section 40
Criminal liability of licensee for acts of servants
The PUDUCHERRY EXCISE ACT, 1970Tax197068 sections9 chapters
Chapter VII Chapter VII
Statutory text
Where any offence under section 31, section 32, section 33, section 35 or section 36 is committed by any person in the employ and acting on behalf of the holder of a licence or permit granted under this Act, such holder shall also be punishable as if he had committed himself the said offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence:
Provided that no person other than the actual offender shall be punishable under this section with imprisonment, except in default of payment of fine.
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