section 48
Presumption as to offence where possession is not satisfactory accounted for
The Jharkhand Excise Act, 1915Tax1915108 sections
Statutory text
In prosecution under Section 47 it may be presumed, unless and until the contrary is proved, that the accused person has committed an offence punishable under that Section in respect of: (a) any intoxicant; or (b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant other than tari; or (c) any materials which have undergone any process towards the manufacture of an intoxicant, or from which an intoxicant, has been manufactured for the possession of which he fails to account satisfactorily.
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