https://www.taxtmi.com/acts?id=30675 Section 135 creates a rebuttable statutory presumption that a required culpable mental state exists in prosecutions under the Act, while permitting the accused to establish as a defence that they lacked that mental state. The provision defines culpable mental state to include intention, motive, knowledge, and belief (or reason to believe) and confirms that facts are proved only when the court is satisfied of their existence beyond reasonable doubt rather than by a preponderance of probability. en-us Wed, 26 Jul 2017 18:33:35 +0530 Wed, 26 Jul 2017 18:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30675 Section 135 creates a rebuttable statutory presumption that a required culpable mental state exists in prosecutions under the Act, while permitting the accused to establish as a defence that they lacked that mental state. The provision defines culpable mental state to include intention, motive, knowledge, and belief (or reason to believe) and confirms that facts are proved only when the court is satisfied of their existence beyond reasonable doubt rather than by a preponderance of probability. Act-Rules GST - States Wed, 26 Jul 2017 18:33:35 +0530 https://www.taxtmi.com/acts?id=30675