State Act
Section 36. Presumption as to commission of offence in certain cases.
36. 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 127[any excisable article or foreign liquor], or any still, utensil, implement, or apparatus whatsoever for the manufacture 128[of excisable articles] or any such materials as are ordinarily used in the manufacture 129[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, unless he establishes that all due and reasonable precaution were exercised by him to prevent the commission of such offence.