Amendment status not verified — confirm the current text below against the official source.
Proper sentence. - In awarding punishment for an offence under the Excise Act, the Courts should bear in mind that illicit distillation implies a good deal of preparation and results not only in the loss of the excise revenue but also in drunkenness; moreover the offence often escapes detection and it is, therefore, necessary to impose a sentence which will have a deterrent effect.