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  • section 135-presumption-of-culpable-mental-state-66829fbc28263b967f0958e4
Section 134Section 136
Section 135

Presumption of Culpable Mental State

The Uttar Pradesh Goods and Services Tax Act, 2017
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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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