Section 135 UP GST Act 2017 : Presumption of culpable mental state

By | July 7, 2017
(Last Updated On: July 7, 2017)

Section 135 UP GST Act 2017

[ Section 135 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Presumption of culpable mental state  and is covered in Chapter XIX  : Offences and Penalties  ]


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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