Import, export, transport, manufacture, sale or possession by one person on account of another

(1) When any intoxicant has been imported, transported, manufactured or sold or is possessed by any person on Recount of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is, on his account, the article shall, for the purposes of this Act, be deemed to have been imported, exported, transported, 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 imports, exports, transports, manufactures, sells, or has possession of an intoxicant on account of another person from liability to any punishment under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.