Section 135 of Punjab GST Act 2017 : Presumption of culpable mental state.
Section 135 of Punjab GST Act 2017 ( Section 135 of Punjab 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… Read More »