Value Added Tax Act, 2004

(8)In any prosecution for an offence under this section, 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.Explanation. - In this sub-section "culpable mental state" includes intention, motive, knowledge of a fact and belief on, or reason to believe, a fact.