Amendment status not verified — confirm the current text below against the official source.
Offences under Section 61(1)(a) and (c) are distinct offences. - The offence dealt with by the two sub-sections are quite distinct. It does not necessarily follow that excisable article in an accused's possession have been manufactured with his own material, but where that connection exists between the two offences, it may properly be taken into account in considering the sentences.