Amendment status not verified — confirm the current text below against the official source.
Presumption as to commission of offence in certain cases.— In every prosecution for an offence punishable under this Act, it shall be presumed until the contrary is proved that the accused person has committed such offence in respect of 117[any excisable article or foreign liquor], or any still, utensil, implement, or apparatus whatsoever for the manufacture 118[of excisable articles] or any such materials as are ordinarily used in the manufacture 119 [of excisable articles] for the possession of which he is unable to account satisfactorily; and the holder of a licence or permit under this Act shall be punishable, as well as the actual offender, for any offence committed by any person in his employ and acting on his behalf as if he had himself committed the same, 115 Substituted by Amendment Act 18 of 1976 and 20 of 2001. 116 Inserted by Amendment Act 1 of 1969. 117 In place of word “ any liquor” substituted by Amendment Act 11 of 1973. 118 In place of word “of liquor” substituted by Amendment Act 11 of 1973. 119 In place of word “of liquor” substituted by Amendment Act 11 of 1973. Manual of Goa Laws (Vol. II) – 193 – Excise Duty Act and Rules unless he establishes that all due and reasonable precaution were exercised by him to prevent the commission of such offence. 120[36A. Cognizance of offences.— (1) No court shall take cognizance of an offence under this Act or under the rules made thereunder other than an offence under section 34 except on complaint made by the Commissioner or any other officer authorized by him either generally or specially in writing 121[or by any Police Officer of such rank as may be prescribed where the offence relates to intoxicating drug or opium. (2) No Court inferior to that of a Magistrate of the First Class shall try any offence under this Act or the rules made thereunder.] 122[(3) Notwithstanding anything contained in the 123[Code of Criminal Procedure, 1973 (Central Act 2 of 1974)] any offence under this Act may be tried summarily.] 124[(4) All offences punishable under this Act shall be cognizable and bailable], 125[except that an offence relating to intoxicating drug or opium shall be non-bailable.]