OPIUM.
No. 30 of 1923.
2787
(6) For the purposes of sub-section (5), the issue of a [s. 38 contd.] summons or warrant shall be deemed to be the commencement of proceedings, whether such summons or warrant is executed or not.
(7) For the purpose of removing doubts, it is hereby declared-
(a) that in any proceedings against any person under this Ordinance it is not necessary to negative by evidence any licence, authority or other matter of exception or defence, and that the burden of proving any such matter lies on the person seeking to avail himself thereof; and
(b) that, notwithstanding anything in any other enactment, any term of imprisonment imposed under this Ordinance on any person by a magistrate in respect of the non-payment of a fine imposed under this Ordinance may be ordered to commence at the expiration of any term of imprisonment imposed on that person for the same offence in addition to the fine.
(8) Whenever any person to whom any licence or permit or authority has been issued or granted under this Ordinance would be liable under the provisions of this Ordinance or of any regulations made thereunder to any punishment, penalty or forfeiture for any act, omission, neglect or default, he shall be liable to the same punishment, penalty or forfeiture for every similar act, omission, neglect, or default of any agent or servant employed by him in the course of his business, and every agent or servant employed by him in the course of his business shall also be liable to every punishment, penalty, or forfeiture prescribed for such acts, omissions, neglects or defaults contrary to the provisions of this Ordinance as fully and effectually as if such agent or servant had been the person to whom the licence or permit or authority had been issued or granted.
(9) Every person who prepares, makes, delivers or supplies any requisition, particulars, return, accounts or other written statement required by or under this Ordinance, shall, if such requisition, particulars, return, accounts or written statement are false or incorrect either in whole or in part to the knowledge of the person so preparing, making, delivering or supplying the same, whether the same be signed by him or not, be guilty of an offence against this Ordinance.