68. Presumption as to commission of offences in certain cases.
- In every Presumption for any offence punishable under this Act, it shall be presumed [without further evidence] [Inserted by Rajasthan Act 28 of 1961.] until the contrary is proved, that the accused person has committed such offence in respect of(a)any excisable article; or(b)any still, utensil, implement or apparatus whatsoever [as are ordinarily used in] [Substituted by Rajasthan Act 28 of 1961.] the manufacture on any such article or drug; or(c)any materials which have undergone any process towards the manufacture of an existable article or from which any such article has been manufactured, for the possession of which he is unable to account satisfactorily.and the holder of a licence, permit or pass under this Act, shall be liable to punishment, as well as the actual offender, for any offence punishable under this Act committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence;Provided that no person other than the actual offender shall be punished with imprisonment except in default of payment of fine.
