section 38
Presumption as to Offence under section 37 in certain
The Arunachal Pradesh Excise Act, 1993Tax199379 sections
Statutory text
In prosecutions under section 37 when the accused person is proved to have been in possession of any spirit which is or contain or has been derived from denatured spirit and in respect of which any such alteration or attempt as is referred to in section 37 has been made, it may, from the mere fact of such possession, be presumed unless and until the contrary is proved, that such person.- I. has himself made such alteration or attempt or; II. know or, has reason to believe that such alteration or attempt has been made.
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