Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136

Presumption of culpable mental state shifts burden to the accused to prove absence of guilty mind in GST offences.

Presumption of culpable mental state places on the accused the burden of proving the absence of intention, motive, knowledge, belief, or reason to believe when such a mental element is material to an offence. Statements made or signed on appearance to a summons are relevant to prove their contents when the declarant is dead, cannot be found, is incapable of giving evidence, is kept out of the way by an adverse party, where attendance would cause unreasonable expense or delay, or when the court, finding it just, admits the statement despite the person being examined as a witness.