Section 72
Section 72 of the Assam Excise Act, 2000. 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 fac
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.
Section 72, The Assam Excise Act, 2000 (Act 14 of 2000).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 72
How do I find court cases under Section 72 of the Assam Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Excise Act 2000 72, section 72 Assam Excise Act 2000, section 72 of the Assam Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 72 of the Assam Excise Act, and has it changed?
Its own text turns on section 55, so none of them can safely be read on its own.
When was the Assam Excise Act enacted?
Assam Excise Act was enacted in 2000 as Act 14 of 2000. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/d2d996e8-2dfd-4cbc-b80d-7804d12f67e5.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/50e4607a-2b32-428b-8d1a-5d3349746f8c/content). This page is not a substitute for legal advice.