Section 135 – Presumption of culpable mental state of CGST ACT, 2017<\/p>\n
135. In any prosecution for an offence under this Act which requires a culpable mental
\nstate on the part of the accused, the court shall presume the existence of such mental state
\nbut it shall be a defence for the accused to prove the fact that he had no such mental state
\nwith respect to the act charged as an offence in that prosecution.
\nExplanation.\u2014For the purposes of this section,\u2013\u2013
\n(i) the expression \u201cculpable mental state\u201d includes intention, motive, knowledge
\nof a fact, and belief in, or reason to believe, a fact;
\n(ii) a fact is said to be proved only when the court believes it to exist beyond
\nreasonable doubt and not merely when its existence is established by a preponderance
\nof probability.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 135 – Presumption of culpable mental state of CGST ACT, 2017 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 … Continue reading “Section 135 – Presumption of culpable mental state of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/397"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=397"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/397\/revisions"}],"predecessor-version":[{"id":398,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/397\/revisions\/398"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}