# The Assam Excise Act, 2000, Section 71

- Act: The Assam Excise Act, 2000 (Act 14 of 2000)
- Source URL: https://indiacode.ecourtsindia.com/assam-excise-act-2000/section/71/

## Text

(1) When in any prosecutions under this Act or in any proceedings taken under section 75 the question arises whether an offence punishable under this Act has been THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 committed in respect of - (a) any intoxicant or hemp plant (Cannabis Sativa L) ; (b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant, other than tari ; or (c) any materials such as are ordinarily used in the manufacture of any intoxicant ; if the person found in possession thereof fails to account satisfactorily for such possession, it may be presumed until the contrary is proved, that his possession was in contravention of the provisions of this Act. (2) When in any prosecution under section 58 any licensed vendor is charged with permitting drunkenness or intoxication in his shop or in any public room of his business premises, and it is proved that any person was drunk or intoxicated in such shop or room, it shall lie upon such vendor to prove that he and the person employed by him took all reasonable steps for preventing drunkenness or intoxication in such shop or room. Presumptions as to offence under section 55 in certain cases.

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