Section 187: Burden of proof as to lawful authority etc

187. Burden of proof as to lawful authority etc.- When any person is alleged to have committed an offence under this Act and any question arises whether he did any act or was in possession of anything with lawful authority or under a permit, license 54[or goods declaration or sales tax invoice in his name] or other document prescribed by or under any law for the time being in force, the burden of proving that he had such authority, permit, license 54[or goods declaration or sales tax invoice in his name] or other document shall lie on him : 50[Provided that any person, alleged to have committed an offence under this Act, shall bear the burden of proof that any property owned by him in his name or someone else name was not acquired from the proceeds of such crime: Provided further that the procedure for forfeiture of such property shall be prescribed by the Board under the rules.]

Effective date: 1969-03-03

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