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State of Assam - Section

Section 349 in The Assam Excise Rules, 2016

349. Gravity of offence to be pointed out by prosecuting officer.

- It should also be urged on the question of punishment in such cases that the illegal possession or sale of contraband intoxicants is a much more serious offence than the mere illegal possession or sale of such intoxicants on which duty has been paid, and that punishment should be inflicted accordingly. It is the duty of the prosecuting officer to make clear to the court the gravity or the reverse of the offence alleged, so far as the offence affects the Excise revenue.