Section 135 of Manipur GST Act 2017
( Section 135 of Manipur 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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