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State of Chattisgarh - Section

Section 41 in Chhattisgarh Excise Act, 1915

41. Manufacture, sale or possession by one person on account of another.

(1)Where any intoxicant 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 the intoxicant, 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 intoxicant on account of another person from liability to any punishment under this Act, for the unlawful manufacture, sale or possession of such intoxicant.