https://www.taxtmi.com/caselaws?id=413324 Sandalwood oil falls within "forest produce" under the Kerala Forest Act because the definition is inclusive and covers wood-oil and sandalwood roots, and a restrictive reading would defeat the conservation purpose of the statute. The presumption in Section 69 is limited to ownership and does not create a presumption of mens rea or illicit origin. For Section 27(1)(d), the prosecution must first prove that the forest produce was illicitly removed from a Reserved Forest and that the accused knowingly possessed or received it. On the record, those foundational facts were not proved beyond reasonable doubt, so the conviction could not stand. en-us Wed, 06 Oct 2021 00:00:00 +0530 Sat, 09 Oct 2021 08:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413324 Sandalwood oil falls within "forest produce" under the Kerala Forest Act because the definition is inclusive and covers wood-oil and sandalwood roots, and a restrictive reading would defeat the conservation purpose of the statute. The presumption in Section 69 is limited to ownership and does not create a presumption of mens rea or illicit origin. For Section 27(1)(d), the prosecution must first prove that the forest produce was illicitly removed from a Reserved Forest and that the accused knowingly possessed or received it. On the record, those foundational facts were not proved beyond reasonable doubt, so the conviction could not stand. Case-Laws Indian Laws Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413324