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Section 135: Presumption of culpable mental state.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 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.

Where this provision sits

ActThe Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section135
Marginal notePresumption of culpable mental state.
JurisdictionState of Meghalaya
StatusIn force as published by the source

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