Section 71 in The United Provinces Excise Act, 1910
71. Presumption as to commission of offence in certain cases.
- In every prosecution under [Section 60, Section 60A] [Substituted 'Section 60' by U.P. Act No. 4 of 2018, dated 5.1.2018] it shall be presumed, until the contrary is proved, that the accused person has committed an offence punishable under that section in respect of-(a)any intoxicant; or(b)any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant other than Tari; or(c)any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has beer manufactured; for the possession of which he is unable to account satisfactorily,and the holder of a licence, permit or pass under this Act shall be liable to punishment, as well as the actual offender, for any offence punishable under Section 60, Section 62, Section 63, or Section 64 committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence :[Provided that, notwithstanding anything to the contrary in Section 60-A and 69-B, no person other than the actual offender shall be punished with imprisonemt except in default of payments of fine.] [Substituted by U.P. Act No. 4 of 2018, dated 5.1.2018]
