Section 72(5)(b) in The United Provinces Excise Act, 1910

[Cites 0, Cited by 0] [Section 72(5)] [Section 72] [Entire Act]

State of Uttar Pradesh - Subsection

Section 72(5)(b) in The United Provinces Excise Act, 1910

(b)Without prejudice to the provisions of clause (a), no order confiscating any animal, cart, vessel, or other conveyance shall be made if the owner thereof proves to satisfaction of the Collector that it was used in carrying the contraband goods without the knowledge or connivance of the owner, his agent, if any, and the person in-charge of the animal, cart, vessel or other conveyance and that each of them had taken all reasonable and necessary precautions against such use.

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State of Uttar Pradesh - Subsection

Section 72(5)(b) in The United Provinces Excise Act, 1910