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State of Assam - Section

Section 72 in The Assam Excise Act, 2000

72. Presumptions as to offence under Section 55 in certain cases.

- In prosecution under Section 55 when the accused person is proved to have been in possession of 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.