Section 19(5) in The West Bengal Luxury Tax Act, 1994
(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.
