Section135
The Arunachal Pradesh Goods and Services Tax Act, 2017

Section 135

In force Act 7 of 2017 As on 11 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 7 of 2017

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 135 of the Arunachal Pradesh Goods and Services Tax Act, 2017. In any prosecution for an offence under Presumption this Act which requires a culpable of culpable mental state on the part of the mental state.

In any prosecution for an offence under Presumption this Act which requires a culpable of culpable mental state on the part of the mental state. 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. a 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.

Section 135, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017).

Questions about Section 135

How do I find court cases under Section 135 of the Arunachal Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 135, section 135 Arunachal Pradesh Goods and Services Tax Act, section 135 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Arunachal Pradesh Goods and Services Tax Act enacted?

Arunachal Pradesh Goods and Services Tax Act was enacted in 2017 as Act 7 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content). This page is not a substitute for legal advice.