Section 48 in The Bihar and Orissa Excise Act, 1915
48. Presumption as to offence where possession is not satisfactorily accounted for.
- In prosecution under Section 47 it may be presumed unless and until the contrary is proved, that the accused person has committed an offence punishable under that Section in respect of -(a)any [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.']; or(b)any still, utensil, implement or apparatus whatsoever for the manufacture of any [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.'] other than tari; or(c)any materials which have undergone any process towards the manufacture of an [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.'], or from which an [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.'], has been manufactured for the possession of which he fails to account satisfactorily.
