36. Presumption as to commission of offence in certain cases.
- In every prosecution for an offence punishable under this Act, it shall be presumed until the contrary is proved that the accused person has committed such offence in respect of [any excisable article or foreign liquor] [In place of word 'any liquor' substituted by Amendment Act 11 of 1973.], or any still, utensil, implement, or apparatus whatsoever for the manufacture [of excisable articles] [In place of word 'of liquor' substituted by Amendment Act 11 of 1973.] or any such materials as are ordinarily used in the manufacture [of excisable articles] [In place of word 'of liquor' substituted by Amendment Act 11 of 1973.] for the possession of which he is unable to account satisfactorily; and the holder of a licence or permit under this Act shall be punishable, as well as the actual offender, for any offence committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he establishes that all due and reasonable precaution were exercised by him to prevent the commission of such offence.
