Tag Archives: Section 135 of Sikkim GST Act 2017

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

By | June 10, 2018

Section 135 of Sikkim GST Act 2017 [ Section 135 of Sikkim GST Act 2017 explains Presumption of culpable mental state and is covered in  CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part… Read More »