Section 40: Presumption as to commission of offence in certain cases
The Karnataka Excise Act, 1965State Act of Karnataka · Act 21 of 1965
In prosecutions under section 32 and section 34, it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of,-
(a) any intoxicant; or
(b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; or
(c) any material which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured, for the possession of which he is unable to account satisfactorily.