Tag Archives: Section 135 Odisha GST Act 2017

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

By | July 11, 2017

Section 135 Odisha GST Act 2017 [ Section 135 Odisha 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… Read More »