Bare ActsThe Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)

Section 135

Presumption of culpable mental state

Amendment status not verified — confirm the current text below against the official source.

Presumption of culpable mental state.—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.

Section 135 – The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017) | DailyLaw.ai