Section 14(7) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(7)In any prosecution for an offence under this Act required a culpable mental state on the part of accused, the court shall presume the existence of such culpable mental state until the contrary is proved.Explanation. - In this sub-section, "culpable mental state" includes intention, motive, knowledge of a fact, or belief in, or reason to believe, a fact.
