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		<title>Section 135 Maharashtra GST Act 2017 : Presumption of culpable mental state</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Mon, 10 Jul 2017 04:16:53 +0000</pubDate>
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		<category><![CDATA[Section 135 Maharashtra GST Act 2017]]></category>
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					<description><![CDATA[<p>Section 135 Maharashtra GST Act 2017 [ Section 135  Maharashtra 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… <span class="read-more"><a href="https://www.taxheal.com/section-135-maharashtra-gst-act-2017.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Section 135 Maharashtra GST Act 2017</h1>
<p>[ Section 135  <a href="http://taxheal.com/maharashtra-gst-act-2017.html" target="_blank" rel="noopener">Maharashtra GST Act 2017</a> explains <b>Presumption of culpable mental state </b><b> </b>and is covered in <strong>Chapter XIX  : </strong><strong>Offences and Penalties </strong><strong> </strong><strong>]</strong></p>
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<p><b>Presumption of culpable mental state</b></p>
<p><b>135.</b> 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.</p>
<p><i>Explanation</i>.—For the purposes of this section,—</p>
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<td align="right" valign="top">(<i>i</i>)</td>
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<td class="list" align="justify" valign="top">the expression &#8220;culpable mental state&#8221; includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact ;</td>
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<td align="right" valign="top">(<i>ii</i>)</td>
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<td class="list" align="justify" valign="top">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.</td>
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<h2>Read Complete Maharashtra GST Act 2017</h2>
<p><a href="http://taxheal.com/maharashtra-gst-act-2017.html" target="_blank" rel="noopener">Maharashtra GST Act 2017</a></p>
<p><a href="http://taxheal.com/maharashtra-gst-rules-2017.html" target="_blank" rel="noopener">Maharashtra GST Rules 2017</a></p>
<p><a href="http://taxheal.com/category/maharashtra-gst-act-notifications" target="_blank" rel="noopener">Maharashtra GST Notifications</a></p>
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<p><a href="http://taxheal.com/maharashtra-gst-bill-2017.html">Maharashtra GST Bill 2017 </a></p>
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