Section 27

Any person found in possession of any forest produce upon which the royalty or other payment to the Government due in respect of such forest produce has not been paid or made is guilty of an offence and liable on conviction to a fine and imprisonment for 5 years.

In any prosecution under this section the onus of proving that the royalty or other payment in respect of such forest produce has been paid or made shall be upon the person found in possession of such forest produce.

Offences committed by licensee or holder of permit.