Section 18

In any prosecution in respect of an offence under this Act or under any rule made thereunder, the production by the person conducting the prosecution of an original invoice or a duplicate invoice proved to have been found in the possession of the seller, shall, where the person conducting the prosecution so requests, be admitted as prima facie evidence of a sale by the seller and of

Act 49

all the facts stated in such original invoice or duplicate invoice and notwithstanding the provisions of any law to the contrary for the time being in force, the burden of proving that such sale did not take place or that any fact stated in the original invoice or duplicate invoice is not what it is stated to be, shall lie upon the accused.

Power of Court to confiscate