Presumption as to commission of offence in certain cases
Section 71 of the United Provinces Excise Act 1910 deals with presumption as to commission of offence in certain cases. In every prosecution under [section 60, section 60-A] it shall be presumed, until the contrary is proved, that the accused person has committed an offence punishable under that section in respect of — (a) any [intoxicant] ; The Act came into force on 24 Feb 1910.
In every prosecution under 1[section 60, section 60-A] it shall be presumed, until the contrary is proved, that the accused person has committed an offence punishable under that section in respect of —
(a) any 2[intoxicant] ; or
(b) any still, utensil, implement or apparatus whatsoever for the manufacture of any 2[intoxicant] other than tari ; or
(c) any materials which have undergone any process towards the manufacture of an2[intoxicant] or from which an 2[intoxicant] has been manufactured ; for the possession of which he is unable to account satisfactorily ;
and the holder of a license, permit or pass under this Act shall be liable to punishment, as well as the actual offender, for any offence punishable under 3[section 60, section 60-A, section 62], section 63 or section 64 committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence ;
4[Provided that, notwithstanding anything to the contrary in sections 60A and 69B, no person other than the actual offender shall be punished with imprisonment except in default of payments of fine.]
Section 71, The United Provinces Excise Act 1910 (Act 4 of 1910).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 60 Penalty for unlawful import, export, transport manufacture, possession, sale, etc
- s. 60A Penalty for mixing noxious substance with intoxicant and selling of noxious substance under the garb of intoxicant
- s. 62 Penalty for rendering denatured spirit fit for human consumption
- s. 63 -Penalty for unlawful import o intoxicant and transport or possession of unlawfully imported intoxicant etc
- s. 64 Penalty for certain acts by licensee or his servant
- s. 69B Penalty for abetment
Questions about Section 71
What does Section 71 of the United Provinces Excise Act 1910 deal with?
Section 71 of the United Provinces Excise Act 1910 is headed "Presumption as to commission of offence in certain cases". In every prosecution under [section 60, section 60-A] it shall be presumed, until the contrary is proved, that the accused person has committed an offence punishable under that section in respect of — (a) any [intoxicant] ;
How do I find court cases under Section 71 of the United Provinces Excise Act 1910?
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: United Provinces Excise Act 1910 71, section 71 United Provinces Excise Act 1910, section 71 of the United Provinces Excise Act 1910. 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 71 of the United Provinces Excise Act 1910, and has it changed?
Its own text turns on section 60 (Penalty for unlawful import, export, transport manufacture, possession, sale, etc), section 60A (Penalty for mixing noxious substance with intoxicant and selling of noxious substance under the garb of intoxicant), section 62 (Penalty for rendering denatured spirit fit for human consumption), section 63 (-Penalty for unlawful import o intoxicant and transport or possession of unlawfully imported intoxicant etc), and on 2 further provisions, so none of them can safely be read on its own.
When did Section 71 of the United Provinces Excise Act 1910 come into force?
Section 71 of the United Provinces Excise Act 1910, cited as United Provinces Excise Act 1910 71, came into force on 24 Feb 1910, having been enacted on 12 Jun 1910. It is in force as at the date shown on this page.
Other sections of this Act
- 72. What things are liable to confiscation913 words
- 37A. Prohibition of import, export, transport, possession or consumption of intoxicants724 words
- 3. Interpretation674 words
- 41. Power of Excise Commissioner to make rules581 words
- 40. Power of State Government to make rules481 words
- 11. Appeal and revision422 words
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. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.