section 135
offence.
The Manipur Goods and Services Tax Act, 2017Chapter XIX OFFENCES AND PENALTIES
In any prosecution for an offence under this"Act which requires a culpable mental state on the .. pllrl of the accused, the court shall presume th! existence ?f suchmentalstate .butit shall be a defence for the accused to prove the fact thathe bad no such mental state with respect· to the act. charged as an offence in that prosecution. Explanation:- FOIJhe p? ?·? secnon,« (i) the expre?ion ·c?pabfe mental state" includes intention, motive, knowledge ofa fact, and beliefin, or reason to believe, a fact; (ii) a fact is said to be proved only wlten the court believes it •· to exist beyond reasonable doubt ·and·. not merely when its existence is established by a preponderance of · probability.
Study data processing for this section.
PDF: pending for this language.