2004 (2) TMI 3 - SUPREME COURT

Scope & ambit of s. 276CC - Asst. CIT, filed a complaint in terms of s. 276CC in the Court of the Chief Judicial Magistrate who had issued process of taking cognizance of offence - challenge to the legality of the proceedings pending in the CJM - There is a statutory presumption prescribed in s. 278E. The court has to presume the existence of culpable mental state, & absence of such mental state can be pleaded by an accused as a defence in respect of the act charged as an offence