# The Assam Excise Act, 2000, Section 72

- Act: The Assam Excise Act, 2000 (Act 14 of 2000)
- Source URL: https://indiacode.ecourtsindia.com/assam-excise-act-2000/section/72/

## Text

In prosecutions under section 55 when the accused person is proved to have been in possessionof any spirit which is, or contains or has been derived from, denatured spirit, and in respect of which any such alteration or attempt as is referred to in section 55 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 alterations or attempt ; or (ii) knows or has reason to believe that such alteration or attempt has been made. Presumptions as to any spirit which contains any denaturant.

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