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Central Excise Act, 1944

16. OWNERS OR OCCUPIERS OF LAND TO REPORT MANUFACTURE OF CONTRABAND EXCISABLE GOODS.

Every owner or occupier of land, and the agent of any such owner or occupier in-charge of the management of that land, if contraband excisable goods are manufactured thereon, shall, in the absence of reasonable excuse, be bound to give notice of such manufacture to a Magistrate, or to an officer of the Central Excise, Customs, Police, or Land Revenue Department, immediately the fact comes to his knowledge.



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