Presumption as to commission of offence in certain cases

Tax2026104 sections8 chapters

Chapter V OFFENCES AND PENALTIES

Statutory text

(1) In a prosecution under section 32, 33, 34, 35, 36 or section 37, it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of any liquor, still, utensil, implement or apparatus, for the possession of which he is unable to account satisfactorily.
(2) Where any animal, vessel, cart or other vehicle is used in the commission of any offence under this Regulation, and is liable to confiscation, the owner thereof shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly unless he satisfies the Court that he had exercised due care in the prevention of the commission of such an offence.

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