section 53
Punishment for manufacture, sale or possession by one person on account of another
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter V OFFENCES AND PENALTIES
Statutory text
- (1) Where any liquor has been manufactured or sold or is possessed by any person on account of any other person and such other person knows, or has reason to believe, that such manufacture or sale was or that such possession is, on his account, such liquor shall, for the purposes of this Regulation, be deemed to have been manufactured, sold 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 any liquor on account of another person, from liability to any punishment under this Regulation for unlawful manufacture, sale or possession of such liquor.
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