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[Cites 0, Cited by 0] [Section 71] [Entire Act]

State of Assam - Subsection

Section 71(1) in The Assam Excise Act, 2000

(1)When in any prosecutions under this Act or in any proceedings taken under Section 75 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.