section 56
Presumption as to offence under Section 55 in certain cases
The Odisha Excise Act, 2005Tax2005109 sections
Statutory text
In prosecutions under Section 55 when the accused person is proved to have been in possession of any spirit which is, or contains has been derived from denatured spirit, and in respect of which any such alteration or attempt as is referred to in Section 55 has been made, it may from the mere fact of such possession be presumed unless and until the contrary is proved that such person: (a) has himself made such alteration or attempt, or (b) knows or has reason to believe that such alternation or attempt has been made.
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