Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 135

In any prosecution for an offence under this"Act which requires a culpablemental state on the

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In any prosecution for an offence under this"Act which requires a culpablemental state on the .. pllrl of the accused, the court shall presumeth!existence ?f such mentalstate .butitshall be a defence for the accused to prove the fact thathe bad no such mental state with respect·to the act. chargedas an offence in that prosecution. Explanation:-FOIJhep? ?·? secnon,« (i) the expre?ion·c?pabfe mental state" includes intention, motive, knowledgeofa fact, and beliefin, or reason to believe, a fact; (ii) a fact is said to be provedonlywlten the court believes it •·to exist beyond reasonable doubt ·and·. not merely when its existence is established by a preponderanceof · probability.

Section 135 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai