Presumption of culpable mental state

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Central Goods and Service Tax Act, 2017

Presumption of culpable mental state (Sec. 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,—

  1. the expression “culpable mental state” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact;
  2. 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.
  3. Notes

    • This section provides presumption of culpable mental state by the court unless otherwise proved by the accused.

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