Section 135 of CGST Act

Presumption of Culpable Mental State

 

Enforced w.e.f. 1-7-2017.

 

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.

 

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