Section 135 - Presumption of culpable mental state of CGST ACT, 2017

              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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