Act Info:
1[(1) Where any excisable article or hemp has been manufactured or sold or is possessed by any person on account of any other person, and such other person knew or had reason to believe at the time of such manufacture or sale that such manufacture or sale was on his account, or knows or has reason to believe that such possession is on his account, the article shall, for the purposes of this Act be deemed to have been manufactured or sold by, or to be in the possession of, such other person.
(2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or has possession of an excisable article or hemp on account of another person from liability to any punishment under this Act, for the unlawful manufacture, sale or possession of such article.
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1. Section 3-A was inserted by Bom. Act XII of 1912, section 2.