section 47
Presumption as to offence where possession is not satisfactorily accounted for
The Tripura Excise Act, 1987Tax198795 sections
Statutory text
In prosecutions under section 45 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 steel 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 for satisfactorily.
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