Section 93(12) in West Bengal Value Added Tax Act, 2003
(12)In any prosecution for an offence under this Act requires a culpable mental state on the part of accused, the core 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 clause (d) of sub-section (4) continues, such offence shall be deemed to be a continuing offence.
