Section 135 Presumption of culpable mental state, CGST Act, 2017

 

 

Sec 135 of CGST Act, 2017 Presumption of culpable mental state

 

The below post explains about Presumption of culpable mental state under section 135 of CGST Act,2017.

 

Section 135 of CGST Act, 2017 explains Presumption of culpable mental state as below: (The amendments if any will also be updated here soon).

 

The extract of Section 135 of CGST Act,2017 quoted below:

 

135 Presumption of culpable mental state

 

135. 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 mental state

but it shall be a defence for the accused to prove the fact that he had no such mental state

Section 135 Presumption of culpable mental state, CGST Act, 2017with respect to the act charged as an offence in that prosecution.

Explanation. —For the purposes of this section, ––

(i) the expression “culpable mental state” includes intention, motive, knowledge

of a fact, and belief in, or reason to believe, a fact;

(ii) a fact is said to be proved only when the court believes it to exist beyond

reasonable doubt and not merely when its existence is established by a preponderance

of probability.

 

 

The above information clarifies about Presumption of culpable mental state under section 135 of CGST Act,2017.  

 

If you have any comments about Section 135 of CGST Act, 2017 explaining Presumption of culpable mental state, share below your thoughts:

 

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