Section 41: Unlawful possession of excisable goods and apparatus
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
41. Unlawful possession of excisable goods and apparatus
(1) Any person who, without lawful authority—
(a) has in his custody, possession or control;
(b) keeps, allows or causes to be kept; or
(c) acquires possession of, or is in any way concerned in, removing,
selling, concealing or dealing with,
any molasses, sugar cane juice, wash, residue of wash, apparatus or excisable goods manufactured, removed, sold, transferred or obtained in contravention of this Act shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 100,000 rupees and to imprisonment for a term of
not less than 18 months and not more than 3 years.
E15 – 19 [Issue 6]
Excise Act
(2) In any proceedings for an offence under subsection (1), the burden of
proving that the molasses, sugar cane juice, wash, residue of wash, apparatus or excisable goods have not been in the custody, possession or control
of the person charged or manufactured, removed, sold, transferred or obtained
by him in contravention of this Act, shall lie on him if, having regard to all
relevant circumstances, the custody, possession, control, manufacture, sale,
transfer or obtaining raises a presumption which requires some explanation.