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[Cites 0, Cited by 0] [Section 67] [Entire Act]

State of Assam - Subsection

Section 67(1) in The Assam Excise Act, 1910

(1)When in any prosecutions under this Act or in any proceedings taken under Section 69, sub-section (3) the question arises whether an offence punishable under this Act has been committed in respect of-
(a)any intoxicant or hemp plant (Cannabis Sativa L);
(b)any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant, other than tari; or
(c)any materials such as are ordinarily used in the manufacture of any intoxicant, if the person found in possession thereof fails to account satisfactorily for such possession ;
it may be presumed until the contrary is proved, that his possession was in contravention of the provisions of this Act.