Salt, Bengal Act, 1838, 29 of 1838 (Rep., Act 12 of 1876)

Section XXVIII. And it is hereby enacted, in modification of Section LXIV, Regulation X. of 1819 aforesaid, and in a

Repealed or not in force · As amended up to 2026-08

XXVIII. And it is hereby enacted, in modification of Section LXIV, Regulation X. of 1819 aforesaid, and in addition thereto, that when there may be no direct proof of the unauthorized removal of Salt from any golah or place of Government store, sufficient to convict the parties concerned therein of theft within the provisions of the said Section, the Officer or Officers who may have been entrusted with the charge of such golah, or place of Government store, shall nevertheless be liable for the offence of embezzling the Salt of any store in their custody the outturn of which shall, according to the accounts kept of receipts and deliveries, exhibit a deficiency for which he or they may not duly account. And the Officer in charge of any golah or Salt store shall in like manner be deemed guilty of embezzlement if he has made away with, or shall not produce the true account of such store; and any person against whom the offence of embezzlement shall be established under this Section, shall be liable, on conviction before the Magistrate of the City or District, to be punished by fine and imprisonment under the general powers vested in the Zillah and City Magistrates.

Source: India Code