Sri Lanka Consolidated Acts

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Excise(Amendment) Act (No. 8 of 1965) - Sect 6

Amendment of section 47 of the principal enactment. [ 3, 36 of 1957. ]

6. Section 47 of the principal enactment is hereby amended as follows : -
(1) by the renumbering of that section as subsection (1) of that section ; [ยง 2, 8 of 1965.]
(2) in the renumbered subsection (1) of that section-
(a) by the substitution, for the word " possession ", of the words " possession or transports ", and
(b) by the substitution, for the words " imported, transported", of the word " imported " ;
(3) by the insertion, immediately after the renumbered subsection (1), of the following new subsection : -
"(2) Where in any prosecution of a person for the offence of possessing without lawful authority a quantity of unlawfully manufactured liquor or for the offence of transporting without lawful authority a quantity of unlawfully manufactured liquor a certificate of the Government Analyst is produced in court to the effect that he is satisfied that the liquor in respect of which the offence is alleged to have been committed is not liquor of a description that could have been manufactured under the authority of a licence issued under this Ordinance and is not liquor that could have been manufactured in a Government distillery or in a Government warehouse, the court shall presume, until the contrary is proved, that the liquor in respect of which the offence is alleged to have been committed is unlawfully manufactured. " ;
(4) by the addition, immediately after subsection (2) of that section, of the following new subsection : -
' (3) In subsection (2), " Government Analyst" means the person for the time being holding the office of Government Analyst and includes any person for the time being holding the office of Deputy Government Analyst or Assistant Government Analyst.'; and
(5) in the marginal note to that section, by the substitution, for the word " possession", of the words " possession or transport".


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