Finance Act, 1999
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Presumptions in certain proceedings. |
103.—(1) Where in any proceedings to recover a penalty under section 102 — | |
(a) the offence in respect of which the penalty is claimed consists of the use of mineral oil as a propellant or the keeping of mineral oil in a fuel tank in contravention of that section, and | ||
(b) it is proved that mineral oil was found in the fuel tank, | ||
the mineral oil so found shall be presumed (unless or until the contrary is proved) to have been kept in the fuel tank in contravention of that section and to have been so kept in such contravention by— | ||
(i) either the owner of the vehicle or, if a person other than the owner was at the time at which it is alleged the offence was committed entitled to possession of the vehicle, the person so entitled, and | ||
(ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged the offence was committed in charge of the vehicle, the person so in charge. | ||
(2) In any proceedings against a person for selling, delivering, using or keeping for use as a propellant, mineral oil on which mineral oil tax has not been paid, or on which tax at a rate lower than the rate appropriate to its use as a propellant has been paid, it shall be presumed, until the contrary is proved, that mineral oil tax has not been paid or that mineral oil tax has been paid at such lower rate as the case may be. | ||
(3) Whenever a person who is the owner or the occupier for the time being of premises or land in or on which prohibited goods are found is charged in any legal proceedings with contravening that section, the prohibited goods shall, until the contrary is proved, be presumed to have been kept by such person in the said premises, or on the said land (as the case may be), in contravention of that section. |