- Whoever, without lawful authority, has in his possession any quantity of liquor or of any intoxicating drug, knowing the same to have been unlawfully imported, transported or manufactured, or knowing [the duty, tax or rental payable under this Act] [Substituted for the words 'the prescribed duty' by Section 12 of Presidents Act 1 of 1964.] not to have been paid therefor, [shall be punishable with imprisonment for a term which may extend to ten years and with fine which shall not be less than rupees one lakh.] [Substituted for the words 'shall on conviction before a magistrate, be punishable [with a fine which shall not be less than Rs. fifteen thousand and with imprisonment for a term which may extend to the year] by Act 16 of 1997 with effect from 3/6/1997.]
