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Section 71

The Assam Excise Act, 2000State Act of Assam · Act 14 of 2000

(1) W hen in any prosecutions under this A ct or in any p roceed ings taken under section 75 the question arises w hether an offence pun ishab le under this A ct has been 820 THE Presump­ tions as to offence under section 55 in certain cases.

Presump­ tions as to any spirit which contains any denaturant.

Liability to confiscation.

ISAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 committed in respect of -

(a) any intoxicant or hemp plant (Cannabis Sativa L ) ;

(b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant, other than ta ri;

or

(c) any materials such as are ordinarily used in the manufacture of any intoxicant ; if the person found in possession thereof fails to account satisfactorily for such possession, it may be presumed until the contrary is proved, that his possession was in contravention of the provisions of this Act.

(2) When in any prosecution under section 58 any licensed vendor is charged with perm itting drunkenness or intoxication in his shop or in any public room of his business premises, and it is proved that any person was drunk or intoxicated in such shop or room, it shall lie upon such vendor to prove that he and the person employed by him took all reasonable steps for preventing drunkenness or intoxication in such shop or room.

72. In prosecutions under section 55 when the accused person is proved to have been in possessionof any spirit which is, or contains or has been derived from, denatured spirit, and in respect of which any such alteration or attempt as is referred to in section 55 has been made, it may, from the mere fact of such possession, be presumed, unless and until the contrary is proved, that such person -

(i) has himself made such alterations or attempt;

or

(ii) knows or has reason to believe that such alteration or attempt has been made.

73. In any prosecution under this Act, it may be presumed unless and until the contrary is proved, that any spirit which contains any quantity of denaturant is or has been derived from denatured spirit.

74. Whenever an offence punishable under this Act has been com m itted, the following things shall be liable to confiscation, namely THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 821

(a) the intoxicant, hemp plant (cannabis Sativa L) still, utensil, implement, apparatus or material in respect of or any means of which such offence has been committed ;

(b) any intoxicant lawfully im ported, transported, manufactured has in possession or sold alongwith any intoxicant liable to confiscation as aforesaid ;

(c) the receptacles, packages and coverings in which anything liable to confiscation under clause (a) or clause (b) is found and the other contents, if any, such receptacles and packages;

and Procedure in regard to articles liable to confiscation.

(d) the animals, carts, vessels, rafts or other conveyances used in carrying anything referred to in the foregoing clauses ;

Provided that when it is proved that the receptacles or other articles specified in the clauses (c) and (d) are not the property of the offender, the said articles shall not be liable to confiscation if the owner thereof established that he had no reason to believe that such offence was being or was likely to be committed.

Where this provision sits

ActThe Assam Excise Act, 2000
Section71
JurisdictionState of Assam
StatusIn force as published by the source

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