section 49
Presumption as to offence under section 48 in certain cases
The Tripura Excise Act, 1987Tax198795 sections
Statutory text
In prosecutions under section 48 when the accused person is proved to have been in possession of any spirit which is, or contain or has been derived from denatured spirit and in respect of which any such alteration or attempt as is referred to in section 48 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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