( 1 ) In prosecution under section 36, it shall be presumed, until the contrary is Presumption proved, that the accused person has committed the offence punishable under that section as to in respect of any liquor, still, utensil, implement or apparatus, for the possession of which he ~~~~~~~n is unzble to account satisfactorily. certain cases.
(2) Where any animal, vessel, cart or other vehicle is used in the commission of any offence under this Regulation, and is liable to confiscation, the ouner thereof shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly unless he satisfies the court that he had exercised due care in the prevention of the commission of such an offence.
59. If any person, after having been previously convicted of an offence punishable Enhanced under this Regulation, subsequently commits and is convicted of offence under this punishment after previous Regulation, he shall be liable to twice the punishment provided for the first conviction c,n,iction subject to the maximum punishment provided for the same offence and with fine twice the amount provided under the first conviction or with both.
60. ( I ) 1f any.person committing anoffence under this Regulation is a company, f ie company as well as every person ~ i h o a t the time the offence was committed, was in-charge of and was responsible to, the company fdr the conduct of its business at the time of the Commission of offence by companies.
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Provided further that nothing in this sub-section shall render any such persot! liable to any punishment if he proves that the offence was committed without his know!edge or that he exercised all due diligence to prevent the conunission of such offence.
(2) Notwithstanding anything contained in sub-section (I), where an offence under this Kegulation has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of, any director, manager, secretary or other oacer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of the otkntes and shall be liable to be proceeded against and punished accordingly.
Explanation.-For the purposes of this section,-
(a) "company" means any body corporate and includes a fm or other association of individu'als; and
(6) "director", in relation to firm, means a partner ir. the fim.
Procedure for 61. (1) The authorised Excise CHicer shall after investigation of any offence committed launching under this Regulation, send his report to the Deputy Commissioner.
prosecution in the case of (2) The Deputy Commissioner after scrutiny of the investigation report shal! decide major as to whether alleged offence is major or minor and in the case of major offences, he shall offences. decide within such period as may be prescribed, as per the gravity of offence, whether the matter be referred t o -
(a) a court of ordinary jurisdiction in case of offences punishable with imprisonment for a term which may extend to three years; or
(b) a Special Court in case of offences punishable with imprisonment for a term exceeding three years where such Special Court is established, and in case no Special Court is established, such cases shall be tried by a court of ordinary jurisdiction,
(3) The Deputy Connmissioner shall commtlnicate his decision to concerned Excise Uff~cer, who shall launch prosecution before~courts of ordinary jurisdiction or Special COW, as the case may be.
I'rocedu~c for 62. (1)All minor offenccs shall be adjudicated by the Adjudicating OEcer under this adjudication Regulation, In case of minor (2) The Administrator shall, by notification, appoint an officer not below the rank of offences Additional District Magistrate of t!x district v~fiere the alleged oEence is committed, to be the Adjudicating Officer for adjudication in the manner as may be prescribed.
(3) The Adjudicating Officer shall, after giving the person a reasonable opportunity for making representation in the matter, and if, on such inquiry, he is satisfied that the person hzs committed tlie contravention of provisions of this Regulation or the rules made thereunder, impose such penalty as he thinks fit in accordance with the provisions relating to that offence.
(4) The Adjudicating Officer shall have the powers of a civil court and -
(a) all proceedings before him shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code;
(b) he shall be deemed to be a court for the purposes of sections 345 and 346 of the Code of Crimlnal Procedure, 1973;
(5 ) U'hiie adjudicating the quantum of penalty under this Chapter, the Adjudicating fficer shzll have due regard to the guidelines specified in section 64.
Cornpounding 63. ( 1 ) Notwithstai13:ng anflhirlg contained in the Code of Crimii~al Procedure, 19?3, of cwtaln the offenses puaskabie under section 42, clause (a) of section 43, clauses (u) and (c) of otfences sectior, 50 and section 55, may ei:'her hefore or after the institution of any proceedings, be compounded by the l>~strlc! Cscise OfjTcer under this kegblaticn.
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(2) On receipt of an application under sub-section (2), the District Excise OGcer, having regard LC the circumstances of the case, may at his discretion order for compounding oftile offence on payment of a slim of money by way of conlpounding fee or compensation for the offence in accordance with the guidelines, as may be prescribed.
(3) On payment by the person such sun1 of money, such person, if in custody, shall be set at liberty and no proceeding shall be instituted or continued against such person in any criminal court:
Provided that the sum of money fixed as compounding f e ~ or compensation by the District Excise Officer under this section shall not be less fian five times but not more than ten times the duty involved or value of liquor and apparatus, whichever is higher:
Provided further that where liquor, apparatus, vehicle or other material is seized, the same shall not be released but shall be disposed of in such manner as may be prescribed.
(4) Where the composition of any offence is made after the institution of any prosecution, such composition shall be brought by the District Excise Officer in writing, to the notice of the Court in which the prosecution is pendins and on such notice of the composition of the offence being given, the person in relation to whom the offence is so compounded shall be discharged.
64. While adjudging the quantum of penalty under this Chapter, Court or the Adjudicating Officer, as the case may be, shall have due regard to the following, namely:-
(a) the amount of gain or unfair advantage, wherever quantifiable, made as a result of the contravention;
(b) t h ~ amount of loss caused or likely to cause to the Union territory Administration or any person as a result of the contravention;
(c) the repetitive nature of the contravention;
(6) whether the contravention is without his knowledge; and ( e ) any other relevant factor.
65. Whenever an offence has been committed, which is punishable under this Regulation, following things shall be liable to confiscation, namely:-
(a) any liquor, material, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed;
(bj any liquor unlawfully imported, transported, manufactured, sold or brought alongwith or in addition to any liquor, liable to confiscation under clause (a);
(c) any receptacle, package or covering in which anything liable to confiscation under clause (a ) or clause (b), is found, and the other contents, if ahy, of such receptacle package or covering; and ( 4 any animal, vehicle, vessel, or other conveyance used for carrying the same.