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State of Assam - Section

Section 54 in The Assam Excise Act, 2000

54. [ Unlawful possession in certain cases. [Substituted by Assam Act No. 4 of 2018, dated 16.3.2018.]

- Whoever without lawful authority has in his possession any quantity of any intoxicant knowing the same to have been unlawfully imported, exported, transported or manufactured, and knowing that the prescribed duty has not been paid thereon, shall be punished with imprisonment for a term which shall not be less than six months but which may extend to three years and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees and the convicting magistrate shall direct the offender to be imprisoned in default of payment of fine for a term which may extend to one one year and such imprisonment shall be in addition to any other imprisonment to which he may have been sentenced.]