Section 135 of Rajasthan GST Act: “Presumption of Culpable Mental State”

Section 135 : “Presumption of Culpable Mental State (Rajasthan GST Act, 2017)

Provisions under Section 135 of the Rajasthan GST Act, 2017 relating to “Presumption of Culpable Mental State”, are as under:

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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