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[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Odisha - Subsection

Section 18(5) in The Orissa Luxury Tax Act, 1995

(5)In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such culpable mental state until the contrary is proved.Explanation. - For the purposes of this Sub-section, "culpable mental State" shall include intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact.