# The Assam Excise Act, 2000, Section 54

- Act: The Assam Excise Act, 2000 (Act 14 of 2000)
- Source URL: https://indiacode.ecourtsindia.com/assam-excise-act-2000/section/54/

## Text

Whoever without lawful authority has in his possession any quantity of any intoxicant knowing the same to have been unlawfully imported, transported or manufactured, and knowing that the prescribed duty has not been paid thereon, shall be punished with imprisonment for a term which may extend to two years or with fine, or with both, and where a fine is imposed, the convicting Magistrate shall direct the offender to be imprisoned in default of payment of fine for a term which may extend to one year, and such imprisonment shall be in addition to any other imprisonment to which he may have been sentenced. Penalty for altering or attempting to alter any denatured spirit.

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