STATE OF MAHARASHTRA vs LAXMAN JAIRAM

The Supreme Court held that under Section 66(2) of the Bombay Prohibition Act, 1949, the statement of the accused made under Section 342 of the Code of Criminal Procedure can be considered in determining guilt or innocence. The Court found that if the explanation provided by the accused is acceptable, it suffices to discharge the burden of proof required by the statute. The acquittal by the Magistrate was upheld, as the evidence indicated the respondent was not under the influence of liquor despite the consumption of Neem, which contains alcohol.