section 50
Presumption as to offence under Sec. 49 in certain cases
The Jharkhand Excise Act, 1915Tax1915108 sections
Statutory text
In prosecutions under Sec. 49, when the accused person is proved to have been in possession of any spirit which is, or contains or has been derived from denatured spirit, and in respect of which any such alteration or attempt as is referred to in Sec. 49 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) knows or has reason to believe that such alteration or attempt has been made.
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