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1 - 9 of 9 (0.48 seconds)Section 10 in Estate Duty act, 1953 [Entire Act]
Estate Duty act, 1953
Section 8 in The Foreign Exchange Regulation Act, 1973 [Entire Act]
Section 19 in The Foreign Exchange Regulation Act, 1973 [Entire Act]
Section 56 in The Foreign Exchange Regulation Act, 1973 [Entire Act]
Section 76 in The Foreign Exchange Regulation Act, 1973 [Entire Act]
George Da Costa vs Controller Of Estate Duty In ... on 28 October, 1966
In such offences of absolute liability like speeding in excess of the limits laid down in that zone, all that prosecution has to prove is that the accused, whether he was aware or not, was driving his automobile at a speed higher than the prescribed one. No explanation of the accused can exculpate him but the penalties in such cases would be nominal fines. The second group would be offences in which there is no necessity for the prosecution to prove mens rea but the only actus rea which consists of doing a prohibited act. Here, unlike the offences of absolute liability, it is open to the accused to avoid liability by proving, firstly, that he took all reasonable care or that the act complained of does not fall within the prohibited category. An honest and reasonable belief in a state of facts which if they existed would make the acts of the accused innocent affords an excuse for doing what would otherwise be an offence.
The Foreign Exchange Regulation Act, 1973
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