32.
| (1) Any person who has any forged coupon in his possession or tenders any forged coupon for the purpose of obtaining any petroleum product, shall be guilty of an offence, unless he proves to the satisfaction of the court-
| | (a) that the coupon was attached to a permit issued to him by the Authority, or by any other officer or person acting on behalf of the Authority, or by any person purporting to act and reasonably believed to have been acting on behalf of the Authority at the place at which permits are ordinarily issued to him ; or | | |
| | (b) that the coupon was delivered to him by some other person, of whom he was the agent or servant, for the purpose of enabling him to obtain that product from a vendor for the use of such other person; or | | |
| | (c) that, at the time of the commission of the alleged offence, he was a vendor, and the coupon was detached by him from a permit in accordance with the provisions of section 10 or section 10 read with section 18 or section 21 or section 23 or section 25 or section 27 or section 29 upon the sale or delivery of a petroleum product to another person at a retail depot of such vendor, and the coupon could not reasonably have been suspected to be a forged coupon ; or | | |
| | (d) that, at the time of the commission of the alleged offence, he was the agent or servant of the Corporation and-
| | | (i) the coupon was transmitted to him by a vendor in accordance with the provisions of section 12 or section 12 read with section 18 or ; section 21 or section 23 or section 25 or section 27 or section 29 ; or |
| (ii) the coupon was detached by him from a permit in accordance with the provisions of section 10 or section 10 read with section 18 or section 21 or section 23 or section 25 or section 27 or : section 29 upon the sale or delivery of a petroleum product to another person at the Corporation. |
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| (2) Any person who-
| | (a) has in his possession a coupon that has been surrendered to the vendor in respect of a retail depot for the purpose of obtaining any petroleum product, or tenders any invalid coupon for the purpose of obtaining any petroleum product; or | | |
| | (b) has in his possession or tenders for the purpose of obtaining any petroleum product, any coupon that has been cancelled by or under the direction of the Authority, | | |
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Sri Lanka Consolidated Acts