s 26 Burden of proof
(1) In any prosecution in respect of an offence under this Act or any regulations made thereunder upon a charge of doing any act which is unlawful unless the person doing the act is entitled to do so by reason of his being the holder of a licence, permit or written permission, consent, authorization or exemption entitling him to do the act, it shall be sufficient for the prosecution to allege and prove his doing the act and the onus shall then be upon the accused to show that he was entitled to do it. (2) In any prosecution in respect of an offence under this Act or any regulations 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 all the facts stated in the original invoice or duplicate invoice and notwithstanding any law to the contrary, the burden of proving that the 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.