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
with 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.
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