https://www.taxtmi.com/caselaws?id=297300 A licensee charged with toddy adulteration was entitled to the statutory defence where he proved due and reasonable precautions to prevent the offence. Section 46(e) imposed liability for keeping or exposing for sale toddy not of the authorised nature, substance or quality, but Section 47 relieved the licensee if he showed practical precautions that a prudent person would take in the circumstances, not an absolute guarantee against adulteration. Here, the licensee had appointed two managers to supervise each other, regularly checked the booth until illness prevented attendance, and an earlier surprise raid had found the toddy pure. The statutory defence was established and the acquittal was upheld. en-us Fri, 10 Jun 1938 00:00:00 +0530 Thu, 26 Aug 2021 13:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297300 A licensee charged with toddy adulteration was entitled to the statutory defence where he proved due and reasonable precautions to prevent the offence. Section 46(e) imposed liability for keeping or exposing for sale toddy not of the authorised nature, substance or quality, but Section 47 relieved the licensee if he showed practical precautions that a prudent person would take in the circumstances, not an absolute guarantee against adulteration. Here, the licensee had appointed two managers to supervise each other, regularly checked the booth until illness prevented attendance, and an earlier surprise raid had found the toddy pure. The statutory defence was established and the acquittal was upheld. Case-Laws Indian Laws Fri, 10 Jun 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297300