section 39
Presumption as to commission of offence in certain cases
The PUDUCHERRY EXCISE ACT, 1970Tax197068 sections9 chapters
Chapter VII Chapter VII
Statutory text
In prosecutions under section 31 or section 33, it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of—
(a) any intoxicant; or
(b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; 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 is unable to account satisfactorily.
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