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

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....l State Section 135 of CGST Act, 2017 provides that in case of an offence involving culpable mental state on the part of accused, the court shall presume such state unless the accused proves that fa....

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....ng the facts it contains in the following cases: * Death of person or person who cannot be found, incapable of giving evidence or is kept out of way by adverse party or whose presence require substa....