Chapter XIX - Offences and penalties
Section 135
Section 135: Presumption of culpable mental state
In prosecution for an offence requiring a culpable mental state, the court presumes that state, while the accused may prove its absence.
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Need advice on Section 135?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Prosecution context
The presumption applies to a prosecution for an offence that requires a culpable mental state.
Defence
The accused can prove absence of that mental state for the charged act.
Defined concept
The section includes intention, motive, knowledge, belief and reason to believe within culpable mental state.
Prosecution context
The presumption applies to a prosecution for an offence that requires a culpable mental state.
Defence
The accused can prove absence of that mental state for the charged act.
Defined concept
The section includes intention, motive, knowledge, belief and reason to believe within culpable mental state.
Practical checklist
Do
- Identify the charged offence and its mental-state element.
- Preserve evidence of knowledge, intent and contemporaneous controls.
- Review the statutory burden and criminal record with counsel.
Frequently asked questions
Is the presumption irrebuttable?
No. Section 135 expressly permits a defence proving absence of the culpable mental state.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026