Section 58(2) in The Bihar and Orissa Excise Act, 1915
(2)Nothing in Sub-section (1) shall absolve any person who imports, exports, transports, manufactures, sells or has possession of an [intoxicant] [Substituted by A.L.O. 1937, for 'excisable articles.'] 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.
