Home Acts & Rules GST - States Manipur SGST Manipur Goods and Services Tax Act, 2017 Chapters List Chapter XIX OFFENCES AND PENALTIES This
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Section 135 - Presumption of culpable mental state. - Manipur Goods and Services Tax Act, 2017Extract Presumption of culpable mental state . 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, (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.
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