Section 135
Presumption of culpable mental state
In force
Section 135. Presumption of culpable mental state.
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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-135.html
- Source confidence: Pending verification
Quick facts
- Section
- 135
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0